Syftet med detta examensarbete är att förklara vilka faktorer som påverkar de icke-finansiella företagens val att tillämpa säkringsredovisning under åren 2007-2010. De valda åren utgör också de år då den finansiella krisen slog till på såväl internationella finansiella marknader såväl som på den svenska finansiella marknaden. Det empiriska materialet som har samlats in utgörs av 871 årsredovisning

In order to explain the driving forces behind the development of a common external energy policy, the thesis investigates the gas interdependence between EU and Russia, and the implications for EU of being highly dependent on supplies from a single provider. The main argument of this thesis is that external stimuli, challenging European energy security, spur intergovernmental cooperation and lead

The brief 2008 war between Russia and Georgia constituted a major military and political defeat for the Georgians and the government of President Mikheil Saakashvili. The conflict rendered much of Georgia’s military capability obliterated and Georgian dreams of regaining control over the two breakaway territories of South Ossetia and Abkhazia shattered, and severely damaged relations between Russi

Member States failure to comply with EU-legislation challenges both the realization of the common market as well as the legitimacy and effectiveness of the European integration process. Integration between Sweden and Denmark in the common Oresund Region has received both regional and national political support as engine to economical development, and as both states are generally known for their hi

This essay follows my attempt to explain how power structures dictate a state’s susceptibility to the actions of nonstate actors. Specifically, is there a way to determine if a onetime incident perpetrated by a nonstate actor can effectively reduce or increase bilateral relations between states? I hypothesized that I could effectively gauge the likelihood that political and economic activity betwe

Obesity is a worldwide epidemic, affecting children as well as adults. Obesity is a major risk factor for number of chronic diseases, it is closely related to premature mortality and other negative effects on health-related quality of life. Obesity places great economic burden on states as well as obese individuals themselves. Addressing obesity seems an urgent matter, but who should be responsibl

The purpose of this study was to gain knowledge about and to understand the difference between the two genders as regards well-being and subjective health among unemployed immigrants, living in Sweden. The central aspect that is studied is, how family and social relations on the one hand, and the relation to the labour market on the other, influence immigrants and how they manage their situation.

The quantum cascade laser (QCL) is a semiconductor heterostruc- ture using inter sub-band transitions to generate stimulated emission. The quantum cascade detector (QCD) is a similar to the QCL, but the heterostructure is tailored to absorb radiation and give a read-out current. In this work, three planned or realised QCL:s and two QCD:s have been simulated and analysed using a program based on th

This thesis explores the interactions between tourism development and cultural values in the South Pacific nation of Samoa. As tourism is likely to remain a key strategy for the development of Samoa, this study explores the impact of such development on the cultural component of fa’a Samoa, or Samoa’s way of life, which varies quite significantly from Western, capitalist culture. The aim of the st

In this thesis, I have attempted to understand what meaning the phenomenon of labour migration holds for members of the sending communities and what are the contours of change in the social structure and cultural imagination of the sending community as a result of this migration. The primary field work was carried out in Palasi village of Araria district in Bihar, India. I have employed Portes’ (2

The purpose of this case study is to identify the driving forces that motivated various companies to implement sustainable water management (SWM) voluntary initiatives in four Latin American countries: Panama, Colombia, Ecuador and Brazil. Additionally, the case study explores opportunities on how strategic stakeholders, such as government institutions, NGOs, IGOs, financing institutions, and the

The establishment of the Internet and progression in computer science is connecting people at an alarming rate. Through these online connections an image-sharing culture has emerged. A prominent contributor to this social phenomenon is Facebook. Since Facebook launched its social networks in 2004, the popularity and growth of the platform has been phenomenal. It has become today’s dominant source

Enligt svensk familjerätt är syskons rätt till varandra varken en fastslagen lag eller utvecklad i förarbeten och doktrin. Trots detta föreligger det ett starkt skydd av syskon enligt praxis, vilken har sin grund i begreppet kontinuitet. Begreppet kontinuitet är ett resultat av främst praxis, men har sin grund i förarbeten. Denna har till syfte att behålla all slags pågående kontinuitet för barnetAccording to Swedish family law, the right for siblings to each other is not a stated rule, nor well developed in preliminary works or doctrine. However, there is a higher level of protection of siblings according to case law, which is anchored in the concept of continuity. The concept of continuity is mainly a result from case law, but has its ground in preliminary work. It aims to maintain all c

This thesis analyses the impact of structural changes in the Tajik society and education system in relation to factors such as gender differences, academic success, socioeconomic status of families, and the educational expectations and plans of Tajik parents and children. The thesis begins by briefly describing the social transformations that Tajikistan wentthrough in the past 100 years; particula

I svensk lagstiftning så är det föräldrabalkens 6 kap. 2 a § som stadgar att barnets bästa ska vara avgörande för alla beslut gällande frågor om vårdnad, boende och umgänge. Principen om barnets bästa är viktig för barnlagstiftningen och finns både i svensk rätt och i internationell rätt. Ett problem är att barnets bästa inte är så lätt att definiera, varken i svensk rätt eller i internationell rä

This multiple case study investigates how technology choice and market access, as components of agricultural extension services, contribute to the empowerment of farmers in the Banke District of Nepal and in the state of Virginia in the United States. My ‘empowerment’ analytical framework is inspired by Amartya Sen’s Development as Freedom concept. The research methodology is rooted in qualitative

Syftet med denna uppsats har varit att undersöka hur yrkesverksamma terapeuter arbetar med styvfamiljer. Vi har fördjupat oss i könsroller och vilka erfarenheter terapeuterna har utifrån detta perspektiv. Ytterligare ett fokus har varit hur barnens situation uppmärksammas i ett styvfamiljsperspektiv, då speciellt utifrån barnperspektivet och aktuell lagstiftning. Vårt material grundar sig på kvali

Syftet med denna uppsats är att utreda det s.k. visstidsdirektivets inverkan på svenska nationella bestämmelser rörande tidsbegränsad anställning. De frågeställningar som därvid uppställts är följande. Vilka krav ställer visstidsdirektivet på nationella rättsliga åtgärder för att förhindra missbruk av på varandra följande tidsbegränsade anställningar? Vilka rättsliga åtgärder har i Sverige införtsThe purpose of this essay is to discuss the impact that the Council Directive concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP, has had on Swedish national legislation regarding fixed-term work. In doing so, I will aim to answer three questions. What legal measures does the directive on fixed-term work require be taken through national legislation to prevent

Bakgrund: Diatermi är ett elektriskt operationsverktyg som används flitigt vid operationer. Det finns två olika sorters diatermiverktyg, monopolär diatermi och bipolär diatermi. Vid användning av diatermi bildas en illaluktande rök som kan innehålla levande cancerceller och irriterande kolväten. För att evakuera diatermirök används ett rökutsug. Syfte: Syftet var att undersöka i vilken utsträcknin

Free movement of goods, capital, workers and services have stimulated economic and social interaction between Member States of the European Union. At the same time international trade and globalization go far beyond the scope of the EU and have a tremendous impact on various countries in the world. Capital mobility encourages companies to look for business opportunities world-wide in order to meet