A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

This thesis which is about working with mathematics teaching has no effect/impact on performance and understanding of pupils. The study is intended to gain insight on working in mathematics education which has an impact on performance and understanding of students who are ethnically Swedish and foreign ethnic. In order to compare the ethnic Swedish and foreign students of ethnic understanding, I judged from their performance on the tests taken in year three. The qualitative approach permeated the work, both interviews and observations which were included in the survey. The qualitative study was chosen to get an understanding of how mathematics teaching is conducted in two different areas.

The Lugnetgymnasium in Falun has a graphic education that supplies a color printer, which is availablefor the students in their hall. The printer is a Ricoh AFC 6513 and it is a model that can handlevariable data. It was bought in the autumn of 2002. The teachers of the graphic education want to makeuse of the variable data function and procure a variable data software. The purpose of this project is toevaluate variable data software?s, so that the most suitable choice of software can be made for the graphiceducation.

In Sweden live badgers are used in tests in order to train and prepare earth dogs for hunting underneath ground. This has for several years causeddebate concerning the welfare of the badgers. It is questioned whether the purpose of the dog training, i.e. to reduce injuries in both dogs and prey, is worth the suffering that is reflected on the badgers. The aim of this investigation was to study 1) stress levels in badgers when used in earth dog training, 2) if the stress load differs when the badgers are exposed to dogs with varying aggression levels (low, moderate, high).

Research where personality in animals is studied is becoming more and more common. In this area there are different concepts like behavioural syndrome and animal personality and they usually talk about consistency in behaviour over time and situations. This consistent individual behaviour can be used as an indicator of how individuals can handle and adjust to new situations in the environment. Because of this, personality studies in animals are very important in animal welfare. In this study personality in dairy cattle in lose housing were studied.

Cyanobacteria belong to the oldest organisms of our planet. They use photosynthesis to produce ATP and gain biomass from carbon dioxide. The cyanobacteria Nostoc punctiforme is a filamentous bacterium that consists of two different types of cells, vegetative cells and heterocysts. The type of cell it differentiates into depends on the media they grow in. In an ammonium-rich medium, the N.punctiforme consists of vegetative cells that differentiate into heterocysts when in the medium is changed to a low-concentration ammonium medium.

The use of earth bricks in Scanian building traditionThe present work is concerned with the manufacturing and use of earth bricks inbuilt heritage in the south Swedish province of Scania. The first part of the studyprovides a thorough description of the traditional use and manufacturing of earthbricks based on relevant literature, archive material as well as interviews withinformants. This forms a basis for the second part of the study in which practicalexperiments on and tests with earth bricks where carried out. This involved themaking of traditional earth bricks of different composition. The new handmadebricks were compared with industrially produced bricks (extrusion bricks) and oldhandmade bricks.

Vole populations in northern Scandinavia vary in cycles with peaks every third or fourth year as described by the National Environmental Monitoring Programme of small mammals (NEMP). Some vole species have declined in population numbers since the NEMP started in 1971, especially the grey-sided vole (Myodes rufocanus) which is nearly extinct in the forested region. Since small mammals are an important food source for several avian and mammalian predators, the decline in vole numbers is expected to have consequences for the whole food chain, especially if other vole species start to decline in numbers. This study tried to test the hypothesis that presence and abundance of M. rufocanus (a specialist species) and Myodes glareolus (a generalist species) can be predicted by patch size and connectivity of forest patches >60 years old with a minimum of 15% pine >100years old.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

My aim is to find out about teachers? perceptions of methods concerning learning and assessment of oral proficiencies. My questions are: What perceptions are there among teachers concerning assessment of oral proficiencies? How do teachers describe their ways of promoting and assessing oral proficiency? In order to answer my questions and obtain data I have accomplished two focus groups interviews with seven language teachers. The result shows that teachers are concerned with several factors regarding assessment of oral proficiency.

The research done in the field of product completeness/incompleteness is limited. The lack of research causes a knowledge gap in the retailing industry, concerning the actual effects on consumer choice, as well as on the overall store evaluation. This report tests the current theories of the subject, and also further aim to explore the effects of completeness/incompleteness on consumer's product choice. The results display an inconsistent effect on consumer's product choice when the completeness/incompleteness in a grocery store is tested. Some products benefit by being incomplete, while others show no such effect.

Objective: The objective of this study is to examine the extent to which the London stock exchange and the US stock exchange Nasdaq respectively contributes to the price discovery of Swedish stocks listed on the Stockholm stock exchange, the London stock exchange and the US stock exchange Nasdaq.Method: The study is a replicate study of the studies by Grammig, Melvin and Schlag (2000) and Eun and Sabherwal (2003). The methodology is based on the methodology of the latter study. The data material consisting of quoted stock prices for three Swedish stocks on the three stock exchanges at five-minute intervals during a 49-day-period in 2003 has been run through different statistical tests in a five-step process.Conclusion: The evidence of this study shows that prices on SSE, LSE and NASD are cointegrated and mutually adjusting. The evidence suggests that in all three cases, price discovery takes place on the home stock exchange SSE. Moreover, LSE contributes more to price discovery than Nasdaq.

The thesis describes the following main question: Will the administrative labour during football tournaments be made easier with the help from a mobile web service or will it convey to unnecessary extra work? To be able to give a good and qualified answer to this question, the thesis will in the beginning describe how the technique for such a system might look like and also describe the existing administrative moments during a football tournament, this is too give the reader a deeper understanding for further reading. The thesis then goes on to describe a concrete system which is tested on three football tournaments. On the basis of the tests, interviews and through analysis of these the thesis will be able to answer our questions. The result which we present in the thesis have unfolded through testing of the system on three chosen football tournaments. The differences in way of labour pre and post the system have been analyzed and through interviews the value of these changes have been assessed. The results achieved in the thesis are as follows, the presented mobile web service does not only decrease the total work effort made by the tournament officials it also speeds up their work.

The purpose of this study is to present a comparative analysis of seven literature anthologies for the Upper Secondary School, from 1968-2004, to investigate how much space Esaias Tegnér is getting and how many and which of his works that is presented in these anthologies.The study is set against the hypothesis that Tegnér is getting a reduced space in the anthologies because of his connection to Romantic nationalism, which after World War II has been associated to the themes and ideology of the National Socialism. In view of this I have asked myself if Tegnér is getting a reduced space in the literature anthologies for the Upper Secondary School. My study shows that this is the case.One can also see clear trends in a subjective approach towards the author. In the anthologies where Tegnér have had a strong prominent role, he is retaining his position even in later editions. Over the entire period of 1968-2004 he is getting a less prominent role, although he is generally presented as the greatest poet of his time.I have also examined the discussion of Tegnér during that period to see if you can find any connection between the discussion about Tegnér and the change his work gets in the literature anthologies.