Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

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.

In this paper we examine the view of mental illness is in a male dominated organization and what strategies are used to handle mental illness by the organization and the individual. We conduct semi structured qualitative interviews with persons who have in some way been in contact with mental illness within the organisation, we then encode our material from a themed analysis. We analyze the material and illustrate our problem area on the basis of Erving Goffmans theories of interaction and on R.W. Connells theory of hegemonic masculinity. We also show how previous studies of how men seek help for mental illness can help to enlighten our research area.

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.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

The municipality of Enköping is presently working out a new layout plan for the town of Enköping and new residences are planned in the harbour area. Because of these plans, the municipal energy company ENA Energi may have to move its location from the harbour to another part of the city.The aim of this degree project is to investigate the possibility of building a new CHP plant in another area of Enköping. The future demand on district heating and infrastructure at the new location have been projected. A new CHP plant has been dimensioned and economic analyses concerning the project have been made.Results show that the future demand of district heating in Enköping will differ a little from the present needs. In 2030, the district heating production is expected to be c.

In this essay a proposal of city renewal is made for the new train station area built on highly productive agricultural land in Landskrona. The proposal is based on how the situation for the agricultural land in terms of exploitation looks like today and also on theories of urban governance to find out why the area turned out the way it did..

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.

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.

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.

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.

Oilseed rape crops are an important in southern Sweden because of the high intensity of wheat growing. Pollen beetles are the most important pest in oilseed rape and causes often economic losses. Therefore it?s of great importance that we can control the population density, e g by using insecticides if necessary, to avoid mayor yield losses. In year 2000 pollen beetles were numerous in the province of Östergötland. The farmers sprayed with insecticides several times, but with low effects on the beetles. Field trials and laboratory experiments showed that pollen beetles had developed resistance against pyrethroids.

Warmer climate is a driving factor to species expansion northwards. Expansion to new areas can result in escape from natural enemies, resulting in reduced levels of mortality and thereby potentially increasing the rate of expansion. The most important parasitoid species attacking butterfly larvae belong to the families Tachinidae, Ichneumonidae and Braconidae. The aim of this thesis was to investigate parasitism and difference between populations in established area and newly colonized area for the European map butterfly, Araschnia levana, in order to examine if the butterfly has escaped from some natural enemies. In 1982 the first European map butterfly was observed in Sweden and has now established up to middle Småland.

The aim of the analysis in this essay will be divided into two cases. In the first, I will study the formation of a new State and why a geographic area of a country decides to make an secession. The focus will be on the secession of Biafra from Nigeria in 1967 and how the causes and explanations behind this secession, get in the Swedish literature as well as the international literature. In Case 2, I will use a explanation games, as a means to give pupils more understanding and to make it more clear, why a geographical area chooses to make a secession, and where I will use the secession of the Biafra from Nigeria as my example (Case 1). To more easily understand and answer  the question, why the geographical area of Biafra in south-eastern Nigeria chose to do an secession, I have chosen to study my Case 1 from a social and political context.