Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The purpose of this thesis is to analyze the design and function of an engine production management?s control system and its intended function, and to contrast it with the present management control systems in use on an operational level. Interviews conducted with employees from all levels of the engine production are the main source of this study?s empirical foundation. Information has also been gathered from relevant written material such as annual reports, internal documents etc.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C.The results are ambigious. In most cases, microalbuminuria should be included in the model, but the results regarding the other measures of renal function are varied. Therefore, the selection of risk factors to include in the model depends on which measure of prediction one prioritizes..

At Saab Aerospace in Linköping, components for measurement systems to the fighter aircraft JAS 39 Gripen are developed. In this activity you sometimes want to record the traffic transmitted on the data busses that connects different sys-tems. This traffic on the data busses is using the military standard MIL-STD-1553. This project has aimed to create a system for recording and sending 1553-data. The system is used on an ordinary personal computer, equipped with a recon- figurable I/O card that among others has a programmable logic circuit (FPGA).

The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

This thesis aims at examining to what extent a few, algorithmically very easily extractable document features can be used to classify electronic documents according to genre. A set of experiments is therefore carried out, using only 11 such simple features in an attempt to classify 84 documents belonging to electronic academic journals into three manually identified genres: table of contents, article, and review. The 11 features are also divided into three sets, containing metrics of words and sentences; punctuation marks; and URL links, respectively. The performance when using these sets of features is then measured with regard to classification accuracy, using a k-NN classifier, four different values of k (1, 3, 5, 7), and both leave-one-out and 10-fold cross-validation. Best results are achieved when using all three feature sets (i.e.

There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.

Titel: Risk och osäkerhetsfaktorer i årsredovisningen Nivå: C-uppsats i ämnet företagsekonomi Författare: Ann Forsström och Mikael Örtenvik Handledare: Fredrik Hartwig Datum: 2012 ? April  Syfte: Syftet med vår studie är att undersöka den frivilliga rapporteringen av risk och osäkerhetsfaktorer i årsredovisningar. Metod: Vi har använt en abduktiv ansats och genomfört en kvalitativ såväl som kvantitativ innehållsanalys av utvalda bolags årsredovisningar. Vi prövar 5 olika hypotester genom multipel regessionsanalys. Vår insamlade data redovisas både i tabell- och textform. Resultat & slutsats: Undersökningen visar att det finns en signifikans i hypotes 5: det finns ett samband mellan ett bolags skuldsättningsgrad och antalet redovisade risker och osäkerheter.  Övriga hypoteser har ingen signifikans och förkastas därmed. Vid genomgången av undersökningsbolagens årsredovisningar finner vi dock att det finns betydande skillnader i redovisningen av risker och osäkerheter mellan de undersökta bolagen.  Förslag till fortsattforskning: Det skulle vara intressant med en jämförelse av bolag som verkar inom samma typ av försäljning t ex.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

Inledning: När företag genomgår rekryteringsprocesser så finns där flera olika strategier attanvända sig utav. Denna studie kommer att skapa en förståelse för rekryteringsstrategiernasom ett specifikt företag som uppger sig jobba enligt Talent Management använder sig av.Syfte: Syftet med denna undersökning är att skapa en förståelse för hur ett företag somuppger sig jobba med Talent Management utformar sin rekryteringsstrategi och därigenomkunna uppfylla ett kunskapstomrum angående rekryteringsstrategierna inomforskningsområdet Talent Management.Forskningsfrågor:Hur definieras talang vid rekrytering i ett företag som jobbar med Talent Management?Hur väljer företag vilka rekryteringsstrategier som är lämpliga?Vilka rekryteringsstrategier använder sig företaget utav?Metod: Denna studie har genomförts med en kvalitativ forskningsmetod som har innefattatsemistrukturerade intervjuer för materialinsamlingen. Intervjuerna och det empiriskamaterialet är insamlat från ett ledande företag inom sin branchen.Slutsats: Denna studie kunde påvisa att de centrala rekryteringsstrategierna i ett företag somuppger sig använda sig utav Talent Management är Head Hunting, Employer Branding,profilering samt talangpooler. Vi kunde även dra slutsatser att samtliga rekryteringsstrategiersom förekommer inom ett företag inte nödvändigtvis behöver tillhöra den rådande uttalademanagementstilen.