The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

This paper aims to examine the heteronormativity that is present in John Galsworthy?s The Forsyte Saga. This is achieved by performing a queer reading of the text with the help of Swedish Queer theorists Fanny Ambjörnsson and Tiina Rosenberg. I study the norm and how it is enforced by law, society and family. To get a complete image of the heteronormativity I also need to analyze the gender presented in the saga.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

The aim of this paper is to examine the American movie trailer particularly its history, marketing and functions, presented as an historical overview from the serials of the early 1910s to the trailers of today. A trailer from each decade of the twentieth- and twenty-first centuries is selected which represent typical trends and shows how trailers historically functioned, including their formal, generic differences.The introduction focuses on the market in which the trailer operates, and raises the issue of the entertainment value of art or marketing, how the film industry works and to role of advertising. The second part of the introduction focuses on the development of film stars, and their importance in trailer campaigns. This brings in the question of the growth of Hollywood and new media forms/technologies. The manner in which new media also create a new type of audience is considered, which demonstrates how the trailers capture audience attention in new ways.The second part of the paper focuses on the history of the trailer and examines typical structures, of the different periods.The third part analyses how different trailers operate, and how the trailer industry stands at the beginning of a new era, the so-called Post-interactive era, which is discussed with regard to Spider-Man 2 and The Da Vinci Code..

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

En fallstudie tillämpades för att undersöka de inbyggda apparna, Internet Explorer 10, den nya utforskaren File Explorer och reparationsverktyget ?Återställ datorn utan att ta bort filer? i Windows 8. Analysen visade att apparna E-post, Kontakter och Meddelanden sparade större delar av användarens Facebook-profil lokalt på datorns hårddisk. När bildfiler öppnades upp med appen Foton sparades miniatyrbilder av originalet på hårddisken. När videofiler spelades upp med appen Video sparades filnamnet i filer.

Suicide is the ultimate outcome of mental illness and is a big and serious problem in society. About 1500 persons commit every year suicide in Sweden and many more engage in suicidal behaviour. This review aims at, from research studies from the 21th century, find out the knowledge of riskfactors regarding the risk for committing suicide among adolescents. The research questions are: What does research say, from a psychobiological perspective, about riskfactors among adolescents regarding the risk for suicidal behaviour? How much does genetic factors have an effect on the risk for suicidal behaviour among adolescents? and : What is the importance of environmental factors such as family connections, friends and school environment concerning suicidal thoughts among adolescents?The method that is used in order to answer these questions is a researchreview including ten research-studies.

Syfte: Syftet med denna undersökning är att jämföra aktiefonders avkastning i  relation till tagen risk för tillväxtmarknaderna Afrika, Ryssland och en mer mogen marknad i detta fall Sverige åren 2008-2011.Metod: Till detta arbete används kvantitativ metod med deduktiv ansats. Information har samlats in i form av sekundärdata såsom fondernas kvartal avkastning från Morningstar.Teori: Standardavvikelse, Sharpekvot och Modigliani-Modigliani måttet används för utvärdering.Slutsats: Studien visar att den Svenska mogna marknadens aktiefonder har högst avkastning och lägst risk. Medan fonder med placering i den mer etablerade tillväxtmarknaden Ryssland har högst risk men varken högst eller lägst avkastning i förhållande till Afrika- och Sverigefonderna. Fonderna som investerar i den nyetablerade tillväxtmarknaden Afrika har låg risk likt Sverigefonderna men även låg avkastning. Samtliga fonder utom en hade negativt värde på Sharpekvot.

