Youth unemployment in Europe is a big problem today. The number of unemployed young people has risen past decades, from 10 % in1980 to over 20 % 2010. The purpose with this thesis is to deal with big cohorts and unemployment rate for young people 20-24 years old in Sweden. I have a look at three different generations, people born:1963-1967 and start working 19871968-1972 and start working 19941988 and start working 2008-2012Did these people from a baby boom face any specific difficulties when entering the labor market 20-24 years later? I have used Easterlin theory in my work and lokked at statistics from SCB (Statsitiska centralbyrån) in Sweden.

This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

GE Healthcare operates in Uppsala (Sweden) and develops systems, equipments and medium to purify medical substances. Discussions with the local authority concerning planed far-reaching changes and upgrades of the biological process techniques for sewage management, aroused the question about revising the terms of permit for the activity. Therefore it seemed necessary to evaluate a newly installed biological process technique, which is the background of this thesis. The evaluated biological treatment process was built in 2003 and consists of a biological reactor filled with moving bed carriers with a high surface area for biological growth. At the time of the project the biological wastewater treatment plant consisted of a flow equalization facility and two following parallel biological processes; a biological reactor with moving bed carriers and a tower trickling filter.The aim of this thesis was to survey the function of the biological reactor with respect to the reduction of organic matter.

This paper goes through solar energy and what uses it has. It is also a guide in the choice of solar collectors forthe real estate that I have drawn for the thesis work.Solar energy is a renewable source of energy from the Sun's light. Energy can be used to produce both heat andelectricity through solar collectors and solar cells. Some of the benefits of solar energy is that it is completely freeto extract, environmentally friendly and virtually maintenance-free. Disadvantages are that the technology isexpensive, does not cover the entire energy needs and takes a long time until it pays.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

Working horses in developing countries are mostly used for transportation. They are often owned by people with limited economical resources and lack of knowledge about how to take care of the horses and due to this the horses often suffer from problems such as dehydration, poor body condition, lesions and parasitic infections. The aim of this master thesis was to investigate if free veterinary care improved the health and hydration status of working horses in Nicaragua and it was performed as a part of a project called ?Free veterinary assistance for working horses and training of their owners as veterinary promoters in the Pacific coast of Nicaragua?. Five parameters were used to investigate whether free care improved the health of working horses in six towns along the Pacific Coast of Nicaragua.

How affected are the sugar production in Mozambique and Tanzania by EU sugar regime? What does the EU sugar reform constitute in these countries?Using theories regarding free trade and anti-free trade, I am able to answer these questions. The aim of this paper is to study how the various sugar agreements with EU affect the sugar production in Mozambique and Tanzania. Therefore I am using a method called a most similar system design in this comparative case study. The conclusion is that the EU sugar regime is the main reason to how the sugar productions in developing countries are.

The agriculture in Sweden today uses chemical substances to control vermin, weed and diseases. This usage shows through polluted subsoil water and trace elements in the food we eat. There?s a risk that additional symptoms will arise in the future. Our product Sha Jun, developed in 2006-2007, is an attempt to try and minimize the need of chemicals in the agriculture. The idea started with the attempt to minimize the usage of pesticides on the cropland.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

This paper presents a project and literature overview about how risk management and quality sometimes goes hand in hand and sometimes in two different directions. Meaning that the risk management can affect product or process quality differently depending on what risks an organisation chooses to control.The purpose with this paper is to get a deeper understanding about how risk and quality works together with IT-support and therefore we have been actively participating in a project with a risk management company called Zert. A literature study and a qualitative interview study have also been undertaken to see what the customers and the other researchers have written, to be able to make proper conclusions on the subject.To easily work together and get the information that was needed, four methods where used. Besides the qualitative interview and literature study the think-out-loud, card sorting and a variation on the extreme programming method where used to help visualize and improve communication both with Zert, the costumers and among ourselves.Zert is a risk management company that helps other organisations to control their different types of risks that they might be taking, by offering a system where the risk management process is held and providing consulting services by helping within the processes. Both Zert and their customers see the communication, knowledge and teamwork as something important as well as the quality within the work, processes and the end result.

Investmentföretag har funnits sedan urminnes tider men har under senare år ofta fått stå tillbaka som investeringsalternativ till fördel för aktiefonder. Detta är lite motsägelsefullt då svenska investmentföretagen historiskt har haft en högre avkastning än den svenska aktiefondförvaltaren. Större delen av forskningen kring investmentföretag har fokuserat på substansrabatten. Vi fann väldigt få studier som berört investmentföretagens risktagande, speciellt ur ett portföljperspektiv. För att underlätta för den individuella investeraren ville vi använda ett riskmått som är lätt att förstå.

India is the country with the highest prevalence of rabies in the world, with about 20?000 human deaths occurring every year. The country also has a heavy burden of free roaming dogs, mainly because of the high amount of edible waste in the streets, which are the main hosts for the disease. Therefore to truly extinguish rabies, the main focus should be on the dogs, both stray dogs and owned. One method is to vaccinate all dogs against rabies.