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..

In this paper we examine what security is to the individual and how the individual creates and maintains security in their work. The purpose of this paper is to study how the creating of security in working life is performed. We conduct six semi-structured qualitative interviews with permanent employees in the private sector and we encode our material using thematic analysis. We analyze our material and illustrate our problem area on the basis of Anthony Giddens's theory of ontological security and give examples of how security and creating of security is performed at the empirical field with previous studies in the research area. Our survey shows that security for the individual at work seems to be about having continuity in everyday life, financial stability, a permanent employment, a challenging and fun job and a family in good health and good living.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Syftet med den här studien har varit att undersöka om det finns några skillnader i hur män och kvinnor uppfattar risk. För att uppnå detta syfte har två hypoteser formulerats som behandlar mäns och kvinnors inställning till risker kopplade till omvårdnad, ekonomi och risk i form av ett aktivt val. Dessa hypoteser baseras i första hand på tidigare teorier av Gustafson och Enander & Jakobsen. De teoretiska resonemang som förs i studien handlar om att kvinnor och män har olika syn på risk och att de fokuserar på skilda saker när de ombeds definiera risk. Den metod som använts är en kvantitativ metod baserad på en postenkät som skickades ut år 2008 och som ingår i ett forskningsprojekt vid Mittuniversitetet i Östersund.

Det finns ingen enhetlig definition på risk. Innebörden av risk skiljer sig åt beroende på vem man frågar. Risk är allmänt något som inte är önskvärt och något företagen vill undvika. Att kunna se möjligheterna med risk är en nyare syn på området som skiljer sig mot traditionell riskhanterings inriktning på att minimera skadeverkningar. Hur mycket resurser företagen spenderar på riskhanteringsfunktioner skiljer sig åt märkbart.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

The aim for this essay is to investigate the importance of studying religion in an upper secondary school in Närke county, this is done by distribution of a questionnaire. The importance is studied both on the individual level and on the societal level. The result shows that although the students do not have a big interest in religious studies still the subject has an importance on both an individual and a society level..

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.

In this study we have aimed to explore how participation and self-determination is implemented in the daily life of disabled people who receive support through LSS. The questions addressed concern possibilities/obstacles for the participation and selfdetermination of disabled people who live in group housings, and how the terms participation and self-determination are realized. Nine interviews have taken place with staff members and directors of different group housings. We have found that the interviewees believe that the nature of a person?s disability can be a barrier to the individual?s self-determination and participation in his or her everyday life.

The aim of this report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

The purpose of this study in the psychology of religion is to explore the process of an individual?s shift in orienting system, from a religious to an atheistic. The materials used are autobiographical accounts obtained from two books. One that has been used as a primary source and one as a secondary. By using Rambo?s process oriented theory of religious conversion relevant themes and categories were chosen and later subjected to further analysis using Pargament?s theory of religion and coping.

This thesis aims to further study the interpersonal risk taking within groups and thereby the importance of a climate promoting a reflective behavior. The increased demand in complexity and exposure towards teamwork leads to increased call for knowledge integration, which can be explained as the ability to integrate the collective knowledge within the group. We have therefor identified a need for better understanding what makes a group more effective. Key factors for self-estimated effective collaboration have been shown to be a group's reflective behavior and ability to coordinate the skills that each individual possesses. These factors are greatly affected by the psychological safety within the team.

Bakgrund: Det rådande pensionssystemet i Sverige består av sex så kallade AP-fonder. Genom åren har pensionssystemet flertalet gånger kritiserats för dess låga avkastning.Problem: Vår huvudfråga är att jämföra AP-fondernas risk och avkastning med aktiemarknaden som helhet, detta ska ske med hjälp av två jämförelseindex: MSCI World och SIXRX.Syfte: Syftet med uppsatsen är att jämföra de fyra första AP-fondernas risk och avkastning med aktiemarknaden som helhet under åren 2002-2010.Metod: Vi har använt oss av en kvantitativ metod, genom att samla in information från AP-fondernas årsredovisningar och hemsidor. Vi har samlat in historisk data, som vi sedan har bearbetat och analyserat.Slutsats: De studerade AP-fonderna har presterat sämre än aktiemarknaden..