Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Sheep production is the only animal production in Sweden that is increasing. Therefore,increasing knowledge of the production is of great interest. In order to run a viable sheepproduction, producers needs to be successful in the breeding of the animals and achievean economic surplus in the end. Lambs that are born healthy and vital have greaterconditions to perform high lamb weight gains and thus a successful production. Thereare many factors affect the survival, birth weight and early weight gain of the new bornlamb.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

The aim of this study is to examine the investment decision process for investments that arise due to strategic changes and are of strategic importance to the company. At the foundation of this study is the previous research in this area, done by King (1975) and Bower (1970), which examines the investment process on a more generic level. At the core is the investment decision process pertaining to Projekt X, an investment performed by NordiCorp. Having conducted a case study including six interviews with employees from various parts of the organization, combined with a large number of internal documents, the process regarding the investment decision was carefully illuminated. The results show that in many regards, this process follows the more generic investment process.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

The aim of this study is to investigate how Lunds Vokalensemble achieves its goals and in which way the goals influence the choir's work. The study also explores the choir's artistic process. Qualitative interviews and observations were used as a method. Four singers and the director participated to the interviews. The results show that the choir's artistic goals have quite an influence on many aspects of the choir's work, both in a musical and a social way.

Flera studier har pekat på viktiga faktorer för att hälsa och återgång till yrkeslivet ska vara möjliga men hur detta i praktiken ska ske och vilka rehabiliteringsåtgärder som är mest effektiva är otillräckligt belagt. Studien har genom intervjuer med sju kvinnor med stressrelaterade störningar granskat hur en tillfriskningsprocess kan upplevas och vad som upplevs som meningsfull hjälp i samband med den. Deras tillfriskning har inneburit en kamp och ett starkt personligt engagemang. Beslutsamhet och målinriktning var förutsättningar för att få ta del av rehabiliteringsåtgärder. Kvinnorna i studien har upplevt ett stort personligt ansvarstagande för sin tillfriskning men de har också betonat vikten av bekräftelse från en förstående omgivning.

Sheep production is the only animal production in Sweden that is increasing. Therefore,increasing knowledge of the production is of great interest. In order to run a viable sheepproduction, producers needs to be successful in the breeding of the animals and achievean economic surplus in the end. Lambs that are born healthy and vital have greaterconditions to perform high lamb weight gains and thus a successful production. Thereare many factors affect the survival, birth weight and early weight gain of the new bornlamb.

The aim of this essay is to discuss the problems concerning the right of priority for re-employment in connection to employing temporary agency workers. This will be done with the help of relevant laws, preparatory work and literature that fall within the scope of the legal dogmatic method.Using temporary personnel is becoming considerably more common throughout the Swedish workplace. In recent years there has been a rapid growth of work agencies and a tendency to employ temporary personnel. At the same time employees are made redundant, suffering the consequences that arise from the workplace failing to abide by the rules of re-employment. In order to claim that the employer has failed to follow the right of priority for re-employment, evidence must be sufficient.

A pilot-study was used to investigate, types of assistance, assessed needs, outcomes and effects of special-needs assistance given to a subsample of compulsory school pupils in an effort to develop an evaluation strategy for identifying educational impacts of specific special-needs inputs.  Preliminary results indicate a tendency for postive outcomes for most pupils in the pilot group (n = 11) but also that many pupils have residual difficulties.  Pupils with residual difficulties mostly required special education asssitance with Maths, English or Swedish.  More pupils also needed support with behavioral difficulties.  More research and an expanding knowledge base is required in order to effectively evaluate outcomes of teacher support.  Schools need help in devising different methods of assistance and particularly for pupils with behavioral difficulties..

The acts of promoting local business and implementing efforts to appear as an attractive location for potential business are rather new activities among Swedish municipalities. The knowledge about how these activities are organised and what strategies are perused are fairly limited. In addition the structures concerning cooperation between municipalities for economic policies contain incentives both for and against cooperation. This creates a complicated situation. Using prior research mainly done by Markus Gossas, Lennart J Lundqvist and an analytical model designed by Jon Pierre, which in this essay is completed with the works of Roger Henning, these issues are addressed.

Incentive programs are one of the most important strategies that a corporation has in order to achieve its major policies and goals. The purpose of this paper is to identify these goals and their function, so that we later can analyze the incentive system?s effectiveness. The paper?s focus is on Max Hamburgarerestauranger AB?s incentive system, that is directed to the managers of all of its restaurants.We had interviews with the CEO, as well as the head of the Economics Department of Max H.

It is mainly high levels of androstenone and skatole in adipose tissue that is the reason behind boar-taint, which is an unpleasant odor and taste from the meat of adult male boars. The purpose of this literature study is to provide an overview of current knowledge about the physioloical functioning of androstenone. There are several studies showing androstenone´s function as a pheromone, and that it is an important part of communication and mating behavior between pigs. Androstenone is produced in the testes of the boar and transported via the bloodstream to the salivary glands where it is excreted with the saliva. Sows sense the pheromone, not via the vomeronasal organ as previously considered, but via the olfactory mucosa.

Background: Nespresso is a part of the Nestlé group and was founded in 1986, in the liaison of the revolutionary new method of brewing coffee. The idea was that everyone should be able to brew themselves a cup of espresso that would taste as if a professional barista had done it. Nespresso has now turned in to a new coffee culture. From the beginning Nespresso only sold their products via their club, Nespresso Club, but in year 2000 they opened their first store in Paris. The first store in Sweden opened year 2006 in Stockholm, followed by one in Malmö year 2012.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.