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.

Detta projekt har utförts på en 10 veckors period och ligger på C-nivå (15högskolepoäng). Projektet gick ut på att ta fram ett kåpningsförslag för FUMO 3. Under denna period har de första 6 veckorna bestått av konceptframtagning och bearbetning av koncept, och de sista 4 av själva prototypframtagningen. Metoderna som använts för idégenerering och konceptframtagning har varit diverse produktutvecklingsverktyg. Då många ändringar och korrigeringar gjordes framför allt gällande basplatta, IP-lådor och externa enheter ganska sent in i projektet kunde gruppen inte fastställa ett konceptförslag förrän närmare slutet av arbetet med detta projekt.

Ultrasound is a well established diagnostic method in small animal veterinary practice but there appears to be limited use of ultrasound for evaluating the musculoskeletal system. The aim of this study was to investigate what publications exist concerning musculoskeletal ultrasound of dogs and to compare the use of musculoskeletal ultrasound at the University Animal Hospital (UDS) in Uppsala, to other animal hospitals in the world. The literature review is divided into three parts, the front leg, the hind leg and miscellaneous. The literature review focuses on the musculoskeletal abnormalities that can be seen with ultrasound. The front and hind leg sections are mainly focused on the joints.

This report was written as a result of a Bachelor Degree Project at the School of Technology and Society at University of Skövde, first semester 2007. The assigner was Tibrokök in Tibro, Sweden. The commission was originally to design a sliding door concept for kitchen. Later it was expanded to also include bathrooms.During the feasibility study of the project Internet was used as an information source. Kitchen brochures and magazines were ordered from different companies to give inspiration and ideas.

Syfte: Utvärdering av hur patienter upplever den förbokade återbesökstiden, väntetiden samt personalens bemötande vid återbesöket. Syftet är även att undersöka hur personal på ortopedens nyinrättade ?snabbmottagningen? vid AS upplever stress, patientflöde samt telefonförfrågningarna, efter införandet enligt Lean-modellenMetod: Deskriptiv kvantitativ enkätstudie. Slumpmässigt urval utfördes på patienter och av hundra procent (n=55) tillfrågade, deltog fyrtionio procent (n=27). Av hundra procent tillfrågad personal (n=14), deltog sextiofyra procent (n=9).

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

 The purpose with my study was primarily to illuminate the students' expectations on gained knowledge during their studies at the upper secondary school Hotel- and Restaurant program, and to what extent these expectations were fulfilled. Secondarily, the purpose was to compare the students' expected and perceived knowledge with the program goals set by the Swedish government and the knowledge requirements expressed in a pilot study made by the Education council of the Hotel and restaurant business (UHR, 2007).I chose a quantative approach and I used an anonymous group enquiry among students at the Hotel- and Restaurant program at two different upper secondary schools to carry out my study.Tendencies in the result suggested that the students at the Hotel- and Restaurant program expected high knowledge level within the competence areas of Guest reception and communication, Cleaning and hygiene, Cooking of cold and hot dishes and Waiting. The expectations were not big within the areas Computers and Internet and Business economics and management.Fulfillment of expected knowledge tended to be high within the areas where the expectations were big. It might therefore be a good investment for schools to work on the student expectations to increase motivation within the low expectation areas.A confrontation of the tendencies in the result with the program goals and the competence requirements expressed in the UHR study, suggested that the upper secondary Hotel- and Restaurant education might focus some more the areas of Guest reception and communication, Beverages and Organization of banquets. Business economics and management should be given much more weight..

Feed intake in dairy cows is regulated by a variety of factors influencing hunger and satiety. One of the regulation systems includes the short chain fatty acids produced during feed degradation in the rumen. Starch can be digested either in the rumen where short chain fatty acids are produced or in the small intestine where glucose is the end product. Since glucose does not have the same effect on satiety that short chain fatty acids have, the site of starch digestion might be an important factor that affects feed intake and milk production. The aim of this study was to investigate the effects of site of starch digestion on feeding behaviour (feed intake, consumption time, and eating frequency) and milk production. Because feeding behaviour is closely connected to the cows? environment, the study also included observations of behaviour. Three different feed rations were compared.

The purpose of this Master?s thesis is to describe the library development in Sandviken, during a period from 1865 to 1945. I will mainly focus this examination on the two most significant libraries of the period; on one hand the library facilitated by the ironworks company, and on the other hand the library of the Workers? Educational Association (ABF). This study is carried out within a theoretical framework consisting of the two concepts paternalism and the formative moment, as formulated by Lars Magnusson and Bo Rothstein, respectively.

Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.

Bakgrund: Få områden inom dagens medicin står inför så många och svåra etiska problem som transplantationskirurgin. De svårt sjuka människor som får möjligheten att genomgå en transplantation får chansen till ett nytt liv. Det är viktigt att sätta sig in i hur patienten upplever väntan för att som vårdpersonal kunna ge ett bra bemötande och en god omvårdnad. Syfte: Syftet med litteraturstudien var att ur ett patientperspektiv beskriva den känslomässiga upplevelsen av att vänta på en organtransplantation.Metod: Litteraturstudien bygger på åtta kvalitativa vetenskapliga artiklar. Resultat: Att vänta på en organtransplantation beskrevs som smärtsamt samtidigt som det gav patienterna tid att förbereda sig.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Antalet äldre människor ökar i samhället och står för en allt mer växande grupp patienter som behöver vård på akutmottagningen. Väntetiden på akutmottagningar runt om i landet blir allt längre. Det är ett välkänt faktum att äldre människor påverkas av att vänta länge på en akutmottagning, då deras allmäntillstånd lätt kan försämras på grund av det biologiska åldrandet och grundsjukdomar som gör dem skörare. Syftet med studien var att beskriva äldre patienters upplevelser av väntan vid besök på akutmottagningen. En litteraturstudie utfördes där resultatet baserades på tio vetenskapliga artiklar. Resultatet av denna litteraturöversikt delades in i fyra teman: att bli sedd, att bekräftas i sitt lidande, att vara delaktig som patient och att se patientens hela situation. Behovet hos den äldre att bli bekräftad, att få information och omvårdnad ökade när väntetiden blev lång på akutmottagningen.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.