This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The production of oilseed rape is an important issue in Sweden and those who never have grown oilseed rape (OSR) are now willing to try. It is always a risk to grow oilseed rape, specially winter OSR, because of outwintering. This risk increases as you go north and therefore establishment and autumn growth is very important. These are some of the reasons that I have chosen to write about the establishment of winter oilseed rape in Middle Sweden. There are many factors that influence the outcome of the establishment, e. g.

This degree project is a realization of a strategy for collaboration between an industrial designer and employed workmen of a producing company. The collaboration aims to engage everyone involved in the co-authorship of a products design and manufacturing history. The realization has taken place in an open dialogue where the designer no longer owns the design process by himself. The project has been carried out in cooperation with the company Iris Hantverk. The company is owned by the Swedish body for visually impaired and has their main production facility in Stockholm.

This is a bachelor thesis that studies and discuss the question: How can we develop our individual narrative technique with sound design in a Swedish drama production? We have done research and empirical studies. We have analyzed movies to get an idea how we use the sound design in Swedish drama productions today. We have produced a movie that gives sound the biggest part. Key words: Swedish drama production, narrative technique, sound design .

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

This project is a learning CD-ROM production aimed at first-time parents. It is using both sound and images, moving as well as non-moving. The purpose of the production is to be an interesting alternative to traditional books. We have been looking at similar productions like drivers license educational CD-ROMs and encyclopedias for inspiration and ideas on how to proceed. In order to give the content some dynamics, we've also added the element of 3D-animated sequences.

Att införa lean principer inom sjukvården är ett relativt nytt område. Landstinget i Gävleborg och Gävle sjukhus är intresserade av att korta ner sina vårdköer med hjälp av logistiska metoder och lean production principer. Detta på grund av att vårdköerna på bland annat urologmottagningen på Gävle sjukhus bara växer. Lean production är ett koncept som ursprungligen härstammar från bilindustrin i Japan och innebär att man strävar efter att göra mer med mindre. På svenska kan lean production översättas till resurssnål produktion och arbetet med lean innefattar principer som kunden i fokus, teamarbete och ständiga förbättringar.Syftet med examensarbetet är att ta fram en arbetsmodell för införande av lean principer inom sjukvården, då vårdköerna idag är långa och någon form av förändring är nödvändig.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

This thesis calculates and compares the values of improved environmental quality due to future possible investment alternatives in biogas production facilities at Käppalaförbundets Reningsverk (Käppala Sewage Treatment Works) in an attempt to determine which alternative yields the highest such value. Käppala faces three investment alternatives for the usage of biogas. The alternatives are production of vehicle fuel, district heating and thirdly, heat and power production. Estimates of the value of environmental change are calculated for each of the three investment alternatives, and these estimates are then compared. The environmental change in question is the change in discharge levels of carbon dioxide (CO2), nitrogen oxides (NOx), sulphur dioxide (SO2) and particle matter.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

When the storm Gudrun hit Sweden on the 8th and 9th of January, many recreational forests in southern Sweden blew down. For this reason there is a demand for new regeneration methods as to how these storm-felled areas should be regenerated and with what species. In this study the forest is divided into three areas: production, recreation/production and recreation. The first area is a forest with production as main goal and these kinds of forests are located a bit from the city. The second type ? recreation/production forest ? has two equal goals: production and recreation, and is located close to the city.

Käppala wastewater treatment plant situated on the island of Lidingö northeast of Stockholm is running a project during 2004 and 2005 with the purpose to map out the capacity of anaerobic digestion in the digesters that treat primary and excess sludge. The purpose of this thesis work, which is part of that project, was to characterize the present anaerobic digestion process and to investigate its capacity to treat other organic wastes such as restaurant waste and waste from water works. To decide the potential of both methane and biogas production from different substrates batch laboratory tests were carried out. To imitate the anaerobic digestion process at Käppala continuous tests with small scale reactors were carried out. These reactors were later fed with restaurant waste.The batch laboratory tests showed that primary sludge had a potential biogas and methane production of 0,62 and 0,35 Ndm3/g VS respectively after 40 days of digestion.

This master thesis is performed at Scania Axles and Gearboxes, a production plant located in Södertälje. Within the plant axles, gearboxes as well as central gears are assembled from components to finished products. All production is conducted on production lines, with a pre-determined rate, which is supplied with components by the material handling department. Since the production quantity and the mix of product variants produced on the production line is customer order-based, the number and type of components needed for production as well as appropriate staffing within the material handling department is difficult to predict. Scania is currently using a number of different resource planning tools for each material handling-department within Axles and Gearboxes to visualize the workload within the departments.

An old and well known problem in sawmilling is to determine which dimensions /products those are most profitable to produce. Existing optimization models maximize the value of the log. In other words, based upon the market prices of the dimensions the models calculate the best way to split the log. Yet there is a great uncertainty if the most well paid dimensions really are the most profitable to produce. The costs of the process from lumber to sawn products are hard to determine and are therefore often left out from the optimization process. In this study the economic contribution of different dimensions/products are analysed.