The climate change the earth today has to face is no longer a global problem when every individual has a responsibility to act. The residents in Sweden have no understanding how their energy consumption affects the environment, nor what measures can be taken to reduce the energy consumption.The use of the energy in new Buildings is considerably lower than in the older ones as conditions have improved and the requirements have been more stringent. As most of the buildings in the future have already been constructed it´s important to take every opportunity for energy efficiency and rebuilding of available buildings will become a significant act. Reconstruction of a building contributes generally to both a reduced individual and a reduced total energy use, while new constructions only keep a low individual energy use but a increase the total energy use. For this reason we present the opportunities for reconstruction, mainly to reach the standards for a passive house..

Aktiviteterna på en treasuryavdelning har under de senaste åren förändrats. Från att bara kontrollera de dagliga kassaflödena för ett företag, till idag då även handel med värdepapper, spekulation, har blivit en daglig aktivitet. Detta har lett till ett ökat behov av kontroll då spekulation leder till ett ökat risktagande. Denna uppsats studerar tre faktorer som är av betydelse för kontrollen på en treasuryavdelning. Dessa faktorer är; kontroll och styrning, riskhantering och det finansiella riskmåttet Value-at-Risk.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Trycksår orsakar lidande för patienter och höga kostnader för sjukvården. För att förhindra uppkomst av trycksår är det viktigt att identifiera patienter med ökad risk för trycksår samt att aktivt arbeta med preventiva omvårdnadsåtgärder. Ett strukturerat arbetssätt kan göras utifrån kvalitetsregistret Senior Alerts rekommendationer. Senior Alert är inriktat på förebyggande vård av äldre över 65 år och i registret registreras bland annat risk för trycksår, planerade åtgärder samt sjuksköterskans utvärdering av de insatta åtgärderna. Syftet med studien var att kartlägga täckningsgrad, utförda riskbedömningar och planerade åtgärder avseende risk för trycksår i kvalitetsregistret Senior Alert.

Praktiskt arbete inom institution innebär kontinuerliga riskbedömningar och beslutsfattande av eventuella åtgärder. Denna studie syftar till att undersöka vilka uppfattningar och resonemang personal vid två särskilda ungdomshem har kring risker och riskbedömning samt vilka beslutsstrategier som tillämpas. Vidare undersöks skillnader i bedömning ur ett genusperspektiv. Kvalitativ metod tillämpas och studien omfattar tolv intervjuer. Resultaten visar att risk och riskbedömning uppfattas som mångdimensionella begrepp omfattandes samtliga aspekter i det dagliga arbetet, dock förekommer interindividuella skillnader utifrån kunskap, erfarenhet och personlighet.

Executive summaryThe aim of this study is to examine how the favourability and brand exposure of Norwegian has been damage by their supplier, Boeing 787:s, problems concerning the aircraft Dreamliner. The theoretical framework underlies the content analysis that has been used to operate the study. In total the empirical data rise up to 623 articles that has been collected and analysed from the media archive Retriever. Compares to before and after Boeing 787:s problem with the Dreamliner, the results indicates that the favourability of Norwegian in the Swedish media landscape during the problems was negatively affected. The results also show that there was no increase in brand exposure for Norwergian during the problems.

Vi har undersökt ålder och erfarenhets påverkan på revisorers risk- och väsentlighetsbedömning. Tidigare studier om risktagande och dess relation till ålder och erfarenhet har visat blandade resultat, somliga forskare menar att det finns en positiv korrelation medan andra menar det motsatta. Denna uppsats grundas på en casestudie som har utförts på åtta svenska revisorer. Åldersspannet bland revisorerna i studien är 24 till 67 år. Utifrån ett fiktivt företag har revisorerna tagit fram ett väsentlighetsbelopp, samt bedömt vilka riskområden som finns i resultat- och balansräkningen.

This study has been carried out in the spring of 2014 on behalf of PQR Consult AB in Stockholm. The aim of the study has been to analyse the energy usage of the building Skarpövägen 1 in order to explore the possibilites of saving energy by using appropriate equipment. These possible solutions have been simulated by using the programe IDA Indoor Climate and Energy, combined with a life cycle cost analysis. The laundry building, Skarövägen 23, has also been analysed due to its high amount of energy usage. The result of the energy analysis showed that the energy usage was much higher than the energy declaration.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

Titel: Individuellt pensionssparande - Där förväntad avkastning inte kan förutspås Datum för seminarium: 1:a februari 2007 Ämne/Kurs. Finansiell ekonomi, kandidatuppsats 10p Författare: Charlotte Engqvist och Carolin Hellström Handledare: Hossein Asgharian, Nationalekonomiska institutionen, Ekonomihögskolan Lund Syfte: Syftet med studien är att undersöka värdeutvecklingen hos ett antal portföljer som ärkonstruerade enligt bankernas rekommendationer för det individuella pensionssparandet. Vikten läggs på att med Value at Risk ta reda på ett möjligt sämsta utfall som är ett resultat av placering i olika risknivåer. Metod: Vi har för var och en av de tre utvalda bankerna utfört en simulering baserad utifrånderas rekommendationer. Hänsyn har tagits till individers olika riskbenägenhet samt en begränsad tidshorisont.

Fortifikationsverket which is the landlord for the Swedish national defence has a great problem in their forestry due to the relatively large amount of metal objects in their timber. These metal objects cause different types of economical losses in the timber refinement chain. To enable out sorting of logs containing metal objects already in the harvesting phase, Fortifikationsverket is interested of the possibility to utilize some type of metal detector in a harvesting head for that purpose.The goal of this study was to, with help of a case study, enlighten the problem that metal objects in timber cause for Fortifikationsverket and their customers of timber and to investigate conditions of to mount and utilize some kind of metal detector in a harvesting head at present.The saw timber deliveries by Fortifikationsverket during the time period 2003-2005 was used as a reference volume for calculations of economical losses. In this case study was included two sawmills where timber from Fortifikationsverket were delivered to for further refinement. Factors investigated were the type of damage metal objects caused in these two sawmills and the economical signification of these damages.

The aim of this study was to see if there is any group of cats that are at greater risk to get sick and/or be euthanized during their stay at a cat shelter with no-kill policy. The study was conducted at Åkeshov cat rescue center in Sweden and cats that entered the center between the 1th of June 2010 and the 31th of December 2011 was used in the study. This study focused on factors regarding gender, origin, level of socialization, incubation period and the proportion of euthanized cats. In this study, the kind of illness weren?t taken into account. This study showed that the gender of the cat didn´t affect the risk for illness.

The changes in the Swedish meat- and meat processing industry have been substantial in recent years. These changes will alter the business environment for many companies. In order to be prepared to face new threats and new opportunities, companies should be actively working on these issues. Risk awareness and by developing of risk management strategies companies can act quickly and effectively when the conditions changes. The objective of this study is to analyse whether and why companies in the Swedish meat- and meat processing industry use various forms of risk management strategies.

This thesis investigates how energy is used in three public baths today and suggests measures that could reduce the energy demand. The results show that there is a great poteltial for energy savings i public baths, and that it would be interesting to examine some of the proposed measures further..