The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

This essay is written within my education for Technical Officer in the Swedish armed forces. The essay describes the alternative fuels that the Swedish armed forces can make use of if the supply of fossil fuels is insecure. The alternative fuels that are described and compared are; Synthetic diesel, Organic diesel, Methanol and Ethanol. The essay describes the process of producing the alternatives, the need for modification and the economics for each alternative. The alternatives are compared and assessed for their ability to secure the supply of fuel to the Swedish Armed Forces.

This essay is about leadership in libraries within the academic world, i.e. leadership in research libraries. To place our survey in a context we begin the theoretical review with a chapter about organisation theory. We dont think its possible to separate the leader from the organisation so we wanted to describe the organisation and its effect on the leadership. The next theoretical section is about leadership research.

Syftet var att beskriva förekomst av risk för eller undernäring samt vanligast insatta och typav förebyggande åtgärder bland personer i särskilt boende samt att undersöka om det fannsskillnader i förekomst av risk för eller undernäring hos personer med neuropsykologiskaproblem jämfört med personer utan sådana problem. Studien hade en beskrivande ochjämförande design med kvantitativ ansats. Datat inhämtades från kvalitetsregistret Senioralert. Deltagarna i studien utgjordes av 341 personer från en kommun i Mellansverige.Resultatet visade att 41,9 % hade risk för eller var undernärda enligt MNA-SF. BMI <22poäng hade 23,5 %.

The aim of this thesis has been to examine how the risk for the swine flu was represented in the Swedish Radio news broadcast Ekot 16.45 during different phases of the pandemic in 2009. We wanted to study how the risk was described in different discourses and periods? Were the participants in the reporting calming or warning the listeners in relations to different aspects of the swine flu? What consequences for the community were reported in the broadcasting?To find the answers to our questions, we analysed 13 features about the swine flu broadcasted in Ekot?s main news broadcast Ekot 16.45. We used critical discourse analysis inspired by Norman Fairclough.We identified four types of discourses in our text, a journalistic discourse, a medical discourse, a nationalistic discourse and an authority discourse. The main discourse was the medical one.

It is well proven that physical exercise has an impact on our bodies as well as our minds. The aim of this study is to examine if this impact also affects economic behaviour. Three hypotheses regarding the impact of acute exercise on overconfidence, risk enhancement and well-being have been tested by collecting questionnaires from 364 participants at Friskis & Svettis, Kungsholmen who all were asked to answer the questions either before or after exercising. The differences between the before and after group were analysed, indicating small increases in all three test areas after exercising. These increases were, however, not large enough to reject any of the null-hypotheses of zero effect on the given five per cent significance level.

The aim of this Master?s thesis is to analyse how adult students in Swedish adult education seek information for school tasks. The focus is on how they use the public library and electronic information sources and their reflection on information and sources in this process. Also of interest in the study is the help they receive from staff in the public library and their teacher. Methods used in collecting and analysing data for this study were of qualitative nature.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Äldre patienter som har risk för undernäring eller är undernärda är vanligt förekommande på svenska sjukhus. Syftet med denna litteraturstudie var att beskriva vad sjuksköterskan kan göra för att förebygga undernäring hos äldre patienter (65+) på sjukhus. En beskrivande litteraturstudie genomfördes där författarna granskade elva vetenskapliga artiklar. Artiklarna söktes i databaserna PubMed och Mosby´s index. Resultatet i studien visade att det finns flera olika mätmetoder för att upptäcka undernäring eller risk för undernäring hos äldre patienter inneliggande på sjukhus.

AbstractBruzelius, E. (2010). Adolescents and sexuality ? Attitudes among employees at Juvenile receptions in Gävleborgs län. Högskolan i Gävle, Akademin för hälsa och arbetsliv.The aim of the current study was to examine and describe what perceptions and values of em-ployees at Juvenile receptions in the county of Gävleborg have about adolescents? sexual and general health.

This review paper summaries scientific research about horse thermoregulation and the consequences of using a blanket. Horse owners put blankets on their horses to protect them when they are clipped, to protect them from bugs, to keep them clean and so on. This can have consequences for the horse which their owners might be unaware of. I have tried to answer following questions by searching the available scientific literature; ? How can the horse maintain thermoregulation? ? Is there a risk of suffering when horses wear a blanket? ? Is there a risk of suffering when horses do not wear a blanket? ? How can animal inspectors estimate the welfare of horses when they wear or do not wear a blanket? My result shows that horses who wear a blanket have an increased risk of becoming overheated, develop a chafing, have an increased exposure hazard and have a restrained natural behaviour.

Bakgrund: Företag utsätts dagligen för olika former av risk och osäkerhet. Efter2008 års finanskris där många företag hamnade i finansiellttrångmål, då det var oförberedda på finansbubblans konsekvenserblev riskhanteringen inom tjänsteföretag mer uppmärksammat. Huridentifierar och hanterar egentligen tjänsteföretag operativ risk ochtill vilken grad använder dem sig av försäkringar? Och hur förhållersig den praktiska riskhanteringen i relation till akademisk teori?Syfte: Syftet med denna uppsats är att skapa en djupare förståelse i hurtjänsteföretag identifierar och hanterar operativ risk med hjälp avolika försäkringar och sedan jämföra med teori gällanderiskhantering.Metod: En kvalitativ fallstudie som bygger på intervjuer riktade mot ettspecifikt företag för att djupare kunna studerariskhanteringsprocessen och deras hantering i form av försäkringar.Vi har även valt att komplettera med information från företagetsårsredovisningar.Resultat: Resultatet av vår undersökning styrker den teoretiska kopplingen tillpraktiken. När det kommer till begrepp som risk, riskhantering ochriskhanteringsprocess anser vi att det finns ett starkt sambandmellan teorins tolkning av dessa och den praktiska tolkning samttillämpning.

Denna uppsats behandlar ämnet Försvarsmaktens Fysiska Standard. Uppsatsens syfte är att skapa ett underlag för att förbättra eller bibehålla möjligheterna för officerarna vid Artilleriregementet A9 att genomföra Försvarsmaktens Fysiska Standard (FM FysS). Detta för att uppfylla de krav som ställs avseende fysisk prestationsförmåga på en officer i Försvarsmakten. Den frågeställning som använts är Hur uppfattar officerarna på A9 att de genomför FM FysS?Den metod som använts är en enkätundersökning som genomförts bland officerarna på A9.Resultatet från enkätundersökningen visar att det finns både positiva delar som bör bibehållas och förbättringspunkter för genomförandet av FM FysS.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.