Titel: Risk och osäkerhetsfaktorer i årsredovisningen Nivå: C-uppsats i ämnet företagsekonomi Författare: Ann Forsström och Mikael Örtenvik Handledare: Fredrik Hartwig Datum: 2012 ? April  Syfte: Syftet med vår studie är att undersöka den frivilliga rapporteringen av risk och osäkerhetsfaktorer i årsredovisningar. Metod: Vi har använt en abduktiv ansats och genomfört en kvalitativ såväl som kvantitativ innehållsanalys av utvalda bolags årsredovisningar. Vi prövar 5 olika hypotester genom multipel regessionsanalys. Vår insamlade data redovisas både i tabell- och textform. Resultat & slutsats: Undersökningen visar att det finns en signifikans i hypotes 5: det finns ett samband mellan ett bolags skuldsättningsgrad och antalet redovisade risker och osäkerheter.  Övriga hypoteser har ingen signifikans och förkastas därmed. Vid genomgången av undersökningsbolagens årsredovisningar finner vi dock att det finns betydande skillnader i redovisningen av risker och osäkerheter mellan de undersökta bolagen.  Förslag till fortsattforskning: Det skulle vara intressant med en jämförelse av bolag som verkar inom samma typ av försäljning t ex.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

Some word processing programs save information that not all users of the program are aware of. This information consists of a number of things. Example of that is who the writer of the document is, the time it took to write it and where on the computer the document is saved. Text that has been changed or removedcan also be saved. This information is not shown in the program and the user will therefore not be aware of its existence.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

This essay aims to emphasize and clarify the positions that exist within the current globalization debate. The positions are the neo-liberal, the opponents, the pragmatists and the skeptics. The text presents and explains their ideological, moral and political positions and beliefs about the world, the nation state, the society and the individual; in light of Steven Lukes? and Antonio Gramsci's theories regarding the interaction and the relationship between power and hegemony. The methodological starting point is the ideology-critical analysis; in which their arguments in the current globalization debate is highlighted and categorized.

Title: The development of Free BassIn this work I will explain how the accordion with free bass was developed in Sweden. I will also describe how the people, teachers and musicians, did respond when it was introduced. In this study I investigate Swedish freebass teachers' reflections upon their educational issues. I want to look deeper at how they are reflecting over these two systems, and how they are using them in their daily work. By reading some accordion magazines from the era as a method, I did researching and then I analyzed the articles written about the subject.

Bakgrund: Undernäring förekommer hos uppemot 30 % av äldre personer på särskilda boenden (SÄBO). Det är ett av distriktssköterskans ansvarsområden att upprätthålla en god nutritionsvård. Syfte: Syftet var att undersöka förekomst av undernäring bland äldre personer (65 år och äldre) på särskilt boende samt relationer mellan undernäring och fallrisk, risk för trycksår respektive nedsatt munhälsa. Vidare var syftet att undersöka vilka preventiva åtgärder distriktssköterskan erbjöd för att förbygga alternativt behandla undernäring hos äldre personer. Metod: Studien hade en kvantitativ ansats.

The aim of this literature study was to find out how nurses experience their work-situation and work environment and which the risk factors where. We also wanted to examine what kind of influence those risk factors had on nurses work satisfaction. This was done by the following question: What are the risk factors that can lead to burnout in work environment of nurses? The method was by critical examination of ten scientifically articles. The articles were critically studied by the criterions of Polit, Beck & Hungler.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The aim of this study is to elucidate the process in which psychology was separated from philosophy and established itself as a distinct academic discipline in Sweden. I argue that the concept of will, as well as the concepts of thinking and emotion, have a lot to tell us about the rise of academic psychology in Sweden. This is done through an analysis of psychology textbooks, encyclopaedia-articles and academic texts on the themes will and psychology, from around 1800 till 1950.Prior to the establishment of the first chair of psychology in Uppsala 1948, the discipline was above all a part of the philosophical discipline. For psychology to become a science of its own, it was crucial to obtain a position among the empirical sciences. It thus had to distance itself from philosophy, and in particular from metaphysics.

The aim of this study was to investigate the intraoperative surgical stress response in dogs undergoing ovariohysterectomy and to compare acepromazine and medetomidine as premedications. 15 dogs diagnosed with pyometra were used in this study. Blood pressure and heart rate were used as parameters to measure surgical stress response. The surgery was divided into four phases. Phase 0 was the period 10 minutes before the skin incision, phase 1 was skin incision and opening of abdomen, phase 2 was manipulation of uterine horns, ligation and transection of mesovarium and phase 3 was ligation of cervix, removal of organs and closing the abdomen. The results showed that phase 2 was the most intense phase of surgical stress, regardless of which premedication the dogs received. When acepromazine and medetomidine were compared the results showed that within phase 3, all dogs that were given medetomidine had higher blood pressure compared to dogs that were given acepromazine. The dogs that were given acepromazine had higher heart rate than the dogs that were given medetomidine in phase 0, phase 2 and phase 3. .

This thesis deal with tick burden on roe deer (Capreolus capreolus) fawns, in relation to age, weight, hind foot length, and as well as to vegetation and habitat on bed sites. Roe deer fawns (N = 25) were captured from May 27 to June 27. Samples of ticks were collected and tick burden were estimated. Of all sampled ticks the nymphs and adults were Ixodes ricinus, while the larvae were not identified. 4.4 % of the sampled ticks were larvae, 55.0 % nymphs, 26.8 % adult females, and 13.8 % adult males.

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

Today's planning strategy, densification of cities, makes it difficult for municipal authorities to find spaces to build preschools and daycare centers on. The Planning and Building Act , Chapter 8, § 9 states that " if the site should be developed with buildings that contain one or more dwellings or premises for after-school , preschool, school or other activities, it should be on the property or near it, enough free space which is suitable for play and being outdoors. " Each municipality has to define the expression enough free space and a number of municipalities have established guidelines for preschool and daycare centers concerning dimensions. The guidelines measure the number of square meters of free space per child with the aim of contributing to a qualitative environment. But the size is just one quality and the issue is how other non-quantifiable qualities are taken into account in the planning process. The paper compares three municipalities, Gothenburg, Malmö and Lund.