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.

The aim of the study was to examine both 1) how aware teachers in a specific area are about ICT tools in teaching ; and 2) how likely teachers are to use ICT tools to reverse the trend of unmotivated students and low achievement scores . I will look for answers through the following questions:How extensive is the knowledge of the teachers on digital and social media in education? How have teachers in the past year used various social media in their teaching? In what grade does ICT-supported teaching lead to higher motivation, participation and achievement? Is there a difference between the sexes, different stages (1-3, 4-6, 7-9) and number of years in the profession in knowledge of and openness to the use of ICT in education?The method used is a questionnaire in which a number of respondents have answered a number of questions about ICT tools in teaching. Validity of the study can be said to be high when the survey has measured what it intended to measure, however, I need to be careful in draw full account of the result as the response rate is low with only 39%. In summary, the results show that there is low awareness among respondents about the methods and the digital and social tools I lift in the survey.Mainly the respondents use some of the methods and the digital and social tools in preparation for the lesson.

This paper aims to analyze how child restraint systems (CRS) in cars should be positioned to protect children at the ages 1 to 5. The study is preformed in co-operation with the Swedish insurance company Folksam. Data from Folksam´s database on car crashes in the years 1999-2004 is being used in this study. Every child in the ages 1 to 5 was searched for in the database, which resulted in 184 observations. To perform the analysis, categorical data analysis is suitable.

Sandvik AB är en högteknologisk verkstadskoncern som omfattar affärsområdena Tooling, Mining and Construction och Materials Technology (SMT). Sandvik Materials Technology är världsledande inom rostfria och höglegerade stål, specialmetaller, motståndsmaterial samt processystem. Inom SMT drivs ett inköps- och råvaruoptimeringsprojekt (IRO) som har målet att minska lagernivåerna av köpskrot och legeringar i råvarulagret på skrotgården. Kapitalbindningen anses i dagsläget vara för hög. Därför är det viktigt att ta reda på hur det interna flödet av returstål ser ut, för att på det sättet kunna förbättra lagerstyrningen.

There has been an increasing interest for ranking of Swedish health care and a lot of emphasis has been placed on the creation of indicators in order to rank hospital units. However, essays on to what extent the choice of statistical method affects the final result of the ranking of health care units have not been given the same attention. For this particular reason, the main objective of this essay has been to investigate whether the choice of statistical model has a significant impact or not on the final result, by using five different, more or less common, statistical approaches: bar charts (with and without confidence intervals), control charts, logistic regression, multi-level analysis using shrunken residuals. The analyzed material in the essay comprises 24119 patients that all have been prescribed some form of the lipid-reducing medicine statin. According to directives given by Region Skåne, doctors are encouraged to prescribe a particular type of statin medicine, namely Simvastatin, which has been proved to be equally effective, but significantly cheaper than other statin medicines.

Målet med den här studien är att undersöka hur barn under 15 år påverkades av Cryptosporidiumutbrottet i slutet av år 2010 i Östersunds kommun. Datamaterialet utgörs av svar på en enkätundersökning från 514 barn rörande deras hälsa relaterad till utbrottet. Dessa enkäter togs fram av svenska Smittskyddsinstitutet kort efter utbrottet och det är i uppdrag av denna myndighet som studien utförs. Analys av riskfaktorer och följdsymptom utförs med logistiska regressionsmodeller utifrån både ett Bayesianskt och ett frekventistiskt tillvägagångssätt för att på så sätt betrakta datamaterialet från fler synvinklar och samtidigt identifiera skillnader mellan dessa två tillvägagångssätten. En annan del av arbetet presenterar bortfallskalibrerade skattningar av antalet Cryptosporidiumfall både totalt och månadsvis men också skattningar av fallprevalensen i olika redovisningsgrupper.

I början av 2000-talet producerade Riksskatteverket en rapport vilken undersökte skattebortfallet inom byggbranschen. Rapporten gav bland annat ett förslag om att införa omvänd skattskyldighet för mervärdesskatt inom byggsektorn, byggmoms. Lagförslaget i prop. 2005/06:130 klubbades av Riksdagen och trädde i kraft den 1 juli år 2007. Under det första halvåret avgjorde SNI-koder vilka tjänster och företag som skulle omfattas av den omvända skattskyldigheten.

