The agriculture throughout the world is becoming increasingly deregulated and this has affected the prices of raw materials to fluctuate at a higher degree than earlier. This in turn has made it interesting and in some cases even necessary for the trader as well as the producer to gain knowledge about the trade instruments available to ensure a good enough price for their produced goods. This study encompasses a number of ways to trade grain and oil plants in order to clarify what differences there are in the several contracts that exist in the present situation, economical as well as practical. The various trade instruments available to the producers on the Swedish market are described in the theoretical part of this study. The study also contains a simple arithmetic example, based on historical prices collected from grain traders and trading floors, in order to point out the differences in the economical outcomes depending on the business strategy used to sell the produced goods. The study shows the importance, as a producer, of being able to use and take advantage of the different trading instruments at hand to monitor and exploit the shifts in the market. From an economical point of view it is not enough to just excel at farming but knowledge about the market functions and the trade instruments at hand is also required to be able to secure a good enough price for your goods.

I uppsatsen ifrågasätts den svenska lagstiftningen gällande tvångslikvidation på grund av kapitalbrist enligt 25:13-20a ABL. Lagstiftningen utreds utifrån det medansvar som kan åläggas styrelsen vid kritisk kapitalbrist och de krav på agerande från styrelsens sida som lagstiftningen ställer. Uppsatsen fokuserar på hur lagstiftningen påverkar borgenärsskyddet och borgenärernas intresse av att få sina fordringar betalda. Som alternativ till den svenska lagstiftningen presenteras den engelska regleringen som kontrollerar styrelsens agerande vid kapitalbrist i aktiebolag, section 214 IA, ?wrongful trading?, samt den engelska ?common law?.

The aim of this thesis is to clarify the affect that preferential and regional trade agreements have on the World Trade Organization (WTO), as being establisher of the international trading regime. The essay is an explanatory literature study, which strives to answer the following questions:Are regional and preferential trade agreements a threat or a complement to the WTO?Is an undermining of the MFN principle weakening the WTO?How do regional trade agreements made by the EU affect the future of the WTO?The empirical material is to be analyzed using an explanatory framework, which is based on neo-liberal instutionalism, theories on regime changes and a game theoretical approach, using prisoner?s dilemma. I will employ the EU-ACP relation, the Cotonou agreement to exemplify how an agreement of this kind can have an influence on multilateral trade. The result shows that preferential agreements do have an impact on the WTO, one that is fairly negative in scope.

The purpose of this study is to assess the state of health of the individuals living in Löddeköpinge during the middle ages, whose remains were excavated by Chintio, H., 1975-80. The location is thought to have been a trading community that ceased to flourish towards the end of the Viking age. The main focus of the essay is to examine the occurrence of osteoarthritis (sv. artros), trauma, and analysis of stature, in order to understand population health during this time period. Osteoarthritis has never been researched in Löddeköpinge and the analysis showed that, of the 60 skeletons examined, 68,3% demonstrated some change in the skeletal joints, which is much higher than in the comparative material obtained from Lund and Sigtuna.

This study investigates how the concept of Social Responsible Investment (SRI) can be applied to futures trading. More specifically, this study examines the possibility of creating a SRI-product for an investor, active in futures investments within commodities, energies and stock indices, and the content of such a product is suggested. We conducted a qualitative study, based on a number of interviews. The study suggests that investments in futures of specific assets are to be equated with investments directly in the underlying assets from a SRI point of view. Therefore, we analyzed the underlying assets of futures traded commodities, energies and stock indices, and used social screening, together with specific screening criteria, for the analysis.

This thesis rewievs present day research on the settlement of Östra Aros in central Sweden. The thesis deals with the period from late Iron age to about 1270 AD, when the Swedish archdiocese moved to the already existing early-medieval settlement of Östra Aros, thus becoming the medieval town of Uppsala. The basis of the thesis is the study of a variety of source materials, such as artefact studies, runestones, topography and the prehistoric and early medieval hinterland. The thesis centers on archaeological excavation data and dating of settlement structures, particularly focusing on the settlements establishment. Through a critical review of primarily the written record and the archaeological data, the settlements characteristics and functions are discussed, emphasising when and if the settlement could be described as a town, central- or trading place..

The relation between the cave and the circumpolar light conditions has long been a part of the interpretation of the meaning of the Norwegian cave art. This paper explores the relationship by trading the concept of a sensory dichotomy between light and darkness for that of a perceptual relationship between the paintings, the environment and the light..

In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

I denna uppsats presenterar vi en ny infallsvinkel på hur datatolkning i moderna organisationer bör hanteras, såväl praktiskt som teoretiskt. Studien genomfördes med ett kvalitativt och abduktivt tillvägagångssätt byggt på grounded theory med deltagande observationer och intervjuer med aktörer inom organisationen. Vårt teoretiska ramverk är byggt utifrån Carliles (2002) teorier om semantiska barriärer och påbyggda genom Iveroths (2011) tidigare forskning utifrån common meaning. Således är vårt teoretiska ramverk lämpligt för att tolka hur barriärer som hindrar en synkron datatolkning mellan olika aktörer i organisationer belysts i tidigare litteratur, hur dessa barriärer kan överbryggas samt olika synsätt på kunskapen som ett regelrätt mått.Avsaknad av kunskapskonsensus i organisationer grundar sig i semantiska barriärer för datatolkningen som måste överbryggas med sociala interaktioner. Organisationer går mot kunskapskonsensus genom att utifrån datakällan arbeta med ? i) teknologiskt medierade trading zones men även ii) socialt dimensionerade överbryggningsaktiviteter med målet att skapa kunskapskonsensus mellan och inom aktörsgemenskapen..

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Denna studie underso?ker hur inta?ktsdiversifiering i europeiska bankverksamheter pa?verkar aktiemarknadens va?rdering och variationen i aktiepriserna. Europeiska bankverksamheter har sedan mitten pa? 1980-talet expanderat mot tja?nster som genererar provisionsinta?kter eftersom den historiska uppfattningen har varit att inta?ktsdiversifiering kan minska variationen i vinsterna och potentiellt o?ka marknadsva?rderingen.Effekten av inta?ktsdiversifiering studeras utifra?n OLS-regressioner pa? paneldata som besta?r av 103 bankverksamheter fra?n 24 la?nder i Europa fo?r perioden 2005 till 2012. Aktiemarknadens va?rdering och variationen i aktiepriserna bera?knas utifra?n data o?ver aktiepriser och fra?n bankverksamheternas finansiella rapporter.

BAKGRUND: År 2007 infördes MiFID-direktivet bland EU:s medlemsländer vars främsta mål var att öka konkurrensen på den europeiska aktiemarknaden. I samma veva avskaffandes börsmonopolet vilket lett till att det idag finns fler handelsplatser som erbjuder aktiehandel, så kallade multilateral trading facilities (MTF). Genom denna etablering har aktiemarknaderna genomgått en marknadsstrukturförändring, vilket kan ha lett till förändring av transaktionskostnader och möjliggjort uppkomst av eventuella oväntade effekter. Det här är något som idag fem år efter implementeringen av MiFID-direktivet diskuteras frekvent.SYFTE: Huvudsyftet med uppsatsen är att kartlägga och utifrån institutionell teori analysera hur införandet av multilateral trading facilities förändrat och påverkat transaktionskostnader på svenska marknadsplatser som bedriver handel med aktier. Ett delsyfte är också att beskriva institutionen multilateral trading facility och dess framväxt.GENOMFÖRANDE: Studien har genomförts med ett kvalitativt tillvägagångssätt genom intervjuer med berörda parter på aktiemarknaden i Sverige.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.