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.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

The purpose of this master?s thesis is to examine what needs and expectations the patrons have on the local public library services for adult students. With increased knowledge of these matters the library will be able to support and improve the service for users. The focus is on adult students with immigrant background who study Swedish as second language in a municipal adult education school. The main questions are: How do adult students use the library at present? What do they consider to be most important when using the public library for their studies? How do these expectations correspond to their experience of the library services? Two focusgroups and one in-depth interview were carried out.

The aim with this study is to investigate how Swedish public service local radio uses information subsides in the form of press releases. In terms of which entrants gain entrance to the news feed, in which forms and in which subjects. Also we wanted to study how the journalist uses the content in the press releases. To do this we cooperated with the public service radio channel Sveriges radio P4 Kalmar. For 28 days, four weeks, we collected all incoming press releases to the newsroom of P4 Kalmar.

The purpose of this Master thesis is to compare the perception and significance of reference work in two countries, Sweden and Germany. This will be achieved by means of a literature review of previous research literature and public documents and a content analysis of articles from two library journals.A first step was to examine the historical development of reference work in the selected countries. In connection with this there proved to be distinct phases in the discussion regarding reference work. These phases with their specific discourses, themes and emphases reflected and thus later were confirmed in the second part of the study.The results show that despite some similarities there are also quite a few differences in how reference work is perceived in both countries. For Sweden, the idea of reference work was introduced relatively early.

ABSTRACTSeminar date: 2008-06-04Subject: Bachelor thesis in Business AdministrationAuthors: Charlotta Lind Therese LundinBorn: 1982 Born: 1982Västerås VästeråsTutor: Ulla PetterssonTitle: Company valuation- A study in which valuation methods that areused in determining the value of producing companies and servicecompanies.Problem: According to the theory there are a number of different valuation methods which can be used to determine the value of producing companies and service companies. The thesis research problem is:- Which valuation methods does a valuator use in practice todetermine the value of producing companies and servicecompanies?- Does the valuator take different types of information andkey ratios in consideration when valuating producingcompanies and service companies?Purpose: The purpose is to examine and describe which valuation methods a valuator uses to valuate producing companies and servicecompanies in an acquisition.Method: In order to achieve the purpose of the thesis a quantitative survey and three qualitative interviews, made by email, has been carried out.Conclusion: The conclusion of the thesis is that discounted cash flow and relative valuation are used to determine the value of producingcompanies and service companies. The valuators choice ofvaluation method is not generally affected by the nature of thecompany?s operations.Keywords: Company valuation, valuation methods, producing companies,service companies, relative valuation, discounted cash flow.

Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.

Syftet med den här studien är att undersöka hur lean fungerar inom banksektorn och mer specifikt inom Skandinaviska Enskilda Banken (SEB) som vi valt att studera ingående..

In Sweden, selection for leanness in pigs has been going on for almost a century. This sometimes results in gilts and sows being too lean and consequently in a risk for reduced reproduction and health status. The Swedish recommendation includes that gilts should be mated after seven months of age, after one documented oestrus, at 120-140kg live weight and with a backfat thickness of 16-20mm. Five gilt producing herds were visited and records of age, heart girth (for weight estimation), body condition (visual estimation), backfat thickness and exterior were made. The same records were also taken in four gilt buying herds on newly purchased gilts.

Som ett led i utvecklandet av 24-timmarsmyndigheten kommer Luleå kommun att införa självservicetjänster genom att automatisera gymnasieansökningen via Internet för alla 9:e klassare. Denna satsning hoppas kommunen främst kommer att resultera i ökad service för eleverna och deras föräldrar samt ökad kvalitet på de uppgifter som eleverna lämnar ifrån sig. Då vi författare anser att kvalitet och service är subjektiva begrepp så har vi valt att undersöka Luleå kommuns, elevers och föräldrars syn på service och kvalitet i relation till den Internetbaserade gymnasieansökan samt hur dessa grupper definierar begreppen service respektive kvalitet och i vilken mån deras synsätt överensstämmer respektive skiljer sig åt. Några slutsatser som vi har kommit fram till är följande: ? BUFs, elevernas och föräldrarna definierar service som tillgänglighet och förbättring, vilket innebär att de ser service som någon slags aktivitet som servar dem på ett eller annat sätt.

This essays aim is to investigate the possibilities of subjective interpretation of Lgr11, the Swedish curriculum for elementary school. The assignment that the Swedish authority Skolverket got in 2009, was to create a curriculum that would grant that the students achievements would not be influenced by any subjective opinions and that all elementary schools in Sweden will give an equivalent education. In the Government bill this is a theme throughout the text and the Minister of Education has also claimed that this document will leave very limited space for subjective reading and interpretation. He says that Lgr11, in contrast to the previous curriculim Lpo94, will clarify what the purpose of the different subjects is and on what grounds the assessment of the students should be based.The method used is the literary theories of reader ? response as they are expressed by Literarycriticist Stanley Fish.

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

This paper examines how individual social welfare officers argue about the conditions in foreign aid. The paper is a qualitative interview study there nine social welfare officers from four local governments have been interviewed.The results are divided into two areas. First, the client's responsibility over their own lives   and self-determination. These two areas are then analyzed separately.The analysis assumes an aletisk hermeneutics where the basis for the attribution of the result is Max Weber's vocation ethics and the more recent research about foreign aid.The conclusion of the study was that social workers believe that the client's responsibility for their own self-sufficiency outweighs supply. Financial assistance must be justified in order to be paid regardless of whether this causes rejection of application for financial aid..