Under den senaste finansiella krisen spelade revisorerna a?terigen en kontroversiell roll i na?gra av de skandaler som blossade upp. Tidigare studier sa?ger att revisorer ba?st studeras under kriser eftersom det a?r da? deras funktion testas. I uppsatsen underso?ks hur revisorerna anser att deras arbete med risk och va?sentlighet fo?ra?ndrades under den finansiella krisen.

The effect of total dietary fat on the blood lipid profile: a reviewFat consumption has increased in Sweden in the 21th century, probably due to the advancement of the diet low car high fat (LCHF). Also, cardiovascular disease is the leading cause of premature death in Sweden. Various blood lipids are used to evaluate the cardiovascular disease risk; total cholesterol, LDL, HDL and triglycerides among others. High levels of total cholesterol, LDL, triglycerides and low levels of HDL are believed to increase the risk. The purpose of this review was to examine the effects of high-fat-diet on blood lipids, cholesterol, LDL, HDL the ratio between LDL/HDL and triglycerides through a systematic review.

The purpose of this study is to examine what factors that motivate people to work in professions with an explicit and inherent risk of threats and violence. By using a qualitative study and conducting in-depth interviews with eight security guards and doormen with experience from working at restaurants and nightclubs, the study could conclude that the interviewed security guards and doormen were motivated mainly by economic incentives and the social interaction that the profession entails. Status and riskiness of the profession did also, to a certain extent, contribute to the motivation. The professions' lack of advancement opportunities were frequently mentioned as the main reason to why one chose to leave the position, or consider the time in the profession as limited..

This study focuses on the internal marketing and how it affects the complaints by companies? communication control. Our purpose with this subject is to increase the understanding of which components affects the relation between internal marketing, communication control and complaints. We have chosen the subject, internal marketing because it caught our interest in an earlier course. On the basis of the literature of costumer complaint there have not been so much research about it and that is why we have chosen this perspective on internal marketing.This study is based on a qualitative approach.

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..

A new site- and construction-law came into effect in May 2011. The new law, PBL2010:900 implies several different changes of the law. These changes concern bothconstructors, people working in municipality and county councils and other peoplethat in some way are related to the building sector. Except from the change in orderof the chapters and the renewed and modernized language, the law has now beenextended with a few new phases.According to the new law a certificate has to be issued to start and finish theconstruction; the construction consulting has changed name into technical consultingand the protocol for the controls has to show what the control is being compared to.This diploma work concerns control visits on construction sites as related to the newlaw. The reason why visits on construction sites are now implemented in the law isbecause the government saw a lack of trustworthiness in the old law.

Value at Risk (VaR) är en finansiell metod för att skatta risker och som används i stor utsträckning av banker och företag. VaR beräknar att en eventuell förlust inte skall överstiga ett visst belopp med 95/99 procents konfidens. Denna uppsats syfte är att undersöka om VaR kan appliceras på en svensk aktie när Riskmetrics-modellen (IGARCH) skattar volatiliteten på aktien trots oro på den finansiella marknaden. Undersökningen genomfördes på Volvos B-aktie med data från perioden 2003-01-01 till 201 2-12-31. Vi genererade enstegsprognoser över den potentiella förlusten (VaR) givet en fiktiv investering av 10 000 000 SEK.

The purpose of this study was to examine leadership in the public sector based on leadership models, organizational factors, conditions and health of employees. The study was divided into sub-study one and two. In sub-study one the design was an observational study using cross sectional design in which 67 first line managers in the public sector answered a survey about conditions and leadership models. Sub-study two was an observational study using case-control design focusing on a health promoting leadership intervention in the municipal sector. Two semi-structured interviews and 41 surveys were collected.

