Uppsatsen kommer att beskriva hur Handelsbanken, Skandiabanken och Swedbank går tillväga när de ska riskklassificera sina fondportföljer. Intervjuer har genomförts med respektive bank för att få en klarare bild på hur dessa använder olika teorier och räknesätt för att fastställa en risknivå på en specifik fond och även material från bankernas hemsidor har använts för att komplettera ämnet. Bankerna använder sig av olika riskskalor vid kategorisering av olika fondportföljer och standardavvikelsen samt value at risk ger svar på den faktorn som dessa tar mest hänsyn till vid kategoriseringen utav aktiefonder, räntefonder, blandfonder samt hedgefonder. Standardavvikelsen som majoriteten av bankerna använde sig som det väsentliga måttet för rikklassificering som beräknas på historiska värden från en tidsperiod på för det mesta 3 år men beräkningar på 5 år kan även förekomma. Detta mått gör det möjligt för investerare att förstå hur hög risk en fond har för desto högre standardavvikelse desto högre risk.

Den omgivning organisationer idag ställs inför blir alltmer krävande. En allt hårdare reglering, hot från nya teknologier, samt de företagsskandaler som härjat i media, har lett till att dagens organisationer ser på risk på ett nytt sätt. En utveckling som nyligen skett inom riskhantering är Enterprise Risk Management (ERM). Denna uppsats undersöker den roll ERM, och i synnerhet ett nyutvecklat ramverk som används för att implementera ERM, har i en organisations riskarbete. Ramverket, COSO:s ERM, består av åtta kontrollpunkter som enligt ramverket bör finnas i en organisation som utför sitt ERM-arbete på ett korrekt sätt.Studiens syfte är att undersöka likheter och olikheter mellan en organisations riskarbete och COSO:s riskhanteringsramverk samt den teoribildning som skapats kring Enterprise Risk Management.

This thesis investigates whether it is accordance between the different profit measures in the financial market. The first aim of the thesis is to examine if it exists a difference between the profit measures that companies publish in their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published by companies and analysts. The study focuses on Swedish companies listed on the OMX Stockholm Large Cap and concerns the years of 2006 and 2007. The analysts interviewed are working in Sweden with listed Swedish companies.

I Sverige finns en betalningsform för tandvård som kallas ?Abonnemangstandvård? som innebär att du som patient har möjlighet att ingå ett avtal om tandvård till ett fast pris. I Värmland var man tidigt ute med denna modell och kallar den för frisktandvård för att belysa att man inte enbart ser det som en betalningsform utan även som ett sätt att bedriva vård. Tandläkaren genomför en initial riskbedömning inom fyra olika huvudområden och för respektive område allmän risk, teknisk risk, karies risk samt parodontal risk sätts en siffra 0-4 för att representera olika risknivåer. Ett sammanfattande mått leder i sin tur leder fram till en abonnemangsklass för patienten.

The present BA thesis is an analysis and a close reading of the French author Gabrielle Wittkop's novel Le Nécrophile (1972). The analysis consists of two parts. The first part focuses on the story and can be described as an attempt to interpret the engine of the history. The second part of the analysis focuses on the narrative; how the story is told. Le Nécrophiles main motif is re-encoding the representation of death in art and literature, traditionally conceived as a beautiful female corpse.

This case study aims to explore how decision making is performed under circumstances characterised by high uncertainty. We have identified and interviewed two types of organisations dealing with investments in pharmaceutical drug development, a business characterised by high uncertainty. We have found that the two types of organisations we have interviewed display different decision making behaviour evaluating the same type of investment. Further we have explained these differences in decision making behaviour by using relevant decision making theories. This study has showed that different forms of decision making are appropriate depending on the conditions facing the decision maker..

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

Ovarian stimulation in assisted reproduction often leads to the production of a high number of oocytes. After fertilization of these oocytes, the resulting embryos can be cryopreserved for later use. Vitrification is a recently introduced method for cryostoring embryos, showing high survival rates for both cleavage stage embryos and blastocysts. Characteristic of vitrification are high concentrations of cryoprotectants and ultra fast freezing which makes the material glassily. A major concern with vitrification has been the direct contact of the cryo-solutions with liquid nitrogen.

