Stress and time pressure is more present in todays labor markets. In financial markets a securities broker is forced to take decisions on investments under high cognitive load and under extreme time pressure. The research of decision under risk gained new ground with the development of the prospect theory and gave us new insights to the decision making of men. Prospect theory has shown that people are risk seekers when dealing with loss decisions and risk avert when dealing with profit decisions. The value function are defined over gains and losses.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.

Almost all people in Sweden have to visit a grocery store at some point, which are facing plenty of different kind of hygiene risks. They will face both employees and other customer - all of them are possible to give the innocent customer some kind of infection. Does the shopkeeper know this Maybe, maybe not. Nevertheless, there's a lot of work to do for a shopkeeper who wants to understand his customers. The shopkeeper needs to understand how to decrease the customers' risk perception, as well as how risk and media fits together.

There are many elderly buildings, particularly those constructed during the million program, in need of renovations and plumbing replacement. An alternative to the traditional plumbing replacement is the relatively new and untested technique called relining. The purpose of the study is to thoroughly investigate the different types of relining that are currently available on the market to help enhance Peab?s knowledge before purchasing relining services. The theoretical part of this report is based on relevant information provided from companies, previous studies, investigations and reports within the area.

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..

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

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..

Introduction: Approximately one in eight women suffer from postpartum depression, which can affect them for a period of weeks or even years. Postpartum depression does not only affect the mother, it also has a negative influence on the rest of the family. Postpartum depression can also lead to negative consequences for the development of the infant. It is an illness that is still considered a taboo, a fact that makes it hard to identify among women who are affected. Aim: The aim of the study was to examine cases where there is a connection between social economic status (SES) and the presence of postpartum depression.

Laws and regulations govern the school kitchens in Sweden. The municipality controls how well the school kitchens obey those laws. An annual fee covers the municipality?s expenses for the public control of the school kitchens. To be able to calculate this annual fee, a risk evaluation needs to be done.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

The purpose of this study was to investigate different relations between the damages of falls and background variables as well as the relation between the falls and the weather condition to later be able to use this report to expand the knowledge among workers at VTI about the pedestrian fall injuries. All of the fall injuries in the data that this study is based on have occurred in Sweden during the time period between January 2003 and December 2011.To be able to answer the questions that this report is based on several statistical methods are used. The statistical methods that have been used during the making of this report are multiple linear regression, binary logistic regression, correlation analysis, association analysis and descriptive statistics as well as visual analysis.The results of the study show that women around menopause age have a tendency to get a big increase in the amount of injuries compared to men of the same age. The study also suggests that men on average tend to have a lower level of injury compared to women.Age also seems to affect both the amount of injuries and the level of injury negatively. The study suggests that the most likely reason for this is both that the intake of ?Fall Risk Increasing Medicine?, which is medicine that increases the drowsiness, is higher among older individuals as well as lower estrogen levels among older women and lower amount of testosterone among older men, which causes a loss of bone density in both sexes.The weather seems to have a strong effect on how many injuries occur but also a noticeable effect on the scale of the injury.