Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

During the last decades the local business as well as the multinational organization hasexperienced prominent changes in the technical field. The requirements for reaching newmarkets and achieving higher efficiency in daily work have risen to a whole new level. Totake advantage of the possibilities of IT the user has to be aware of the company?s businessactivities, what shortcomings and chances of development exist today. This is what makes itinteresting to depict the current situation of the company?s business.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

The purpose of this report was to investigate how the Umeå School of Business and Economics at Umeå university can work to increase the share of courses and programmes that discuss sustainable development. Furthermore the purpose was to develop an action plan that can be used to increase that share. Methods used were a questionnaire directed towards the educators at the Umeå School of Business and Economics and an assessment of the content of courses and programmes connected to the Umeå School of Business and Economics. There was no clear structured way of working with education for sustainable development, but at the same time there was a will to integrate sustainable development in the education. Curricula were according to the educators an important tool to achieve this integration, their experience were that there are not enough time, people and money to work with sustainable development in the education and they would like to see more clear directions from the management.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master?s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

This study examines how management consulting firms work with business- and functional strategy and how these strategies are interrelated. More specifically we focus on business strategy (business unit level) and knowledge strategy (functional level) and whether these are aligned or not, i.e. whether strategic congruence exists.A number of recent studies have examined the importance of business strategy and knowledge strategy in management consulting firms separately, but few have pointed out the importance of the alignment between them. With this study we contribute to the strategic field of research with a model that describes how management consulting firms should work with their knowledge strategy given their business strategy. The model is developed through a synthesis between theories in the field of strategic congruence, business- and functional strategies and thereafter tested by an empirical case study of six management consulting firms.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company. The choice of the qualitative data was considered relevant in relation to the chosen topic of the thesis. The empirical data was then compared to the theoretical framework of the thesis. Results: Strategies guide the company to achieve the overall goals, which are later on broken down into operational targets.

AbstractTitle:?It?s time to break the rules?, Female writing in a post revolutionary Egypt Year: 2013Author: Teresa Egfors GergesKeywords: the modern Arabic short story, Egyptian female writers, the Egyptian revolution, romanticism, realism, modernism, Modern Standard Arabic, Cairo Arabic.The purpose of this essay is to analyze four stories, written by Egyptian women and published after the Egyptian revolution, namely; A?wal mimm? yanbagh? and Qi??a shatwiyya by Hanan Elbadawi and Bint r?gil and Sam?ra ?-?ar?b?sh? by Shaimaa Elmaria. The stories of the essay are analyzed by the questions:? What are the themes? ? What kind of language and style is it? ? What are the messages?The essay is based on a comparing analyze, the stories are especially analyzed by Sabry Hafez? theories about the modern Arabic short story. Interviews with the two writers have been made.

Syftet med vår undersökning av nybilsförsäljarna i Blekinge är att klargöra hur deras belöningssystem är uppbyggda. Sett ur ett ledningsperspektiv vill vi också veta hur de uppfattar sitt belöningssystem, och om de skulle vilja att det utvecklades vidare. Vi vill också ta reda på huruvida deras belöningssystem resulterar i de effekter som de eftersöker, och om systemet resulterar i ett positivt ekonomiskt resultat..

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

This master thesis attempts to answerthe question if a startup with amaterial innovation needs a specialbusiness development model. Mainstreambusiness development literature is notwell adapted to the rigor of testing anew material and bringing it tomarket. This was studied using threedifferent methods. First of thetheories that are considered canonicalfor high tech business development wasexamined. The next step was to go into the role of a business developer inone of the hottest high tech materialinnovation startups this decade,Disruptive Materials.

Den ökade globaliseringen och senaste finanskrisen ställer höga krav på uppföljning och medvetenhet av ett företags prestation. Business Intelligence (BI) är ett område vars syfte är att förbättra en organisations prestation genom analys av historisk data. BI är ett komplext område som inte bara handlar om tekniska lösningar, även om det är en förutsättning. För närvarande investeras det mycket i olika BI-lösningar och företagen behöver veta vad resurserna bör läggas på. I dagsläget finns det ingen modell som bedömer ett företags arbete med Business Intelligence utifrån ett flertal dimensioner.Syftet med den här studien var att utveckla en mognadsmodell för Business Intelligence och sedan jämföra de undersökta företagen Axfood, Scania och Systembolagets mognad.