The purpose of this report is to study the risk of dust explosions at the candy manufacturing plant Leaf Sverige in Gävle, Sweden. The risk analysis was conducted with a preliminary hazard analysis, PHA and event trees. The analysis focuses only on the risk posed to employees and material damages at the plant. No third person injuries have been considered. Another purpose of this report is to study risk awareness and risk communication concerning dust explosions.

This report is intended to give an insight in the Network Performance Assessment Modeland the parameters that is needed in the making of a fictitious grid that represents anoptimal grid. A main goal is to investigate how the construction of a real grid iscompared to the fictitious.One of the key parameters is how redundancy is treated in the model and to find theoptimal amount of redundancy versus the costs. Further is the dimensioning of the grid ofinterest. The fictitious grid is based on energy whereas the real grid often is based onsubscribed power and these two principles are compared and analyzed.The difference in the outcome of the model result due to variations in input data of themodel is also discussed in the report..

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

In this study the aim is to examine how employees in treatment programmes relate to girls that self-harm. To achieve this four questions were formulated: (1) What experiences does the empolyees have of meeting girls that self-harm? (2) Based on the employees? experiences, what has been the background to why the girls self-harm? (3) Based on the employees? experience, what increases or decreases the risk of self-harm? (4) How do the employees? work with girls that self-harm? The method being used was qualitative interviews with vignettes. The theoretical framework is Becker?s Labeling Theory and Bronfenbrenner?s Ecology of Human Development.

The number of ideas at innovative companies usually exceeds the amount of available human ormaterial recourses, this include ideas for development of new products. Since they are not able to doeverything they want to do they have to choose between ideas to develop new products. This includesthe decision on when to start, stop or kill a project as well as the thought process of prioritizing betweenongoing and potential projects.Project Portfolio Management (PPM) is an organizational process, with the purpose of systematicallyorganizing and running the activities that aim to evaluate, select and prioritize ideas and projects fordeveloping new products. PPM include four major goals to be fulfilled; Maximizing Value of thePortfolio, Achieving a Balanced Portfolio, Achieving a Strategic Alignment and Running the RightNumber of Projects.The purpose of the thesis was to develop a more visual and formal PPM process for the early stages inproduct development in one department at St Jude Medical AB, Sweden.The thesis was conducted by following a methodology known as Process Modules. The methodology isan approach for developing a PPM process that fits a specific company.

Forest biomass is becoming an increasingly important source of renewable energy, and thereby the demand is increasing. There is currently 213 000 km of forest roads in Sweden that could be suitable for biomass harvesting. Harvest of biomass along forest roads both provides biomass and maintains the quality of the roads. Currently, the volume of biomass along roads can only be assessed post harvest, chipping and industry deliverance. As the decision of whether or not to harvest should preferably be based on more than experience, the TJ-method has been proposed. The TJ-method is a subjective method to quickly determine the dry matter quantity with the assessment being conducted from the roadside.

SEXUAL VIOLENCE AMONG ADOLESCENTS A literature study about adolescents who harm themselves through sex and measures to prevent that form of sexual violence Abstract Adolescents can harm themselves through sex by taking sexual risks such as sexual exposure on the internet, having unprotected sex and put themselves in situations where the potential for sexual violence is great. This type of sexual risk-behavior can create negative consequences and result in physical and mental sexual abuse. The aim of this study is to raise knowledge about youth who harm themselves through sex and measures to prevent that form of sexual violence. To accomplice this we made a general literature study on national and international research. Our study shows that despite the negative consequences, adolescent?s sexual risk-taking continues.

Background: There are many people waiting for a kidney transplant. To get a kidney from a living donor has many advantages. The gift is about giving and receiving. The decision is characterized by life-philosophy of the donor.Aim: To highlight the experiences of the kidney donation process.Methods: A systematic literature review in which 11 articles were included, seven qualitative and four quantitative. The articles are quality and ethically reviewed, the results are analyzed according Granskär & Höglund and Polit & Beck.Results: The results were gathered under two themes: the decision-process shows the path from idea to decision and implementation-process treats the donation and confirmation of the gift.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

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.

This paper is finishing part of the two-year master programme in Industrial Engineering and Management.Initially there was an inquiry of studying the queue-times that Fläkt Woods uses when they break down internal working orders. These times were assumed to be too generalised and does not apply to the actual value of the queue-times which generates incorrect data and delivery delays. During the work of this paper it has been established that it is not the queue-times that is the biggest problem. The problem is the shop floor control and the lack of manufacturing the right products at the right time. Therefore an analysis of the production planning process was made to bring forward the real problems.

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 report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.