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The purpose of this research is to investigate the value premium associated with extent of hedging in the U.S. airline industry during the period 2006 to 2010 and to study the results of hedging on accounting performance as a proxy for firm value. The multivariate approach has been taken to measure the firm value using Tobin's q and accounting performance variables. The results show that hedgi
Syfte: Studiens syfte är att verka kunskapshöjande kring de barriärer studenter upplever inför valet att starta ett företag. Dessa ställs mot tidigare forskning på området. Likheter och skillnader mellan dessa lyfts sedan fram, varpå förslag på åtgärder för att höja andelen entreprenöriella studenter föreslås. Metod: I enlighet med hermeneutikens skola har undersökningen utformats som en kvalitati
Previous empirical research has developed many theoretical frameworks to explain the motives behind risk management and provide evidence that hedging does add value to the firm. However, the effect of disclosure on firm value has often been researched separately and the effect of hedging disclosure on the hedging premium is still largely untested today. This provides us with an opportunity to brin
The thesis departures from concepts from conflict transformation and resolution literature and peace research in order to analyse the situation in the Northern Region of Ghana and establish the possibilities of work for the Commission on Human Rights and Administrative Justice in the Northern Region. Further, the Paris Principles are studied and the basis for work of national human rights institut
The general purpose of this randomized controlled pilot study was to investigate the potential effects of The Four Immeasurables Program on empathy and measures assumed to be related to the development of empathy and empathic concern for others such as perceived stress, mindfulness, and self-compassion. Of primary interest was to study whether the program can alter the dispositional tendency to fe
Uppsatsen baseras på översättningen av två böcker skrivna för lässvaga ungdomar, Death Leap och Babyfather. I uppsatsen beskrivs arbetet med källtext, översättningen och de problem och ställningstaganden som dykt upp samt den revisionsprocess som krävts för att få till färdiga översättningar av texterna. Böckernas lättlästa drag undersöks och uppsatsen diskuterar också hur översättningarna kan ellThis essay is based on the translation of two books for struggling readers, Death Leap and Babyfather. The essay describes the on-going work with the source texts, the translation and the problems and choices connected with it, as well as the revisions needed to create the final translations of the texts. The readability of the books is examined and the essay also discusses how the translations ma
Uppsatsen behandlar ekokritikens position som litteraturteori och ämnar redogöra för dess brister och fördelar i ett litteraturvetenskapligt sammanhang. Uppsatsen presenterar ekokritikens uppkomst,historia, influenser och ambitioner, för att sedan övergå till en faktisk ekokritisk analys av Harry Martinsons Nässlorna blomma och Svärmare och harkrank. Därefter utvärderas de resultat som uppnåddes i
Globaliseringen har haft en stor inverkan på människors privata relationer. Den ökade migrationen har avsevärt ökat chanserna för att människor slår sig ner och startar familj utanför sina hemländer. Detta arbete visar att föräldrar från internationella familjer begår mer än hälften av alla olovliga internationella barnbortföranden eller kvarhållanden till/i sina hemstater. Övriga fall svarar de fGlobalisation has made its impact not the least on peoples’ private relations. The increased migration has made chances of people settling down and starting family outside their home countries rather high. The thesis has shown that parents from international families commit more than half of international parental abductions or retentions to/in their home states. The remaining group of parents sim
Japanese classifiers with emphasis on the three main classifiers –tsu, -ko and –hon will be discussed in this thesis. Initially the word classifier will be analyzed to give us further understanding of the Japanese classifiers. The prime goal of this thesis is to analyze the semantic properties and daily use of the classifiers –tsu, -ko and –hon and to see what these classifiers have in common with
Föreliggande studie syftade till att undersöka guidad internetbaserad självhjälpsbehandling, enligt kognitiv beteendeteori, inom öppenvårdspsykiatrin för patienter med egentlig depression. Studien använde case series design och författarna följde symtomförändring hos sex patienter med egentlig depression under behandlingens åtta veckor med hjälp av Montgomery Åsberg Depression Rating Scale – Self
An indication of the problematic consent in a private relationship was given by judge Pettiti in his concurring opinion in Laskey, Jaggard and Brown v. The United Kingdom. The applicants were accused and convicted for sado-masochistic acts on themselves and on other, consenting people in private. One of the applicants' claim was that those acts were conducted by willing adult participants. The
Dissociation är ett begrepp som används mångtydigt för att beteckna ett eller flera fenomen. Psykologer inom allmän vuxenpsykiatri i Skåne intervjuades om deras förståelse och användning av begreppet i relation till deras arbete med patienter. Studien syftade till att undersöka begreppets användning i en klinisk kontext som inte specialiserat sig på traumabehandling. Ansatsen var uttalat pragmatisDissociation is a term used ambiguously to describe one or several phenomena. Psychologists working in general adult psychiatry in Skåne were interviewed about their understanding and use of the term dissociation in relation to their work with patients. An aim of the study was to describe the use of the term in a clinical context that does not offer specialized trauma treatments. Another aim of th
The aim of the paper is to compare the phenomenon of clustering in Russia, in terms of innovation policy to sustainable economic growth, with the positive experience of implementation of cluster approach to innovation in the EU as a part of the EU innovation strategy to competitiveness, within the theoretical framework of RIS. By aspiring to boost its global competitiveness Russia pursues innovati
The introduction of foreign goods into the European Union is subject to import VAT; some importers seek to introduce goods in an illegal way to have tax advantage and make their business more profitable. Customs seek to control and combat this problem, finding out whether the goods are imported in a proper manner, determining the responsibilities of importers on VAT, and thus impose penalties prov
The purpose of this study was to examine the possible interrelationships between stress, optimism, pessimism and coping strategies. A further aim was to examine the possible gender differences regarding the studies variables. Versions of the questionnaires that measure stress, optimism, pessimism and coping strategies were distributed out to 100 employees in different workplaces and answered indiv
This thesis examines different usages of the particle sa, mostly in sentence-final position, as an interjection and as an interjectional particle, and discusses how it is used by women. The methodology was done by interview with three female informants in the ages 20 to 21. The thesis arguments that there are substantial differences between how sa is used by women and men, and in female roll-langu
