A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

The effect of inoculation on containerized pine and spruce seedlings in a nursery with two ectomycorrhizal fungi was investigated in regard to the development of mycorrhiza and plant growth. The fungi were Elaphomyces muricatus and Elaphomyces granulates and the inoculated seedlings were compared to an uninoculated control. These seedlings were all fertilized with arginine. Five mycorrhiza species were found after DNA sequencing of the mycorrhizal root tips with different found morphotypes on seedlings from all treatments. Thelephora terrestris was the type which had the greatest distribution on pine seedlings and Tylospora asterophora was found at big extent on spruce seedlings. The inoculated species was not found, if it was due to the species hadn?t colonized the roots or if the DNA sequencing failed we can only speculate about.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.

Plant Protection Products (PPP) used in the horticulture industry can be both chemical and biological. They are used for weeds (herbicides), insects (insecticides), and fungi (fungicides) and as growth retarders.Many horticulture workers get in touch with plants, treated with PPPs and many of these don?t use any protective equipment.The aim of this project is to illustrate the work environment hazards for staff working with greenhouse pot plants, after they have been sprayed.The method used was observations of the operations for packing plants. I studied the operations and took notes of how operations were performed and what protective equipment they used. I also took photos and asked questions.A literature study completed the observations.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Pigs in Swedish organic production systems have been shown to have more findings of arthritis at slaughter, compared to pigs in conventional pig production. With this in mind a study was performed, to primary, investigate variation in exterior, gait and weight gain between sire breeds and, secondly, to investigate variation between herds, season, gender, age and assessment occasion on these recordings. Swedish commercial hybrids, crosses between Norwegian Landrace and Swedish Yorkshire were inseminated with either Hampshire or Duroc as terminal sire. All the pigs had known pedigree as each semen dose contained sperms from one individual boar. All piglets were individually tagged closely after birth, and exterior and gait assessment were performed at two separate occasions, early and late during the fattening period.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

Pseudopregnancy is a condition that is estimated to affect 40 % of all female dogs. Common symptoms are decreased activity level, weight gain, mammary enlargement, milk production, nesting behavior, anorexia and maternal behavior. The symptoms are displayed during metoestrus. Prolactin is one of the causes behind pseudopregnancy, but the full process is not yet known. Due to the fact that the condition affects that many bitches and often is recurrent, it is relevant to examine how the condition affects the bitch?s behavior and performance.

During the beginning of the 19th century Sweden is effected by the Napoleonic Wars and in the aftermath of the war Sweden looses Finland to Russia. This loss leads to the dismissal of King Gustav IV Adolf and the introduction of the Bernadotte dynasty on the Swedish throne. Over the century the industrialization plays a big part in the progress of Sweden. The growth of the industries leads to developments in the areas of agriculture. With this essay I would like to examine if the people on the countryside of Gotland keep the same pace as the people on the mainland in their introduction of new things.

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

In this essay I have summarized important factors for an effective, but also successful, way to raise and house heifers. This study can be used for other dairy farms to use as guidelines in their process to raise heifers. To let outside heifer growers house, feed and have the heifers pregnant before return, can save a lot of work. But also moneywise, when the care and individual programs makes them strong and increases the growth.The result is a faster breeding and an earlier time for their first calving.In Sweden the heifers tend to be older if you compare with Denmark or United States where the custom heifer raising is well known and growing. One reason can be the Swedish laws regarding outside grassing for all cows during the summer months.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.