The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

During the later part of the 20th century the amount of children and adolescents in Sweden who reported psychosomatic illness have greatly increased. The main reason is estimated to relate to weak resources in school and school healthcare. Increased resources do not always have to encompass investments for school and school healthcare. Other resources play an important part as well. A child?s domestic situation serves as one of those resources where fundamental knowledge and values are set.

The first commercially produced wind turbines in Sweden are starting to reach theend of their lifetime after approximately 25 years of producing energy. The cost fordismantling the turbines, according to Ardefors et al. (2009), is calculated to be 1-2 %of the total investment of the wind turbines. The purpose of this master thesis is tomap the dismantling process of wind turbines in Sweden and try to find a sustainablesolution for the future.To make sure that a correct dismantling process takes place, and that the financialaspect is covered, a proposal for a financial guarantee is worked upon. A nationalunanimity will be created through a financial guarantee and the risk will be minimalof a third party getting afflicted.Studies of literature and interviews have been carried out.

The aim of this study is to examine the language, used in parts of The day care report of 1968 (?1968 års Barnstugeutredning?). The day care report of 1968 was a public investigation appointed by the cabinet intended to prepare new policies on the part of the Swedish state.  I focus on the change, which can be assumed to have occurred, when replacing the names ?day care? (?dagis/daghem?) and ?kindergarten? (?lekskola?) with the name ?preschool? (?förskola?).

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The Production Manager at Atlas Copco AB Craelius wants to adopt a lean approach to become more competitive. This thesis is an exploratory study of the subject and what it means for the business activity and its implementation process.The objective is to provide a basic understanding of lean to the company, and what this means for Atlas Copco AB Craelius. The report describes the industrial revolution in brief. This is because the company itself must understand where certain ways of looking at production management is derived from. Furthermore, it provides an understanding of Lean's origins.

Currently there is a controversial debate about that we must reduce our impact on the global warming; therefore both the Government and the local authorities have invested heavily in developing renewable energy in Sweden. The major development on the wind power market can be seen as a result of both the technological development and also on the decision that the Government took in 1996, which opened up the wind power market for private parties.This paper has aimed to examine the types of financial innovations that have arisen from the investments and financing of wind power on Gotland, and what these innovations can contribute to the future development of wind power.The problems that this thesis is based on is; what kind of financial innovations have occurred within investment and financing of wind power? How can these innovations contribute to the continued development of wind power on Gotland? The conclusion of this study shows that respondents and participants have defined a number of financial innovations that have emerged. Where some of the innovations only can be seen as incremental since they are based on continuous improvements, while others can be seen as radical as they are completely new for the context in which they operate. The study has also shown that Gotland has a great potential to produce more renewable electricity, but the development is dependent on the new power lines being built, in order to export electricity to the mainland..

Research issue: The transition from Basel II to Basel III becomes consuming for banks, financially. But Basel III should be profitably for financial market economy. Risks in the financial world is very complex. Is Basel III is sufficient to manage risk and future crisesPurpose: The purpose of this paper is to examine the application of Basel II and the transition to Basel III in Sweden with the banking system in focus.Method: The study has a qualitative research methodology for the collection of empirical data. The study is based on interviews with four large banks of Sweden (Swedbank, SEB, Nordea, Handelsbanken) and with Finansinspektionen.

There are over 100 banks in Sweden. Yet, most people tend to choose one of the top four banks and stay with them. Times are changing, however, and the growth of online-based self service solutions has increased the importance of attracting and retaining customers at an early age. SEB and Swedbank have addressed this issue by introducing bank bundles. Since most banks offer similar services, the packaging and framing of the bundles have become increasingly important.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

Bakgrund och problem: IASB beslutade 2008 att ersätta IAS 39 med IFRS 9 då IAS 39 ses som alltför omfattande och komplex. Processen har delats upp i tre faser. Fas 1 behandlar klassificering och värdering, fas 2 behandlar nedskrivningar och fas 3 behandlar säkringsredovisning. Denna uppsats behandlar endast fas 2. Både redovisare, revisorer och användare av finansiella rapporter anser standarden för finansiella instrument vara komplex.

This examination paper is about the potential for Solar cells on apartment blocks. The technology with using solar cells for manufacturing electricity, has been on the market for a while, but recently the new installations of solar cells has increased. Solar cells are suited for placements on buildings but are expensive to obtain. The municipal real-estate company is interested in solar cells but wants to know more before they invest in the technology. This report contains an account of the solar cell and a guide to how a connection to the grid is accomplished.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.