The purpose with this study is that examine if the contingency factors as sort of market and competition can affect the companies, which means of control they apply..

Vi gör dagligen bedömningar av risker i situationer av alla de slag. Trafiken är en av de situationer där riskbedömningar är särskilt viktiga och hur korrekt bedömningen blir beror på hur vi upplever riskerna, vilket i hög grad varierar från person till person. Hypotesen i detta examensarbete är: Kvinnliga bilister upplever större subjektiv risk i trafiken än manliga bilister. Undersökningen av hypotesens giltighet utfördes med hjälp av intervjuer av 20 män och kvinnor. Frågorna syftade till att ta reda på deltagarnas subjektiva upplevelser av trafikrisker.

Intern kontroll handlar om att ha verksamhetens riskområden under kontroll. Brister i intern kontroll kan leda till ett ineffektivt arbete och riskera att utsätta verksamheten och därmed dess aktieägare för risk. När Svensk Kod för Bolagsstyrning (Koden) infördes i juli 2005 var syftet delvis att ge börsnoterade bolag ett ramverk för hur de ska arbeta med och redovisa sitt arbete med dessa frågor som ett led i att åstadkomma god bolagsstyrning.Uppsatsen undersöker huruvida Koden har förändrat svenska börsnoterade bolags arbete med intern kontroll samt den betydelse förändringen, ur ett investeringsperspektiv, har för aktieägarna.Agentteorin utgör en grundläggande del av uppsatsens teoretiska ram genom att beskriva relationerna mellan och drivkrafterna bakom de studerade aktörerna, aktieägarna och styrelsen. En täckande schematisk modell av agentteorin saknas i befintlig akademisk litteratur. Uppsatsens författare har därför utformat en sådan modell, som presenteras och utgör stommen i uppsatsens analysmodell.Nio stycken intervjuer med revisorer och ansvariga för intern kontroll på svenska börsnoterade bolag genomfördes.

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

Uppsatsen kommer att beskriva hur Handelsbanken, Skandiabanken och Swedbank går tillväga när de ska riskklassificera sina fondportföljer. Intervjuer har genomförts med respektive bank för att få en klarare bild på hur dessa använder olika teorier och räknesätt för att fastställa en risknivå på en specifik fond och även material från bankernas hemsidor har använts för att komplettera ämnet. Bankerna använder sig av olika riskskalor vid kategorisering av olika fondportföljer och standardavvikelsen samt value at risk ger svar på den faktorn som dessa tar mest hänsyn till vid kategoriseringen utav aktiefonder, räntefonder, blandfonder samt hedgefonder. Standardavvikelsen som majoriteten av bankerna använde sig som det väsentliga måttet för rikklassificering som beräknas på historiska värden från en tidsperiod på för det mesta 3 år men beräkningar på 5 år kan även förekomma. Detta mått gör det möjligt för investerare att förstå hur hög risk en fond har för desto högre standardavvikelse desto högre risk.

Introduction: First line managers in the public sector, are under a great pressure from both senior management, leadership, politicians and often from a large group of employees. Few studies have been made on the first-linemanagers psychosocial work environment, even though in the studies found that the manager affects their employees work environment.Aim: How first line managers in municipal elderly describes the psychosocial work environment on the basis of demand-control - support model.Methods: The study was conducted through individual interviews with six first line managers. Respondents were recruited through a strategic selection in a medium-sized municipality in Västernorrland. The interviews were conducted using an interview guide. Qualitative content analysis with an deductive approach was used as a method of interpretation of the results.Results: First line managers point out the difficulty in balancing the requirements and several managers also mentioned the importance of having clear role descriptions and objectives.

Occupational stress and the use of alcohol to reduce stress are both separately common in our society. A few researchers have combined the two factors.The aim of this essay was to obtain an increased understanding of how male and female managers estimate their alcohol habits in relation to their occupational stress.We have interviewed nine managers who work at a social services department in Scania. Our main theories were the theory of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and cultural perspective.Our results were;· Psychosocial work environment contributes to if the interviewed people experienced stress at work.· The grade of control has great influence if the interviewed people experience stress.· There weren't any correlation between stress and increased consumption of alcohol..

The purpose of this thesis is to investigate if there are any differences regarding syntactic complexity in written language between persons with (phonologically based) reading and writing difficulties and a control group. Earlier research has pointed to such a difference, indicating that texts written by subjects with reading and writing difficulties display a lower grade of syntactic complexity than text written by control groups.Two texts each from 48 subjects (24 from each category) were collected. The subjects were divided in two age groups, one consisting of 15-year-olds and the other of university students (adults in various ages). The subjects were selected through a word decoding test and a spelling test, where the lowest performing formed the group of reading and writing difficulties and the highest performing formed the control groups. All subjects had Swedish as their mother tongue.The syntactic aspects studied were number of words per syntactic sentence (Sw.

Den omgivning organisationer idag ställs inför blir alltmer krävande. En allt hårdare reglering, hot från nya teknologier, samt de företagsskandaler som härjat i media, har lett till att dagens organisationer ser på risk på ett nytt sätt. En utveckling som nyligen skett inom riskhantering är Enterprise Risk Management (ERM). Denna uppsats undersöker den roll ERM, och i synnerhet ett nyutvecklat ramverk som används för att implementera ERM, har i en organisations riskarbete. Ramverket, COSO:s ERM, består av åtta kontrollpunkter som enligt ramverket bör finnas i en organisation som utför sitt ERM-arbete på ett korrekt sätt.Studiens syfte är att undersöka likheter och olikheter mellan en organisations riskarbete och COSO:s riskhanteringsramverk samt den teoribildning som skapats kring Enterprise Risk Management.

This thesis investigates whether it is accordance between the different profit measures in the financial market. The first aim of the thesis is to examine if it exists a difference between the profit measures that companies publish in their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published by companies and analysts. The study focuses on Swedish companies listed on the OMX Stockholm Large Cap and concerns the years of 2006 and 2007. The analysts interviewed are working in Sweden with listed Swedish companies.

I Sverige finns en betalningsform för tandvård som kallas ?Abonnemangstandvård? som innebär att du som patient har möjlighet att ingå ett avtal om tandvård till ett fast pris. I Värmland var man tidigt ute med denna modell och kallar den för frisktandvård för att belysa att man inte enbart ser det som en betalningsform utan även som ett sätt att bedriva vård. Tandläkaren genomför en initial riskbedömning inom fyra olika huvudområden och för respektive område allmän risk, teknisk risk, karies risk samt parodontal risk sätts en siffra 0-4 för att representera olika risknivåer. Ett sammanfattande mått leder i sin tur leder fram till en abonnemangsklass för patienten.

During the last years the need for real-time database services has increased due to the growing number of data-intensive applications needing to enforce real-time constraints. The COMponent-based Embedded real-Time database (COMET) is a real-time database developed to meet these demands. COMET is developed using the AspeCtual COmponent-based Real-time system Development (ACCORD) design method, and consists of a number of components and aspects, which can be composed into a number of different configurations depending on system demands, e.g., Quality of Service (QoS) management can be used in unpredictable environments. In embedded systems with requirementson high up-time it may not be possible to temporarily shut down the system for reconfiguration. Instead it is desirable to enable dynamic reconfiguration of the system, exchanging components during run-time.

The purpose of this thesis is to investigate if there is a risk that Sweden will go in to crises at the house market and in the bank sector. The Swedish house prices have in the last years growth very high and quickly and are now over the development in the beginning of 1990. The method I use to investigate this is a multiple regression model. I follow a regression that both OECD and the Swedish Riksbank use. The difference between my analyse and theirs is that we use different periods..

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.