The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Självmedkänsla är ett relativt nytt område inom den positiva psykologin (Neff, Rude & Kirkpatrick, 2007) och mäts utifrån tre delkomponenter: self-kindness, common humanity och mindfulness. Familjesituation och kön har tidigare visats påverka graden av självmedkänsla (Neff, 2011). Föreliggande explorativa studie avsåg att utforska graden av självmedkänsla hos unga vuxna samt mellan skilsmässobarn och kärnfamiljsbarn i samma grupp. En enkät med ett självskattningsformulär (SCS-LV) över självmedkänsla samt frågor om ålder, om respondenten var kärnfamiljsbarn eller skilsmässobarn och hur gammal respondenten i så fall var när föräldrarna separerade, delades ut till 93 studenter vid ett sydsvenskt universitet. Sju svar från respondenter över 25 år samt en ofullständigt ifylld enkät utelämnades vilket gav N=85.

In this report a systematic working procedure for risk classification of processing equipment from a maintenance point of view is described. How this system has been worked out is also an important part of the report. The classification system is adapted for use in complex processing plants. Preemraff Göteborg has been subject for the underlying study and application of the system.The system aims to give a good overview of the maintenance related risks at the plant. Furthermore, the analysis result is a good motivation for the suggested maintenance activities and as motivation for extended or decreased maintenance resources in total.

Inom processindustrin finns en etablerad reglerhierarki där basreglering sker med PID-regulatorer och där avancerad, multivariabel styrning sköts av MPC-programvara. Steget mellan dessa två nivåer kan upplevas som stort. För mindre och snabba multivariabla processer undvikes helst en multivariabel ansats, med försämrad reglering som följd. På Preem AB har detta upplevts som ett problem. Syftet med examensarbetet har varit att utveckla en alternativ, multivariabel styrstrategi för en process med ett mindre antal reglerstorheter som interagerar.

Analys av portföljer, sammansatta av hög-, mellan- och lågrisk aktier..

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

A stay in the neonatal intensive care unit of greater than 5 days is one of the identified risks ofa sensorineural hearing loss. Preterm infants usually have at least one risk factor for hearingimpairment. The period from 25 weeks' gestation to 5 to 6 months of age is most critical tothe development of the auditory system. We think it is important to investigate hearingimpariment among infants born preterm, degree and type of hearing loss, risk factorsassociated with hearing loss and how the auditory system may be affected by preterm birth.ObjectiveA critical review of the current literature including studies of preterm infants born betweengestonal age 25-37. Our aim is to identify the most common type and degree of hearing lossamong infants born preterm and if there is an association between hearing loss and pretermbirth.MethodA literature search of Scopus and Pubmed resulted in 16 articles from 2000-2015ResultsMost of the infants in this study had a severe to profound sensorineural hearing loss.

The study examines risk perception and crisis preparedness among personnel at high-schools. The focus is set on teachers and leaders at four high-schools in Örebro municipality, Sweden. The purpose of the study is to examine crisis preparedness and identify factors which influences risk perception and crisis preparedness. The survey consisted of a questionnaire which was completed by 95 respondents. The results show that better information about the crisis preparedness in the schools is needed.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.

Som främsta motiv till offshoringen angav de två företagen i studien kostnadseffektivisering. Båda företagen i studien, Bulls Tryckeri AB och Trelleborg Protective Products, uppvisar en medvetenhet kring en rad riskaspekter som kan vara, och är, närvarande vid offshoring av produktion. Respektive offshoringprojekt föregicks av en bedömning av både kvalitativa och kvantitativa aspekter relaterade till offshoringen. De två bedömningarna, om ej kompletta riskanalyser, uppvisar klara kopplingar till analysering av risk och dess eventuella konsekvenser. Både Bulls Tryckeri AB samt Trelleborg Protective Products arbetar aktivt med att reducera risk i sin offshoringrelation genom riskreduceringsstrategier såsom målkongruens, spackling och horizontal chunkification..

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This master thesis investigates how the county administrative boards communicate the regional risk and vulnerability analyses to municipalities in Sweden. Information has been gathered through a survey and through a case study involving three county administrative boards. The results revealed that there are possibilities to improve or develop the communication in all the county administrative boards. The information channels are often written or web based, these channels promote one way communication rather than a dialog. The thesis gives suggestion on how to work out a strategy for a more effective communication, the case study also gives ideas on how a county administrative board can work with communication..

Background: Corporal punishment has been banned in Sweden since 1979. Child abuse is known to exist in all cultures and social classes in our society. Therefore the nurse must be aware of this working with children.Aim: The aim of this study was to describe how nurses' can identify signs and symptoms of child abuse.Method: A literature review of ten articles containing six quantitative and four qualitative studies published between the years of 2000 and 2012. A content analysis was performed where similarities emerged in themes and subthemes.Results: The findings were signs and symptoms which concerns physical, psychological and social behaviors seen in child abuse. Additional findings were; an insecurity and lack of knowledge among nurses working with children.