The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

The Picture book - text and image in interaction. A study of Tove Jansson's picturebook: The Book About Moomin, Mymble and Little MyThis study examines Tove Jansson's picture book The Book About Moomin, Mymbleand Little My, to show relationships between text and image in the narration of thestory. This is done through an analysis based on Ulla Rhedins dissertation The picturebook - towards a theory where the conclusion is that the picture book as book mediumcan be divided in three different picture concepts. The various concepts are; the epicpicture book, the expanding text as well as the genuine picture book. This study hasperformed a text and image analysis showing that the image colors, the differentspreads, landscape scenes and characters' placement, et cetera play a role in placingthe picture book in its concept.Tove Jansson used more than text and image to work out the story of theMoomintroll, Mymble and Little My, there are holes in the picture book that have animportant role, which the analysis will show.

Title:Chillchain for cut flowers ? how the distribution works.Author:Anna-Maja Svarén, student at Lund Institute of Technology, mechanical engineering.Supervisors:Annika Olsson, Department of Design Sciences.Bengt Sahlberg, Bioett AB.Problem:How does the distribution of cut flower works regarding temperature, losses, responsibility, complaints, packaging and weak points?Purpose:The purpose is to map the distribution of cut flowers, with focus on losses in the temperature, from farm to store. The goal is to identify weak points in the chillchain and to se how wrong temperatures affect the flowers. The results can be a help to secure the chillchain.Method:The work started with a problem; map the distribution of cut flowers with focus on temperature losses. Data was collected on the basis of this problem, then analysed, and finally conclusions were drawn.Conclusions:The affect handling and distribution has on a cut flower is very complex.

The purpose of this Masters thesis is to compare classification codes and feature headings of three different universal classification schemes SAB, UDC and DDC, when classifying archaeological literature. The aim is to determine whether a subject analysis of a title generates similar feature headings in the three systems, and to find positive and negative things about each system from an archaeological point of view. The comparison and the analysis of the 22 chosen archaeological monographs showed that the subject analysis of the titles didnt always generate similar feature headings. This could depend on several things, for example different interpretations of the subject analysis of a document, less knowledge about the system and/or the subject, or the fact that its not the same classifier that creates the codes. The study also showed that the different classification systems did treat the subject archaeology a bit differently, and that its difficult to say that one of them is better for classifying archaeological literature.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

The purpose of this study is to analyse and compare how religious and non-religious world views are described and represented in three Swedish textbooks. The main question of this study is: How do three textbooks for the first stage of religious studies in high school represent non-religious and religious world views based on the text analysis tools: ethos, modality and transitivity?The three textbooks that are being analysed and compared were produced in the years of 2000, 2002 and 2009. The textbooks are used when teaching the first stage of religious studies in Swedish high school. The text analysis that I´ve chosen to use in this study is a part of Norman Faircloughs critical discourse analysis.

Vid brand kan stora mängder med förorenande ämnen och partiklar bildas. Dessa kan, vid släckning av brand med vatten, ge upphov till kontaminerat släckvatten. För att förstå och kunna förutsäga föroreningsspridningen från släckvatten i mark och grundvatten krävs det att släckvattenpartiklars inverkan på föroreningsspridning utreds. Syftet med detta arbete var att öka kunskapen om de kemiska och fysiska egenskaper partiklar i släckvatten uppvisar samt hur partikelegenskaperna påverkar föroreningstransport i vattenmättad mark och grundvatten. Studien har genomförts i form av en fallstudie där släckvattenpartiklar från en enskild brand har undersökts.Utifrån partikelegenskaper finns två mekanismer som kan räknas som styrande för partikeltransport i mark och grundvatten: fysiokemiska partikel- och ytinteraktioner samt silning.

With theories of creativity and aesthetic learning processes as a basis, this study explores the usage of the concept of creativity in the curriculum for the Swedish compulsory school (Lgr11) and in the various syllabi?s commentaries and the assessment guidelines for the subject of Sloyd produced by the Swedish National Agency for Education. The purpose of the study is, to examine to which extent an education and assessment that is directed towards the development of creativity among pupils in the subject of Sloyd, is underpinned and supported for in these texts, and furthermore how these wordings relate to the various other subjects? wordings about creativity. Creativity is a concept around which there is no proper consensus.

The crucial factor for successful municipal climate work is that there are driving forces. Most importantly is that the senior officials and politicians in the municipality are dedicated to the cause considering that they have the power to influence and make a change. Besides proactive and committed individuals, it is necessary that the work is organized and anchored by clear and concrete documents and control systems. It is also important that the work is continuously monitored and evaluated. To collaborate with other municipalities, authorities or participate in various networks is another factor contributing to the improved climate work in the form of exchange of information, knowledge and experience.A major driving force for municipalities to improve themselves is the distribution of state aid and grants.

The last decade has created an increasing pressure on companies to decrease their impact on the environment and to increase their effectiveness of recycling the company?s resources, especially for the steel industry. Companies have also started to realize the economic aspects of an effective internal reverse logistics. In the past the value of an effective internal reverse logistic was something that companies tend to underestimate and there are few academic studies done in this area. The purpose of this essay has been to identify key factors to create an effective in plant storage, transport, sorting and handling of returned steel. From these factors a generalized model for creating an effective return steel flow will be developed.

 The aim of this thesis is to examine men's attitudes towards literature, and how social norms affect their book reading, in order to contribute to the knowledge of why men's book reading is decreasing. This is realized through a discourse analysis of literature recommendations in men's lifestyle magazines.Two magazines, King of Sweden and Magazine Café, are examined through critical discourse analysis. Theories of discourse are combined with theories of gender to explore how gender stereotypes affect men's reading habits.The analysis shows that ideals of masculinity have a great influence on the book recommendations. Social norms, associated with gender, also seem to have significance to whether or not a book is considered suitable for men to read. These are, inter alia, norms of heterosexuality and violence.

The topic of this bachelor thesis is the promotion of easy-to-read fiction for 10-12 year old children in public libraries. The number of easy-to-read fiction books is increasing on the book market. This can be expected to affect the public library. The hypotheses for the study are: 1) Public libraries expose easy-to-read fiction and use it in their reading promotion activities and, 2) The acquisition of easy-to-read books and the use of easy-to-read books in reading promotion activities have increased over the last five years. A self-completion questionnaire was distributed to 44 public libraries in Sweden.

The study analysis Anaïs Nin's work, Henry & June from a queer theoretical perspective. The purpose is to show what the work makes with text and how it produces ambivalence with sex and gender and thereby demonstrate the queer leakage in heteronormative performativities. The first part analyzes how it is working with self-representation in diary form. In order to view the work historically and linguistically the work has been related to analyzes and essays by other researchers mentioned in the analysis. The analysis shows that the writer Anaïs Nin has a clear agenda with her work.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Syftet med denna uppsats är att beskriva hur företag i logistikkedjan, rederi ? hamn ? åkeri, förberett sig inför de nya länderna, Lettland, Litauen och Polens inträde i den Europeiska Unionen den 1 maj 2004. Vi har även valt att undersöka vilka omvärldsanalysmetoder företagen använder sig utav, hur de i så fall tillämpar dessa och ge eventuella förslag på omvärldsanalysmetoder..