Syfte: Syftet är att analysera konsekvenserna av nedskrivningstestet och om detta kommer att leda till en mer rättvisande bild. För att uppnå detta ger vi en deskriptiv bild av förslaget samt redogör för skillnaderna gentemot det rådande redovisningssättet i Sverige. Metod: För att få en förståelse för uppsatsområdet har vi utgått från befintlig teori, genom att huvudsakligen undersöka lagar, rekommendationer samt förslaget ED 3. Vi har även gjort intervjuer med personer som har kunskap inom området. Intervjuerna gjordes med utgångspunkt från en kvalitativ metod på grund av att uppsatsen i första hand förespråkar ett förstående syfte.

Denna studie syftade till att finna svar hur verksamheter som genomför evenemangsprojekt arbetar med riskhantering och vilka sekundära effekter riskhanteringen kan leda till. Studien syftade även till att finna svar ifall evenemangsansvariga anser att riskhantering är lönsamt. Anledningen till att vi valt att studera detta ämne är för att evenemangsindustrin är en av de störst växande marknaderna. Evenemang av olika karaktär attraherar stora folkmängder och riskerna blir mer påtagliga desto fler människor som samlas på en och samma plats. Teori och tidigare forskning visar att alla evenemangsprojekt inte genomför en tillräcklig riskhantering, trots att riskerna är många och dess konsekvenser kan vara förödande.Vi har genomfört kvalitativa intervjuer med personer som arbetar med evenemangsprojekt för att få en uppfattning om hur de arbetar och ser på riskhantering.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

Författarna finner genom använd metod stöd för att ur ett konsumentperspektiv så kostar garantifonder än motsvarande syntetisk portfölj med motsvarande risknivå. Dessutom framkommer det att fondinformationen i många fall inte är tillfredställande. Fonderna presterar sämre jämfört med de syntetiska portföljerna..

This master thesis encompasses an inventory and risk classification of four disused landfills within the municipality of Uppsala, Sweden. The model of the classification; ?Method of Surveying Contaminated Sites? is developed by the Environmental Protection Agency and can be used as a framework to investigate and describe the environmental damage and the level of risk for each object. The risk classification model has a rating from 1 to 4, where 1 represents a very high risk while 4 is a small risk. Risk class depends largely on the type of land use that exists on the object, and hence, various benchmarks must be taken into account.

Titel: ?När det inte går som det är tänkt? ? En studie av Sveriges finansiella institut och deras hantering av mål i samband med operativa risker.Seminariedatum: 31 maj 2011Kurs: 4FE03E Examensarbete ? CivilekonomprogrammetFörfattare: Josefine Martinsson och Sofie Schelin KärrasNyckelord: Operativ risk, Mål, Management Control System, Risk ManagementSyfte: Syftet med denna uppsats är att beskriva hur Sveriges finansiella institut arbetar för att sträva mot målkongruens gällande mål som berör operativa risker enligt Basel II samt att ge tänkbara förklaringar till generella mönster i de finansiella institutens tillvägagångssätt. Med hjälp av hypotesprövningar syftar vi till att söka dessa tänkbara förklarningar.Teori: Den teori som vi främst använt oss av i denna studie är teori om omvärldens påtryckningar, målkongruens, Management Control Systems, Risk Management och Operativa risker. Information som presenteras av BIS angående hur operativa risker bör hanteras ingår även i vår teoretiska referensram. Övrig information om Basel II som syftar till att skapa en förståelse kring hur de operativa riskerna är reglerade presenteras i Bilaga 1.Metod: Undersökningsmetoden som använts i denna studie är en surveyundersökning.

With increased milkproduction in our dairy cattle, comes a risk for a reduced fertility. Studies performed on animals and humans have shown that it is possible to manipulate the oestrous cycle through exposure to pheromones. This means that pheromones could potentionally be used to make reproduction more efficient. To evaluate the bioactivity of the substances in question, there is need for a bioassay. In insects, pheromones can induce a changed cardiac activity.

Syftet med uppsatsen är att undersöka hur väl svenska börsbolag redovisar risker för att sedan utreda ifall det råder något samband mellan vilka företag som har bra respektive sämre redovisning av risker. Uppsatsen bygger på en innehållsanalys av årsredovisningarna från de 31 mest omsatta företagen på Stockholmsbörsen. Ett undersökningsformulär har utformats för att med ett kvantitativt angreppssätt studera omfattningen på företagens riskredovisning. I studien görs en genomgång av de viktigaste risker som företag utsätts för. Vidare baseras studien på teorier om hur vetenskaplig fakta uppstår.

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

The sandy beaches of Vänern are threatened by overgrowth and thereby the biodiversity is at high risk to decline. This study is based on an inventory of vegetation of overgrowth character and mosses. The frequency and spread of mosses is perceived as an indication of initial or present overgrowth. External factors that have been taken into consideration are wind-, wave- and ice erosion, the slope of the beach, wear and grade of exposure. The purpose of the investigation is to control the beaches grade of overgrowth and find out which external factor is of most importance for the maintenance of the biotope. The results show that the beaches environment is affected by the slope of the beach, grade of exposure, size, wear and overgrowth.

The primary aim of the current study was to gain increased knowledge about drivers' risk experiences. The study was based on questionnaires answered by 30 private drivers and 30 bus drivers, with 50% men and 50% woman in each group. The study revealed no differences, either between men and women drivers with regard to their experience of risk, or between the groups of private and bus drivers. Gambling is common within the private drivers group. Mistakes are common in all groups.

To get rid of our dependence on fossil fuels we need to make use of renewable energy sources like wind power to a greater extent. Even though wind power is a renewable energy source it can still cause some problems for the close environment. One of the problems is shadow flickering. When the sun is low and the wind blows in a direction so that the rotor blades are positioned at right angles to the sunbeams and ?cut? the sunbeams off.

Vattenfall Heat Uppsala runs the waste incineration plant in Uppsala, which produces district heating, process steam, district cooling and electricity. Vattenfall Heat Uppsala has decided to introduce an energy management system with the aim to increase the energy efficiency of the plant. The basis in such a system is to make an energy mapping.In this thesis an energy mapping has been performed at the waste incineration plant with the aim to identify and determine the size of energy flows. The investigated energy flows are used fuel, produced and used steam, produced district heating and cooling. Also the use of electricity to run the processes has been investigated.

Purpose: During the last years Real Options have been established in many areas of the day-to-day business. Recent literature also tries to address Supply Chain problems with option theory, since an efficient Supply Chain increasingly gains in importance as a significant competitive advantage. This thesis tries to answer the question, if Real Options can mitigate the costs induced by the Bullwhip Effect as one of the major problems in Supply Chains. Methodology: The authors of the thesis used a deductive approach. Based on a theoretical model utilizing Real Option contracts and under the usage of a randomly created dataset the influence of the Bullwhip Effect on the company?s business and financial structure is examined and subsequently analyzed.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.