The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

Purpose: The purpose of this study is to examine how venture capitalists implement ESG issues internally, as well as before the investment decision and during the investment period.Theoretical framework: The theoretical framework consists of previous studies that identify different driving forces behind the work of the ESG and present a number of different strategies for implementing ESG issues in the investment process.Method: This study aims at providing an understanding of a phenomenon which implies an inductive approach. This thesis applies a qualitative method of data collection in the form of semi-structured interviews. The sample in this study consists of venture capital companies that were members of the SVCA (Swedish Venture Capital Association) during the time of the survey, 2015.Result: The empirical findings in this thesis consist of a presentation of the data that was generated from eleven interviews conducted with eleven different investors in the venture capital sector.Conclusion: This study indicates a lack of written policies regarding internal work with ESG-issues which were offset by the application of the "unwritten" policies. Implementation of ESG-issues during the pre-investment phase was dominated by an avoidance of investments in sectors which lead to a negative impact on society. During the post-investment phase ESG-issues was integrated by monitoring the portfolio companies' operations.

This Independent work is about testing a method to create meaningful learning and a deeper comprehension in matter of basic hairdressing techniques. I got the idea for this method by reading literature related to my education to become a teacher for hairdressers, the new schoolreform and from my own experience of a teaching method that I saw an opportunity to develope. My teaching method was based on first teaching the pupils the basic techniques, and then give them an assignment were they were to find out their own final result by using a picture for inspiration. They were given an assignment description with certain frames but with freedom of choice how to get to their own final result. By making a job description and a headdrawing to show how the work should be done, and during the process try different ways to achieve the best result, my idea was that a deeper understanding and a feeling of meaningfulness would appear.The result shows that the pupils by freedom within frames experienced meaningful learning and thereby deeper understanding when it comes to basic hairdressing techniques.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

The aim of this thesis is to create an understanding of the incentives for forest companies to invest in reducing carbon dioxide emissions from deforestation and forest degradation, which is termed REDD. The Brazilian Amazonas was chosen as the base for the investment case. Brazil has the largest area of rainforest in the world, and also the biggest problem with deforestation. The Amazon region of Brazil comprises rainforest which is largely intact and unexploited. Accordingly, there is significant potential scope for prospective investments in a REDD-project, and so have a noteworthy impact in preventing deforestation.The research approach used the United Nation?s Clean Development Mechanism concept was used as a framework for ascertaining the investment costs in potential REDD-projects.

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.

In most software engineering project, users are only involved in the beginning of the project as a help to design the requirements specification but users can be involved after this phase too, but is it effective to do so? With this report we would like to investigate how effective it is to involve users after the requirements specification has been written and approved. To find out how effective it is to involve the users we try some fast and simple involvement techniques on a quite far gone project. These techniques include ethnographic studies, prototypes and surveys. We also interviewed a couple of people who work with usability and finally delivered a report with our results to them to find out if they found our result relevant. By also documenting how much time we spent involving users we will show to which degree user involvement is effective. We found out that a couple of fast techniques could get very much result in the form of usability enhancing suggestions to the developers.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.

Rooted in Industrial Ecology (IE) theory, this report evaluates how urban agricultural concepts and techniques, can contribute to improved ecological sustainability within the inner city boundaries of Stockholm. An overarching literary study as well as an interview was carried out, resulting in a qualitative analysis followed by suggestions for practical implementations. A substantial convergence was found between the eco-restructuring objectives of IE and the principal motives for urban agriculture. Consequently, eco-restructuring objectives are found in varying degrees in the presented urban agricultural techniques. Industrial symbioses, permaculture and combinations of urban agricultural techniques are tools which are capable of corresponding adequately to the diversity of urban settings.

ABSTRACTIntroduction: Preoperative hand disinfection aims to prevent surgical site infections. After the preparing hand wash, drying is performed using an aseptic technique. It?s important to dry hands thoroughly in order to achieve the full effect of the alcohol based hand disinfection. Due to the lack of a evidence-based guideline on this procedure, the hand drying techniques differ among operating theatre nurses, depending on which technique seen as the most appropriate.

In today?s society climate change has grown to one of the largest global issues. To reduce emissions of greenhouse gases, large changes of the energy system are required. An increasingly popular solution is investments in local production of renewable energy resources like wind, solar or geothermal power. The following report examines the possibility for implementing a solar power plant on the new hospital Nya Karolinska Solna. Two different technologies for extraction of solar energy has been studied, solar thermal collectors  to meet the need of heating and solar cells to satisfy the need for electricity linked to operating the hospital building.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

This thesis investigates techniques for stealth hydroacoustic communication using spread spectrum. The Swedish naval defense organisations have a vision that all their units should be able to communicate with each other, even between underwater vehicles. But the properties of water makes it a complex channel to use for wireless communications. Radiomagnetic waves have very limited range in water, therefore acoustic waves are used. In this report the basics of wireless communication systems are described including source coding, channel coding, modulation techniques as well as different techniques for spread spectrum.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.

This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.