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.

In contemporary public debate there is currently a great deal of focus attached to environmental problems and social responsibility. This trend is noticeable within the clothing industry, where it has become increasingly popular for new brands to market themselves with an environmental and ethical profile. An anthropological approach has been used to investigate how individuals understand ethical dimensions of clothing, and relates to the consumers? ideals that are pronounced by clothing companies with an environmental and ethical profile. Interviews have been conducted with young men, a group often absent in accounts of ethical consumption.

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.

The aim of this thesis is to describe and analyze the geographical distribution of everyday criminality in the town of Borlänge during the year 2002 and to analyze which measures to be taken in the physical social planning to decrease this everyday criminality there. The term everyday criminality is here to be understood as those categories of crime that appear most frequently in the records of reports to the police every year. Here two kinds of crime have been in focus, thefts from cars and office burglary.In fulfilling this aim two main questions have been answered. The first one is how the everyday criminality was distributed geographically in the town of Borlänge during the year 2002. The second one is which measures to be taken in the physical social planning to decrease this everyday criminality in the town of Borlänge.In order to answer the first question a spatial autocorrelation analysis, Local Moran LISA has been used.

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.

This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.

To be able to compete on the market environmental Management System has become an important part of operations work. However, many companies still haven?t implemented an environmental management systems due to lack of time and the high costs. One of the companies with this problem is Falu Bildemontering. Their goal is to accredited according to the ISO 14 001 certificate.

The thesis "Jaummuov?rrie Flower Meadow: An Assessment of Species Diversity and Cultural History," provides a detailed botanical examination of Jaummuov?rrie flower meadow in the Ammarn?s area, focusing on its biodiversity and cultural significance. The study aims to evaluate the species richness of the meadow and explore its role in the cultural heritage of the region. In addition to its ecological importance, the thesis delves into the cultural history of Jaummuov?rrie flower meadow, tracing its significance to the local community and traditional practices.

Denna forskning handlar ett system som jag och min kollega Pierre Brockmanns skapade för att kunna visa för eleven hur han/hon ligget till i sina kurser som praktiseras ute i arbetslivet. Efter en inspektion från Skolverket uppdagades det att tydligheten på det gamla systemet inte var tillfredsställande. I studien har jag använt mig av kvalitativ studie för att få veta vad elever, handledare och yrkeslärare upplever att det fungerar.Tack vare djupintervjuerna fram kom förbättrings förslag vilket har lätt till att APU/APL- uppföljningssystemet har kunnat vidareutvecklas, och bli ännu tydligare. Även dokumentationen inne på skolan har utvecklats, för att tydliggöra för eleven ?vart den är på väg?.För handledarna har systemet betytt mer förståelse för att det är skola som eleven gör ute på sin praktik, och att medvetenhet om vad som skall läras på praktiken har gjorts tydligare.Yrkeslärarna känner sig mer professionella och att de har ett meningsfullt uppdrag när de är på APU/APL besök.

Today's research on animal assisted interventions (AAI) has focused on the positive effects on humans. Dogs used for AAI are an expanding market, but the research on this area hasn't followed the increasing use. The few studies on dogs in this field mostly observed their cortisol-levels and are very ambiguous. I have observed the behaviour of dogs working with AAI compared to when they are off-duty to see how they are affected by their work. Their handlers where also told to make an assessment of the dog's emotions during the session.

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.

Psittacines and reptiles are exotic animals that are difficult to care for and it requires extra knowledge to make a correct assessment of their wellbeing. An animal welfare inspector, with an education in general animal welfare, may not have a deep enough knowledge of exotic animals to do a proper assessment of the animal?s general condition and its environment. In this paper it was therefore examined if animal welfare inspectors have enough knowledge to do a satisfying inspection of establishments working with selling of exotic animals. A literature study was used to examine difficulties with each species.

The aim of the present study was to investigate response time variations in tasks for assessment of high level language functions and how response time is related to education, age and gender. Response time is defined as the time to complete a task after it has been presented. 103 subjects, aged 20 to 80 years, were tested with the Assessment of Subtle Language Disorders, Sentence analysis and Morphological completion. The subtest Comprehension of ambiguous sentences showed the longest response time and Morphological completion the shortest. Correlations were found between increasing age and longer response time for Comprehension of metaphors and between education and response time for several subtests.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.