Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldn´t have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

The purpose with this thesis is to study how two chosen kindergartens work with language stimulation. The two kindergartens are working under different conditions in respect of the Swedish language. The children in the one kindergarten are bilingual whilst the children in the other are monolingual. The study is aiming to see whether these different conditions have any implication for the pedagogues? way of working.In order to achieve the result, the method of interviews has been used.

Sammanfattning Författare: Ann-Sofie Hjalmarsson och Judith Rodriguez Handledare: Leif Edvinsson Examinator: Christer Kedström Kurs: Magisterkurs i Strategisk ledning Nyckelord: Intellektuellt kapital, miljöpsykologi, hjärnan, hjärnergonomi. Syfte: Vårt syfte med uppsatsen är att öka insikten för hur man genom strukturkapitalet, i det här fallet kontorets design, kan förstärka humankapitalet. Vi avser ta fram en ?tankeram" med de element vi har funnit betydelsefulla. Metod: Vi har använt oss av abduktiv kvalitativ metod.

There is a lot going on in the construction business right now. It feels like everywhere you turn there is a building sight. Furthermore the business is heading a generation change and the need of recruiting new construction engineers is huge. How is the business going to handle the transition that they are facing? The question has been in progress for at while and I wanted to find out what the current students feel about taking the step into the working life and replace the veterans.A research is made about student?s opinion about their education and future work life.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

The purpose of this essay is to study causes for the lack of political trust in Europe and especially in Sweden. The essay starts with a presentation of two theories about the reasons for low political trust. Robert D. Putnam among others presents a theory that gives social capital an important role when viewing the low political trust. As Putnam sees it a person that participates in any kind of organization, political or not, develop trust for other human beings that in the long run affects political trust.

Syfte: Undersöka hur svenska journalister tycker att Sverigedemokraterna ska bevakas. Vi ville även veta hur vanligt förekommande det är med en särskild policy för SD och vilken inställning journalisterna har till sådana policys..

The aim of this study was to investigate preschool teacher?s perceptions about the curriculum goal concerning simple chemical processes. The result was based on narratives received by a qualitative study and semi-structured interviews of six preschool teachers. The results of the study showed that preschool teachers perceive that they actually are working in a relatively small scale with simple chemical processes and they do not really know what simple chemical processes are, and do not feel very familiar with the subject. Water, dough, mud, paint and baking were the most common activities that were used when working towards the curricular goal. However, it was never explained to the children that it was simple chemical processes they were working with during the activities, neither was it discussed among colleagues because of the uncertainty about the concept.

With starting point in the increasing ill-health in Swedish working life today, in form of for example absence due to sickness and early retirement pension, and the knowledge that the working environment effects peoples health in a big extent, I found it very interesting to inquire into how people within the working life experience health promotion and how this can be developed. A qualitative method was used to receive a deeper understanding for the employees? experiences and data was collected through semi structured interviews with employees on a bank called Ikanobanken, in Älmhult. The result shows, among other things, that respondents find responsibility and the opportunity to influence the learning processes and development important. It also became clear that the respondents find participation, motivation, communication and safety essential factors when related to changes in health behaviours.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.