Deregulation on the market for agricultural products leads to a more globalised market with increasing price fluctuations. This, in turn, places the farmer in positions influenced by new risks but also improved opportunities. The farmers are faced by uncertainty in terms of financial outcome. To be able to utilise these new market conditions it becomes increasingly important for farmers to continuously follow the price trend, and to develop strategies how to manage the risks exposed by a volatile market. Farmers with different conditions perceive risk in different ways. Hence, their risk management behaviour will vary.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

An increase interest of new methods and tools has begun to grow in the real estate business, this new trend causes an increase in new programs that aim to simplify processes of energy-efficiency and environmental issues.After consulting with Björn Alsmark from Bjerking AB, an architect and engineering company, we made a decision that the Degree Project is going to examine the program IES (Integrated Environmental Solutions) with some integrations from Revit Architecture application.To be able to examine IES, we got access to a completed project from Bjerking. The project is a nursery school in Uppsala. An application has been handed in from Bjerking to make this project to a Green Building-certificated project. According to Bjerking own calculations (with the energy-calculation program Enorm), the consumption of energy of the nursery school is 48 percent lesser than required by BBR.An evaluation of IES and Enorm has been made with an aim to compare these two programs and find out if IES is an appropriate program to replace Enorm. Does Enorm or IES come up to BBR´s recommendations?The Degree Project cover 15 ECT, that required several adjusting and delimitations, and the study sketch ended with a literature study.After finishing the study sketch the modeling of the nursery school began.

The aim of this undergraduate thesis was to formulate advices regarding the use of field beans, cultivated together with spring wheat, as whole-crop silage in feeding to dairy cows. In the thesis, optimal harvest time of the field bean/spring wheat crop, as well as the feeding value and the fermentation quality, was studied. On the research station at Röbäcksdalen in Umeå field bean/spring wheat (70 % respective 30 % of normal seed rate for the pure crop) and pea/oat (70/30) was grown in field experiments both 2002 and 2003. The following year, 2004, the pea/oat crop was excluded and instead field bean and spring wheat was cultivated in three different mixed ratios (field bean/spring wheat; 100:0, 70:30, 30:70). Every year the crops were harvested at four different development stages and the green forages were used in ensiling experiments.

The means that the Swedish State has to legitimize and standardize different perspectives of women and their sexuality is significant. Persecution of gender and sexuality is today something that can grant refugee status according to the Swedish Aliens Act. By studying the documents that forestall the amendment of the laws is it possible to unveil the concept and ideas about women sexuality that the state manifests and reproduces through these laws and official documents.The aim of this essay is to look upon the sexual policy as it occurs in official the documents that deal with lesbian refugees. The study cover and maps present research on this group of women and gives an answer to how norms about women sexuality are expressed in these documents.Throughout the survey of the research field not much previous research was found, therefore even research that only partly covers the field is included and reviewed.As method a detailed reading of the official documents and a discourse analysis with it?s emphasize on theoretical themes like gender and sexuality, lesbianism and state feminism, was made.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

Title: Learning to read music notation on the guitar ? an analysis of various guitar schools on the market with added own examples. Purpose: To analyse currently available teaching materials on the subject of guitar notation on the market. A comparative analysis is made of five chosen books on the topic. Four criteria for the analysis of these five books are stated: 1) Structure and progression of the study of reading music on the guitar.

The purpose of this essay is to examine how girls groups, particularly in school, can help girls with feelings of stress and pressure they can experience in their everyday life. We also want to examine how girls groups can be used, and explain why they should be held in school and not only in other organizations. The information we?ve gathered comes from books and websites that cover the subject. In addition to this, we?ve also handed out surveys and implemented interviews with both younger girls with girls groups experience, a teacher and a youth recreation leader. The theoretical aspect of this essay stems from two different theories: Labeling theory and Strain theory.

For a few decades, the wild boars are established over large areas in southern and centralSweden. Where they cause problems in terms of damage to crops in the agriculturelandscape, where rooting, browsing and trampling, but also damage to the crop when wildboars chosen daily rest in the cultivated fields. Along with the growing number of wildboars the rate of car accident with wild boars has also increased.Here I examined the daily rests of wild boar (Sus scrofa) sows in southern Sweden, todetermine the factors which the wild boars sows choose for daily rest. By determining whatfactors are important in this selection of daily rests, we may be able to make managementmeasures to reduce the damage wild boars make in the agriculture landscape by attractingthem to places where they do less economic damage and accidents on roads.In this study I have examined 123 daily rest positions from 14 different individual wildboar sows fitted with GPS collared in Southern Sweden, Skåne County in Christinehof,Högestad Kronovalls estate. Data was collared over the years 2004-2006 during the periodfrom June 1 to September 30.

This final project discusses renewal and upgrading of the area of Prim. It is discussed how this industrial area can be an attractive neighborhood with a varied range of services and commercial trade. Prim is located 2km north-east of the center of Barcelona. The area boarders to a deep railway valley that historically has separated Prim from its neighboring districts. At present there is almost no housing, services or commercial trade within the area and the industry is discontinued or the existing industrial buildings are derelict. There is also a lack of green recreational areas.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

Background For patients in need for psychiatric care who refuse treatment, coercive care might be necessary due to The Law of Psychiatric Compulsory Care, LPT. The purpose of this law is to make sure the patient later on will be able to increase autonomy. The most frequent patients in coercive care suffer from psychosis, heavy depression or having high risk of committing suicide. One of the most important tasks in the nurse profession is to increase patients? autonomy.