The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

Purpose:Only 60 percent of the newly started companies survive their three first years. The purpose of this report is to obtain a deeper understanding regarding how newly started companies work with their positioning and if there are some kind of a relationship between positioning and the survival rate of newly started companies.Research questions:Do newly started companies know what position is? Do they incorporate positioning in their day to day marketing?Approach:We have used a hypothetical-deductive way of reasoning and a qualitative study to gather the information needed. We have through interviews asked our questions to six newly started companies in three different cities.Findings:In our essay, we reached the conclusion that newly started companies do not spend sufficient time or energy on positioning their products. The companies interviewed only market their product as a good product.

Acrylamide (AM) is a commonly used monomer in the manufacture of polyacrylamide. In addition, AM has been found in heated foods that are rich in starch. The main dietary sources in Sweden tend to be crisps, French fries, fried potatoes, crisp bread, cookies and coffee. Un-fortunately, dietary intake of AM has in several studies been shown to cause cancer in ro-dents. Consequently, the compound is currently regarded as a potential carcinogen in hu-mans.

SammanfattningSyfte och frågeställningar Syftet med denna uppsats var att undersöka hurvida en LCHF (Low Carb High Fat) kost skulle kunna vara en hälsosam livsstil utifrån hur den påverkar olika hälsomarkörer hos normalviktiga personer där en viktminskning ej har eftersträvats. Frågeställningen var följande: Hur påverkar en LCHF-kost med maximalt 30 gram kolhydrater per dag under 3 veckor normalviktiga kvinnors BMR (Basal Metabolic Rate), blodlipider, blodglukos, blodtryck, kroppssammansättning, midje- och höftmått samt deras kroppsvikt?Metod En experimentell studie har genomförts på 8 normalviktiga kvinnor mellan 20 och 35 år. Samtliga försökspersoners BMR, blodlipider, blodglukos, blodtryck, kroppssammansättning, midje- och höftmått samt kroppsvikt mättes vid normala levnadsförhållanden innan studiens start samt efter 3 veckor av en strikt LCHF-kost med endast 30 gram kolhydrater per dag.Resultat BMR sänktes i genomsnitt med 4,4% vilket var signifikant (P<0,05). HDL (High-density lipoproteins), LDL (Low-density lipoproteins) samt totalkolesterol höjdes signifikant (P<0,01) med 21%, 25% respektive 22%.

Milkability or ease of milking, has higher importance today for Swedish dairy cattle producers after the introduction of milking parlours and automatic milking systems. Milkability is the cow?s ability to quickly milk out and be completely milked. There are several measures of milkability available. Today the farmer measures the traits subjectively in relation to the conformation scoring of the cow 30-270 days after her first calving.

SUMMARY This pilot study tried to answer the question however the present animal welfare regulations for horses regarding lying hall area requirements are adequate for horses older than 24 months. The study was carried out at one of the largest stud farms for standard bred horses in Sweden. Mares in late pregnancy with an initial mean age of 10 years was used in a behaviour study. The influence of varying space per animal in a loose-housing system on behaviours like the horses' lying hall use, standing, resting, moving behaviour and threats was studied. The behaviour at three different horse densities ? 18 mares, 13 mares and 8 mares (7.4 m2, 10.3 m2 and 16.7 m2 per mare, respectively) ? was recorded by use of video.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

This study examines what effect swimming has on the rehabilitation, compared with only resting after a cranial cruciate ligament surgery. It consists of a literature study, an inquiry study and a visit to a rehabilitation centre. The inquiry study shows that ten weeks after a cranial cruciate ligament repair, the lameness has disappeared in a greater number of dogs among those that undergo swimming as physiotherapy compared with those that do not swim. Literature shows that swimming has a positive effect on the result after surgery. The thigh circumference increases faster, the limb function improves more and the range of motion gets larger. Dogs should therefore be recommended swimming as rehabilitation after surgery for a rupture of the cranial cruciate ligament..

This thesis for the Master of Science degree was performed at Solectron Corporation in Norrköping. The background for the thesis was a need to develop and build two test fixtures to automatize testing and adjusting of transmitter modules (TX-fixture) and receiver modules (RX-fixture) which are head devices in DWDM-systems. The basic elements for the test fixtures are: Test board, switch board and DC/DC board. The main function of the test board is to handle communication between the transmitter and receiver modules and supply voltage to these modules. The test board was insufficient and modified with a microprocessor to handle the communication between the PC and the receiver module.

Sport horses are widely used for performance in jumping, dressage, endurance etc. To enable comparisons of horses, training facilities, programs or physical status, an exercise test can be used. Exercise tests are also important to increase knowledge about exercise physiology of the horse considering different ways of training to compare training methods or individual qualities, development of an individual or other investigations of equine exercise physiology. Since several investigations are done on standard- and thoroughbred horses but less on sport horses, it is of great importance to get an overview of the investigations done. Most common is to investigate heart rate and lactate concentration.

Weaning is one of the most critical events in the piglet production with problems such as growth check and post-weaning diarrhea as a result. The lighter the piglets are when the growth check occurs, the harder they have to get back to normal growth rate. Creep feeding of piglets is used to reduce the problems by increasing the weaning weight and adapting the digestive tract to a starter diet. Hodge (1974) showed that the sow?s milk can not provide enough nutrients for maximal growth rate.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

The objective of the present study was to evaluate distillers? dried grains with solubles (DDGS) as a protein source to rainbow trout (Oncorhynchus mykiss), by studying digestibility and growth measurements. One control diet, totally lacking DDGS, and three test diets were made containing 10 % (low), 31% (medium) and 51 % (high) DDGS respectively on dry matter (DM) basis. The control diet and the test diets were made to be as nutritionally equal as possible. Wheat bran was used to balance the fiber content of the diets.

Youth unemployment in Europe is a big problem today. The number of unemployed young people has risen past decades, from 10 % in1980 to over 20 % 2010. The purpose with this thesis is to deal with big cohorts and unemployment rate for young people 20-24 years old in Sweden. I have a look at three different generations, people born:1963-1967 and start working 19871968-1972 and start working 19941988 and start working 2008-2012Did these people from a baby boom face any specific difficulties when entering the labor market 20-24 years later? I have used Easterlin theory in my work and lokked at statistics from SCB (Statsitiska centralbyrån) in Sweden.

The purpose of this Bachelor thesis is to analyze if there is a correlation between stock prices and the amount of searches of the companies names on Google. The theories used in the study were Capital Asset Pricing Model (CAPM) and Efficient Market Hypothesis (EMH). Regressions analysis is used as the statistical method to see if there is a significant correlation between the stock prices and the amout of searches of the company name on Google. The data used were the rate of return of three companies (ABB, Oriflame and Sandvik) on the Nasdaq OMX Nordic stock market, the rate of return of the Nasdaq OMX Nordic stock market index (OMX Stockholm_PI) and the Google search frequency from Google Trends on each company. The result showed no significance and the conclusion of the thesis is that there is no significant correlation between the three studied companies and their search frequency on the search engine Google..