Internationaliseringen har ökat under de senaste åren, och företag väljer att lägga delar av verksamheten utomlands. Tidigare forskning undersöker sambandet mellan denna diversifiering och dess konsekvenser för företagen. Gränsöverskridande diversifiering och företagsförvärv bör enligt tidigare forskning ge en lägre systematisk risk då risken sprids ut över flera marknader.Syftet med studien är att se om tidigare forsknings resultat går att tillämpa idag när svenska företag gör gränsöverskridande företagsförvärv. Vi har valt att applicera en event study-metodik för att undersöka detta samband enligt marknadsmodellen. Studien undersöker 66 svenska fall av gränsöverskridande företagsförvärv, gjorda under perioden 2005 ? 2007.Resultatet visar att tidigare empiri, att företagen skulle ha lägre systematisk risk efter ett gränsöverskridande företagsförvärv, inte går att tillämpa idag på de svenska företagen.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

The thesis had its starting point in the first paragraph of the eleventh chapter in the Swedish social services act, which discusses the immediate risk assessments that has to be made when the social services receive a report about a child. The thesis highlights an area that has received a lot of attention in media since the spring of 2014, when an eight year old girl was fatally abused by her legal guardians. The social services had at the time received a report about the girl but it was left unread. This tragic case has brought attention to the routines used by the social services for dealing with reports and risk assessments. This thesis was conducted through individual interviews with social workers working with children and families in the social services, with the aim to acquire an enhanced understanding of how social workers perform immediate risk assessments and what these assessments are based on.

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.

Learning for life through playPreschool teachers? perspective of children?s play and the use of play in the nursery settingStudien behandlar förskollärares perspektiv på barns lek i förskolan och hur de använder sig av lek i verksamheten. Syftet med studien är att få en större uppfattning om hur förskollärare ser på barns lek, hur de anser sig använda leken i verksamheten och om deras synsätt på något sätt präglar hur barns lek kommer till uttryck i förskolans verksamhet. Problempreciseringen i studien innefattas av: Hur anser förskollärare att de använder sig av barns lek i förskolans verksamhet? Vad anser förskollärare om barns olika lekar i förskolan? samt Vilken roll anser förskollärare att de har i barns lek på förskolan? Studien bygger på intervjuer med åtta förskollärare.

Med hjälp av denna vetenskapliga essä undersöker jag hur man kan uppmärksamma och värna leken och glädjen i musicerandet med förskolebarn. Detta belyser jag inte enbart ur barnens perspektiv utan även ur mitt eget och mina kollegors. Med hjälp av berättelser från min vardag på förskolan och utifrån min praktiska kunskap, ger jag en bild av hur detta kan te sig. Dessa berättelser är ett fundament för mina vidare reflektioner. Vad lek och leklust är skärskådar jag genom att bena upp begreppen i mindre beståndsdelar.

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.

The purpose of my study is to explore which possibilities there are for movement activities and how to use those possibilities. From this study, I will help the pedagogues recognize how to work more or different with movement activities.I have used participant observations and interviews as methods for my study. I did this at one preschool, because it is a development-study. The observations lasted for two weeks and the interviews were made with the majority of the pedagogues at the preschool.  The results of my study showed that the preschool teachers think that movement activities are an important part of children?s lives.

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.

Utgångspunkten för denna kandidatuppsats är att den byggda miljön påverkar våra liv och vårt handlingsutrymme. Den byggda miljön kan möjliggöra eller begränsa olika typer av aktiviteter. Leken är en av de mest grundläggande aktiviteterna i vår sociala utveckling och är en del av den sociala interaktionen med andra människor. Leken förknippas ofta med barn, men leken förkommer och är viktig för alla ålderskategorier. Syftet med studien är att ta reda på hur den byggda miljön kan skapa möjligheter för leken att etableras. Vi undersöker om man kan planera och styra leken och vad leken kan tillföra i ett miljonprogramsområde. Många av de miljonprogramsområden som byggdes i Sverige under 1960- och 70-talet är ofta problemtyngda och den byggda miljön lider av ett eftersatt underhåll.

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.

This thesis aims to investigate the information habits of peoplewith a serious interest in music. What information needs do theyexperience, what information sources do they seek out to fulfillthese needs and what part does the public libraries play in theirinformation habits?To answer these questions a qualitative approach was used. Fourrespondents with a serious interest in music were interviewed.The theoretic framework was based on Robert A. Stebbins theoryon serious leisure and Karen E.

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.