De senaste årens skandaler gällande enorma bonusar och fallskärmar till företagsledningar har orsakat ramaskri bland allmänheten. Detta har lett till mer forskning kring företagsstyrning och kompensationsstrukturer,där forskare ställer sig frågorna; Vad är det bästa incitamentsystemet? Hur motiverar man en verkställande direktör att arbeta i aktieägarnas intresse, samt hur påverkar olika incitament företagens risktagande? Detta är alltsåett mycket omdiskuterat ämnemed många olika åsikter, och där det inte finns ett allmänt vedertaget svar på dessa frågor. De vanligaste påståendena är att aktier som incitament får ledningen att minska sin riskexponering och därmed öka de utförda hedgingaktiviteterna, medan ett optionsinnehav får dessaatt vilja öka risken företagetutsätts för.Det finns också forskare som påstår att finansiella incitament inte har någon inverkan på ledningens val av hedgingintensitet, och att detta styrs av andra faktorer inom ett företags struktur. Av dessa skiljaktigheter fann vi ett intresse att studera hur dessa variabler ser ut inom en branch som är väldigt utsatt för risker, och där hedging anses vara av extra stor vikt, nämligen oljebranchen.I denna studie har vi därför valt att undersöka 51 företag verksamma inom oljeindustrin och som alla är registrerade på den amerikanska börsen.

Servera R&S AB is Sweden?s largest wholesale company within the restaurant and food service industry. Servera R&S AB is the daughter company to Axel Johnson AB, which in turn is a part of the Axel Johnson Group with Antonia Ax:son Johnson as the owner. Servera is a nation wide company with a business concept of offering a complete selection of merchandise and services to the professional food service market. The company is split into for different regions: the north region, the middle region, the southwest region, and the southeast region and has its headquarter in Stockholm.

This degree project is based on my personal relation and engagement to the small-scaled cultural landscape. My viewpoint is the village Torpa in Östergötland. My observations of the changes and development together with the stories of the village people has lead me to the questioning about the future prospects of the small-scaled cultural landscape. The rationalization of the society and our urban culture has lead to big changes in the cultural landscape and the people have reduced to a small crowd. Fewer and fewer hands are managing the small-scaled cultural landscape and fewer and fewer young people have connection to this kind of landscape and its management.

The first two weeks in a pup's life is called the neonatal period. This period is dominated by growth and development of organs and senses. The puppy is born blind and deaf and the physiological disability makes it unable to move properly. The neonatal period is characterized by a lot of sleeping. The pup receives the important milk and warmth from the bitch.

The global biodiversity loss is mainly due to human activities such as an intensification of forestry. Boreal forest ecosystems in Fennoscandia are characterized by disturbances such as forest fires, storms and floods. However, industrial forestry practices suppress forest fires and change the landscape, leading to a loss of habitats and associated species. Particularly lichen species with slow adaptation abilities and a strong substrate specificity face an extinction debt in boreal forests since their substrates are long-lived but no longer created. In this study the species-substrate relationship of two red-listed forest-fire dependent lichen species Carbon-icola anthracophila and C.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Cumulative effects are seldom treated in Swedish Environmental Impact Assessments (EIA). This report treats these questions and which procedures and methods that can be used when assessing cumulative effects in EIA. This report is a literature study where also a case study is a part. The case study shows how existing methods for cumulative effects can be used in practice. The report is concentrated on biology and treats cumulative effects on premises of biodiversity and roads. Cumulative effects include both direct and indirect effects.

Biodiversity is essential for human well-being and it is defined as the genetic variation within species and the variety of species and ecosystems. Biodiversity provides several ecosystem services which are necessary for human beings but there are different threats towards the biodiversity. The biodiversity linked to the forest in Sweden are threatened, about 50 % of the red-listed species in Sweden are associated with forests. This is linked to the commercial exploitation of the boreal forest in Sweden which started 200 years ago. The forestry the last 50 years, with clear-cuts, have contributed to a fragmented forest landscape.

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the organic matter that has been suppressed by the lack ofoxygene below water level continues.

The aim of this thesis is to expand the understanding of 16th century Flemish art by approaching paintings by artists Pieter Aertsen (1508-1575), Joachim Beuckelaer (1533-1574) and Pieter Bruegel (c. 1525-1569) from a different perspective. This is done by extending the discourse of art history, into a discourse of literary history and primarily 16th century novels by authors such as François Rabelais and Miguel de Cervantes. The paintings are studied in relation to these 16th century novels, by comparison and as a testament of this specific time period. A widening contextualization is also constructed in which a connection to the expression of the carnivals ambivalent form, as well as the notion of lower classes is explored.

The purpose of this essay is to investigate how well vision and strategies communicates from division level to underlying business unit levels with focus on the Balanced Scorecard Concept. The investigation was carried out within the ANS division and two of its underlying business units at the LFV Group (Swedish Airports and Air Navigation Services). ANS is responsible for the air navigation services in Sweden and the production of the services is carried out of the business units AER (En Route) and ATA (Tower and Approach). With Air Navigation Services means supervision and conducting air traffic mainly within national air space. The purpose of the services is to insure that air traffic could be carried out in a safe way.The Balanced Scorecard was introduced for the first time in the beginning of the 1990´s.

Urban trees have very little in common with trees on natural sites, such as forests or pastures. Trees in urban environments are often planted in packed soil and in small volumes. This can lead to decreased availability of water and oxygen, as well as deteriorated ability for the soil to store nutritional elements. Also above ground the tree usually have limited space in cities. Regulations on free height over roads and cycle tracks demands high stems at an early stage of their development.

History has always been a doctrine with several qualities. Control over historical documentation has long served as a power tool for great men, where the victor wrote history as he or she wanted to. But history has never been exclusive to those who hold power - on the contrary, history is a central part of each individual's life, whether it is true or false. It gives an understanding of why the world looks as it does, gives the identity, related and confirms the origin as well as inspire the epic hero tales that are not always completely true. Within school, the Swedish National Agency for Education instructs that:The subject aims to stimulate students' curiosity and desire to broaden their world in a time dimension.

To perform a historical record of Beijers Park's development to date is about securing the tracks back in time. The historical record about the park tells not only the history of the park but the city, district, local residents and art of gardening. As the historical story is documented the necessary base for establishment of any care plans in the future and the base for cultural and historical value the park is made. Beijers park can in such work be treated alone or as part of the context of parks that were built during the same era in Malmö's history.Beijers park origin from the era of the late 1800s, when the entire green structure in Malmö changed. The park area today covers 12 hectares and is located in the district Kirseberg.

Within the field of cinema studies, the question of visual representation is a fundamental pillar. An immense volume of theoretical work has been written on the subject, with various academic approaches such as feministic, postcolonial and gay/lesbian. Yet there is a large social group that seems to have been overlooked within the representational discourse: the elderly. This group of people appears to be a blind spot on the multicultural retina, too often neglected within the area of cultural studies. But as the baby boomer generation, who has always redefined the different stages of life (youth, adulthood, middle age), is entering old age, things are slowly changing.