Vi har undersökt ålder och erfarenhets påverkan på revisorers risk- och väsentlighetsbedömning. Tidigare studier om risktagande och dess relation till ålder och erfarenhet har visat blandade resultat, somliga forskare menar att det finns en positiv korrelation medan andra menar det motsatta. Denna uppsats grundas på en casestudie som har utförts på åtta svenska revisorer. Åldersspannet bland revisorerna i studien är 24 till 67 år. Utifrån ett fiktivt företag har revisorerna tagit fram ett väsentlighetsbelopp, samt bedömt vilka riskområden som finns i resultat- och balansräkningen.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Titel: Individuellt pensionssparande - Där förväntad avkastning inte kan förutspås Datum för seminarium: 1:a februari 2007 Ämne/Kurs. Finansiell ekonomi, kandidatuppsats 10p Författare: Charlotte Engqvist och Carolin Hellström Handledare: Hossein Asgharian, Nationalekonomiska institutionen, Ekonomihögskolan Lund Syfte: Syftet med studien är att undersöka värdeutvecklingen hos ett antal portföljer som ärkonstruerade enligt bankernas rekommendationer för det individuella pensionssparandet. Vikten läggs på att med Value at Risk ta reda på ett möjligt sämsta utfall som är ett resultat av placering i olika risknivåer. Metod: Vi har för var och en av de tre utvalda bankerna utfört en simulering baserad utifrånderas rekommendationer. Hänsyn har tagits till individers olika riskbenägenhet samt en begränsad tidshorisont.

The aim of this study was to see if there is any group of cats that are at greater risk to get sick and/or be euthanized during their stay at a cat shelter with no-kill policy. The study was conducted at Åkeshov cat rescue center in Sweden and cats that entered the center between the 1th of June 2010 and the 31th of December 2011 was used in the study. This study focused on factors regarding gender, origin, level of socialization, incubation period and the proportion of euthanized cats. In this study, the kind of illness weren?t taken into account. This study showed that the gender of the cat didn´t affect the risk for illness.

AbstractThe purpose of this study is to investigate how value creation influences consumers´ choice of market place. We have chosen to focus on how inner city centers can compete with external shopping malls by examining what values consumers find essential in shopping areas. The development within the retail market with more external malls outside cities has resulted in impoverished city centers; therefore, new strategies towards more attractive servicescapes in the inner city are crucial. The study is based on a qualitative approach due to deeper understanding and closeness to the subject, where Kalmar city is chosen as a case. We have completed a focus group study where respondents from each target group where represented.

The aim of this study is to examine the factors that motivate people to seek employment at a start-up company. We have conducted a qualitative study by interviewing ten people at six different start-up companies in Stockholm. Empirical findings show that the interviewed are mainly motivated by the possibility to work with challenging work tasks and the possibility to influence and acquire responsibility. Furthermore, status and other self-fulfilment factors such as building something from scratch that can create value and the possibility for a potential ownership is also contributing to the interviewed motivation to seek employment at a start-up. Factors such as an attractive labour market and a possibility to take a temporary break from the university, have contributed to the overall low risk perception of working at a start-up company.

A segmented market, according to traditional methods, appears increasingly difficult in mature consumer markets. A common explanation is that the mature markets are often characterised by over-supply which results in a great variety of choices for the consumer. Furthermore, the consumer of today has a more complex and flexible purchase behaviour which is difficult to catch. This makes consumer segmentation difficult. International studies indicate that dividing consumers into generation cohorts might be advantageous in understanding consumers of today.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Trycksår orsakar lidande för patienter och höga kostnader för sjukvården. För att förhindra uppkomst av trycksår är det viktigt att identifiera patienter med ökad risk för trycksår samt att aktivt arbeta med preventiva omvårdnadsåtgärder. Ett strukturerat arbetssätt kan göras utifrån kvalitetsregistret Senior Alerts rekommendationer. Senior Alert är inriktat på förebyggande vård av äldre över 65 år och i registret registreras bland annat risk för trycksår, planerade åtgärder samt sjuksköterskans utvärdering av de insatta åtgärderna. Syftet med studien var att kartlägga täckningsgrad, utförda riskbedömningar och planerade åtgärder avseende risk för trycksår i kvalitetsregistret Senior Alert.

The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

Syfte: Projektet, som vi studerat, har genomförts i en bransch, där uppfattningen råder att osäkerheten i omgivningen är stor och att risker ses som ett frekvent inslag. Syftet med denna studie är att utforska huruvida ett projekt under dessa premisser tvingar fram ett systematiskt användande av Project Risk Management eller om man använder sig av en annorlunda strategi för att hantera risk- och osäkerheter. Vår avsikt är även att se till de orsaker som ligger bakom handlandet och hur projektgruppens arbetssätt har fungerat. Metod: Vi har utgått från det hermeneutiska synsättet, där vi genom kvalitativa intervjuer tagit del av ett promotionprojekt vid en artistlansering. Promotionprojektet avser ett debutband på ett independentskivbolag.