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.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

The product "urinal funnel" for women has fascinated me for a long time. Not only because it solves a practical problem in a simple way, but also because it challenges our definitions of gender and behaviour. This report describes the process of making a new design for a funnel, taking material, ergonomics and construction in consideration. It also includes structuring a launching of the product in Sweden. It starts up with a large amount of information gathering, both by interviewing testgroup-perticipants, but also by researching and evaluating the range of existing funnels.

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Title: The future is looking bright - Studies of burnout among musicians and music teachers. Since late 1970's, the burn-out-syndrome has been researched in several ways, especially among people working in care-oriented employments. The object with this study is to find out the biggest issues about why musicians and music teachers burn themselves out. This is based on musicians and music teachers own stories when they got burned out. The method I have used is qualitative interviews and in the result chapter I will present summaries of the interviews.

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

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..

It has become popular for political scientists to discuss the transformation from government to governance and the networks? greater influence on public policymaking. However, this debate lacks methodological, empirical and theoretical research about the relationship between governance networks and representative democracy. The main objective of this essay is to understand the relationship between governance networks and representative democracy through a case study of the governance network Leader Linné. The theoretical framework includes four analysis models about the relationship between governance networks and representative democracy that are analysed by five factors connected to representative democracy.

Abstract Title: From Theory to Practice - A case study of Balanced Scorecard at the disability management in the municipality of Karlskrona Authors: Erica Isacsson and Marthina JohannessonSupervisor: Elin K. FunckExaminer: Lars-Göran AidemarkContact person at the disability management in the municipality of Karlskrona: Claes Wiridén, DirectorSchool: School of Business and Economics, Linnaeus University, VäxjöCourse: 4Fe03E, Thesis, 30 ECTS credits.Date: 2011-05-27Purpose: The purpose of this study is to describe and explain how the Disability Management thinks that their Balanced Scorecard will be used, namely what is the planned use. We will also describe and explain how the balanced scorecard is actually used.Methodology: We have conducted an abductive, qualitative case study. The empirical material is collected through interviews, observations internal as well as external written material. The theoretical framework is based on the published texts in books, scholarly articles and dissertations.

AbstractTo benefit the economic growth of a country, it is important for the inhabitants to make the decision to become business owners. Sweden today, apart from the rest of Europe, is facing a growing problem. The numbers of companies are growing, but the numbers of company owners are not. As a result of this, the employment is not able to develop under the same conditions, when the opportunities of employment decrease. Research shows, that the interest for owning a company among the Swedish youth has increased.

The purposes of this literature review were to study how nurses use intuition in health care, how these experiences are described by nurses and if you as a nurse can learn how to use your intuition. We also want to make nurses attentive of and give them the courage to use their intuition. The study is addressed to both nurs-ing students and practicing nurses. The method is a literature review based on nine scientific articles. The results implicate that nurses use their intuition to know how to do something, when additional measures needs to be done and which measures they are.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

The purpose of this essay was to find an understanding of what factors whichaffect refugee reception in two municipalities in the southern part of Sweden, themunicipality of Vellinge and the municipality of Landskrona. Three interviewswere made with three local politicians and these interviews were then analysedusing postcolonial theory. With the help of Matthew J. Gibney we identified sevenfactors which aided us in the analysis these were: Integration history, Ethnicaffinity, Determining who is a refugee, The wealth of the municipality, Thehousing market, The labour market and The action of other municipalities.We found that these factors were all useful in creating an understanding ofrefugee reception in the two municipalities. However they affected themunicipalities differently.