Konvergerande ekonomier har gett upphov till nya behov såsom ett internationellt standardiserat redovisningssystem. I EU gäller sedan den första januari 2005 för noterade företag International Accounting Standards Boards (IASBs) system kallat IFRS. Detta regelsystem styr bland annat vilken information som företag ska lämna kring sina finansiella instrument. Just dessa regler är dock i en utvecklingsfas, vilket ledit till att företag för 2005 års årsredovisningar fått välja mellan att redovisa efter den äldre standarden IAS 32 eller den nyare vid namn IFRS 7. Svenska storbanker har genomgående valt att redovisa efter den nyare standarden.Trots att införandet av IFRS 7 till stor del är motiverat av en strävan efter att öka användares förståelse för hur finansiella instrument påverka företags exponering för finansiella risker så varnas det för att 2005 års årsredovisningar inte alltid blir jämförbara, då bland annat på grund av den valfrihet som företag har.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

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.

The aim of the study was to look at the differences in groups in Karlskrona Kommun in comparison to a larger population of work-groups in Sweden. The instrument used was the Team Diagnostic Survey developed by Ruth Wageman, J. Richard Hackman and Erin Lehman (2005) in order to diagnose the strengths and weaknesses in work-groups, as well as explore the group?s behaviours and effectiveness. The results show that there was a significant difference between the Karlskrona Kommun groups and the larger population of Swedish groups in the following areas: stable, clarity, challenge, diversity, whole task, resources and availability..

Denna uppsats undersöker om den psykiska avståndsstimulansen kan ha haft en inverkan på svenska direktinvesteringsflöden under åren 2002- 2004. Arbetet har genomförts med hjälp av Dow och Karunaratnas (2006) multidimensionella instrument som mäter faktorerna som påverkar beslutsfattarnas upplevda psykiska avstånd till investeringarnas tilltänkta mottagarland. Våra resultat visar att under denna tidsperiod har länder som har uppfattats vara psykiskt avlägsna mottagit mindre svenska direktinvesteringar än de som har upplevts som psykiskt närbelägna. Avslutningsvis argumenterar vi dock för att den psykiska avståndsstimulansens inverkan på investeringsbesluten bör kunna minskas med hjälp av kunskaps- och erfarenhetsrika nätverk.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

Den här uppsatsen handlar om en viktig aspekt i instrumentalundervisningen - övning. Syftet med uppsatsen är att undersöka om det finns någon viss ålder då man lär sig att öva,hur det går till, om man övar för någons skull och vad man måste ha lärt sig för att kunna öva.Undersökningen bygger på elva intervjuer med högskolestuderanden på musiklärarprogrammetsom har intervjuats om sin väg till den övning de har idag.Undersökningen visar att resultatet av processen att lära sig öva kommer ganska sent imusikutbildningen samt att de intervjuade studenterna har liknande orsaker till att de börjadeöva mer metodiskt. Orsakerna visade sig vara bland annat sökningar till nya utbildningar, elleren önskan att utvecklas mer på sitt instrument..

Hospital records of 32 non-racehorses referred to Skara Animal Hospital and Halland Animal Hospital, Sweden, between January 1995 and September 2001 for intraarticular fractures of the third phalanx, were reviewed, and follow-up information on final outcome was collected to determine whether any injury or treatment factors could be associated with the outcome. Mean age of the horses was 8.3 years (range, 1-20 years), and follow-up time ranged from 1 to 7 years after injury. In 11 (34%) of the horses, injury involved the front limbs. Twenty-two (69%) horses returned to their original level of use. There was no statistically significant correlation between outcome and elapsed time from injury to treatment, treatment variables, or bony union in the present study.

The objectives of this study was to (1) examine Swedish professional bowlers understanding of imagery (2) their experience in imagery (3) see if there was interest in improved use of imagery within bowling. Twelve professional bowling players (M = 30.42), all male, took part in the study. Six of the players were ranked among the best in the world. The instrument that was used was The Individual Profile of Imagery Experiences in Sport (IPIES, Weibull 2008). The result showed that eleven of twelve use imagery within bowling.

A considerable number young of students are suffering from sociopsychological complaints. The psychological complaints emerge from differnt sources. Important factors for psychological well being are experiences of a satisfactory social network, efficient coping strategies and a supportive school climate.The aim of this study was to examine how young girls in the age of 16-18 years old experience and cope with demands from school. To fulfill the aim of this study we have five questions: What do the girls apprehend as a satisfactory/unsatisfactory working environment? How do the girls define stress? How do the girls cope with stress? What importance has leisure time? What importance has the social network? The method we used for this study was qualitative and the material was collected through four focus groups.

The objective of this master thesis was to study the relation between public green open space and health among adolescents in Uppsala municipality, Sweden. The aim of the study was to investigate if there is an association between the access to green open space in the living environment and adolescent´s health, in terms of fysical activity, self- reported health and overweight. The public health questionnaire ?Liv och Hälsa Ung 2009? provided data together with a map over public green space, where the measure taken into account is the proportion of public green space in the living environment. The study includes 3423 adolescents, 12-19 years old.

Patientövervakningssystem (eng., Patient data management systems) måste hantera olika datakällor som patientmonitorer, ventilatorer och pumpar. Målet med detta arbete var att utveckla ett generellt och underhållsbart medicinskt protokoll samt ett databassystem för att hantera patientdata från olika medicintekniska instrument inom intensivvården.Ett prototypsystem med databas och experimentellt kommunikationsprotokoll skapades och utvärderades tekniskt mot övervakningsmonitorn Philips MP30. Systemet utvecklades i programmeringsspråket C# och använder sig av en MySQL-databas.Studien visar att det är möjligt att skapa ett protokoll som hanterar olika medicinska datakällor. Rapporten beskriver det framtagna protokollet, datastrukturer, arkitektur samt förekommande relaterade kommunikationsstandarder som används inom sjukvården..

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This paper explores a model for self-assessment of purchasing maturity in large companies. The author adapts contemporary purchasing theory and further enhances existing tools and procedures to create a survey based instrument for maturity measurementThe paper also explores potential methodological challenges associated with conducting a more extensive study of purchasing maturity via the proposed model. A preliminary study is made and the learnings discussed.The preliminary findings of the survey indicate that the purchasing maturity varies with industry. The purchasing function average score was found to be 3,4 out of 6 with samples spread across the whole spectra ? agreeing with previous theories stating that the purchasing maturity is highly varied between different industries..