Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.

AbstractThe purpose of my study was to examine how four social studies teachers in upper secondary school interprets the democratic educational mission and core values, and if they believe that the same values are tools to influence the students' democratic approach and if they think it is possible. It is also the study's minor purpose to make an analysis of my findings and previous research in the area to explain any similarities or differences in the social studies teacher's interpretation and practice of the democratic educational mission and core values. I used qualitative semi-structured interviews as a method in which the interview questions were based on my research questions. The two criteria I had for my sample of respondents was that there would be social studies teacher at a upper secondary school and that I wanted to have two of each sex. Their interpretation and how they think they practice the democratic educational mission and core values are similar.

The aim of this paper is to examine how the Swedish implementation of the new trafficking laws may differ from the original intention from the UN and EU and if they are substandard due to poorly conducted law implementation. Or if it might be a victim of political symbolism, to win support and votes for the politicians in power from the people, a ?hollow showpiece? only meant to be shown off. Trafficking is a relatively new phenomena and problem to be researched and discussed. This paper investigates the impact of the Palermo protocols international definition of the problem, the convention against organized crime presented by the European Union on the Swedish legal system and its action plan. A qualitative text analysis focusing on the discourse of the intentions behind the internationally presented legal documents and compared against the carrying out of said national objectives.

Semi-natural grasslands are threatened biotopes in the landscape and without conservation measures high values of nature will be lost. Meanwhile, the biological values associated with cultural values of the traditional agricultural landscape in Sweden. Studies of land use history may help to understand how today biological diversity has evolved and how it can be preserved. Färsna farm in Norrtälje has left some of the old heritage of biological diversity in the form of nature - forest and grassland, which hosts an unusual herb-rich flora. Through the study of historic maps and från1673/1767/1801/1901 1952 and orthophoto of the area has a picture of how land use has changed over time emerged.

This article deals with the woodlands as a biological cultural heritage and how it is taken care of in the protected woodlands in Skåne, in the south of Sweden, especially the deciduous trees which is dominated by beech. High biological values have emerged as a result of grazing and different kinds of forestry. The protected woodlands have been ripped of its cultural influences which changes the biological values on which the original reasons for protection was founded..

Syftet med denna studie var att undersöka vilka samband det finns mellan värderingar, föreställningar och normer kring miljön till agerande för ekologisk hållbarhet i det vardagliga livet. Vår hypotes var att det finns samband mellan affekter kring miljöns framtid och agerande till hållbar utveckling. För att söka svar på syftet och bekräfta hypotesen har enkäter med frågor gällande individens värderingar, föreställningar och normer om miljön samt frågor om miljömässigt agerande skickats ut via e-post till 119 deltagare i åldern 23-65 år. Svarsfrekvensen var på 59 procent. Resultatet visade att det fanns ett flertal starka samband mellan miljömässiga värderingar, föreställningar och normer till individens agerande och hypotesen om att det fanns samband mellan affekter och agerande för hållbar utveckling verifierades.

Product sharing systems is recently starting to become a more common phenomenon. Carpools exist in more than 40 Swedish towns and both Stockholm and Gothenburg have established bicycle sharing systems. Other products for which sharing systems have been established throughout Sweden are clothing and tools. From the point of view of the consumer, product sharing systems is a form of consumption which can be placed somewhere in between renting and privately owning a product, where the consumers usually pay a membership fee or a monthly fee to have access to the products whenever they need them. The concept is relatively new, and there are many products for which product sharing systems do not exist.

AbstractAimThe aim of this study has been to survey the background of the youths in the selection group which participated in the Dream action day, to evaluate if the project succeeded and support the Swedish Ski Association with their recruiting process. The questions of issue have been: Which ethnical, demographical and economical backgrounds do the youths of the selection group have that participated in the Dream action day? Is there any common denominator among those who was drawn to continue? Do the youths want to contribute to expand the sport? Is Dream action Day a good way to reach out to the target group?MethodThrough a strategic selection made by the Swedish Ski Association 44 youths participated in a day during which they tried snowboard. They have been a part of our quantitative data collection and we have chosen six to interview. The interviews have been executed in form of semi structured interviews.ResultsThe results clearly show that few of the participants had any connection to the sport, neither from home nor from friends.

Denna uppsats behandlar sociala mediers betydelse för två webbföretags affärsplattformer. Vidare skapas en djupare förståelse för sociala medier och hur de kan användas av företag på webben.Uppsatsen har en hypotetisk-deduktiv ansats då befintliga teorier inom både sociala medier och affärsplattform finns men aldrig kopplats samman. Den teoretiska referensramen innefattar följande; Klofstens Affärsplattform, segmentering, val av målgrupp och positionering, sociala medier samt informationflödesmodeller.Studiens forskningsfrågor besvaras med hjälp av en fallstudie med två empiriska analyser. Dessa analyser grundar sig främst i empiri som fåtts genom två kvalitativa intervjuer som gjorts med Ashtray och Zion Clothing vilka är två webbföretag som befinner sig i olika delar av livscykeln. Empirisk information har även inhämtats från företagens bloggar, facebooksidor samt webbshoppar.Studien har resulterat i kännedom om hur två företag inom modebranschen använder sig av sociala medier i sin uppbyggnad och utveckling av affärsplattform.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Declining union memberships are a fact in both Sweden and Finland. At the same time, the autonomous labour market parties and the high membership rates are the most significant factors for the two countries compared to Europe and the rest of the world. These two factors have in turn been developed and strengthened since the beginning of the twentieth century. By autonomous labour market parties I refer to the fact that the labour market parties themselves through collective bargaining are agreeing on the labour market conditions, without interference from the government.This paper is therefore taking it's stance in the question of what happens with the autonomous labour market parties when the membership rates are in decline. With this in mind, this paper describes the judicial development, the collective agreement and labour market structures, the legal consequences of collective agreements and the opportunities of industrial and sympathy action in both Sweden and Finland. The two countries' systems of labour law have caught some negative attention, hence two of the most discussed cases of recent years are given some attention as well. The collective judicial conditions are very similar in both Sweden and Finland regarding the labour market main actors' collaboration, the collective agreement structures and legal consequences and the opportunities of industrial and sympathy action.

The aim of this project is to examine the needs and problems that exists amongst homeless people and to develop a solution that will help them in their everyday life. Since the homeless are a relatively large vulnerable group i Sweden, their everyday lives could be made easier in many ways.A clear definition of the target group is put together to create a good starting point. What state and help orginazations do to help the homelss and the society?s view of the homeless is also relevant and has been documented. Four personal stories have been put together to desicribe cases of clear problems existing in everyday life.Several interesting problems has been defined from the research and acceptance in the communtiy, desire to be seen and heard and a lack of confidence were the main needs.

The aim of this Master?s thesis is to examine how opinions and values are expressed in BTJ?s reviews of children?s literature. According to debates reviewed and interviewed librarians, many consider BTJ to be too directing when it comes to the libraries? purchases of books. Therefore I find it important to study how the reviews are written.

The report addresses four main tasks, situation analysis of the company's total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.