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This study examines the use of derivatives by 137 public firms in Germany in 2006-2010. To our knowledge our study is the first examination of the relation between hedging and market value on the German market. We find in univariate tests that the use of derivatives by non-financial firms does not add value. The results from our tests are inconsistent with theoretical predictions. Additionally our
Until recently, the areas of patent law and human rights law were treated separately. The tensions between pharmaceutical patents and the human right to health could be felt already in the 1980s, when the HIV/AIDS pandemic broke out and the pharmaceutical company that discovered a drug which could be used to treat this disease decided to patent it and set the price so high, that it was impossible
SYFTE: Syftet med studien är att undersöka vad snedfördelningen bland manliga och kvinnliga delägare beror på. Vidare är syftet att undersöka vilka faktorer som påverkar möjligheten att nå delägarskap i revisionsbranschen samt vilka faktorer som hindrar kvinnor från att, i samma utsträckning som män, nå delägarskap. METOD: Studien har en induktiv ansats i syfte att vara öppen för nya förklaringar
Entrepreneurs have difficulties in performing maintenance activities due to the increasing intensity of train services and failing infrastructure. Annually, the state loses billions of SEK due to delays caused by failures in infrastructure or maintenance not performed on time. The largest amounts of delays occur during winter time, when our infrastructure cannot cope with the climate as it is expo
The purpose of this thesis is to provide a new approach to the study of collaborative consumption. This new approach is to study collaborative consumption in the less affluent world from consumer culture theory apart from any managerial inclination in order to abstract the understanding of consumption patterns of the less affluent world towards collaborative consumption. The study aims to provide
In 2006 the Swedish parliament, riksdagen, decided upon guidelines to increase the committees work with science. I have made a mapping to see how this work is carried through in practice and how it has developed over time. My method and material consist of interviews with members of parliament and civil servants and governmental documents. As a background I have used experts- and democracy theory
Sammanfattning Syftet med denna uppsats är att undersöka hur våld, riktad mot någon annan familjemedlem än barnet, påverkar bedömningen av barnets bästa i frågor om vårdnad, boende och umgänge. Denna fråga inkluderar avvägningen mellan frågor om vårdnad, boende samt barnets rätt till umgänge med en förälder å ena sidan, och den våldutsatta kvinnans rätt till skydd å andra sidan. Det handlar alltsåSummary The aim of this study is to examine how violence against a member of the family other than the child, is affecting the assessment of the child's best interests in matters of legal custody, residence and access. This issue includes questions about legal custody, residence and the child's right to access to a parent on the one hand and the abused woman's right to protection on th
The results of Multiple Correspondence Analysis suggest that regardless of changes in perception of ‘FATE’ in American and Russian cultures during the last two centuries, the main distinctions such as perception of ‘FATE’ as Deterministic but Non-Agentive (things may happen but it is up to an individual to take charge) in American culture and Deterministic and Agentive in Russian culture (things h
The area of public procurement has a significant financial impact on the Union market, proven by the fact that 18% of the Union’s GDP is spent by public authorities on resources that are regulated by the legislative framework surrounding public procurement. Such a significant spending therefore has the possibility of controlling the behaviour of the supply side on the market by demonstrating what
Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för stThe zero-rating of intra-Community acquisitions in combination with the deferred payment of VAT has made it possible to employ carousel fraud with VAT on the internal EU market. Not only are the tax authorities in the different Member States losing out on VAT that is not accounted for by missing traders, but the innocent parties in business with the missing traders retain a right to refund VAT, le
Title: Technology – the link between network effects and diversification Seminar date: 2013-06-07 Course: FEKH19, Degree project Undergraduate level, Strategic Management, 15 University Credits Points Authors: Carolina Edvinsson, Adam Lindroth, Andreas Walberg, Laura Waldenström Advisor: Matts Kärreman Key words: Network effects, Diversification, Industry convergence, Technological platforms, Inno
Syfte: Genom studien ämnade vi beskriva och analysera huruvida Tele2s konkurrensfördelar kunde förklaras av de bakomliggande faktorerna positioneringsstrategi, nätverkseffekter och kontaktnät. Metod: Studien hade en kvalitativ undersökningsdesign i form av en deskriptiv fallstudie och fallföretaget var mobiloperatören Tele2. En deduktiv ansats valdes för att testa tre teoretiska ramverk. Semi-str
Title Female engineers in the construction industry - A study of how the industry is perceived by the women Authors Caroline Falk and Louise Åkesson Supervisors Radhlinah Aulin, Lund University and Gert Johansson, Gerjo AB Examiner Stefan Olander, Lund University Background Statistics show that the number of women graduates in construction-related educations in Sweden slowly is increasing, but thi
Abstrakt Examensarbetets titel: Verkställande direktörers ersättning, inverkan på företagsprestation inom industriverksamhet Seminariedatum: 2012-05-31 Ämne/Kurs: FEKH95, Examensarbete på kandidatnivå, finansiering, 15 högskolepoäng (15ECTS) Författare: Gustav Olsson, Fabian van Beirs, Fredrik Andersson Handledare: Maria Gårdängen Nyckelord: Verkställande direktör, ersättning, industriföretaAbstract Title: Chief Executive Officer remuneration, impact on business performance in the industrial activity Seminar date: 2012-05-31 Course: FEKH95, Degree Project, Corporate Finance, 15 credits (15ECTS) Authors: Gustav Olsson, Fabian van Beirs, Fredrik Andersson Advisor: Maria Gårdängen Keywords: Chief Executive Officer, compensation, industrial companies, regression analysis, Sweden
This master thesis work consists of the development of new hardware and software for the control box of an azimuthal guidance system used by aircrafts during the approach to the runway. The thesis work was done at Safegate International AB as a project running along the usual development projects. When designing electronics to be used on an airfield there are a lot of regulations and standards t
The world is facing complex sustainability challenges, and the quest for a more sustainable world is characterized by uncertainty, both regarding goals and means. It is argued that this uncertainty requires a social learning process, where people collectively find shared problem perception and directions for sustainable solutions. The Swedish 4H farms have a great potential of being a platform for
Heavy trucks vehicles by design often suffer from issues causing driver discomfort. That discomfort is here considered caused by oscillations in the driveline, which are affecting the driver. The driveline oscillations – sometimes referred to as shunt and shuffle - exist because of the sheer amount of power in a heavy truck engine, combined with a driveline where the components are relatively weak
