In 2009 transgendered persons were included in the Swedish law against discrimination. Prior to the inclusion a commission made an investigation of the necessity of such change in the law and how it could be designed. This essay focuses on the discourses regarding gender that appear in the law and the report written by the commission. Using theories by Judith Butler and discourse analysis inspired by Norman Fairclough it identifies two main discourses regarding gender: a two gender discourse and a queer discourse. The two discourses meet in the studied material in an antagonistic way, a conflict that is solved by separating the two and making one part of the law focus on gender and one on transgender.

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.

The Swedish pharmacy market will be re-regulated in July 2009 which will present private actors with an opportunity to enter the market. Several risks and uncertainties are associated with such an entry. The purpose of this thesis is to increase the understanding of identification and management of risks and uncertainties associated with entering the Swedish pharmacy market. We also intend to investigate similarities and differences in risk identification and risk management as well as create an understanding of the underlying reasons for these similarities and differences. Three companies interested in entering the market have been interviewed and the interviews were conducted with an open approach to avoid influencing the companies? answers.

Background: 2007 there was 42 000 fall related accidents in Sweden and they are expected to increase the next few years. Fall among elders results in both increasing economically costs and suffering, but they can be prevented. For example has physical exercise shown an increasing effect on the risk for falls. Aim: The aim of this literature review was to investigate what influence Tai Chi has on the risk for falling among elder. Method: A literature review was conducted where eleven scientific articles were analysed with inspiration of the content analysis.

Syfte: Syftet med f?religgande studie ?r att ?ka kunskapen om journalisters upplevelser av m?tet med den offentliga sektorns organisationer, och vad som ?r de bakomliggande orsakerna till deras upplevelser. Teori: Teorier av Lundquist (2001) om tj?nstem?nnens lojalitetsdilemman samt agerande vid oegentligheter p? arbetsplatsen. ?ven tidigare forskning inom intraorganisatorisk tystnadskultur i offentliga organisationer anv?nds.

Syftet med denna studie är att identifiera hur olika faktorer påverkar icke-finansiella upplysningar som tillhandahålls av svenska börsnoterade företag i deras externa icke-finansiella rapporter. Studien kombinerar inslag från olika redovisningsteorier, tidigare litteratur samt vetenskapliga artiklar med fokus på icke-finansiell rapportering. En kvantitativ metod har använts för att undersöka mängden upplysningar genom en innehållsanalys. Vid uttagning av data och skapande av statistik har Spearman's rho korrelationsmatris och multipel regression analys använts. Totalt har 51 externa ickefinansiella rapporter undersökts.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

SammanfattningDenna uppsats undersöker möjligheterna att bedöma en akties framtida risk och avkastning med hjälp av nyckeltalen soliditet och marknadstillväxt. För att göra detta undersöks företag noterade på Stockholmsbörsen under perioden 2004-12-31 till 2006-06-30. Analysen görs med hjälp av linjär regression och visar att nyckeltalen inte har något signifikant samband med risk och avkastning med reservation för ett lågt men signifikant samband mellan marknadstillväxt och beta på 5%-nivå..

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.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Denna uppsats syftar till att beskriva och skapa en modell för vilka faktorer som påverkar revisorns roll och som därmed utgör en viktig del i koordinationen mellan intern- och externrevisorer. Bakgrunden till denna studie grundar sig på att det hela tiden sker förändrade spelregler vilket har påverkat utvecklingen av intern- och externrevision. Även revisionsskandaler har påverkat utvecklingen och det har blivit viktigare med en god intern kontroll.Uppsatsen bygger på en enkätundersökning som har skickats till auktoriserade revisorer där de har fått besvara frågorna utifrån deras kunskaper och erfarenheter.Studien redogör för vad intern och extern revision innebär, vilka faktorer som påverkar koordinationen mellan revisorerna samt skillnader och likheter.  Det finns fyra olika roller som en externrevisor kan ha och den vanligaste, utöver lagstadgad revision är att ge fristående rådgivning. Faktorer som påverkar koordinationen mellan revisorer är främst internrevisionens storlek, kunskap och erfarenhet, komplexitet, kommunikation, oberoende samt personkemi.

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.