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.

The construction market has, as a result of the crisis in Europe been uncertain in recent years. During the year 2013, the construction will be stabilized, in particular Finland. The geographical proximity between Sweden and Finland and similarities in cultures and climates makes Finland a coveted market for many Swedish companies.Differences in national regulations and guidelines, which are produced by the authorities in different countries, are examples of barriers that may hamper the process, including for Swedish villa suppliers, to establish themselves on the Finnish market. It may be useful when facing a new export drive, to look up what similarities and differences there are between the countries building codes, to prevent mistakes and unnecessary costs to the project work..

MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.

This paper aims to analyze how child restraint systems (CRS) in cars should be positioned to protect children at the ages 1 to 5. The study is preformed in co-operation with the Swedish insurance company Folksam. Data from Folksam´s database on car crashes in the years 1999-2004 is being used in this study. Every child in the ages 1 to 5 was searched for in the database, which resulted in 184 observations. To perform the analysis, categorical data analysis is suitable.

This report is based upon an experimental study of exit sign luminescence in different environments. The purpose is to evaluate the lowest luminescence of an exit sign, based upon Swedish regulations. Scientific experiments have been conducted in a controlled environment, where exit sign luminescence was graded by an evaluation group. The results of these have been verified by similar experiments that took place in two department stores. The final result of the study is guidelines for appropriate exit sign luminescence in different environments..

There has been an increasing interest for ranking of Swedish health care and a lot of emphasis has been placed on the creation of indicators in order to rank hospital units. However, essays on to what extent the choice of statistical method affects the final result of the ranking of health care units have not been given the same attention. For this particular reason, the main objective of this essay has been to investigate whether the choice of statistical model has a significant impact or not on the final result, by using five different, more or less common, statistical approaches: bar charts (with and without confidence intervals), control charts, logistic regression, multi-level analysis using shrunken residuals. The analyzed material in the essay comprises 24119 patients that all have been prescribed some form of the lipid-reducing medicine statin. According to directives given by Region Skåne, doctors are encouraged to prescribe a particular type of statin medicine, namely Simvastatin, which has been proved to be equally effective, but significantly cheaper than other statin medicines.

Målet med den här studien är att undersöka hur barn under 15 år påverkades av Cryptosporidiumutbrottet i slutet av år 2010 i Östersunds kommun. Datamaterialet utgörs av svar på en enkätundersökning från 514 barn rörande deras hälsa relaterad till utbrottet. Dessa enkäter togs fram av svenska Smittskyddsinstitutet kort efter utbrottet och det är i uppdrag av denna myndighet som studien utförs. Analys av riskfaktorer och följdsymptom utförs med logistiska regressionsmodeller utifrån både ett Bayesianskt och ett frekventistiskt tillvägagångssätt för att på så sätt betrakta datamaterialet från fler synvinklar och samtidigt identifiera skillnader mellan dessa två tillvägagångssätten. En annan del av arbetet presenterar bortfallskalibrerade skattningar av antalet Cryptosporidiumfall både totalt och månadsvis men också skattningar av fallprevalensen i olika redovisningsgrupper.

The purpose with this essay is to illustrate what divides and unites three educationalists approach on ?children in need of special support? within the first years of school. Three educationalists with significant positions within the school system have been chosen for interviews. On basis of the results of the interviews three themes has been selected and divided into the conceptions; ?children in need of special support?, ?resource? and ?a school for everyone?.

Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.

Since none of W.A Mozart's own cadenzas for his Violin Concerto no. 4 in D major have been preserved, and there is only one existing standard cadenza by Joseph Joachim, I have chosen to write my own cadenza, but in the end I decided to write three cadenzas. As a background to my thesis I analyzed and studied the different motives in the first movement, as well as four cadenzas from different eras. I made a comparison of these four cadenzas, looking at how the composers have used the different themes and motives from the concerto. I have also explained the meaning and purpose of the term cadenza.

 The purpose of this study was to study social work models to explain addiction in the assessment of response to people with addictions. This study investigated how social workers' explanations are shaped by their experiences, theoretical points influenced by research in a discretion is affected by organizational conditions, manuals, evidence-based practice and national guidelines in an investigative process. The material in this study has emerged through interviews with four social workers in the social services department for addiction and dependence. The essay is a qualitative study with personal interviews as the basis for the result. The study begins with a description of addiction and dependence, current laws on the matter, and officer's work.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionABSTRACTTitle: The connection between IBS and FODMAPsAuthor: Helena Hautamäki and Rebecka BertilssonSupervisor: Sofia KlingbergExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2013-04-10Background: IBS (Irritable Bowel Syndrome) is a functional gastrointestinal disorder, and is acommon disorder in the western population. The predominant symptoms are diarrhoea,abdominal pain, bloating, constipation, and excessive flatus. Today there are no evidence basedrecommendations concerning dietary factors for patients diagnosed with IBS, but recently certainfactors in the diet that seems to trigger the symptoms have been identified. These factors areshort-chain carbohydrates, Fermentable Oligosaccharides, Disaccharides, Monosaccharides, andPolyols (FODMAPS), which are not completely absorbed in the lumen.Objective: The purpose of this systematic review article is to examine whether there are anyevidence that a diet low in FODMAPs may induce improvement of symptoms in patientsdiagnosed with IBS.Search strategy: The literature search was performed in the databases PubMed, Scopus,Summon and Google Scholar. The keywords were ?Irritable bowel syndrome + FODMAPs?,?Irritable bowel syndrome + diet? and ?FODMAP and diet?.Selection criteria: The inclusion criteria were patients diagnosed with IBS between the ages 18and 69.

The discussion regarding international aid tends to be highly debated for long periods of time. Some individuals are very positive towards aid and some individuals are less positive towards aid. This study aims to broaden the understanding of the aspects behind that. The previous research tends to focus on aid allocation within the EU, or which macro factors could influence which donor countries give to which recipient countries. This study aims to add to the research with which aspects at the individual level can influence the individual's attitude towards international aid from the EU.

Transporter som utnyttjar en kombination av olika transportslag, så kallade intermodala transporter, spås bli allt viktigare i framtiden och motiveras med både miljömässiga som ekonomiska incitament. Kombiterminaler spelar en central roll för denna utveckling och tillväxten av antalet kombiterminaler i Sverige har de senaste åren varit stark. Syftet med den här rapporten är att kartlägga betydande aspekter vid utvecklingen och etableringen av ett samarbetsprojekt inom logistik på regional nivå samt ta reda på hur ett sådant projekt påverkas av tidigare försök och erfarenheter. För att besvara forskningsfrågorna har vi valt att studera Skaraborg Logistic Center (SLC) i Falköping. Genom flertalet intervjuer med personer, som på endera sättet varit involverad i utvecklingsarbetet av SLC, har vi redogjort för hur utvecklings- och implementeringsprocessen sett ut.

Bergvik Skog is one of the leading forest companies in Sweden who use airborne laser scanning for forestry information. They utilize laser data retrieved by the Swedish National Land Survey to describe the forest holdings and facilitate planning for thinning and final felling operations. However, the possibility to identify stands with clearing needs by using laser scanning data has not been tested in a large scale. The data used in the current study are field data from The Swedish National Forest Inventory in combination with laser data from the Swedish National Land Survey acquired in 2009. The collected data is used to find one or several laser variables that best describe the relationship of the field measured samples with clearing needs.