I have observed that Hedges are not as prevalent in gardens in the north of Sweden as in the south despite a number of beneficial qualities attached to their use. Consequently, the primary purpose of this essay is to examine the potential for the use of ligneous or woody plants as Hedges in a cold climate. The aim of this study is to provide information about the various varieties of ligneous plants that can be used for both pruned and unclipped Hedges in the north of Sweden. Because the hardiness of the ligneous plants is a vital factor here, only plants that are hardy enough to survive in the Swedish hardiness zones V to VIII are included in this study. Roses, dwarf shrubs, conifers, bushes with a final height of less than 1 metre and plants that ?bleed? have been excluded.

The purpose of this study is to determine if and how male or female everyday languagesdiffer. The study is based on ten interviews with five men and five women living inHalmstad, who are between the ages of 22-29. The interview results were analyzed andcompared with previous research on the subject. The result shows that there is adifference between the male and female informants use of language. Women laughing,using italics, Hedges, the word så ?so? and response signals to a greater degree than men.The reason may be that men and women basically use different conversation styleswhen they communicate, that men prefer a public speech, intended to provideinformation and knowledge.

Summary The estate of Johannishus is situated in the south of Sweden and in the province of Blekinge, about 8 kilometres from the city of Ronneby. The main building together with the park represents the province´s only example of a well preserved estate environment from the early 1800th Century, and was declared as a historic monument in 1982 because of its unique role in the province. Johannishus Park has during 300 years developed in close relation to the main building, the landscape and the surrounding infrastructure. Each century and owner has had an influence on the park, which has resulted in an interesting visible cross-section of 300 years of Swedish garden history. Most noticeable today are the traces from late 19th Century, but in its oldest parts the park contains structures from the early 18th Century.

Syftet med uppsatsen är att: 1. Redogöra för de stora skillnaderna mellan IASBs och svenska valutasäkringsredovisningsregler samt att redogöra för hur de två regelverkena för valutasäkringsredovisning förhåller sig till valutasäkringsredovisningsteorin; 2. Få förståelse för hur svenska analytiker kan komma att reagera till följd av att IAS 32 och 39 införs i Sverige avseende analytikernas företagsbedömningar av svenska börsnoterade företag; 3. Få förståelse för hur svenska börsnoterade företag, i egenskap av upprättare av års- och kvartalsredovisningar, kan komma att reagera till följd av att IAS 32 och 39 införs i Sverige avseende dess valutasäkringshantering. Metodmässigt har vi använt oss av en stikt induktiv metod för att redogöra för de stora skillnaderna mellan IASBs och svenska valutasäkringsredovisningsregler.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow Hedges are value relevant in explaining returns.

Previously when I have made proposals for privately owned gardens, I have found it difficult to find strong, extensive designs and to work with room and space. Since this is the field within which I am going to work in the future I feel that I need more experience, reference material and ideas on how I, in an early stage of the working process, can work with and consider room and space. The aim of this project has therefore been to procure experience, reference material and ideas for design of a garden in relation to space. To procure experience and reference material I have, during the fall of 2008, made two incredible study tours to France and to Japan. I have interviewed the landscaping architect Maria Arborgh and studied literature. I have also used a garden outside of Gothenburg in which I have been able to try out different thoughts and ideas regarding shape that have appeared during the course of my work. My conclusions about landscaping are that you should first find the different functions in the garden. The next step is to find an overall theme or shape, use a small number of materials, build a room with sealing, walls and portals with the help of vertical elements e.g.

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.

Is it possible that by planning in a more sustainable way when building a new area, we can improve our environment?Most environmental problems are created in cities and therefore they should hold the solution. Through a more ecological urban planning a better foundation for sustainable housing could be created.This report follows the process in coming up with a proposal for a master plan for an area in Odense, Denmark. By going through principles for sustainable urban planning made by different organizations and persons and from these extract main principles, a background is founded to continue the proposal from.Denmark works a lot on expanding their green areas, maintain the existing ones and recreate what?s being destroyed as cities expand.

The result of this work is a plan for the development of an 1128 m2 elderly raised garden. The purpose has been to create an overall plan covering the long-term development of the garden. The work process has covered a description of the garden of today, review of requirements, analysis of the garden sections, design of a new plan as well as starting the construction of the new garden. The plan covers a time period of a couple of years to create the new garden since the construction work is carried out during spare time with small resources available. The planning must contain review of functions such as protection from insight, eating area and compost area. Also the esthetic expression must be planned. Colors, shapes, choice of material and plants together make up the esthetic expression. It is recommended to include anything you wish to create in the garden. In a raised garden one has to overcome the step to remove trees and shrubs and think different.

Häcken är ofta ett självklart och naturligt element i en trädgård. Som trädgårds-ingenjör kan det vara svårt att välja en lämplig häck till ett gestaltningsförslag. Det krävs att vi tar hänsyn till flera parametrar, både för att häcken ska trivas men också för att kunden ska bli nöjd. Det kan därför ta mycket tid att leta upp en häck som uppfyller alla krav och önskemål som finns, tid man oftast inte har. Syftet med det här arbetet är att studera lämpliga arter för häckar till villaträdgårdar i det småländska inlandet. Arbetet har gjorts med hjälp av litteraturstudier samt intervjuer med plantskolor.

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.

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

Use of lighting is crucial to make public urban places available during dark hours. Landscape architects participate in planning of lighting, but during our education there is very little taught on the subject. Through this study we approach the subject of lighting by looking into lighting methods for urban plant materials during winter. In this thesis we look into ways to emphasize the visible characters and experiences of urban plants during winter season using light. Target audience are landscape architect students and landscape architects without knowledge of lighting. The part of the thesis that describe basic conditions for, and visual characters of plants can be useful to lighting designers without knowledge in this subject. Working methods used were the following: ? Pre-study about light and lighting techniques through literature and dialogues. ? Compiling important visual winter plant characters through photography and literature. ? Outdoor light experiments with plants.

The aim with this thesis was to investigate what characterises an English Arts and Crafts garden how they could be modernised in Sweden. My research was limited to 20 weeks of full-time writing and worth 30 ECTS. Through literature studies, interviews and site visits I could analyse my findings which resulted in a concrete garden design project. The Arts and Crafts was a movement that started in England during the 1880?s and evolved as a reaction towards the industrialisation. The influence came from the writings and practices of John Ruskin (1819-1900) and William Morris (1834-1896) who advocated the importance of craftsmanship. The Arts and Crafts movement also became a ?recipe for life? and was associated with a healthy and morally pure way of living.

Stureholm Manor and garden is a relatively young farming unit on clay soil in the north western part of Skåne, a province in Southern Sweden. Since the middle of the 19th century the landscape has been actively cultivated and has been transformed from oak forrest into farmingland of high efficiency. The industrial era during the 19th and 20th centuries meant new posssibilites for cultivation of these clay soils. With equipment like steam ploughs and the possibility to obtain fertilizers, the harvest increased considerably. This increased prosperity provided estate Stureholm with a beatuiful corps de logi, a manor. The trends prevailing in Europe around the turn of the century 1800-1900 against the growing industrialism, was turned into a artisan movement known as Arts and Craft. The Swedish followers idealized our Swedish history and they took the turn of a national romantic movement that later turned into neoclassicism.