Att göra bedömningar av risk för våld hos frihetsberövade personer på fängelser och i olika former av tvångsvård är en viktig del av arbetet med att reducera antalet våldsincidenter, vilket är till nytta både för frihetsberövade personer och för personalens arbetsmiljö. Syftet med denna studie är att göra en kunskapsöversikt över vad forskningen säger om att bedöma risk för våld hos frihetsberövade personer, beskriva aktuell forskning om riskbedömningar, hur strukturerade instrument för riskbedömningar definierar våld, vilka teoretiska utgångspunkter till uppkomst av våld som används och i vilken utsträckning riskbedömningsinstrument tar hänsyn till interaktion mellan personal och frihetsberövade personer.Studien genomförs igenom en litteraturstudie med en innehållsanalys av forskning på området utifrån frågeställningarna i syftet. Sökorden är ?inmate?, ?inpatient?, ?violence?, ?risk?, ?assessment?, ?juvenile? och ?youth?.Reslutatet av studien visar att det finns ett flertal instrument som som forskningen visar har god validitet och även inter-bedömarreliabilitet för att bedöma risk för våld, nämligen Brøset Violence Checklist (BVC), Historical-Clinical-Risk management-20(HCR-20), Dynamic Appraisal of Situational Agression (DASA) och Structured Assessment of Violencerisk in Youth(SAVRY). Utöver detta finns även några bedömningsinstrument som använder enbart statiska variabler för att bedöma risk för våld hos frihetsberövade, även kallade aktuariska modeller.

This paper describes a study examining four different GARCH models AR(1)-GARCH(1,1), AR(1)-EGARCH(1,1), AR(1)-APGARCH(1,1) and AR(1)-GJR-GARCH(1,1), and their ability to predict future volatility and thereby providing more reliable estimates for Value-at-Risk. The study is based on daily observations for the return of the OMX Stockholm 30 Index, during the time period 31st December 1996 to 29th December 2006. The coefficients for these GARCH models have been estimated using a five-year rolling estimation window, with one-year lags, for five different in-sample-periods. These five in-sample-periods, and the coefficients given by them, have been used to generate five out-of-sample predictions for the volatility in each year. Using these volatility predictions, the daily Value-at-Risk has been calculated for confidence intervals of 90 percent, 95 percent, and 99 percent, respectively, during the time period between 1st January 2001 and 29th December 2006.

Med rötter i 1970-talets kvinnorörelse, under parollen ?Det personliga är politiskt?, satte konstnären Mary Kelly moderskap, barnafödande och barnomsorg under lupp i samband med sitt verk Post-Partum Document, 1973-1979. För många kvinnliga konstutövare som gjorde sitt bästa för att, via konsten, frigöra sig från sociala roller och nedärvda beteendemönster, möttes hennes initiativ att ge en bild av denna för dem bromsande moderlighet, med förvåning.Mary Kelly delade konceptkonstens politiska patos för en distanserad reflektion över den kulturella diskursen men hon bytte den lingvistiska analysen mot psykoanalysen. Hennes råmaterial var den subjektiva erfarenheten: kroppen, dess rädslor och sexuella drivkrafter samt de institutionella och kulturella konventioner som tillfogades den. Hennes analysmetoder och omfattande teori banade väg för en mer akademisk, socialkonstruktivistisk feminism som gav ringar på vattnet efter att Post-Partum Document premiärvisades i London år 1976.

This is a discourse analysis concerning the visions for Malmö's future. Three concepts are studied to see which meaning these are given in the Malmö context. The studied concepts are ? development (utveckling), industry (näringsliv) and citizen (befolkning).The meanings of these concepts are studied against a backdrop of theories of inclusion/exclusion in general and inclusion/exclusion in the city more specific. Michael Foucault´s notion of a discourse which stigmatizes those not following a behaviour which is defined as being right and normal is central to this.

Vårt syfte är att ta reda på mer om vad som påverkar fonders avkastning och om detta skiljer sig åt i ekonomisk uppgångs- respektive nedgångsperiod. För att uppfylla vårt syfte har vi använt oss av regressionsanalyser med avkastning som beroendevariabel och variablerna: standardavvikelse, beta, storlek, TKA och omsättningshastighet som förklarande variabler. Vi har använt portföljvalsteori med dess ingående variabler avkastning och risk. Även begrepp som CAPM och beta gås igenom. Detta följs av det aktuella forskningsläget inom ämnet.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

Background: 2009 it has occurred a crisis in some of the member states of the European Union: Spain, Portugal, Italy, Ireland and Greece. Despite, some major banks in the world had begun to recover from the financial crisis that occurred from 2007 until 2009, there were still banks who found it difficult to survive. Greece is one of the countries that suffered from the financial crisis. The high budget deficit and the unsustainable debt are underlying the crisis.Banks as financial intermediaries have important function in a nation?s economy.