The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

It is estimated that 22 000 contaminated areas exist in Sweden today. In order to classify the risk of contaminant migration from these areas and to prioritize which of these contaminated areas should first be treated, the Swedish Environmental Protection Agency (EPA) has designed a method, for the investigation of contaminated areas (MIFO). One of these contaminated areas is the landfill Gräsötippen outside Köping. The landfill has been used by both Yara AB and the Köping municipality between the years 1945 and 1975, and both industrial and household waste have been deposited there. The aim of this report is to survey which contaminants that can be found in the soil and water in the landfill Gräsötippen and to evaluate the migration of these contaminants.

Phosphorus (P) is an essential nutrient but a surplus could lead to eutrophication. Furthermore, the minerals used to produce the mineral phosphate is a non renewable resource. There are in other words several reasons to reduce the leakage of P and the agriculture is one important area to attend. The aim of this work has been to investigate if carbon-rich arable soils content contain more P than arable soils with low carbon content. Moreover it has been calculated if the carbon-rich soils could pose a risk of P leakage by comparing their delivery of P with the plant uptake. The work has consisted of compiling the results from former gathered and analysed soil samples of 130 Swedish arable soils. The fractions of P considered are water soluble P (Pw), ammonium lactate-extractable P (P-AL), hydrochloric acid-soluble P (P-HCl), organic ammonium lactate-extractable P (Porg-AL) and inorganic ammonium lactate-extractable P (Porg-HCl).

Bakgrund och problem: Vi upplever idag en världsomfattande ekonomisk kris med fallandetillväxt, minskad konsumtion och kreditåtstramningar. För knappt två år sedan var läget detmotsatta och de flesta av världens större börser nådde sin topp. Företag behöver oavsettkonjunkturläge finansiera sin verksamhet, i många fall räcker inte interna medel utan externtkapital behövs. Företagens val av kapitalstruktur kan i goda tider öka avkastningen men kan isämre tider orsaka stora problem som kan leda till konkurs.Vid val av finansieringspolitik i ettföretag måste vissa avvägningar göras. Ett av de mest väsentliga valen som företagsledningenmåste ta ställning till är storleken på skuldsättningsgrad som i sin tur styrs av mål förräntabilitet på eget kapital och i vilken utsträckning man är villig att ta risker.Syfte: Den här undersökningen syftar till att undersöka om det finns några samband mellanden finansiella risken i de undersökta företagen och storlek, tillväxt och lönsamhet.

The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

Det finns faktorer på arbetet som påverkar yrkesverksamma till att bli mer eller mindre stressade. Socialt arbete inom socialtjänsten präglas ofta av en hög arbetsbelastning, höga krav, orealistiska förväntningar och i allmänhet ett komplext arbete. Det är något som påverkar hur den enskilda socialarbetaren upplever stress. Studiens syfte är att undersöka risk- och skyddsfaktorer för yrkesrelaterad stress hos socialarbetare samt deras copingstrategier vid stress. Den valda metoden för studien är kvalitativa semistrukturerade intervjuer med fyra socialarbetare inom socialtjänsten.

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.

Syfte: Syftet med den h?r systematiska ?versikten var att unders?ka det vetenskapliga underlaget f?r om det fanns ett samband mellan vegankost och risk f?r frakturer hos kvinnor 45 ?r och ?ldre, j?mf?rt med icke-vegetarianer. Metod: S?kningen delades in i fyra s?kblock inneh?llande synonymer kopplade till ?Fraktur?, ?Vegankost?, ?Medel?lder? och ?Kvinnor?. S?kningar efter prospektiva kohortstudier gjordes i PubMed och Scopus samt i referenslitteratur. Inkluderad population var kvinnor 45 ?r och ?ldre som ?t en vegankost.

SAMMANFATTNINGBakgrund:Det skulle vara värdefullt att ha ett riskbedömningsinstrument för att identifiera äldre patienter som är i risk för komplikationer efter kolorektal kirurgi.Syfte:Att undersöka förekomst av postoperativa komplikationer hos äldre kolorektalpatienter och om riskbedömningsinstrument eller andra faktorer kan förutse dessa.Metod:En prospektiv studie med kvantitativ ansats och deskriptiv design.Urvalskriterier var patienter, män och kvinnor, ? 70 år, elektiv kirurgi för kolorektaltumör. Datainsamling gjordes före kirurgi genom intervju med standardiserade frågeformulär och test. Journalgranskning genomfördes 30 dagar efter kirurgi.Resultat:Trettiosex procent av patienterna utvecklade någon form av komplikation. Vanligaste komplikationerna var sårinfektion och urinvägsinfektion.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.

Syftet med denna uppsats har varit att undersöka storbankernas etiska fonder. Samtliga fonder jämfördes med varandra och med marknaden för att undersöka hur dessa har presterat i avseende på risk och avkastning. Uppsatsen syftar även till att vägleda bland storbankernas etiska fonder, d.v.s. kunna erbjuda läsaren en bild av vilka fonder som kan vara intressanta ur ett placeringsperspektiv. Studien är av kvantitativ karaktär och utfördes med hjälp av fonddata inhämtad från respektive storbank.

The purpose of this study was to investigate the presence of arterial insufficiency in patients undergoing CABG surgery and whether arterial insufficiency is a risk factor for postoperative wound infections in the harvesting leg. Patients who had CABG surgery were enrolled consecutively. A total of 144 patients participated in the study. During their hospital stay demographic data was recorded, as well as pre-, intra-, and postoperative tests and risk factors. The patients answered a questionnaire regarding postoperative wound infections 30 days after surgery patients answered a questionnaire regarding infections.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.