This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

The subject of this study was to research whether or not the effect of job insecurity on self reported health differs between good and bad times in the economic climate. Two different years of a national health survey from the Swedish institute of health (FHI) served as data, with 2007 representing good economic climate and 2009 doing the opposite. Both years consisted of data from a national health survey distributed to 20 000 random individuals in Sweden, where 2007 had 5738 valid cases and 2009 had 10 373. A quantitative method was used to determine the difference, consisting of a three variable cross tabulation with chi2-analysis as well as a model of binary logistic regression for each of the two years.The cross tabulation found a significant difference between the two years, with those reporting job insecurity having less of a chance to report bad health during the year representing bad economic climate. While the logistic regression showed the same tendency, the two years could not be significantly differed from each other in that part of the analyzes.With this in mind, the conclusion from the whole test was that no significant difference could be found between the years regarding the health effect of job insecurity..

The purpose of this literature review was to investigate how the rearing systems influence the behaviour of dairy calves. Calves are social animals that form groups within the herd where play and social licking between calves are important social activities. Suckling is a complex behaviour and essential for the calf's survival. In the modern rearing systems the calf is usually separated from its mother soon after birth. Calves are then kept in individual pens, group pens or, more rarely, with a foster cow.

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible.

Denna uppsats syfte är att ta reda på om euron är en internationell valuta och omeuron kan konkurrera med dollarn om titeln som världens ledande valuta. Teori omvalutamarknaden, en valutas uppgifter och vad som avgör vilken valuta som användsinternationellt behandlas och för att kunna svara på uppsatsens frågeställningar (syfte)redogörs siffror på eurons internationella användning. Sådana siffror visar att euron ären internationell valuta då den används i valutans funktioner internationellt, men attdollarn fortfarande är den världsledande valutan utan att vara särsklit hotad i sinställning av euron..

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

This paper discusses whether the main argument for European countries to stay out of the euro, i.e. the loss in stability from not having a national monetary policy that can be used for stabilization purposes, is still valid ten years after the introduction of the single currency. We analyse the stabilization performances of four largely comparable Nordic countries that have all chosen different levels of European economic integration. In retrospect, the so-called ?stabilization policy argument? seems surprisingly weak.

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible. The stationary resistance bridge had been examined through various kinds of measurements to be able to see how stable the system is and how to obtain a measure value as optimized as possible.

The Oresund Region, consisting of the Swedish county of Scania and the Danish islands of Sealand, Lolland, Falster and Bornholm, is widely recognised as a successful example of European cross-border co-operation. The purpose of this region building project is to form a cross-border fully integrated functional region in order to accomplish a high level of economic growth and employment.This thesis argues, by the means of discourse analysis, that the project can be viewed as a kind of post-politics, defined as a politics that under a neoliberal hegemonic consensus strives to manipulate citizens (and to redefine them as consumers and investors) into better economic performance.This manipulation is carried out by extensive discourse production aimed at convincing people that the Oresund Region exists, that it is a successful region, and that the people who inhabit it are also successful. The deliberate vagueness and contradictory character of the Oresund discourse is investigated and explained as a discursive strategy to incorporate as many views and desires as possible..

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Ledarskap i slöjd och kulturhantverk15 hp Institutionen för kulturvårdGöteborgs universitet2015:28.

Allteftersom svenska företag utökar sina verksamheter på den globala marknaden uppstår nya möjligheter men även nya risker. De flesta länder har nu ett rörligt växelkurssystem vilket lett till att företagens valutarisker ökat. Volatiliteten på valutamarknaden har under de senaste åren ökat i omfattning vilket ökar betydelsen av fungerande valutariskhantering.Syftet med denna uppsats är att undersöka hur vissa svenska multinationella företag hanterar sina valutarisker och om det har förändrats i tider av hög volatilitet på valutamarknaden och förändrat konjunktursläge.Hur identifierar och hanterar företag sina valutaexponeringar?Vilka faktorer inverkar på ett företags valutariskhantering?Förändras valutariskhanteringen vid ökad volatilitet på valutamarknaden och förändrat konjunkturläge?I uppsatsen har vi använt oss utav en kvalitativ metod med ett hermeneutiskt synsätt för att uppnå en djupare förståelse av ämnet och på grund utav att uppsatsens syfte kräver en metod som möjliggör för oss författare att förstå tankesättet bakom handlingarna. Vi startade med att samla in sekundärdata för att skapa en teoretisk referensram att använda som bas att utgå våra intervjuer ifrån och analysera datan.Slutsatserna vi som uppsatsskrivare kommit fram till av studien är att den ökade volatiliteten påverkat valutariskhanteringen och intresset av valutariskhantering ute på operativ nivå i företagen ökat.

Along with the development of technology, the cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

Highland Group AB was helping a customer of theirs to create an All-Terrain Vehicle (ATV), a project Highland has never been involved with before. For the wishbone arms of the wheel suspension, traditional manufacturing methods and tubes with cylindrical or square shaped cross section was preferred. We performed a simulation where the ATV was driving on a bumpy road too see the forces involved. With the results we proceeded to calculate the strength of the concepts to find out which is best suited for the tough environment in which the ATV is used. The concept that turned out to be the best was a wishbone made of circular cross section, which had good structural strength and did fulfill the demands that we required for the construction.