Operationell risk inom banksektorn är ett område under utveckling. Utredningen har behandlat ett ramverk för hantering av operationell risk kallat A Systemic Approach Framework for Operational Risk (SAFOR). Syftet har varit att konkretisera detta ramverk och inom detta utvärdera en metod kallad Damage Evaluation and Effective Prevention (DEEP-metoden) i kombination med ett datoriserat beslutsverktyg benämnt DecideIT. SAFOR hanterar operationell risk som är nära kopplat till företagets processer, personer och system. Dess utformning grundar sig i general system theory, en holistisk verksamhetssyn som minskar risken för överlappning mellan olika riskhanteringsområden.

Bakgrund: Pankreatikoduodenektomi är den enda kurativa behandlingen av pankreascancer och pankreasanastomosläckage (PAL) är en mycket allvarlig postoperativ komplikation. Metoder för att identifiera detta i ett tidigt skede behöver förbättras. Den postoperativa övervakningen består till stor del av vitalparametrar men sjuksköterskan observerar även andra tecken på försämring. Metod: 32 patienter som genomgått pankreatikoduodenektomi inkluderades i studie. Ett bedömningsformulär innehållande 14 parametrar togs fram och användes för att identifiera vad i sjuksköterskans observationer som kan identifiera tidiga tecken på PAL.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.

Titel:Risk Managements påverkan för utfallet av ERP-projektFörfattare:Ann-Magritt Lindemark Engøy och Hanna MaunusHandledare:Pär VilhelmsonExaminator:Sarah PhilipsonKurs:Examensarbete företagsekonomi C, 15.0 hpNyckelord: ERP-projekt, Projekt Management, Risk Management, risker i ERP-projekt, lyckade projekt, misslyckade projekt, The Iron Triangle.Syfte:Att undersöka vilka risker som är mest förekommande vid implementeringen av ERP-system och hur risk management kan reducera dessa.Metod:Kvalitativ metod, hermeneutik, fallstudier, semistrukturerade intervjuer, välgrundad teori.Resultat:Organisationens och projektets ledning hade större kunskaper om vilka risker som ville uppstå och olika risk management strategier än andra anställda och slutanvändarna av systemet.  Standardisering, samordning och automatisering av organisationens kärnprocesser var huvudsyften för att implementera ERP-system i organisationen. God planering av projektet är avgörande för ett lyckat resultat. Det är viktigt med bra kommunikation och tätt samarbete mellan de olika avdelningarna i projektet, och även med externa konsulter som till exempel leverantören av ERP-systemet. Riskanalys var en viktig del av projektens risk management strategi. En skicklig och flexibel projektledning hade stor betydelse för att risk management strategin fungerade.

Syftet med denna systematiska litteraturstudie var att ta reda på vilka faktorer som påverkar uppkomsten av postoperativ urinretention, POUR, i tidigt postoperativt skede. Artikelsökning har skett i databaserna CINAHL, MEDLINE och PsycINFO. Artiklarna kvalitetsbedömdes utifrån en modifierad granskningsmall för artikelgranskning. Sexton artiklar inkluderades i studien. Resultatet visade att med stigande ålder ökade risken för POUR, speciellt för män.

The worsening of psychical health issues among young people has widely been discussed over the last few years. Research shows for example that 9% of girls at the age of 16-24 reported anxiety problems in 1989 while 16 years later, in 2005, the same number was 30%. The purpose of this essay was to study and analyze psychiatrists', psychologists' and counselors' view on the resilience and risk factors for youth depression (age 16-24). Beside this, our aim was to study their view on the influence of family environment on treatment and recovery. Data were collected with qualitative interviews with eight informants within the psychiatric care.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Feedback is a tool that can be used to give students the confirmation of their accomplishments , helping them to increase understanding of the results of a performance and to alert students if change is required for future performance. Other studies and reports regarding clinical practice in education has shown that students feel that feedback has good impact on learning and positive effects such as enhanced self-confidence. Onboard training forms a major part of the education at the four-year nautical science education in Kalmar, in four years, one year is spent on board ships. Therefore, the purpose of this study was to find out how students at the four-year nautical science program in Kalmar felt that they receive feedback after completing on board training and how they wish that such feedback would be given. Six students were interviewed, three from grade one and three from grade three.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

The aim of this study is to examine the information behavior of younger seniors with a special focus on the Internet. Using a qualitative method consisting of a case study, including observations, diaries, questionnaires, and information diaries, we were able to compare the information behavior of the seniors in their use of the Internet, with the information behavior in their everyday life. The result of the study shows that the respondents led very active lives and used many different information sources in everyday life. They did not only seek information, but also assimilated it, often with a purpose to mediate it to other people. The motives behind the information use in everyday life were mainly connected to their life situations.

The electrical grid needs to be changed in the future in order to manage more distributed and renewable generation and also to make it possible for electricity consumers to be more active and aware of their electricity consumption. This future grid is usually referred to as a smart grid. With the transition to a smart grid, new challenges occur. One method to determine those challenges is to perform risk and vulnerability analyses. InStockholm, the new urban district Stockholm Royal Seaport is built.

The purose of the study is to increase knowledge regarding systematic enviromentarl work in an organization that works with road services. Work on the road is done in a hazardous environment with constant danger regarding the life of the individual. The site of the work varies in accordance with where the needs ae . This requires skilled workers capable of working independently and that they are experienced din doing their own risk assessments in accordance with the individual believes that the situation calls for work to be performed safely. The study was conducted with a qualitative research approach in which four employees of different positions, knowledge, experience and vision to work in a hazardous environment were interviewed. The focus rests on the organization, management, and individual aspirations for a safe and secure working environment. The study adds weight to the relationship between the purchaser of the work and the organization as a prime contractor due to the compexity of the organization.

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.