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.

Titel: Risk och osäkerhetsfaktorer i årsredovisningen Nivå: C-uppsats i ämnet företagsekonomi Författare: Ann Forsström och Mikael Örtenvik Handledare: Fredrik Hartwig Datum: 2012 ? April  Syfte: Syftet med vår studie är att undersöka den frivilliga rapporteringen av risk och osäkerhetsfaktorer i årsredovisningar. Metod: Vi har använt en abduktiv ansats och genomfört en kvalitativ såväl som kvantitativ innehållsanalys av utvalda bolags årsredovisningar. Vi prövar 5 olika hypotester genom multipel regessionsanalys. Vår insamlade data redovisas både i tabell- och textform. Resultat & slutsats: Undersökningen visar att det finns en signifikans i hypotes 5: det finns ett samband mellan ett bolags skuldsättningsgrad och antalet redovisade risker och osäkerheter.  Övriga hypoteser har ingen signifikans och förkastas därmed. Vid genomgången av undersökningsbolagens årsredovisningar finner vi dock att det finns betydande skillnader i redovisningen av risker och osäkerheter mellan de undersökta bolagen.  Förslag till fortsattforskning: Det skulle vara intressant med en jämförelse av bolag som verkar inom samma typ av försäljning t ex.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

Some word processing programs save information that not all users of the program are aware of. This information consists of a number of things. Example of that is who the writer of the document is, the time it took to write it and where on the computer the document is saved. Text that has been changed or removedcan also be saved. This information is not shown in the program and the user will therefore not be aware of its existence.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Bakgrund: Undernäring förekommer hos uppemot 30 % av äldre personer på särskilda boenden (SÄBO). Det är ett av distriktssköterskans ansvarsområden att upprätthålla en god nutritionsvård. Syfte: Syftet var att undersöka förekomst av undernäring bland äldre personer (65 år och äldre) på särskilt boende samt relationer mellan undernäring och fallrisk, risk för trycksår respektive nedsatt munhälsa. Vidare var syftet att undersöka vilka preventiva åtgärder distriktssköterskan erbjöd för att förbygga alternativt behandla undernäring hos äldre personer. Metod: Studien hade en kvantitativ ansats.

The aim of this literature study was to find out how nurses experience their work-situation and work environment and which the risk factors where. We also wanted to examine what kind of influence those risk factors had on nurses work satisfaction. This was done by the following question: What are the risk factors that can lead to burnout in work environment of nurses? The method was by critical examination of ten scientifically articles. The articles were critically studied by the criterions of Polit, Beck & Hungler.

Under den senaste finansiella krisen spelade revisorerna a?terigen en kontroversiell roll i na?gra av de skandaler som blossade upp. Tidigare studier sa?ger att revisorer ba?st studeras under kriser eftersom det a?r da? deras funktion testas. I uppsatsen underso?ks hur revisorerna anser att deras arbete med risk och va?sentlighet fo?ra?ndrades under den finansiella krisen.

The effect of total dietary fat on the blood lipid profile: a reviewFat consumption has increased in Sweden in the 21th century, probably due to the advancement of the diet low car high fat (LCHF). Also, cardiovascular disease is the leading cause of premature death in Sweden. Various blood lipids are used to evaluate the cardiovascular disease risk; total cholesterol, LDL, HDL and triglycerides among others. High levels of total cholesterol, LDL, triglycerides and low levels of HDL are believed to increase the risk. The purpose of this review was to examine the effects of high-fat-diet on blood lipids, cholesterol, LDL, HDL the ratio between LDL/HDL and triglycerides through a systematic review.

The purpose of this study is to examine what factors that motivate people to work in professions with an explicit and inherent risk of threats and violence. By using a qualitative study and conducting in-depth interviews with eight security guards and doormen with experience from working at restaurants and nightclubs, the study could conclude that the interviewed security guards and doormen were motivated mainly by economic incentives and the social interaction that the profession entails. Status and riskiness of the profession did also, to a certain extent, contribute to the motivation. The professions' lack of advancement opportunities were frequently mentioned as the main reason to why one chose to leave the position, or consider the time in the profession as limited..

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..

Value at Risk (VaR) är en finansiell metod för att skatta risker och som används i stor utsträckning av banker och företag. VaR beräknar att en eventuell förlust inte skall överstiga ett visst belopp med 95/99 procents konfidens. Denna uppsats syfte är att undersöka om VaR kan appliceras på en svensk aktie när Riskmetrics-modellen (IGARCH) skattar volatiliteten på aktien trots oro på den finansiella marknaden. Undersökningen genomfördes på Volvos B-aktie med data från perioden 2003-01-01 till 201 2-12-31. Vi genererade enstegsprognoser över den potentiella förlusten (VaR) givet en fiktiv investering av 10 000 000 SEK.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

Our companion animals can, with or without symptoms, carry infectious agents which have a potential to induce diseases in man, so called zoonoses. An immune compromised person has an increased risk of becoming infected by various agents, and thus also has an increased risk to become infected by one?s own companion animals. A study was carried out within the veterinary program at SLU, Sweden, based on a questionnaire answered by 31 physicians, 31 veterinarians and interviews of 30 immune compromised persons in Sweden. The study investigated the following questions: Which zoonoses do physicians and veterinarians consider to be the most important to inform immunecompromised persons about? How are immunecompromised persons being informed by their physicians about the risk of catching zoonoses from their companion animals? How are the owners of zoonosis-infected animals being informed by their veterinarians about zoonoses? Does veterinary medicine and human medicine communicate about zoonoses, in order to take the best care of immunecompromised persons in contact with animals? The results of our study imply that: - Physicians and veterinarians differ about which zoonoses immunecompromised persons should be informed about. - Only oral information is passed to immunecompromised persons and animal owners.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.