Riskmiljön i dagens samhälle är under ständig förändring och påverkar människan i både privat- och arbetslivet. Det blir allt viktigare för företag och organisationer att arbeta förebyggande mot risker som påverkar säkerhetsfrågor, miljöfrågor och ekonomiska intressen. Ett arbetssätt för att analysera och hantera en verksamhets riskmiljö är Risk Management. Huvudsyftet med uppsatsen är att beskriva och analysera hur Helikopterflottiljen Malmen och Scania AB arbetar med Risk Management med fokus på miljöarbete. Studien bygger på två fallstudier som har utförts genom kvalitativa intervjuer.

In today?s society a large focus is put on energy systems and how our energy systems are built up. In order to make sure that we in the future still can enjoy the living standards that we are used to today, Sweden and EU have made a number of decisions on making our energy system more energy efficient and consequently reduce the usage of energy resources. By 2020 the European Union should have reduced its energy consumption by 20 % compared to 1990?s level, and by 2050, 50%.

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..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Syftet med den här studien har varit att undersöka om det finns några skillnader i hur män och kvinnor uppfattar risk. För att uppnå detta syfte har två hypoteser formulerats som behandlar mäns och kvinnors inställning till risker kopplade till omvårdnad, ekonomi och risk i form av ett aktivt val. Dessa hypoteser baseras i första hand på tidigare teorier av Gustafson och Enander & Jakobsen. De teoretiska resonemang som förs i studien handlar om att kvinnor och män har olika syn på risk och att de fokuserar på skilda saker när de ombeds definiera risk. Den metod som använts är en kvantitativ metod baserad på en postenkät som skickades ut år 2008 och som ingår i ett forskningsprojekt vid Mittuniversitetet i Östersund.

Det finns ingen enhetlig definition på risk. Innebörden av risk skiljer sig åt beroende på vem man frågar. Risk är allmänt något som inte är önskvärt och något företagen vill undvika. Att kunna se möjligheterna med risk är en nyare syn på området som skiljer sig mot traditionell riskhanterings inriktning på att minimera skadeverkningar. Hur mycket resurser företagen spenderar på riskhanteringsfunktioner skiljer sig åt märkbart.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

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 report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

The use of Internet by children and teenagers has become a special field of interest. Certain risks are associated with young peoples use of this media and national and international measures have been taken to assess and counter these risks.Library and informationscience have approached the subject of risks by looking at different software´s, so called Internet filters, that is used to control and censor the access to Internet based resources. In the USA, where public services and institutions that provide Internet resources to children and youth have started to require censorship of the Internet, a debate has arisen concerning the use of so called Internet filters.The theoretical basis of this master´s thesis is related to the conception of risk, gender and childhood. The focus of the paper lies on young peoples use of information and communication technology (ICT) and how risks associated with young peoples use of the Internet is constructed by different parties involved in supplying Internet resources. By means of a case study at a primary school in Skåne and at the company Netscan in Malmö.

Stormwater is surface runoff water that originates from precipitation or snowmelt and that on hardened surfaces prevents to infiltrate the ground. In city areas stormwater can consists of major amounts pollutants and when reaching a lake or watercourse it can cause damages on vegetation and animals. Therefore it is important to treat polluted stormwater before it reaches the recipient. The municipality of Örebro have since the 90ies an extensive work with treatment of stormwater in sedimentation ponds. A new stormwater treatment project is planned in an industrial estate in Skebäck, Örebro.

On the night of the 26th December 2011, large parts of southern Norrland were struck by the storm ?Dagmar? that caused serious damage to the forests. In the past 10 years wind damage has become a hot topic after several major storms. Forest companies own 25% of the Swedish forest and thus influenced largely by wind damage. The main purpose of this study was to examine whether forest companies attitude towards preventive wind damage actions were changed after the storm ?Dagmar?. The result was developed by doing interviews with two forestry companies.

The purpose of my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

Bakgrund: Det rådande pensionssystemet i Sverige består av sex så kallade AP-fonder. Genom åren har pensionssystemet flertalet gånger kritiserats för dess låga avkastning.Problem: Vår huvudfråga är att jämföra AP-fondernas risk och avkastning med aktiemarknaden som helhet, detta ska ske med hjälp av två jämförelseindex: MSCI World och SIXRX.Syfte: Syftet med uppsatsen är att jämföra de fyra första AP-fondernas risk och avkastning med aktiemarknaden som helhet under åren 2002-2010.Metod: Vi har använt oss av en kvantitativ metod, genom att samla in information från AP-fondernas årsredovisningar och hemsidor. Vi har samlat in historisk data, som vi sedan har bearbetat och analyserat.Slutsats: De studerade AP-fonderna har presterat sämre än aktiemarknaden..