Human capital is professional service firms' most valuable resource and its quality is closely linked to the quality of its services. The purpose of this study is to investigate how professional service firms appraise their employees. A comparative study between an architecture firm and a management consulting firm is conducted with the aim to identify and explain similarities and differences in performance appraisal. Two qualitative case studies are performed and interviews as well as documents are used to explore the area. The thesis builds on a critical perspective and it has an explorative approach.

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

The aim of the present study was to examine whether there are any differences in the self-estimated degree of anxiety and depression between men and women diagnosed with chronic obstructive pulmonary disease (COPD). A further  aim was to investigate if there is any association between the severity and duration of the disease and the level of anxiety and depression. A descriptive quantitative study was conducted. Data was collected by using Hospital Anxiety and Depression Scale (HADS), a self-assessment of anxiety and depression. Data was collected at follow-up visit with COPD-nurse in primary health care in Uppsala during weeks 6-12 in 2011.

This essay examines if there is any difference how the two biggest tabloids in Sweden, Aftonbladet and Expressen is portraying the Swedish national football team for both woman and men. The purpose is to compare and see if there is any difference regarding what gender you have. We have also examined what gender the authors for the articles have. We have used a quantitative content analysis to get our results. In conclusion, there is a big difference in medial space regarding what gender you have.

An LSS officer?s activities are governed by laws and regulations and it has great power in influencing the individual's situation when reweaving its case. Officer?s actions have effects on the applicant and it can use its power and not look after the individual's best. Its interest can lie in community and his own position.

The aim of this study was to examine sexual behavior, contraceptive use, self-rated health, lifestyle factors and the prevalence of HPV vaccination among last year high school students. The study was a quantitative cross-sectional study which was a substudy of the longitudinal study " Pornography, Youth and Health". Results showed that the majority of students had had sexual intercourse (75 %, n=524) and both performed (67 %, n=479) and received oralsex (70 %, n=498). Forty percent (n=282) of the students had had one night stand, a quarter (n=159) anal sex and 29 (n=202) percent sex with a friend. The contraceptive use increased from the first to the last intercourse while the use of condoms decreased.

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..

Syfte: Syftet är att beskriva och analysera riskhantering av projektrisker och finansiella risker i infrastrukturprojektet Varbergstunneln under planeringsfasen där två aktörer har studerats, Trafikverket och Varbergs kommunala verksamhet, och deras perspektiv på riskhantering och hur dessa aktörers perspektiv skiljer sig åt för att få förståelse för hur olika typer av risker och aktörer riskhanterar utifrån deras perspektiv i ett infrastrukturprojekt.Bakgrund och problem: Trafikverkets uppgift är att se till att tågen kommer i tid, transporter sker så säkert som möjligt och med minsta möjliga miljöpåverkan. Tillsammans med andra aktörer ska de se till att den bästa möjliga samhällsnyttan skapas för pengarna. Den 21 mars 2013 kom regeringens tillåtlighetsbeslut för delprojektet genom Varberg för att bygga ut järnvägen från enkelspårig till dubbelspårig. Detta är en av de största utmaningarna i Varbergs kommun där den kommunala och den statliga planeringen måste gå hand i hand. Det finns stora risker kopplat till infrastrukturprojekt men det finns också stor möjlighet till samhällsekonomisk lönsamhet.

The purpose of this paper is to find out which portfolio theory one should use during a financial crisis. We will examine two different portfolio theorys, the Minimum Variance portfolio and the beta portfolio.We have chosen to study two different portfolios, and followed their development during the financial crisis with its start in 2008 and the IT bubble with its start in the middle of 2000.The data has been collected from OMX internet database making it quantitative study. The beta portfolio's objective is to follow the index and the Minumim Variance portfolio´s objective is to spread the risk by investing in stocks with low volatility. By following the two different portfolios, and compare the development to the index, we will be able to determine which theory is most suitable to use during a recession. The studyperiods we chose were both in a recession and it turned out that the most appropriate portfolio to use was the Minimum Variance portfolio because stock in this portfolio tends to be less sensitive to economic fluctuations..

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..

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.

Background/aims: Extensive studies have found an association between parent - adolescent relationships and adolescents' alcohol use. However, only a few studies have been carried out in Sweden. Also, few studies have focused on 17-19 year olds or binge drinking. The aim of this study is to examine whether there is an association between perceived parent - youth relationship and binge drinking among 17-19 year olds in Stockholm, Sweden. Theory: Social Development Model is a risk-focused prevention strategy which emphasizes the importance of social units, such as the family.

Introduction: Approximately one in eight women suffer from postpartum depression, which can affect them for a period of weeks or even years. Postpartum depression does not only affect the mother, it also has a negative influence on the rest of the family. Postpartum depression can also lead to negative consequences for the development of the infant. It is an illness that is still considered a taboo, a fact that makes it hard to identify among women who are affected. Aim: The aim of the study was to examine cases where there is a connection between social economic status (SES) and the presence of postpartum depression.

The aim of this report is to create an easily accessible guide to basic hygiene, cleaning and disinfection within the small animal practice. It is based on a literature study, using mainly research from the public health sector, due to the lack of relevant scientific reports within the veterinary field. To prevent the spread of infectious diseases it is important that the staff understands the importance of basic hygiene. Hand hygiene and disinfection and cleaning with water and detergent combined are the most important routines to prevent spreading of disease. In conclusion the differences between the veterinary and the public health sector are small, but some basic differences exist due to the nature of the patient?s needs.