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.

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

SYFTESyftet med uppsatsen är att analysera Svenska hedgefonders historiska avkastning beträffande riskjusterad avkastning och korrelation mot marknaden. Vidare studeras dessa faktorer ur ett investerarperspektiv för att undersöka huruvida Svenska hedgefonder fyller ett syfte som komplement i en marknadsportfölj. METOD Uppsatsen använder sig till största del av kvantitativ data som insamlas med hjälp av relevanta teorier. Kvalitativ data såsom intervjumaterial är ett komplement till de kvantitativa data och leder så småningom till ett större djup i analysdelen. Undersökningen gällande den historiska avkastningen för Svenska hedgefonder är uppdelad i tre olika tidsperioder.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

Studien undersöker hur matematiska begrepp etableras i diskursen i klassrummet och hur lärare planerar för, iscensätter och bearbetar matematiska begrepp. Studiens syfte är att studera hur lärare hanterar matematiska begrepp i undervisningen ur ett specialpedagogiskt perspektiv. Utifrån studiens ansats väljs två kvalitativa datainsamlingsmetoder. Till detta infogas Selander & Kress (2010) formellt inramad lärsekvens och Hallidays (2004) tre metafunktioner och en ny metafunktion, den institutionell funktion (Boistrup- Björklund, 2010). Studien visar att procedurkunskap har en stor plats i undervisningen. Lärarna hanterar begrepp i förbifarten och funderar inte på vilken roll de språkliga uttrycken har.

The aim of the study was to focus on well-being and sexuality for a woman in a couple?s relationship. Seven women were interviewed and the analysis was carried out with a phenomenological approach based on lifeworld theory. The respondents reported their lived experiences of well-being. The result is summarized in five constituents: the relationship?s common living-space, looking for companionship, the relationship as touching, the intimacy of the relationship and the importance of other people for the relationship.

VBG Produkter AB is a process-orientated company that develops, manufactures and markets trailer couplings with belonging coupling equipment, protection equipment against skidding and stands for wagon-bridge for heavy vehicles. The company feels that their set-up time in production for couplings is not at an acceptable level. Due to high demands of customer oriented production the intermediate stock level of included products within the assembly of couplings has gradually increased which has resulted in high inventory holding costs. VBG Produkter applies Kanban in their production, therefore it is important to produce exactly the necessary amount and avoid overproduction. The objective of this project is to suggest appropriate solutions so that VBG Produkter is able to reduce their set-up time in assembly of couplings, by identifying internal and external set-up time for the chosen process bushing cell.

Syftet med studien är att undersöka hur ett globalt management konsultföretag arbetar internt med kunskapsöverföring över landsgränser av den svåruttryckliga erfarenhetsbaserade kunskapen som en konsult innehar. Den kvalitativa data som används i empirin samlades in genom intervjuer med anställda på fallföretaget Accenture. Resultatet av undersökningen visade att praktisk kunskap överförs genom formella sammankomster samt en ?learning by doing? modell där konsulter av olika nationaliteter och grad av erfarenhet arbetar tillsammans på olika projekt. Erfarenheter från projekt samlas, lagras och överförs till databasen Knowledge Exchange, i en process där den praktiska kunskapen transformeras till teoretisk kunskap och görs tillgänglig för hela företaget.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Konkurrens och hur den påverkar ett företag kan skilja sig beroende på vilken marknad eller bransch företaget befinner sig i. Hur ett företag väljer att jobba med konkurrens och kampen om kunderna är en bidragande faktor till uppsatsens genomförande. Syftet med uppsatsen är att öka förståelsen för revisions- och konsultbyråers affärsmodeller och genom ett kundperspektiv (1) identifiera nyckelfaktorer och mekanismer för socialt utbyte som påverkar affärsmodellen och även hur kunder och företag upplever nyckelfaktorerna och de sociala mekanismerna. (2) Utveckla en analysmodell som visar företags centrala delar av deras affärsmodell och sociala mekanismer. Att utveckla en bra förståelse för organisationens omgivning hjälper företaget att uppnå en starkare, mer konkurrenskraftig affärsmodell.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

Teorin om Leader- Member Exchange antar att en chef differentierar mellan olika anställda i arbetsgruppen, vilket därav kan kännas av i arbetsplatsomgivningen. Ett högt utbytesförhållande med chefen har visat sig få betydande konsekvenser inom en organisation. Utifrån det kan det vara viktigt att chefen upplevs som jämlik. Denna studie undersökte hur chefen brukar differentiera förhållningssätt gentemot olika anställda samt om chefen uppfattas som jämlik, detta för att utröna vilken påverkan det har på commitment till organisationen, och till arbetsgruppen. Beroende på om avdelningscheferna skiljer sig åt beträffande uppfattad jämlikhet undersöktes om anställdas commitment skiljer sig åt mellan avdelningarna.

The purpose with this article is to give examples how to remain and in a long run develop a higher interest in maintenance activities and knowledge. First reason is the changed age-distribution with more number of older employees among maintenance personnel staff and second reason is demand for education due the increasing demand in environmental responsibility.In spite of there is a lot of knowledge of maintenance in national organizations of interests it will not be used in a sufficient extent in many companies. This knowledge is an important base to use to re-built the missing or loosed skills in companies. The national organization UTEK is involved in European projects to validate knowledge of maintenance. Lost of or bad maintenance activities will always affect on the environment.Establish a network between companies is a good way to exchange information in their common business areas.