The aim of this project is to optimise the sawing patterns used for sawing Scots pine at Säters Ångsåg AB. The thesis has a theoretical approach and does not claim to be fully applicable in a practical point of view. The input used in this project is last year?s sales volumes and prices of sawn products. The input of the timber is collected from the database ?VIOL?.

This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .

A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

The following inquiry begins with one simple question: who is the margin? In other words, what is the referent of the term margin? Is it possible for language to capture connotations of an intended and supposed reality beyond its own limits? My supposition is that margin is a valuable concept to critical studies of the hegemonic order and dominant culture in various contexts. It is therefore necessary to expose the term itself to a critical analysis by attempting to trace its position in different discourses. The intention is to illustrate that the term margin is not merely an abstraction, confined within the framework of intricate theoretical rhetoric.In a deconstructive analysis of Gender Trouble by Judith Butler and Can the Subaltern Speak? by Gayatri Chakravorty Spivak, based on the work of Jacques Derrida, I study the significance of the term margin and explore how the use or non-use of concrete examples affects the reception of both the term margin and ultimately the text as a whole.The study of these two texts reveals that some of the very same critique raised by Butler and Spivak is itself applicable to the authors? own theory production.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.