AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

Syftet med uppsatsen är att ur ett narratologiskt och bildanalytiskt perspektiv studera hur denförfattande konstnären Shaun Tan arbetar med de två uttrycksformerna ord och bild ibilderboken Det röda trädet. Boken som ett helhetsobjekt, berättelsens kronologi, text ochbildtekniker, symboler och färgval analyseras för att ge svar på frågeställningarna. Analysenstöder sig till stor del på den metod och teori Ulla Rhedins utarbetat i sin avhandling:Bilderboken. På väg mot en ny teori. Analysen visar att Det röda trädet tillhör kategorin dengenuina bilderboken.

The educational directive for the school subject textile handicraft (slöjd) claim, that the pupils should have knowledge of handicraft traditions from historical and present perspective. Teachers in handicraft, teaching in schools for the first nine years of a child education Forwards a cultural heritage. The purpose of this essay is to find out what the teachers opinion is about what constitute the Swedish textile cultural heritage. How the teachers relate to it and how they use it, then teaching. The essay is based on a qualitative method and consists of interviews with teachers.

This Master Thesis aims to study and discuss the occurence of three concepts in some influential cultural policy documents which includes the UNESCO public library manifesto, the Swedish libraries act, the Swedish cultural policy objectives, and a study from the mid nineties which deals with the cultural policy. The questions asked are: -Do the documents mention democracy? In what way? -Do the documents mention the public sphere? In what way? -Do the documents mention information? In what way? -How can we understand the content of the documents through relevant theories about democracy, the public sphere and information? Theories about the information society are used, as well as theories from Jürgen Habermas, Herbert Schiller and Robert Dahl. The way of method is document studies and abduktion, with influences from hermeneutic theory. The analysis deals with the documents through these concepts: democracy, the public sphere and information and puts forward the content, or lack of content, about democracy in the analysed material.

Bakgrund: Basket har spelats under många år och sporten utvecklas hela tiden för att bli snabbare och mer effektiv. Spelarnas fysik måste hela tiden förbättras för att de ska kunna hänga med i det nya snabbare spelet. Tester på spelares fysiska förmågor utförs med jämna mellanrum av forskare och inom idrottsklubbar, för att utvärdera spelarnas fysiska prestationer, såsom stretch-shortening-cykeln. Syfte: Att undersöka vertikal hoppförmåga hos dambasketspelare. Metod: Fyra olika hopptester har utförts på dambasketspelare från tre divisioner.

In this essay, a search strategy for citation index is studied. The strategy, which is essentially a citation cycle, starts with documents retrieved by a subject search, wherefrom new documents are identified following the network of citations backwards and Forwards in time. Based on the theory of polyrepresentation, the strategy exploits overlaps between cognitively different interpretations of the same documents in order to automatically select references seed documents used as a starting point for the forward chaining. The purpose of the investigation is to evaluate the retrieval effectiveness of the search strategy and to find out whether the strategy can be used to expand a subject search with the help of the network of references in order to retrieve new relevant documents. Two questions are formulated: 1a.

Dagens samhälle kräver mer energi än någonsin, 80 procent av världens energi kommer ifrån fossila bränslen. Efterfrågan på olja har ökat kraftigt samtidigt som upptäckten av nya fynd och produktionsutbyggnad inte kunnat matcha denna utveckling. En bransch som är känslig för ett högt oljepris är flygbolagsbranschen. 12 till 14 procent av flygbolagens rörliga kostnader består av bränsle. Syftet med denna studie är att undersöka hur olika flygbolag hanterar ett högt oljepris.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.

Syfte: Hantering av valutarisker i ett exporterande företag kan vara avgörande för att nå framgång. Syftet är att undersöka hur valutariskexponering uppstår samt att se hur valutarisk hanteras i två exporterande företag. Uppsatsen behandlar ett stort multinationellt företag och ett mindre företag. Studien jämför olika förhållningssätt i de två företagen samt hur extern respektive intern hantering av riskerna kan skilja sig.Metod: I studien har en kvalitativ ansats tillämpats genom intervjuer med representativa befattningshavare i de båda företagen. Intervjuerna utgår från ett hermeneutiskt synsätt som sedan också till stor del är genomgående i uppsatsen.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity Forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

In this project, we are studying the material flow and the information flow of sample materials and the appurtenant report of deviation for the purpose to be able to suggest better solutions. The sample material, which is to be analysed, is to be continuously taken from the production flow. The purpose is to navigate the process by the results found by the analysis. Because of this, it's very important that both methods of analysis are ensured and that the sample material is representative for the production flow. However, even more importantly, is that activities and transportations, combined with both flows, must perform in a quick and correct way in order to maintain or improve Höganäs AB's competitive strength.According to reports are about 20 products per day not available, for loading, at the time of delivery.

SUMMARY The interest of horses in the riding sector has increased the last decades. A large amount of horses are transported in a 1 or 2-horse trailer, which is pulled by a car. Today a large number of different products and designs of trailers can be found on the market. The difference in shaping of trailers depends on tradition and experience. There are no detailed directions on the demands for shaping of horse trailers today. The literature review contains a market analysis of both Swedish and imported horse trailers.