Barns övervikt och fetma är ett allvarligt och stort folkhälsoproblem i vårt samhälle idag. Om övervikt etableras under barndomen är risken stor att fetma utvecklas senare i livet, vilket kan medföra risk för följdsjukdomar och psykiskt lidande. Det är viktigt att i tidigt skede upptäcka barn och dess familjer med risk för övervikt och där har BVC-sjuksköterskan en central roll.Enligt tidigare studier har det framkommit att BVC-sjuksköterskor upplever det svårt och känsligt att prata om kost och kostvanor och risk för övervikt med föräldrar. Många har upplevt negativa reaktioner i dialogen med familjerna, vilket medfört att det hälsofrämjande arbetet inte fortskridit och med relevanta åtgärder mot barns risk för övervikt inte har satts in. Därför är det av intresse att undersöka om BVC- sjuksköterskans uppfattningar om ett arbetsredskap i form av ett frågeformulär riktat till föräldrar skulle förbättra det hälsofrämjande arbetet mot barns risk för övervikt.Studiens design var kvantitativ och data samlades in med hjälp av en enkät som bestod av 18 frågor i tre teman samt tre öppna frågor.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

This thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.

A storm in January 2005 felled 75 millions cubic metres of forest in South Sweden. Previous studies of wind damage in thinned stands indicated the importance of early thinnings. The risks of wind throw increased by increasing age and height of the stands. Previous studies also indicated increasing risk of wind throw along the strip roads. The aim of the present study was to investigate wind damage in Norway spruce stands in South Sweden in relation to time of the first thinning and different pattern of strip roads (width, length and direction).

Traffic accidents where wild animals are involved represents between 60 and 80 percent of all reported accidents, depending on location in Sweden. In a country like Sweden, with a lot of forest, there is always risk of a collision with a wild animal. Imagine if you, as a road user, had the possibility to receive warnings when the risk of an accident according to statistics is extra high.Wildlife Detection Network is a wildlife warning system with an information service, which makes the whole concept unique. When an animal is approaching the road, it is registered by sensors, and warning lights along the road are lit to inform drivers of the potential danger. In conclusion, this is a direct warning to all drivers on the road where the system is placed.When an animal is registered by the sensors, information containing time, date, weather circumstances and coordinates are sent to a database.

I media debatteras flitigt olika aspekter på hur riskkapitalbolag agerar vid investeringar. Bland annat att riskkapitalbolagen kräver hög avkastning vilket de försvarar med att de tar så oerhört stora risker när de går in i nya bolag.I uppsatsen har två investment managers på två olika venture capitalbolag på den svenska marknaden intervjuats. I vår undersökning har vi sökt svar på frågor kring risk, riskhantering och involvering. Vi har angripit vår problemformulering utifrån ett teoretiskt och ett empiriskt perspektiv. Vi har kommit fram till att venture capitalbolag tar en stor risk vid investeringstillfället och enda sättet att minimera denna risk är att involvera sig i portföljbolaget.

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

Due to the increase of the emission of greenhouse gas and climate changes more and more customers demand environmentally sustainable products. The increased demand of sustainable products from cradle to grave is something that has affected the food sector. Many retailers within the food sector feel that they are less or more forced to be environmentally friendly. Nowadays many retailers have chosen to show customers and stakeholders that they want to ?do good? by publishing annual sustainability reports. The Swedish food market has been one of many markets investing in being environmentally friendly.

Under senare år har en debatt frambringats i anknytning till revisorns oberoende i förhållande till ekonomiska skandaler. Med hänsyn till tidigare ekonomiska skandaler har en mer riskbaserad ansats inom revision utvecklats. Idag skall revisorerna förutom att granska företagets finansiella rapporter även arbeta för att eliminera eventuella risker för väsentliga fel i redovisningen. Fokus skall ligga på att koncentrera revisionen till högrisk områden istället för områden där risken för väsentliga fel är låg. Syftet med studien är att beskriva hur revisorn går tillväga vid bedömningen av väsentlighet och risk i revisionsprocessen.

Syftet med denna uppsats är att underlätta för små och medelstora svenska företag som planerar en affärsetablering i Kina genom att ge ökad kunskap om vad en nätverksagent kan erbjuda samt vilka problem som är vanligt förekommande när företag vill etablera sig i Kina. Utöver detta syftar uppsatsen till att ge ett teoretiskt bidrag till nätverksagentens möjliga funktion vid foreign market entry Slutligen vill vi även bidra med eventuella rekommendationer till både företagen och nätverksagenterna om vad de kan behöva tänka på och förbättra för att lättare kunna uppnå sina mål..

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

The paint market of today is a jungle whit an enormous range of different paint types; there all has different properties and different compositions, some with big influence on the environment and some whit less influence on the environment. It could even be difficult for an expert to always know what should be used on which surface and what would be the best out of the environmental point of view.This work is not intended as a total review of all the manufactures range of colours; only as a deeper dissertation about distemper paint in general, in particular Falu Red Paint. Whit focuses on the environmental issues.The work is especially for those who are ready to paint but don?t know what paint they should chose and people that has a interest in paint and environment, perhaps it also could be of interest for professional painters even when there probably isn?t any big news for them. The information is compiled from the Internet and downloaded brochures from the Internet..

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

The purpose of this thesis was to illuminate and create a deeper understanding of how small niche retail businesses within the apparel industry position themselves. We aimed to investi-gate how these small niche retail businesses create their position and how they communicate these positions to their target market. To be able to investigate the positioning-process within these small niche retail businesses a case study was conducted based on interviews with two respondents from two different companies and observations of these businesses physical envi-ronments. The study indicated that the small niche retail businesses mainly make use of emo-tional aspects and their assortment range to create their position. To communicate their posi-tion to their target market they mainly use their in-store personal selling and their assortment range..