Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Background: The strategic importance of purchasing departments is increasing, yet supply risks are rather uncharted. The procurement of coffee involves supply risks and the purchaser needs to be able to handle these to enable the roasting-house to produce coffee as specified. Purpose: To chart risks in connection with the procurement of coffee as well as the possibilities of handling these. The thesis also examines if general risk management theories are applicable on the supply risk present within Swedish roasting-houses and can become an integral partof the purchasing process. Method: A qualitative case study of the purchasing process of Swedish roasting- houses.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Bakgrund: Alla företag utsätts för risk i någon grad. Ett exempel är flygbranschen, vars intäkter kan minska betydligt om kunderna inte längre vill besöka ett resemål pga. att det skett något obehagligt i området. Om företag, i sina årsredovisningar, inte informerar om vilka risker de utsätts för, blir investerarnas prognoser av framtida kassaflöden osäkra. Investerarna kommer då att kräva en högre riskpremie, vilket förstås är negativt för företaget.

This thesis investigates the underlying factors behind sexual risk-taking and non-risk-taking behavior with regard to Sexual Reproductive Health (SRH) among adolescents in Lusaka, Zambia. The Qualitative Approach was used for data collection and analysis and using the theory of Social Construction, the author explains how different contexts and aspects in the Zambian Society, that is Traditional, Socio-economic, Political, etc., influence the sexuality or sexual behavior of young people in Zambia. Hermeneutics was used to interpret the meanings in the texts/transcripts acquired through data collection and from the author?s knowledge and understanding of the Zambian historical and cultural contexts within which the participants of the research were constructed. Max Weber?s Ideal Type concept was also used to explain that each young individual?s sexual behavior is uniquely constructed by societal aspects.

Stress and time pressure is more present in todays labor markets. In financial markets a securities broker is forced to take decisions on investments under high cognitive load and under extreme time pressure. The research of decision under risk gained new ground with the development of the prospect theory and gave us new insights to the decision making of men. Prospect theory has shown that people are risk seekers when dealing with loss decisions and risk avert when dealing with profit decisions. The value function are defined over gains and losses.

Almost all people in Sweden have to visit a grocery store at some point, which are facing plenty of different kind of hygiene risks. They will face both employees and other customer - all of them are possible to give the innocent customer some kind of infection. Does the shopkeeper know this Maybe, maybe not. Nevertheless, there's a lot of work to do for a shopkeeper who wants to understand his customers. The shopkeeper needs to understand how to decrease the customers' risk perception, as well as how risk and media fits together.

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

This essay deals with risk management and social risks, which have received increased attentionin recent years. Methods for dealing with social risks, for example within local Risk andvulnerability assessment (RSA), are currently under development. The purpose of this paper is toexamine if and how social risk can be quantitatively assessed and mapped using GeographicInformation Systems (GIS). The definition of social risk that the essay is based on states: "Theprobability of unwanted events, behaviors or conditions originating in the social conditions thathave a negative impact on the objects that are worth to preserve.? A number of social riskindicators that can be used for a spatial analysis have been operationalized based on thisdefinition.

Detta examensarbete har undersökt vilka möjligheter som skapas genom att använda BuildingInformation Modelling (BIM) för Livscykelkostnadsanalyser (LCCA). Arbetet beskriver förstLCCA och sedan hur BIM samt öppna standardiserade dataformat kan användas för LCCAoch för kvalitetssäkring av data. Till sist visas hur ett verktyg som räknar ut LCC direkt frånen byggnadsmodell kan utformas. Genom att kunna synliggöra konsekvenserna av olikalösningsalternativ och göra kvalitativa LCCA erhålls genomtänkta lösningar och medvetenhetom de framtida förvaltningskostnaderna. För en byggherre som också ansvarar för driften kandessa alternativsvärderingar och analyser leda till betydligt lägre förvaltningskostnader.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.