1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

The aim of the thesis is to study young peoples, defined as boys and girls between 14 and 16 years old, attitudes to library in two municipalities. Notwithstanding the fact that young people, and children, often is given priority in library work, the reality often seems to be another. Attitudes are founded primarily in childhood and therefore it is of great importance to examine how young people regard libraries. Besides studying former research about young people and libraries that has been performed on library and information science, we also have been using concepts and theories from social science. We give a brief outline of youth research and its development and look at official records and legislation to see if and in what context young people are mentioned.

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.

PurposeThe purpose of this thesis is to provide a deeper understanding of how e-commercecompanies within the fashion industry are working with lead times and illustrate andanalyse differences and similarities between companies.Research question- In which ways are e-commerce companies within the fashion industry working withshort lead times?MethodologyThis thesis is based on a qualitative research method in order to achieve a greaterunderstanding of the chosen topic, of how the chosen companies are operating and toprovide room to our own interpretations and reflections. Interviews through telephonewere used to gather the empirical data from six different e-commerce companies withinthe fashion industry.ConclusionsAfter completing the theoretical and empirical analysis it can be concluded that leadtimes are considered essential for all of the participating companies but there is adifference in which way they look at, and how they work with lead times. Somecompanies stressed that short lead times are an important aspect of competition andclaimed that this is something they are constantly working with. For others the balanceand matching of supply and demand was the most important factor rather than toachieve short lead times.

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

In a society where children are getting a bigger influence over the family?s consumption and where more products for children are purchased, the market for children products has expanded. This growth is due to a higher amount of older parents which have a god economy and are choosing to spend more money on products for their children. Also the fact that parents use fashion products for children as a way to reflect their own status and that children are becoming more fashionable and aware of trends have contributed to the markets expansion. All together this leads to a grown importance of knowledge for marketers concerning the market.

Mitt syfte med denna uppsats var att undersöka vilka faktormodeller som i genomsnitt bäst kan uppskatta den samlade risken på den svenska aktiemarknaden i form utav GARCH-uppskattade kovariansmatriser. Vidare att specialgranska faktormodellernas uthållighet då de appliceras under en recession. Slutligen undersöka om och hur globaliseringen utav ekonomin påverkar dessa faktorer. Tidsmässigt var undersökning avgränsad mellan 1996-2005. En GARCH-modell togs i anspråk för att uppskatta den tidsvarierande volatiliteten.

Saab Aerosystems have had one dominating product, JAS 39 Gripen, and one dominating customer, FMV, for a long time. The operations management system at Aerosystems is adjusted for development of Gripen and as the business unit is trying to enter new markets with other products and customer the operations needs to be adjusted to fit the development and manufacturing of these products as well.The purpose of the master thesis has been to investigate how Aerosystems is managing requirements on operations from external customers and how to make improvements within this area. The aim has been to carry out a situation analysis to identify where improvements are possible and then produce proposals for improvements through studies of literature and other business units. The thesis also include a study of knowledge transfer within the business unit to investigate how this can be applied to improve the managing of requirement on the operations.An extensive interview study has been carried out in which interviews mainly have been conducted with employees at Aerosystems, but also at Saab Avitronics and Saab Aerostructures. The reason why these business units have been examined is because they have carried out a large number of successful businesses with external customers, which also are potential customers for Aerosystems in the future.The interviews have been analysed to identify strengths, weaknesses, opportunities and threats with the present way of working.

Syfte: En komparativ studie och beskriva möjligheterna för att skapa en effektiv portfölj av olika aktieportföljer, där det undersöks om faktorerna som företagens omsättningsstorlek, branschen de är aktiva i och valet att ha utländska aktier, har betydelse eller inte för att skapa en effektiv portfölj med hänsyn till dess korrelation, avkastning och risk. Metod: Uppsatsen utgår från en kvantitativ studie, som sträcker sig från april 2008 till april 2010, då historiska aktiekurspriser används för olika sorters uträkningar, som baseras på uppsatsens huvudteorier; CAPM, Sharpekvot och portföljteori. Utgångspunkten är deduktiv, där slutsatserna har dragits från teorierna.       Slutsats: Utifrån uträkningarna, kunde det inte dras generella slutsatser där de undersökta faktorerna inte utmärkte sig i något mönster. Däremot visade sig att det blev högre avkastning till liknande risk eller lägre risk till liknade avkastning när man väljer aktier som är olika varandra, då korrelationen inte samvarierar. Det bästa resultatet är när utländska aktier blandas in i portföljen.    .

In Sweden, grass is the single largest crop grown. Nearly 1 000 000 Ha grows on the fields, this is primarily used as feed for livestock. To get a good seed, you need to handle the crop carefully from planting to delivery. The part that I have been interested in, is how to dry the harvested seed with out destroying the growth in the small seed. This is very easily done if you aren?t careful during the drying period.

The relatively new phenomenon of daily deals has had an amazing explosion of growth during recent years. The concept relies on offering deeply discounted products and services that a number of customers must buy in order to acquire this discounted service. Companies spend valuable resources on marketing to get customers but the effects of daily deals on the brand do not have empirical evidence. What is the customers' attitude towards companies that communicate through daily deals How is their intention to buy from that company affected This is what is the main purpose of this study. To examine how customers perceive a company, in terms of attitude toward the brand and buying intentions, when the company markets through daily deals compared to more traditional promotion.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.

Syfte: Syftet med studien är utvärdera Deloittes avdelning Clients & Markets aktiviteter, det vill säga deras strategiska åtgärder och definierade arbetsområden, efter hur viktiga de är i förhållande till varandra för Deloittes framtida framgång. Metod: För att nå vårt syfte tar vi hjälp av intellektuellt kapital-teori, innovationsteori och Corporate Entrepreneurship-teori. Vi delar in aktiviteterna i fyra olika kategorier av intellektuellt kapital; humankapital, strukturkapital, kundkapital och innovationskapital och utgår från denna uppdelning när vi sedan i avgör, tillsammans med information om Deloittes vision, vilken av aktiviteterna som är viktigast för Deloittes framtida framgång. I analysen använder vi oss av vår egen modell, The IC Inventory Model. Uppsatsen är av kvalitativ och abduktiv karaktär.

The purpose of this paper is to apply the Dual-Effect hypothesis in Pritmani, Shome and Singal paper (2003), in order to analyze the exchange rate exposure on firms listed on the U.K. market. The study will examine if the foreign involvement of the firm will affect the share price of the firm.In addition to evaluating the Dual-Effect hypothesis in Pritmani et. al. (2003), we will evaluate the effect of foreign interest rates impact on U.K.

With the increasing costs in concentrate the importance in producing ensilage with a high quality is becoming more and more important. To succeed with this goal it is of importance not only to harvest in the right period, but also to be able to store the ensilage without a decrease in quality and nutrional values. To maintain a good ensilage the covering of the ensilage must be carefully made. An unsuccessful covering causes mould to grow in the ensilage, which both increases the work load and also increases the amount of feed which is wasted. A bigger amount of spoiled feed also increases the risk of feeding spoiled feed to the cattle.