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.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.

Influenza is a viral infection that affects global health and economy with its endemic and sometimes pandemic spread. Rapid detection of Influenza viruses enables antiviral use and can bring financial savings. It is also essential for the global surveillance of prevalent Influenza strains. RT-PCR is considered the most specific and sensitive method for detection of Influenza, but Influenza mutates at a high rate and it is therefore crucial that RT-PCR methods are updated regularly.In 2014, Cepheid released their Xpert Flu/RSV XC assay, which can detect Influenza A and B and RSV by multiplex RT-PCR in approximately one hour. The aim of this study was to evaluate this assay at Laboratoriemedicin Västernorrland by using the laboratory?s previous PCR assay for detection of Influenza viruses as reference method.Real-time RT-PCR was used to compare Xpert Flu/RSV XC to the reference method.

Good physical, psychological and social health is pursued both at work and at home. There is no current research into the health of ski instructors despite the physically demanding nature of skiing and high injury rate. The purpose of this study is to map out ski instructors physical and psychological health and see if there are common injuries amongst them. This study is a descriptive and correlating study including a survey of ten questions with self reported data from the instructors. Five ski schools from Sweden participated in the study and 86 surveys got sent out to the ski school directors.The result from this study shows that ski instructor´s physical, physiological, well being at work, stress level and self efficacy is good.

In Sweden the climate makes it impossible to feed fresh herbage to cattle during many months of the year. During periods when preserved forage must be supplied it is important that this forage is stored in such a way that high quality is retained, both nutritionally and hygienically. Furthermore, it is essential that losses occurring when handling and storing the forage are kept as low as possible. This study compares storage in tower silos, bunker silos, big bags and bales,estimating dry matter losses as well as losses in metabolizable energy and crude protein that occur during storage. The results show that tower silos, bunker silos and big bags, the systems with the largest amount of forage and a long feed out period involve larger losses than bales, which are fed out immediately after being opened. As the feed out rate influences the losses, tower silos and bunker silos should be used during the period of the year when the feed out rate is as high as possible, i.e.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

The purpose of this report was to investigate how the abiotic factors (temperature, pH, nutrients, oxygen levels and water content) would affect the decomposition of oil-contaminated soil and how a variance in structured soil would affect the decomposition-rate. A minor field-study was made and soil where structured in five different ways (one was a default pile and was used as a reference). The study took place over 137 days and three samples were taken (start, middle, end) and analyzed for aromatic and aliphatic compounds. The result of this study shows that there is a significant difference between all methods for the aliphatic compounds and no significant difference for the aromatic compounds. The abiotic factors that affect decomposition vary from organism to organism, depending on what type of environment it will function the best.

This work reveals the results of BAL performed on horses included in a larger study that assessed the relationship of amount and type of inhaled particles in equine stable air on indices of respiratory inflammation in horses and people. During this study an unanticipated and marked elevation in lung eosinophils was detected in a number of the horses. The possible significance and cause of this pulmonary eosinophilia was investigated further, and is the main focus of the work presented.

Background: Vaccination is an important part in cats? welfare. It both helps to prevent the individual cat from catching a disease or lessen the symptoms of it, and protects the entire cat population from an epidemic. It is the cat owner who makes the decision to vaccinate or not. Understanding the cat owners? perspective regarding vaccination may improve communication between the owner and the veterinary nurse, which may lead to a higher vaccination rate among cats.

Background Atelectasis is a commun respiratory complication related to general anesthesia and may contribute to pneumonia and acute respiratory failure. Atelectasis apear within 10 minutes after anesthetization and occur in 90% or more anesthezied patients regardless of age and gender. The aim of this study was to indentify if there are any evidence for which methods are ultimate or are most efficacious to reduce and prevent the formation of atelectasis.                                                                                                          Methods This study is a descriptive litterature study where 28 scientific studies have been indentified for review and analysis.                                                                                                               ResultsThe use of 100% oxygen during the induction of anesthesia favors the developement of atelectasis. This can be prevented by preoxygenation with oxygen content of 100% combined with a PEEP of 6-10 cmH2O. When free airway is secured, oxygenation with 100% was found to be unnecessary.

AbstractAim: The aim of this study was to describe cancer patients? experiences of quality of life and wellbeing in relation to yoga practice.Method: A descriptive qualitative study with semi structured interviews was carried out during the fall of 2009 at the University of Uppsala. Informants in the study were cancer patients who were participating in the yoga/psychotherapy group at the clinic of oncology at the Akademiska hospital in Uppsala.Result: Five out of six informants experienced that their quality of life and their wellbeing improved by practicing yoga. One informant had mixed feelings which were not due to the yoga practicing, but to the place where it was practiced. For her this place was associated with illness.

The aim of this study was to find possible relations between behaviour and physiology for puppies during different parts of a puppy test. This work deals mainly with the physiological part of the study. Thirtysix puppies, från five litters, were tested in a behaviour test where heart rate was measured and saliva samples were collected before and after each part in the test. Saliva and urine samples were analyzed for corisol concentration as an indicatior of stress. The tests were performed during two consecutive days in the breeders' home when the puppies were seven weeks old. In addition, heart rate and cortisol levels were also measured in the bitch since we were interested in finding out if there were any relations between physiological levels in bitches and puppies.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

Infectious Bronchitis (IB) is a highly contagious viral respiratory and productiondepressant disease distributed world wide. The disease is caused by the InfectiousBronchitis Virus (IBV), a positive RNA strand Avian Coronavirus within thegenus Gammacoronavirus. Due to a combination of high mutation rate and atendency of recombination a constant emergence of new genotypes and serotypesis seen. In Brazil, a country with an extensive poultry production and majorproblems with disease control, the diversity of circulating strains are wide andoutbreaks of clinical disease despite intensive use of vaccines are common. Theaim of this study was to investigate the presence of IBV and to identify genotypesof isolated IBVs in a limited number of layer flocks in Bastos, São Paulo, as partof the screening for circulating genotypes in the country.