In this study I?ve examined bilingual high-school students? experiences of their education held in their native language. The purpose of this study is to examine bilingual high-school students? experiences of how their school organizes the education that?s held in their native language, and how the students feel that the education in their native language has helped their overall language development and also in terms of learning in general. To complete this study I?ve interviewed six high school students and analyzed their answers using other studies and theories on this subject.

Att identifiera problemet är avgörande i behandlingen av ungdomar med normbrytande beteende, men för många av de bedömningsinstrument som används saknas utvärdering. När det gäller beteendeobservationer under en längre behandlingsperiod, tycks det vara särskilt ont om kvalitetssäkrade instrument. Det övergripande syftet för denna uppsats är att undersöka beteendeobservationer som utvecklats inom en longitudinell studie (Behandlings- och resultatuppföljning, BRU) vid SiS? ungdomshem Stigby, och om dessa lämpar sig för att bedöma de inskrivna elevernas relevanta risk- och skyddsfaktorer och hur dessa förändras under vårdtiden. Undersökningen inkluderar 40 pojkar på Stigby i åldrarna 16-20 år.

The aim of this paper is to examine how teachers experience their possibilities to develop democratic teaching in high school and how they reflect upon their position of power within the teaching situation. Four professional high school teachers have been interviewed for the study. The theoretical perspective of the study is an intersectional view on power and a view on democratic teaching which is partly built on the high school curriculum, but mainly defined by deliberative conversations, anti-oppressive education and norm-critical education. The result of the study is focused on three themes, which were shown in the analysis of the interviews. These themes are: choices of teaching content,  authority of the teacher and democratic teaching.

In Sweden, the eutrophication of lakes, water courses and the coastal areas is considered the major threat to aquatic ecosystems and therefore actions taken to reduce the nutrient load to aquatic system including the Baltic Sea has high priority. There are many different sources of phosphorous and nitrogen and domestic wastewater is one contributing factor to the high load. Especially waste water from households that is not connected to municipal sewage treatment or a local small scale plant with appropriate nutrient removal efficiency is considered a problem. These types of households are quite common in rural areas in Sweden and in areas where summer houses has been converted to permanent living. Swedish legislation now permit the municipalities to decide in which areas within the municipality higher demands of the local small scale treatment facility should be met by the households (i.e.

Oilseed rape is an important crop in Sweden and is grown on about 90000 ha today. The interest in oil seed pro-duction is increasing because of growing demand and high prices for oil seed both in Sweden and Europe. However, an increased intensity in the oil seed production can bring higher risk of yield losses due to fungal diseases. The purpose of this study was to investigate what different fungi are associated with oilseed rape under field conditions and if their incidence is correlated to crop establishment problems. This study was carried out in three parts: 1) investigations on fungal community structure in roots and rhizosphere soils from young spring- and winter rape plants sampled in failed respectively good establishment patches in four fields, 2) investigations on the pathogenicity of fungi isolated from oilseed rape in controlled environment and 3) investigations on the effect of different fungicide seed treatments on germination and early plant development in a field soil naturally infested with damping off- and Verticillium wilt pathogens. The studies on community structure using a combined approach of standard fungal isolation techniques and DNA based methods revealed a high fungal diversity in three out of four studied fields of spring rape and winter rape. For some unknown reason, very few fungal species were identified from the fourth field.

Sense of coherence, SOC, is a way to study health and wellbeing in a salutogen perspective. SOC is a theory that Aaron Antonovsky came up with and it involves three elements; comprehensibility, manageability and meaningfulness. These three elements is a objective way to look at our existence. The aim of this study was to examine how high the pupils sense of coherence was in the grades 1, 3 and 6 in a school in Karlstad. And with the result as starting point have a discussion around the pedagogical consequences and which educational work procedures we can use to work with SOC in school.

The purpose of this essay has been to seek understanding of how young people in high school and adult education experience the use of educational media tools in teaching. Examples of questions submitted material has been: What are the positive and negative experiences of ICT in the classroom?The essay is of a qualitative nature, in which five students were interviewed about their experiences of ICT in the school environment. The result is analyzed from a sociocultural perspective and from an inward-student perspective.The results showed that students felt that it was difficult to absorb many of the ICT facilities as sources of knowledge in the school environment. Due to lack of quality in teaching material and difficulties of the pupils to sort out the important information of the injected..