Syfte: Hantering av valutarisker i ett exporterande företag kan vara avgörande för att nå framgång. Syftet är att undersöka hur valutariskexponering uppstår samt att se hur valutarisk hanteras i två exporterande företag. Uppsatsen behandlar ett stort multinationellt företag och ett mindre företag. Studien jämför olika förhållningssätt i de två företagen samt hur extern respektive intern hantering av riskerna kan skilja sig.Metod: I studien har en kvalitativ ansats tillämpats genom intervjuer med representativa befattningshavare i de båda företagen. Intervjuerna utgår från ett hermeneutiskt synsätt som sedan också till stor del är genomgående i uppsatsen.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

Transportation of oil and gas by the Sea characterizes challenges from a safety viewpoint. In this type of transportation, different sizes of special tankers carrying oil and gas. The marine transportation of these scarce natural riches is involved with risks and hazards, which may lead to many losses; for instance, wasting oil and gas, injuries of people, damaging ships and properties, and damaging environment. The main purpose of this thesis is to evaluate the risks, hazards, and accidents during transportation of oil and gas (mainly Crude Oil, liquefied petroleum gas, and Liquefied natural gas) by the Sea with concentrating on transport safety. Hence, a better understanding of these risks and hazards can contribute to decrease of addressed losses.This study is carried out on risks associated with maritime transportation of oil and gas starting with describing the general casual chain (dealing with causes, incidents, accidents and consequences/causalities), continuing with describing risk analysis techniques (including event tree analysis and fault tree analysis) and risk control measures/options, and finally implementing aforesaid investigations on real data from two areas; namely UK territorial waters and the Baltic Sea.In this study, the results of analyzing data from 1991 to 2010 in UK territorial waters revealed that collision and grounding were two most common accidents in terms of crude oil tankers, LPG and LNG carriers in which 44% of all accidents were equally divided between collision and grounding.

The Swedish agricultural sector is currently experiencing substantial structural changes, where the number of agricultural enterprises continuously decreases and the average farm size increases. In order to maintain competitiveness, it is important to be aware and adapt to changes concerning the surroundings of the company (Johnson et al., 2011). Agricultural commodity prices sharply fluctuate on the global market in recent years, affecting the profitability of farmers. High volatility market requires tools to reduce price variations and increases the need of decision-making (Bouder & Beth, 2003). Farm-based grain handling facilities increases the sale options regarding agricultural commodities; a flexible strategy to get additional compensation for the storing the grain produced on the farm (Edling, 2002; Edwards, 2013).

Optionsprogram har sedan 1990-talet blivit en allt mer tillämpad form av ekonomisk kompensation i företag. Orsaken till varför denna kompensationsform blivit allt mer populär är för att undvika intressekonflikter som kan uppstå mellan aktieägarna och VD eller övriga anställda.Informationsassymmetri är grundproblemet i denna intressekonflikt, som uppstår i situationer då VD eller andra anställda innehar information om företaget som aktieägarna inte har tillgång till. För att undvika intressekonflikter och för att skapa en intressesammanslagning används optionsprogram för att säkerställa att VD eller anställda arbetar i enlighet med aktieägarnas vilja. Inom vetenskaplig forskning har detta område studerats flitigt och där bland annat nyttan av optionsprogram har ifrågasatts. Forskning på området har också visat att marknaden reagerar positivt när ett optionsprogram introduceras.I denna studie har därför utgångspunkten varit att undersöka vilket utfall optionsprogram har haft och vilka skillnader som går att finna beroende på till vilka optionsprogrammen riktat sig till.

Intramuscular injections to cats can generate strong reactions in some individuals while reactions of the same extent, according to the author, not always are recognized when using the subcutaneous route. The reactions are probably caused by fear, stress and/or pain. When the injection can generate pain one has to take that into account, which can be a limitation in treatment. It is well known that injections generate pain, but knowledge about the cause and processes of the injection-associated pain is limited. This is mainly due to the difficulty in finding objects to study pain on, high cost of use of laboratory animals and difficulty to obtain objective measurements. Although there is evidence that there may be a local muscle injury by intramuscular injection, it is not always that the extent of damage is related to the pain experienced. Facts about the causes of injection-associated pain have been studied in a literature review.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.

This report provides a comparison between the products cellular concrete, foam concrete and LECA concrete. The questions to be answered during the work is how the cellular concrete stands up in cost terms to the existing competitors on the market, how the concrete products differ in design work, and in which situations the concrete varieties are preferred to use.Cellular concrete is a variant of ordinary concrete, with the difference that the ballast is exchanged from stone materials to expanded polystyrene beads (EPS). This substitution gives a product with higher insulation values but lower weight than ordinary concrete.The work was carried out by designing a survey which was sent to two hundred randomly chosen companies across Sweden, to see the building industry?s opinion of the product cellular concrete. The survey showed that cellular concrete was equals its competitors in terms of price, while the product was said to be more flexible, quicker and easier to cast.Then some of the companies, who participated in the survey, were interviewed to see more carefully, how the price, the workmanship and the time for casting and dehydration differed between the products.

SummaryIt is inspiring to see museum visitors evolve and develop through art exhibitions. Great potential lay in facilitating the learning experience by art exhibitions, and the possibility of designing exhibitions that make visitors attracted to learn. The purpose of the present work is to study the means of creating favorable conditions for lifelong and enjoyable learning in art exhibitions. The concept of learning has multiple definitions, and several have been used effectively in various ways in preceding works. The underlying principle of this work is that visitors learn by actively processing information in their own minds and through experiences. The term lifelong learning is often associated with employability and adaptability.

The extent by which pet owners follow health care instructions falls within the confines of ?compliance?. The success of any given treatment is in part due to the way in which the owner complies with the instructions received from the advising veterinary professional. Studies abroad have found that the preventative dental care sphere suffers from a low compliance rate. Together with the fact that veterinary staff commonly issue advice on preventative dental care, this provided the impetus for undertaking the current research.

AbstractTitle:HelpTube: A Study on the Motivation behind Crowdsourcing with STD & Motivation Functions for Volunteer Work as Explanatory Models. Level: Bachelor Thesis in Business Administration; C-level. Authors: Honey H. Shahraki & Linnea M. Pira Supervisor: Jonas Kågström Date: 2013- June Background: In recent years the trend and usage of social networking has increased significantly amongst individuals as well as businesses.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

A Swedish company, company F, will establish a new factory in China. Company F is adivision within Company F. The factory in China will manufacture wire products. Thepurpose of this final thesis is to analyse which legal and practical measures the company hasto undertake during the process of localization to get approval from the Chineseenvironmental legislation.An analysis of the influencing factors on the environment from the production in theconstruction in Sweden was carried through. A material-balance was analysed according tothe flowchart of the production.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.