A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

The construction industry is currently receiving much criticism for inefficiency and slow development while demands for reduced built in moisture and efficiency increases. This report examines whether the use of field factories can meet these requirements and what factors that will be critical for future use of field factories. Industrialized construction with field factory is compared with traditional loose timber construction and industrial construction in the fields of execution, logistics and working environment. The aim of this report is to provide a basis for field factories current and future use and development. To achieve the aim of the report, people with experience in the use of the various methods was interviewed and literature studies in the various fields done.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

A system to regulate both quality and sustainability regarding Swedish tourism industry is under way. In order for the system to be successfull it needs to be accompanied by an education, in this case a net based education is studied.High requirements are demanded for a successful net based education for a sustainable tourism industry. This is valid both for the didactic area,  which is how an education is structured and planned and in the organisational area, which is how and education best is implemented in a company. The aim with this study is to increase the understandings of which aspects that are important for  developers  if this net based education. The study was conducted at three hostels in Stockholm with surrondings. Both managers and  employees participated in the study.  The managers where interviewed and got to answer a questionniare.

Den nuvarande bostadshyresmarknaden i Stockholm är allt annat än välfungerande. Det låga utbudet av hyresrätter har bland annat resulterat i långa bostadsköer, en omfattande svart hyresmarknad och inlåsningseffekter. I skenet av denna illa fungerande hyresmarknad reser sig frågan om det inte är på tiden att reformera alternativt frångå det nuvarande bruksvärdesystemet, till förmån för en ny alternativ hyressättningsmodell. En modell som förhoppningsvis reducerar de negativa effekterna vi idag ser på hyresmarknaden.Rapporten har som utgångspunkt att beskriva dagens hyressystem samt redogöra för potentiella hyresmodeller. Nuvarande hyressystem och de potentiella modellerna är alla relativt väl utredda ur ett hyresmässigt perspektiv.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

The use of subscription services directed towards customers has become a common phenomenon in a vast number of different industries. We have noticed a clear trend of new businesses emerging solely offering subscriptions, and existing companies altering sales of their products to become parts of subscriptions. But research has not caught up with this trend yet, especially regarding why it occurs and how it affects existing businesses internally. The purpose of this study is to examine the driving forces for change and examine how existing businesses have to change parts of their business models to offer subscription services. The premise of this study has been Vargo & Luschs (2004) Service Dominant Logic with their foundational premises and Business Model Canvas by Osterwalder et.

Because society?s demand for quality, efficiency at low cost is constantly increasing, companies are increasingly choosing to invest new methods to achieve these points. Those who manage to find ways to improve their processes are often the companies that have the greatest chance of becoming a winning player in the market. BIM is a new method that can reduce the internal costs while increasing communications between different parties. However there is disagreement about what BIM is and its purpose.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.