The occurrence of small amounts of albumin in urine, microalbuminuria (MA), is used both in human- and veterinary medicine as an indicator for patients who have developing proteinuria. Proteinuria can be prerenal, renal or postrenal which is important to establish during an investigation. With conventional methods decreased renal function is not detected until 70 % of renal function is lost. The ability to detect and start a treatment earlier might reverse or slow the progression of disease. The purpose of this study was to investigate the reliability of Heska® E.R.D.-Health Screen?, a test for microalbuminuria in dogs, to detect albuminuria.

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.

The discussion regarding international aid tends to be highly debated for long periods of time. Some individuals are very positive towards aid and some individuals are less positive towards aid. This study aims to broaden the understanding of the aspects behind that. The previous research tends to focus on aid allocation within the EU, or which macro factors could influence which donor countries give to which recipient countries. This study aims to add to the research with which aspects at the individual level can influence the individual's attitude towards international aid from the EU.

Within literature, politics and science, there is a claim that ?tree avenues are important?. But the question and the goal for this essay are to explore the pretext to how and why. Planting tree avenues is a 4000 year old tradition and they are a common element in the Swedish and Scanian landscape since the 18th century. They were first mainly planted by aristocratic land-owners or on their initiative, but since the 19th century also by farmers.

That air pollutants of different kind has impact on our climate can hardly haveavoided anyone during the past years environment explosion in the media. But howis it actually with the reverse, i. e. the climate's impact on air pollutants? The aimwith our degree thesis is to try to find out if different weather factors, statisticallyseen, promotes atmospheric pollutants and particles in the air and vice versa.We got access to data on air pollutants and weather factors that was registeredduring year 2007 at Femmanhusets air pollutant and weather station in Gothenburg.In order to do a statistical investigation of these data, and to be able to analyze if itoccurs relations of various kind, we used the statistics program SPSS.

Transporter som utnyttjar en kombination av olika transportslag, så kallade intermodala transporter, spås bli allt viktigare i framtiden och motiveras med både miljömässiga som ekonomiska incitament. Kombiterminaler spelar en central roll för denna utveckling och tillväxten av antalet kombiterminaler i Sverige har de senaste åren varit stark. Syftet med den här rapporten är att kartlägga betydande aspekter vid utvecklingen och etableringen av ett samarbetsprojekt inom logistik på regional nivå samt ta reda på hur ett sådant projekt påverkas av tidigare försök och erfarenheter. För att besvara forskningsfrågorna har vi valt att studera Skaraborg Logistic Center (SLC) i Falköping. Genom flertalet intervjuer med personer, som på endera sättet varit involverad i utvecklingsarbetet av SLC, har vi redogjort för hur utvecklings- och implementeringsprocessen sett ut.

AbstractThe Northern Wheatear (Oenanthe oenanthe) is a small insectivorous passerine bird living in open landscapes. Both parents feed the brood of approximately five chicks, but little is known about how each sex allocates their feeding effort. In this study I investigate feeding nest visit differences between male and female Northern Wheatears relative to the age of the chicks, the number of chicks and the quality of the territory for 17 pairs from 2008-2010. Data were collected using automated data loggers to record nest visitation rates during chick feeding, and the sex was determined from nest video cameras. I also examine if the parents? rate of feeding visits changes over the nestling period.

Bergvik Skog is one of the leading forest companies in Sweden who use airborne laser scanning for forestry information. They utilize laser data retrieved by the Swedish National Land Survey to describe the forest holdings and facilitate planning for thinning and final felling operations. However, the possibility to identify stands with clearing needs by using laser scanning data has not been tested in a large scale. The data used in the current study are field data from The Swedish National Forest Inventory in combination with laser data from the Swedish National Land Survey acquired in 2009. The collected data is used to find one or several laser variables that best describe the relationship of the field measured samples with clearing needs.