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.

This thesis aim to shed a light on how to communicate the individual and subjective feeling of safety in the arena of public events such as music- and cultural festivals with the safety-project on Peace & Love festival in Borlänge, Sweden as a practical example. Earlier research has mainly been focusing on the objective side of safety on these kind of events. Peace & Love decided to put a larger focus on the safety for the festival in 2012, and Trygghetsprojektet was started. By looking at how the project is formed this study wants to show how organisations can communicate a feeling of being safe to the audience to enable them to fully enjoy an event.The main questions asked in this study is: How can a feeling of being safe be communicated to a large number of people by focused acts of communication at a festival? How does the head of safety and the safety coordinator work with communicating a feeling of being safe to the audience? How does these communication acts relate to earlier research on mass communication? The results shows that communication within the organisation and with its partners is of great importance for the outcomes of the project and that communication of the feeling of being safe is much greater then the hands-on communication of words.

This diploma work was conducted in collaboration with the Swedish civil engineeringconstruction company Skanska Construction in Stockholm. Their interest is todevelop a number of type approved form constructions which can be used during theconstruction of concrete walls. Skanska focuses on improving safety on their projectsand both supervisors and workers have a need for approved form constructions inthe current situation.The study is focused on safety and the purpose is to facilitate the preparation beforethe form work can begin. By studying the literature of the subject and conductinterviews with employees at Skanska Construction, the understanding of the issueand knowledge will be increased.Literature studies, interviews together with production and design have been thebasis for a successful study. The work has resulted in three types of approved formconstructions to Skanska Construction and the drawings can be used of employees atthe company.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.

This degree projekt deals with Skanska´s safety at the construction site with focus on personal safety equipment. The purpose of this dissertation is to examine how the rules of personal safety equipment are applied and experienced at Skanska´s construction sites.In October 2004 Skanska started a projekt to make the construction sites more safe. With use of a questionnaire we have made a survey at different construction sites. 80 questionaires have been handed out to Skanska´s employees in the southeast region. While they were handed out we conrolled if the employees at Skanska´s construction sites used head protection, easy visible clothing, safety shoes and identification cards.The result of the survey shows how the rules are applied.

In 1997, the Swedish parliament adopted a decision on Vision Zero (nollvision) in the road and transport system. Vision Zero means that no one should be killed or seriously injured in traffic accidents in the road transport system (Prop. 2003/04: 160). For the Transport Administration in Sweden (Trafikverket), this means increased demands on security and signage at road work sites around the country. This in turn means increased demands on the contractors that carry out road work for the Transport Administration.

To meet the growing amount of waste from electronic and electrical equipment (WEEE) EU developed, year 2002, a directive (2002/96/EG) with the objective to govern the management and reduce the amount of WEEE. The directive is based on producer responsibility which makes the producer responsible for collection and dispose of WEEE. In 2012 a new revised directive (2012/19/EU), with tougher collection targets, was developed. Both the old and the new directive states that the approach to tackle WEEE should be prioritized in order of prevention, reuse and then recycling. Hitherto the amounts of WEEE has increased every year, making it relevant to examine which type of preventive measures the directive contains and how effective they are.

The public sector has through the years been exposed to a rather radical alteration. The aim with this alteration has been to make the public sector more effective. It?s a dynamic society that Norrbottens läns landsting (NLL) operates in today and it is therefore of great importance that the managers get a solid foundation to rely on, since they have a central role in the ambition for efficiency. Another reason to educating the managers is that NLL can secure the future pension losses.

This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..

Trenden är att allt fler människor upplever en oro av att utsättas för brott när de vistas i stadens offentliga rum, trots att brottsligheten generellt minskar i Europeiska städer. Att känslan av otrygghet ökar är ett av de största sociala problemen i dagens städer.Målet med studien har varit att ta fram en metod som kan användas för att kartlägga otrygga platser i städer och resultatet kan sedan användas för att ta fram de trygghetsskapande åtgärder som kan behöva vidtas. Syftet har varit att utvärdera metoden för att se om den är användbar för kommuner i deras trygghetsarbete.Utifrån den forskning och litteratur som finns inom ämnet trygghet utformades den metod som kom att användas i studien. Metoden som togs fram kallas InF (Identify and Fix) då syftet är att identifiera otrygga platser för att sedan åtgärda dessa. Medborgare i Gävle fick i en undersökning markera vilka platser som de upplever otrygga och varför, detta jämfördes sedan med en karta som visar koncentrationen av anmälda brott.

The aim of this report has been to investigate the use of electricity energy before and after a conversion of foodservice. The ambition was also to highlight the food safety and the retention of nutrients in relation to the conversion. The methods being used were qualitative interviews, case studies, study visits and literature. The equipment and the use of energy was the same in 2008 as in 2011 for hot-holding of the tested component, sauce with ham. The chilled system used more than three times the energy and cost for one portion than one portion in the hot-hold system.

Several thousand years of human impact on the landscape in the form of cultivation is the reason to many nature- and culture values in the agricultural landscape today. Intensification and rationalization has led to vast monocultures and has forced many farms to close down. These trends have increased in the last years and constitute great threats to the values of the cultivation landscape. The purpose with the environmental objective A varied agricultural landscape is to protect these values. The environmental action plan of the municipality of Lund (LundaEko) 2006-2012 is built on the 16 national environmental objectives. The purpose with this paper is to put together material that the municipality of Lund can use in their work with modifying the local intermediate goals for the environmental objective A varied cultural landscape. The overall issue for this paper is ?What has happened with the state of the cultivation landscape in the municipality of Lund since LundaEko was approved in 2006?? The paper seeks to portrait the current conditions of the following fields: meadows and pastures, organic farming, exploitation threats to agricultural land, landscape elements with cultural values and species that are threatened.

The purpose of this study was to try to understand the Swedish population regarding the perceptions of the Swedish welfare system, based on the reactions that occurred after Sweden's Prime Minister Fredrik Reinfeldt's statement about raising the retirement age. Our results demonstrate that the reactions on changes in the pension system in fact rooted in a safety factor and not the change in the pension system itself, through which the Swedish welfare system acts as a safety net for the population. Further the results shows that these safety factors create a form of egoism. With an interaction between empiricism and theory, where the starting point of the material was of an inductive approach, the material abstracted into different levels from which the result emerged. The focus of this study lies in the understanding of how human beings act according to one's need for security in major changes, which may be of importance to a comprehensive understanding of changes in social structures..

PurposeThe purpose of this study has been to investigate the documentation process following the guiding principles of the Quality Norms for Fall Prevention concerning fall risk assessment, risk identification, fall preventive measures, information and the making of an individual care plan.MethodThis study is a quantitative, descriptive and retrospective journal review study. There were 100 journals examine the existing documentation concerning fall risk assessment of patients who received treatment in geriatric patient care. The sample was consecutively.ResultsThe results showed that fall risk assessment was documented in 79 of 100 examined journals. 56 (71 %) of the fall risk assessments were made within 24 hours. In 59 of 100 journals the patient, relatives or former caretakers was asked whether the patient had had a fall within the last year, and in 61 of 100 journals it was documented that the nursing staff had made an assessment that the patient was going to have a fall during his or her length of stay if no preventive measures were set in.The majority of fall risk factors and fall preventive measures were documented within the areas of walking and transfer. It was documented that the patient was informed of fall risk, fall risk factors and fall preventive measures in 15 of 100 journals.