Syftet är att konstruera en handelsstrategi baserad på Contracts-For-Difference (CFD) för att utnyttja de möjliga samband som föreligger mellan oljepris och SEK/USD växlingskurs.Uppsatsen baseras på en induktiv ansats med kvantitativ metod. Slutsatser dras från utifrån de data som har bearbetats.Korrelationen mellan olja och valutan SEK/USD är starkt negativ. Funktionaliteten hos ?Moving Average? som indikator för trendskiften bedöms som relativt hög. Handelsstrategin som har konstruerats uppvisar positivt resultat efter fem års simulerad handel.

Navigating to different locations isn?t always easy. Imagine then how it is for people with a visual impairment to walk across the street or to get from one point to another. The Swedish Association of the Visually Impaired (SRF) has pointed out that today's society is not sufficiently accessible to people with visual impairment and there are improvements that need to get done. Technology is something that has evolved a lot this last decade and occurs today almost everywhere in our environment.In some areas, technology has facilitated people's daily life very much and we have therefore chosen to examine whether a combination of several technical functions integrated into the fictive artifact called Eyenavster can facilitate outdoor orientation and increase the accessibility for people with a visual impairment.Qualitative data collection methods have been used in this study by six interviews to answer our question.

Det har länge debatterats huruvida de svenska skattetilläggsreglerna är förenliga med de krav som Europakonventionen ställer upp i artikel 6. Efter att Sverige blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med vår uppsats har varit att undersöka om den nya lagregleringen är förenlig med Europakonventionens artikel 6 eller om Sverige riskerar att fällas ytterligare fler gånger av Europadomstolen rörande det svenska skattetillägget. Vi har använt oss av en rättsdogmatisk metod som innebär att vi har använt oss av lagstiftning, förarbeten, praxis och befintlig doktrin för att undersöka vårt syfte på bästa möjliga sätt. Vi undersökte den framförda kritiken mot den nya lagregleringen samt de punkter där Sverige blev fällda av Europadomstolen.

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.

The project Easy Battery Handling - EBH has been carried out in our auspicial and completedfor Devantini Corporation, a development company in Halmstad with its main concern inenvironmental friendly innovations.EBH has solved one of many technical challenges in one of Devantini corporation?s largerprojects. This main project involves the development of an electric powered formula racingcar. The part of this car that involved EBH was the battery handling to guarantee safe andquick battery exchanges during pit-stops.The solution became an entire battery module, hanging on the side of the car on two spearspointing out from the car. The batteries are exchanged by a specially designed trolley that isinserted under the battery module.

Värnamo Elnät owns and operates a ripple control system which is used to control loadsespecially when the grid is heavily loaded and for control of street lighting. This report aims atclarifying technical and economic aspects of the ripple control system?s future. The system wasinstalled from 1975 and onwards and its use was greater in those days when the controllableloads where greater then today, the current controllable load level is about 3 MW. The reporthighlights three different aspects of the ripple control system?s future ? retain the currentsystem, reinvest in a newer system or discontinue the system.In the report the author also discusses relevant connections to Smart Grids and future meteringsystems and tariffs.

Current technology offers many possibilities for remotecommunication. Nevertheless, people with cognitive and communicativedisabilities have limited access to common communication technology like textmessaging via a mobile phone. This study is part of the project Text messagingwith picture symbols - a possibility for AAC users and people with cognitiveimpairments. Semi structured interviews were used to investigate three menand four women?s experiences of using Windows mobiles with adaptedfunctions for text messaging.

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

The Swedish pharmacy market will be re-regulated in July 2009 which will present private actors with an opportunity to enter the market. Several risks and uncertainties are associated with such an entry. The purpose of this thesis is to increase the understanding of identification and management of risks and uncertainties associated with entering the Swedish pharmacy market. We also intend to investigate similarities and differences in risk identification and risk management as well as create an understanding of the underlying reasons for these similarities and differences. Three companies interested in entering the market have been interviewed and the interviews were conducted with an open approach to avoid influencing the companies? answers.

AIMS AB is a Swedish company that develops and sells inertial sensor systems. A new product is under research which basically is an aided inertial navigation system where unwanted drift is eliminated. This can be done by integrating a GPS reciever into the system and fuse measurement data from GPS and IMU. Such a product is useful in racing, where engineers always are searching for the optimal performance and the shortest lap times. Today the only feedback the engineers and mechanics get from their work is the driver?s comments and lap times.

Turning solar collectors, heliostats, is certainly not a new idea but has been explored for at least two decades. Projects on this subject have resulted in more or less realistic constructions, in a commercial point of view. Far too often the technical goals have had higher priority than the economical, which has resulted in a few constructions having the ability to compete with conventional, fix solar collectors. The economical issues have been given high priority in this project, without decreasing the demands on reliability. The system has been given the following mechanical and electronical properties: One-axis movement, fix heat carrying fluid system, microcomputer controlled movement and automatic protection from overheating.

Intranet is today a common technical groupware to communicate in many organisations. People can interact through the Intranet and communicate within the organization and get relevant information according to their workplace. It can be difficult to get everybody to use the Intranet as an information- and communication tool. This causes problems when people want to reach out with information. With these thoughts we entered our work at Luftfartsverket at Arlanda airport.

Youth unemployement in Sweden is at an all-time high, a fifth of all university and college students live in poverty and the number of young on welfare is increasing. This study attempts to answer the question of how youth deprivation has been made possible as a consequence of political action, focusing on youth unemployment.I critically examine the role of the Swedish government, the Swedish Labour Organisation (LO), and the various government departments through text analysis, in order to answer the question of how the current discourse on youth position in the labor market. Because youth unemployment is not an isolated phenomena the analysis covers several policy areas, such as education policy, labor market regulation and housing policy. I use discourse theories drawn from Laclau and Mouffe to expose how language is used as an instrument of political power.I conclude that the current situation is a result of policy choices where the young have fallen behind due to lack of political organization. Their situation is not problematized to the required degree and is often explained on an individual level rather than on a structural level..