This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they?ve been able to successfully avoid catastrophes in environments where normal accidents can be expected due to complexity and risk factors.The aim of the thesis is to improve the risk management at Apotekens Service by applying theories from HRO and safety culture. In July 2009, following the re-regulation of the Swedish pharmacy market, Apotekens Service AB was appointed national pharmacy infrastructure supplier for the Swedish health care system.

Titel: RIX-systemet och dess påverkan på finansinstitutens marknadsmaktFörfattare: Tom Douglas och Eric NarfströmHandledare: Evert KöstnerKurs: NEG300, kandidatuppsats Nationalekonomi fördjupningskurs, 15 hp, HT-2013Nyckelord: marknadsmakt, oligopol, räntabilitet, riksbanken, RIX-systemet, konkurrensSyfte: Denna studie syftar till att undersöka om det finns ett samband mellanmedlemskap i RIX-systemet och räntabilitet på eget kapital beträffande företag vilka är aktiva på den svenska finansmarknaden.Metod: I denna studie används både en kvantitativ och kvalitativ metod med insamling av kvantitativ sekundärdata från framförallt Svenska Bankföreningen. Kvalitativ data har främst hämtats från Riksbanken.Teori: Structure-conduct-performance paradigm (SCP) samt Porters femkraftsmodell ligger till grund för den teoretiska referensram som ligger till grund för studien att tillägga till detta används även konventionell konkurrensteori.Slutsats: Studien visar på att det föreligger ett statistiskt signifikant sambandmellan ett deltagande i RIX-systemet och räntabilitet på eget kapital. Title: The RIX-system and its impact on financial institutions market power.Author: Tom Douglas and Eric NarfströmAdvisor: Evert KöstnerCourse: NEG300, Bachelor thesis in Economics, 15 hp, fall 2013Keywords: Market power, oligopoly, return on investment, central bank, the RIX-system, competitionPurpose: This study aims to investigate whether there is a correlation betweena membership within the RIX-system and return on investment regarding companies with in the financial industry of Sweden.Method: In this study, both a quantitative and qualitative approach has been used. Regarding the collection of quantitative data, it has been retrieved mainly from Swedish Bankers' Association. Collection of qualitative data has been collected mainly from The Swedish central bank Riksbanken.Theory: Structure-conduct-performance paradigm (SCP) and Porters five-forces framework underpin the theoretical framework underlying the study.

Risk- och beredskapsfrågor är idag mycket aktuella inom olika verksamheter. Studien undersökte hur barnomsorgspersonal i Örebro betraktade risk och beredskap i arbetet samt hur känslan av sammanhang (KASAM) samt arbetsrelaterade faktorer som krav, kontroll och stöd påverkade dessa upplevelser. Studien baserades på enkäter byggda på frågeformulären QPS-Nordic 34+, 13 frågors KASAM samt egna frågor. 53 personer deltog. Resultatet visade att den upplevda beredskapen var god i förhållande till den upplevda risken.

Risk- och beredskapsfrågor är idag mycket aktuella inom olika verksamheter. Studien undersökte hur barnomsorgspersonal i Örebro betraktade risk och beredskap i arbetet samt hur känslan av sammanhang (KASAM) samt arbetsrelaterade faktorer som krav, kontroll och stöd påverkade dessa upplevelser. Studien baserades på enkäter byggda på frågeformulären QPS-Nordic 34+, 13 frågors KASAM samt egna frågor. 53 personer deltog. Resultatet visade att den upplevda beredskapen var god i förhållande till den upplevda risken.

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

SAMMANFATTNINGGenom de skandaler som revisionsbranschen mött har ökande krav på branschen uppkommit. Det kan finnas risker i dagens samhälle som inte existerat eller varit aktuella tidigare men på grund av de förändringar som skett i samhället nu framträtt. Vi ville studera hur revisionsbyråerna förhåller sig till dessa samt hur de finner en väg att hantera dem. Studiens syfte var undersöka om det finns något aktivt arbete med att hantera de risker som är förknippade med accepterandet av klienter, det lyder:Syftet med vår uppsats är att studera om det finns ett aktiv arbete med Risk Management på revisionsbyråerna samt i så fall hur detta går till och vilka risker som de då främst vill undvika vid accepterande av klienter. Vi vill även studera hur revisionsbyråerna hanterar de risker som de väljer att acceptera.Då vi hade uppfattningen att det är ohållbart för revisionsbyråerna att inte på något vis hantera de risker de ställs inför föll det sig troligt för oss at de större byråerna aktivt arbetar med Risk Management.

This is a case study influenced by Grounded Theory and Symbolic Interactionism. Its focus is on a small group of pupils isolated both geographically and socially from the ordinary school. The composition is written from the children?s perspective. Observations and interviews have made it possible to study both the interaction between the children and also the adults, how the children are described by the adults working with them and what expectations they have on the children.In the light of earlier research, our case study can be seen as an example how the school is dealing with the children?s problems.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

Rabbits carry a high risk of anesthesia related death. This study was part of a project to develop a form of total intravenous anesthesia (TIVA) with minimal effects on cardiac, respiratory and metabolic parameters. In the study, TIVA with sufentanil and midazolam (group TIVA, n=9) was compared with inhalation anesthesia with sevoflurane (group SEVO, n=9) in female rabbits undergoing surgery (ovariehysterectomi). All rabbits were pre-medicated with medetomidin and carprofen before anesthesia induction. Anesthesia was induced with TIVA (2.3 ?g/ ml sufentanil, 0.45 mg/ ml midazolam) at a rate of 4 ml/ kg/ h and the mean induction dose was 0.4 ?g/ kg of sufentanil and 0.1mg/ kg of midazolam.

This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C.The results are ambigious. In most cases, microalbuminuria should be included in the model, but the results regarding the other measures of renal function are varied. Therefore, the selection of risk factors to include in the model depends on which measure of prediction one prioritizes..