BAKGRUND: Bröstcancer är allmänt känt i samhället, men få känner till den ärftliga aspekten av bröstcancer. Genom ett blodprov kan vårdpersonal påvisa om kvinnor har en genmutation, som ger ökad risk för bröstcancer, eller inte.SYFTE: Syftet med studien är att beskriva kvinnors upplevelser av att leva med ärftligt ökad risk för bröstcancer.METOD: En kvalitativ litteraturstudie där 14 vetenskapliga artiklar har analyserats.RESULTAT: Kvinnorna som lever med ärftligt ökad risk för bröstcancer lever med en ständig oro och osäkerhet. Varje kvinna är unik och hennes erfarenheter är därav individuella. Trots denna individualitet kan vissa mönster identifieras. De mest framstående ämnesområdena är oro och osäkerhet samt svårighet att hantera hotet.DISKUSSION: Kvinnorna med ärftligt ökad risk för bröstcancer ser till familjens bröstcancererfarenheter vid hantering av den egna situationen.

Riskmiljön i dagens samhälle är under ständig förändring och påverkar människan i både privat- och arbetslivet. Det blir allt viktigare för företag och organisationer att arbeta förebyggande mot risker som påverkar säkerhetsfrågor, miljöfrågor och ekonomiska intressen. Ett arbetssätt för att analysera och hantera en verksamhets riskmiljö är Risk Management. Huvudsyftet med uppsatsen är att beskriva och analysera hur Helikopterflottiljen Malmen och Scania AB arbetar med Risk Management med fokus på miljöarbete. Studien bygger på två fallstudier som har utförts genom kvalitativa intervjuer.

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..

Den här uppsatsen behandlar huruvida det går att mäta marknadsföringsaktivitet i sociala medier eller inte. Idag används Return of Investment (ROI) mätningar för att mäta vilken avkastning en marknadsföringssatsning ger. Syftet med uppsatsen är således att klargöra för de begrepp och mätmetoder som används, samt deras tillförlitlighet. För att besvara de framtagna frågeställningarna har omfattande datainsamling gjorts i form av skriven litteratur och intervjuer. Det har även gjorts egna observationer genom mätningen av en marknadsförd kampanj i de sociala medieverktygen Facebook och Twitter.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Syftet med den här studien har varit att undersöka om det finns några skillnader i hur män och kvinnor uppfattar risk. För att uppnå detta syfte har två hypoteser formulerats som behandlar mäns och kvinnors inställning till risker kopplade till omvårdnad, ekonomi och risk i form av ett aktivt val. Dessa hypoteser baseras i första hand på tidigare teorier av Gustafson och Enander & Jakobsen. De teoretiska resonemang som förs i studien handlar om att kvinnor och män har olika syn på risk och att de fokuserar på skilda saker när de ombeds definiera risk. Den metod som använts är en kvantitativ metod baserad på en postenkät som skickades ut år 2008 och som ingår i ett forskningsprojekt vid Mittuniversitetet i Östersund.

Det finns ingen enhetlig definition på risk. Innebörden av risk skiljer sig åt beroende på vem man frågar. Risk är allmänt något som inte är önskvärt och något företagen vill undvika. Att kunna se möjligheterna med risk är en nyare syn på området som skiljer sig mot traditionell riskhanterings inriktning på att minimera skadeverkningar. Hur mycket resurser företagen spenderar på riskhanteringsfunktioner skiljer sig åt märkbart.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

The goal of this study is to examine how the market reacts when information about the exchange of a CEO becomes public. It also examines factors such as gender and whether the departure was voluntary or not, discerning if the market behaves differently concerning any of these aspects.To achieve this, the study was performed using an event study. The selection consisted of 48 companies on the Stockholm Stock Exchange, who had during the years 2005 to 2008 underwent a change in leading management. These units were submitted to hypothesis tests, to determine if an abnormal return was attained during the event window. The tests were performed on the units as a whole, and divided up after gender and whether the departure was voluntary or not.The results of the study show no statistically significant abnormal return caused by the announcement of a CEO exchange.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

This study is intended to identify which factors that influence the success of initiatives in Customer Relationship Management, usually abbreviated as CRM. In the course of this study we have been in contact with forty-two companies operating in Sweden within eleven different sectors in order to find out how they operate regarding CRM initiatives, particularly initiatives within marketing and promotions. Against the data collected during the study it was concluded that the companies working with CRM believed that the CRM initiatives resulted in higher profitability and created more loyal customers. At the same time it was evident that the companies had different views on CRM as a method and its benefits. The majority of the companies could not present any tangible results from CRM-initiatives. It was also revealed that decisions regarding CRM initiatives were based on subjective assessments and without theoretical foundation.