Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

The work is performed at Forsmark Group AB as a final step in the Bachelor ofScience program in nuclear engineering at the University of Uppsala in 2013.The work is part of an ongoing process of streamlining project system model FKA.Streamlining the project model is an important aspect that affects all largecompanies that somehow have a project governing body when there is muchfinancial resources to save. Although the quality of the projects is positivelyaffected by efficiencyThe aim is to find possible common weaknesses and strengths of the project systemby interviewing a number of project managers, and using the systems in placeexamine the model.As part of the work also includes examining what project managers have to adjust tothe newly implemented system VPMM, and other newly introduced elements thathave been added to improve the efficiency in the futureProject System is a complex system that is influenced by many different parametersand participating individuals' attitude and personality. But then small changes in themodel could have major economic consequences.The thesis has generated results that show common weaknesses among the variousprojects and their project managers' general opinions about the project model. It alsopresents some possible solutions based on own thoughts and those interviewedobjects suggestions and comments..

The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

In the light of new technology health care is now given the opportunity to form a more mobile way of working that would bring about potential gains in terms of efficiency and quality. On the other hand, a more mobile health care also requires a more generous handling of personal information, something that may raise issues in terms of privacy. This study shows that the privacy of the patient requires two things: (i) that the personal information of the patient is handled in a way that generates her an overall positive expected utility and that (ii) the negative expected utility that each risk of an information leakage causes is offset by the expected utility it also makes possible. The first requirement (i) is shown, in comparison with today?s way of working, to be met due to the potential gains in efficiency and quality in combination with no increase in the probability of informational leakage or negative effects of such a leakage. The second requirement (ii) was also considered met since no separate risks of information leakage could be identified that was not offset by the gains it made possible in terms of expected utility..

The purpose of this paper is to contribute to a deeper understanding about the acceptance of wind power. Our basic assumption is that local conditions are important and can explain how the acceptance of change at different stages of establishment. The main purpose is to see if there are differences in the acceptance of wind power in different stages, and examine the factors that influence acceptance. That includes how people in three different areas of study estimates that they value their environment and how it is affected by wind turbines. The project was conducted interdisciplinary geo-targeted and consists of three parts.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

Examensarbetet handlar om en jämförelsestudie av beräkningseffektivitet med avseende på energi- och tidsförbrukning mellan grafikkort och processorer i persondatorer och PlayStation 3.Problemet studeras för att göra allmänheten uppmärksam på att det går att lösa en del av energiproblematiken med beräkningar genom att öka energieffektiviteten av beräkningsenheterna.Undersökningen har genomförts på ett explorativt sätt och studerar förhållandet mellan processorer, grafikkort och vilken som presterar bäst i vilket sammanhang. Prestandatest genomförs med molekylberäkningsprogrammet F@H och med filkomprimeringsprogrammet WinRAR. Testerna utförs på MultiCore- och SingleCorePCs och PS3s av olika karaktär. I vissa test mäts effektförbrukning för att kunna räkna ut hur energieffektiva vissa system är.Resultatet visar tydligt hur den genomsnittliga effektförbrukningen och energieffektiviteten för olika testsystem skiljer sig vid belastning, viloläge och olika typer beräkningar..

Steam was used as a site preparation method to eliminate unwanted bilberry (Vaccinium myrtillus L.) in the boreal forest. The efficiency of steam to suppress bilberry was compared with prescribed burning and cutting the bilberry. Different combinations of steaming and/or cutting the bilberry were set up to investigate in which way steaming and cutting influenced the sprouting and regrowth of bilberry. The regrowth of the bilberry vegetation was monitored for 40 month. Steam was most efficient in suppressing bilberry.

The aim of this study was to investigate the intraoperative surgical stress response in dogs undergoing ovariohysterectomy and to compare acepromazine and medetomidine as premedications. 15 dogs diagnosed with pyometra were used in this study. Blood pressure and heart rate were used as parameters to measure surgical stress response. The surgery was divided into four phases. Phase 0 was the period 10 minutes before the skin incision, phase 1 was skin incision and opening of abdomen, phase 2 was manipulation of uterine horns, ligation and transection of mesovarium and phase 3 was ligation of cervix, removal of organs and closing the abdomen. The results showed that phase 2 was the most intense phase of surgical stress, regardless of which premedication the dogs received. When acepromazine and medetomidine were compared the results showed that within phase 3, all dogs that were given medetomidine had higher blood pressure compared to dogs that were given acepromazine. The dogs that were given acepromazine had higher heart rate than the dogs that were given medetomidine in phase 0, phase 2 and phase 3. .

The aim of this qualitative study of service work in the private sector is to examine how the service worker experiences his/her work. There are three dimensions of the service workers experience in focus, and they are the base of my formulation of questions. The first dimension refers to how the service worker experiences the emotional labor demands from the employer. The second dimension concerns the relation between service worker and customer, from the view of the service worker. The third dimension problematizes how service workers experience efficiency.I have interviewed three call center customer workers and two hotel receptionists, using semi-structured interview technique.

Self-driving cars are soon to become a reality to the commercial market. A self-driving car does not have a human operator, which enables some interesting characteristics. The main benefits are considered to be:The number of accidents and traffic jams should be reduced.Enhanced comfort.Energy usage could be decreased while capacity could be increased.This study concerns the causes for improved energy efficiency. The reason for improved energy efficiency is mainly because of the variation in terms of acceleration, braking and distance holding are reduced. The vehicles are more intelligent and can work together as a unity.

Field balances based on supply and removal of trace elements from the topsoil have been calculatedfor farms specialized in crop, dairy and pig production in Sweden. Today's field balances have beencompared with the field balances of 1990 in order to examine if, and then how, the situation haschanged. Studied trace elements are arsenic (As), cadmium (Cd), chromium (Cr), copper (Cu),mercury (Hg), manganese (Mn), nickel (Ni), lead (Pb) and zinc (Zn).The balance calculations show that the stores of Cu and Zn are depleted with an average rate of -15% and -6 % over a 100-years period on crop farms when only commercial fertilizers are being used.The concentrations of Hg and Pb tend to increase in the topsoil on crop farms with more than 3 % forHg and with 2 % for Pb in 100 years. There is today balance between supply and removal of the traceelements As, Cd, Cr, Mn and Ni. In the south of Sweden, on crop farms with sugar beets in the croprotation, one can see a decrease in the concentration of Cd in the top soil by -6 % over a period of100 years.