Gender equality and gender equality work is relevant for today's working life, and previously male-dominated occupations may be increasingly under pressure to become more equal. This paper aims to explore and understand how the firefighters at a station are experiencing gender and gender equality in rescue services.Using theories of how sex is done, how a power perspective and a structural approach can show men's and women's different conditions in an organization, and theories that are more specific to gender and change management the firefighters talk about gender and gender equality are analyzed. Essay results were collected through interviews with seven firefighters and then analyzed and interpreted with the help of theories.The analysis shows that there is a perception among the firefighters that men and women are biologically different and that required physical strength legitimizes the exclusion of women. Inequality is seen as something natural and by pursuing an active gender equality women are given unwarranted benefits. When physical strength becomes a legitimate reason for exclusion, the responsibility for gender inequality is put on women and that women don?t have what it takes.There is also a resistance against gender equality analyzed in the paper, and it's stated opposition seems to be directed against the management's way of recruiting women.

Pensionen består av den allmänna pensionen, tjänstepensionen och i många fall ett privat pensionssparande. Den allmänna pensionen utgör den absolut största delen av den totala pensionen och innehåller premiepensionen och inkomstpensionen. Premiepensionen är den del i den allmänna pensionen, det vill säga den som alla tar del i, som man kan påverka själv med aktiva val. Premiepensionen är det som behandlas och analyseras utifrån de 5 största aktörerna, staten, Nordea, SEB, Svenska Handelsbanken och Swedbank, i denna uppsats.Det pensionsanknutna sparandet utgör en allt större del av det sammanlagda fondsparandet i Sverige. Pensionssparandets del i fondförmögenheten har ökat från cirka 25 % år 2000 till cirka 50 % år 2010.

Bakgrund och problemformulering: Fondbolagen erbjuder spararna flertalet olika fondkategorier, däribland fonder med en global placeringsinriktning. Två av dessa produkter är globalfonder och globala fond-i-fonder. Globala fond-i-fonder placerar i andra fonder, såväl hos externa förvaltare som i det egna fondbolagets övriga fonder. I medierna har de globala fond-i-fonderna kritiserats för att ha höga avgifter och enbart syfta till att slussa in kapital i fondbolagets underliggande fonder. För att utreda om globala fond-i-fonder verkligen lyckats skapa något mervärde för fondspararna, vore det av vikt att undersöka dessa och titta på vilken risk, avkastning och riskjusterad avkastning de haft, i jämförelse med globalfonder.Syfte: Syftet med undersökningen är att utreda om globala fond-i-fonder, vid en jämförelse med globalfonder, tillfört något mervärde för den enskilde fondspararen utifrån parametrarna risk, avkastning och riskjusterad avkastning.Metod: Studien bygger på avkastningsdata från åtta fonder, fyra globalfonder och fyra globala fond-i-fonder, under femårsperioden 1 oktober 2004 ? 1 oktober 2009.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

AbstractTitle:                                                                                                                  The individual elder care?Author:                                                                                                              Dennis JonssonSupervisor:                                                                                                        Kerstin GynnerstedtExaminator:                                                                                                       Course:                                                                                                             2SA46E,  Programme for social workDate:                                                                                                                 20100526Key words:                                                                                                       public assistance, need assessments                                                                                                                                                              methods, individual public help serviceSummaryThe purpose of this paper is to describe and analyze the practices of needs assessment, and put them in relation to municipal policies and the autonomy of the elderly. Development managers are characterized as grassroots bureaucrats, then they are officers who are in the organization, but also has a direct contact with the elderly applicants for municipal assistance. I wanted to explore how these policies relate to the older people's autonomy and their implications for officer assistance in their daily work. As a theoretical starting point I have used out of a närbyråkratiskt perspective, and a negotiation perspective.

Changes in the labour market combined with an increased media coverage of managers, have resulted in the rise of a new human due diligence industry. The use of background checks has lately become increasingly popular on the Swedish market and many companies use it as an evaluation tool when recruiting. This study investigates differences in the background screening procedure for recruitment to executive management positions and lower level positions. It also aims to answer why background checks are conducted, using a cultural and a functional perspective. The report takes an abductive approach and data has primarily been gathered through a survey directed to large Swedish companies.

The Swedish welfare organisation is built on the fact that the legislation gives the municipalities and social workers guidance and direction how to assess cases. Through out this the clients have right to be assessed both equally and individually. How is this done? The purpose of this paper was to examine the effect of the organisation referred to the social workers ability to discretion and the evaluation of the assessment in first time applications of social assistant cases. The purpose was also to look for variations in decisions and if these could be explained out of organisational and assessment effects.

This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.

Vatten i Sverige har länge ansetts hålla hög kvalitet, men trots detta inträffar årligensjukdomsfall orsakade av förorenat dricksvatten. I enlighet med livsmedelsverketsföreskrifter om dricksvatten ska dricksvatten vara ?hälsosamt och rent?. Detta är dock inteett praktiskt tillämpbart villkor, då ingen acceptabel risk har satts upp.Världshälsoorganisationen (WHO) och det amerikanska naturvårdsverket (US EPA) hardäremot satt upp gränser för vad som är en acceptabel sjukdomsrisk respektiveinfektionsrisk för dricksvatten.Denna studie syftade till att bedöma om reningen vid Hyndevads vattenverks, medavseende på mikroorganismer, möjliggör att en acceptabel risknivå uppnås. Detta hargenomförts med hjälp av metoderna Optimal desinfektionspraxis (ODP) ochMikrobiologisk riskanalys (MRA).

Intrångsundersökningsreglerna används av rättighetsinnehavare av immateriella rättigheter för att eftersöka information eller handlingar hos en misstänkt intrångsgörare i jakt på bevis för intrångets existens. Om det finns risk för att informationen till exempel kan komma att undanröjas av den misstänkta intrångsgöraren, vilket ofta torde vara fallet, får en intrångsundersökning beviljas utan dennes hörande.Vid en intrångsundersökning finns det en risk att överskottsinformation kommer sökanden tillhanda. Denna överskottsinformation kan i vissa fall utgöra motpartens företagshemligheter. Vid skyndsamma situationer kan därför rättssäkerheten för företagshemlighet ifrågasättas.Denna risk har i praktiken visat sig vara påtaglig, främst vid situationer utan motpartens hörande. Beviskravet har varit enkelt att nå upp till och domstolarnas bedömningar i de enskilda fallen ineffektiva.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.