Allteftersom svenska företag utökar sina verksamheter på den globala marknaden uppstår nya möjligheter men även nya risker. De flesta länder har nu ett rörligt växelkurssystem vilket lett till att företagens valutarisker ökat. Volatiliteten på valutamarknaden har under de senaste åren ökat i omfattning vilket ökar betydelsen av fungerande valutariskhantering.Syftet med denna uppsats är att undersöka hur vissa svenska multinationella företag hanterar sina valutarisker och om det har förändrats i tider av hög volatilitet på valutamarknaden och förändrat konjunktursläge.Hur identifierar och hanterar företag sina valutaexponeringar?Vilka faktorer inverkar på ett företags valutariskhantering?Förändras valutariskhanteringen vid ökad volatilitet på valutamarknaden och förändrat konjunkturläge?I uppsatsen har vi använt oss utav en kvalitativ metod med ett hermeneutiskt synsätt för att uppnå en djupare förståelse av ämnet och på grund utav att uppsatsens syfte kräver en metod som möjliggör för oss författare att förstå tankesättet bakom handlingarna. Vi startade med att samla in sekundärdata för att skapa en teoretisk referensram att använda som bas att utgå våra intervjuer ifrån och analysera datan.Slutsatserna vi som uppsatsskrivare kommit fram till av studien är att den ökade volatiliteten påverkat valutariskhanteringen och intresset av valutariskhantering ute på operativ nivå i företagen ökat.

Being able to take a decision on an area you've never seen is a difficult task. It is also complicated to introduce an environment in the best way to benefit its purpose. This study focuses on the differences people notice between 2D and 3D models. To make it more concrete, the study has been linked to a case study called Ha?lsans va?g 255.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

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.

AimThe purpose of this study is to examine which tools teachers, teaching physical education, are using for assessment and grading in primary schools.IssuesHow it is perceived by teachers to assess and grade the students? How have the assessment and grading tools been developed?How do the teachers document what they assess and grade?How do the teachers communicate to the students what they assess and grade?MethodThe study has a qualitative approach in which the study design is represented by several semi-structured qualitative interviews. The semi-structured interview guide was authored using the foundations of ramfaktorteorin and an overall hermeneutisk approach. The interviews were then carried out with six physical education and health teachers from the Stockholm area. The interviews were recorded with a voice recorder and transcribed.

This quantitative survey aims to highlight the impact of the meeting with the grief for customer advisers and representatives of funeral homes connected to the SBF (Sveriges Begravningsbyråers förbund). It also aims to demonstrate any differences between the sexes on this subject. Issues include: How does the person experience expectations and requirements in relation to their professional role? Does the person experience a personal impact due to the encounter with grief and death in their profession, in what way and to what extent? What consequences does the expectations, reactions and the possible impact result in for that person? What conditions does the person have to help cope with the professional role? Is there a gender difference in this experience? The theory base, which consists of theories taken from The Managed Heart: The commercialization of Human Feeling by Arlie Hochschild (2003) and descriptions taken from Yrke: begravningsentreprenör. Om utanförskap, döda kroppar, riter och professionalisering by Anna Davidsson Bremborg (2002), has been fundamental in both the preparatory work and the analysis.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Background: Since1994, the EU NickelDirective is limiting the release of nickel from objects that are in prolongedcontact with skin. Despite this, nickel is still the most common cause of contactallergy in industrialized countries. This could implicate that other productswith short contact to the skin, which are not restricted by EU´s legislation inREACH (Registration, Evaluation, Authorisation and Restriction of Chemicalsubstances), could be a source of nickel or cobalt exposure. There is no limitfor cobalt release within REACH. To determine if there is cobalt or nickelpresent on the surface of a material and if metal can be released in contactwith the skin, there are quantitative and qualitative methods, such as the DMG(dimethylglyoxime)-test, the cobalt spot-test and a method for releasedetermination according to EN1811.Objectives: Laptops are not included in the REACH legislation.

This thesis examines how to improve the exhibition of products within retail for clothes and gift articles. The purpose is to investigate and test how light sources and different directions of light affect how the products are perceived regarding their exhibition. Our question formulations are:To what degree does the level of light in combination with the background of the interior design of a shop affect whether a product is perceived more or less attractive?What can we recommend to make the exhibition of products more attractive? From our observations shops nowadays have relatively high levels of light when they expose products on vertical areas. We have looked on the recommendation from ?Energimyndigheten? in order to see what they think is important when designing retail lightening.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

Water is the most essential resource for life. In cases where drinking water is processed from surface water it is important to ensure the raw water is of good quality, and is suitable for processing through the water treatment plant.The drinking water for Västerås is sourced from Västeråsfjärden, in the western side of Lake Mälaren. The city itself is home to marinas, ports, a wastewater treatment plant, the Svartån outlet, sewage pumping stations and stormwater outlets. Because of the negative effects these activities have on surface water quality, Mälarenergi AB is interested in relocating the raw water intake point to Granfjärden, 10 km east of Västeråsfjärden. At Granfjärden the intake point would be less exposed to the activities in Västerås, and could be placed at a greater depth, resulting in better water quality.In this Master?s thesis the water quality and the pollution risks at Västeråsfjärden and Granfjärden sites are compared.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.

The concept of planetary boundaries was introduced in the year 2009 by a group ofresearchers led by Johan Rockström and Will Steffen. The group presented a draft of thelimits of the planet regarding nine Earth System processes concerning climate change, oceanacidification, stratospheric ozone depletion, atmospheric aerosol loading, interference with Pand N cycles, global freshwater use, land-system change, rate of biodiversity loss andchemical pollution. The starting point for the study presented in this report was that asustainable development only can be achieved if humankind stays within the boundaries. It istherefore, based on the ongoing urbanization, relevant to evaluate how cities affect the EarthSystem processes. The aim of the study was to investigate if Stockholm Royal Seaport (NorraDjurgårdsstaden), a district in the northeast of Stockholm with a clear environmental profile,affects the Earth System processes less than Stockholm in general does.