Our companion animals can, with or without symptoms, carry infectious agents which have a potential to induce diseases in man, so called zoonoses. An immune compromised person has an increased risk of becoming infected by various agents, and thus also has an increased risk to become infected by one?s own companion animals. A study was carried out within the veterinary program at SLU, Sweden, based on a questionnaire answered by 31 physicians, 31 veterinarians and interviews of 30 immune compromised persons in Sweden. The study investigated the following questions: Which zoonoses do physicians and veterinarians consider to be the most important to inform immunecompromised persons about? How are immunecompromised persons being informed by their physicians about the risk of catching zoonoses from their companion animals? How are the owners of zoonosis-infected animals being informed by their veterinarians about zoonoses? Does veterinary medicine and human medicine communicate about zoonoses, in order to take the best care of immunecompromised persons in contact with animals? The results of our study imply that: - Physicians and veterinarians differ about which zoonoses immunecompromised persons should be informed about. - Only oral information is passed to immunecompromised persons and animal owners.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

Transportation of oil and gas by the Sea characterizes challenges from a safety viewpoint. In this type of transportation, different sizes of special tankers carrying oil and gas. The marine transportation of these scarce natural riches is involved with risks and hazards, which may lead to many losses; for instance, wasting oil and gas, injuries of people, damaging ships and properties, and damaging environment. The main purpose of this thesis is to evaluate the risks, hazards, and accidents during transportation of oil and gas (mainly Crude Oil, liquefied petroleum gas, and Liquefied natural gas) by the Sea with concentrating on transport safety. Hence, a better understanding of these risks and hazards can contribute to decrease of addressed losses.This study is carried out on risks associated with maritime transportation of oil and gas starting with describing the general casual chain (dealing with causes, incidents, accidents and consequences/causalities), continuing with describing risk analysis techniques (including event tree analysis and fault tree analysis) and Risk control measures/options, and finally implementing aforesaid investigations on real data from two areas; namely UK territorial waters and the Baltic Sea.In this study, the results of analyzing data from 1991 to 2010 in UK territorial waters revealed that collision and grounding were two most common accidents in terms of crude oil tankers, LPG and LNG carriers in which 44% of all accidents were equally divided between collision and grounding.

Goods that children come in contact with on a daily basis for example toys, electronics, textiles, household items, have attracted an increased attention in recent years because of a common occurrence of residues of potentially hazardous chemical substances. Some municipalities in Stockholm have developed plans for managing chemical risks and work systematically to phase out products containing hazardous substances. This thesis aims to contribute to an improved knowledge base for any future work with non-toxic nursery schools in Haninge. The study's focus is on the challenges encountered by conditions and problems of preschool personnel to manage chemical risks in early childhood environments. Primary data was collected through a qualitative approach based on semi-structured interviews with both the preschool staff and practitioners working in the central organization of the municipality.

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.

Bakgrund: Hand i hand med dagens ökad fokus på risk har intresset ökat för ettriskhanteringskoncept som kallas Enterprise Risk Management (ERM). Tanken medmodellen är att hantera risk övergripande istället för isolerat på separata områden iföretaget. De största fördelarna med modellen sägs vara bättre beslutsfattande inomorganisationen, att riskmedvetenheten ökar och att intressenter får bättre förtroendeför företaget.Syfte: Syftet med denna uppsats är att jämföra den teoribildning om ERM som växerfram med praktisk erfarenhet från icke-finansiella företag som implementeratmodellen. Målet är också att skapa förståelse för både för- och nackdelar medmodellen.Avgränsning: Undersökningen har inriktats på icke-finansiella företag eftersom färrestudier har gjorts inom området.Metod: En kvalitativ fallstudie av två icke-finansiella företag har genomförts med enabduktiv ansats och en blandning av explorativ och deskriptiv design.Resultat: Undersökningen visar att ERM skapar vissa positiva effekter för företagenmen också att en del problemområden har identifierats. De begränsningar i modellensom uppstår anses vara nära relaterat till svårigheten med att hantera mjuka risker ochproblemet med att ERM kan bidra med för stor passivitet i verksamheten dåminimering av risk blir mer omfattande.

The aim of this study was to explore how six men who run a micro-enterprisewith a maximum of 10 employees handle the balance between work and otherlife. Qualitative approach with semi-structured interviews was conducted and thesample consisted of six men with micro-enterprises of varying ages. The themesused in the interviews were boundless work, roles, boundaries strategies anddemand / control - social support. The results showed that micro- entrepreneursdo not experience any major imbalance between work and other life. The studyrevealed that the division of roles in the home of the elderly respondents was ofthe classical gender character that woman took great responsibility in the home.Among the younger respondents the unpaid work at home was equal divided.Social support was perceived highly by all respondents, and they alsoexperienced a high level of control over the requirements of the job.