Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

The purpose of this thesis is to see how the Swedish public libraries present e-books on their website. This study has tried to answer the following questions:1. How do the public libraries construct their definitions of the word e-book, and what patterns are there in the definitions?2. How is the e-book definition presented in the context of the public library websites?This study has formulated its own theoretical framework in regards to how you can categorize definitions in four different categories to help see the way a definition is constructed.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied. The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

One of the big challenges for the European Union today lies in finding a common foreign policy for its 27 sovereign member states with their divided interests, experiences and traditions. New objectives set requirements on the Union to develop and intensify its military ability. The European Union´s view on when military force can be utilized sets concepts like sovereignty and intervention in focus. Can sovereignty be limited and if so can an intervention be justified? How did the Union argue regarding its participation in the intervention in Afghanistan, 2001? The Just War Theory gives the essay a normative framework against which to assess the Union´s view and guidelines for the use of military capabilities.

The aim of this Master?s thesis is to examine how six fantasynovels reflects or breaks the heteronormativity in society bylooking at how gender roles and sexuality are described.The theoretical framework is based on Judith Butler's theoryabout the heterosexual matrix which requires two separategenders and a compulsory heterosexuality and YvonneHirdman's two principles about dichotomy and hierarchy.The method used was idea analysis where dimensions basedon the theoretical framework were constructed. Thesedimensions were: behaviour, tasks, relationships and roles.The result shows that all of the books both breaks andreflects the society's values on gender and sexuality. Thereare some stereotypes present, for example that intuition isassociated with femininity and physical strength withmasculinity. However, the books also offer characters ofboth sexes that break the gender stereotypes, such asstrong women and emotional men.

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.