Syftet med rapporten a?r att beskriva hur fastighetsbolaget, Varbergs Fastighets AB och energibolaget, Halmstad Energi och Miljo? hanterar de risk-, och osa?kerhetsfaktorer som fo?rekommer vid solcellsinvesteringar.Fo?r att energisamha?llet skall na? en ha?llbar framtid kra?vs att elproduktionen kommer ifra?n fo?rnybara energika?llor. Sedan a?r 2008 har installationstakten fo?r solceller i Sverige o?kat. A?r 2012 installerades 8,3 MW solceller och a?r 2013 mer a?n fo?rdubblades den installerade effekten till 19 MW (Lindahl, 2014).

Specialarbete, 15 hpSvenska som andraspråk, fördjupningskurs SSA133Vt 2012Handledare: Hans LandqvistExaminator:.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

This paper investigates narrative and thematic structures in Damien Echols? autobiography Life After Death (2012) and Stephen King?s horror novel ?Salem?s Lot (1975). In Life After Death Echols tells the tale of his eighteen-year incarceration on Death Row in Arkansas/USA. He also uses his childhood memories to overcome hardships in the prison system. ?Salem?s Lot by Stephen King deals with the invasion of vampires in a small town in rural Maine in the North East corner of the United States.  The author of this study discusses if and how Damien Echols was inspired in his writing by the writings of Stephen King.

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.

This essay analyses the European Food Safety Authority's (EFSA) legitimacy. Theories on input- and output legitimacy are used in the examination. After analysing stakeholder representation, forum for deliberation, transparency, independence, and information sharing, input legitimacy in EFSA is assessed to be high. Output legitimacy was examined through the authority's outcome effectiveness, which was divided into compliance and effectiveness. Since food safety is an immense area, two important parts were chosen for the analysis of output legitimacy; transmissible/bovine spongiform encephalopathy (TSE/BSE) and genetically modified organisms (GMO).

AbstractThe purpose of this essay was to study the parental education for adoptive parents. It´s provided by law since 1/1-2005 that parents have to participate in this education-program before they adopt. We wanted to look at what caused the change and made the education compulsory and to find out where the initiative came from, what purpose the education is supposed to fulfil, if it can facilitate for adopted children during their growth and whether the parental education can support the idea of what is best for a certain child always has to come first, according to the UN convention on the Rights of the child and the Haag-convention.The study was based on eight qualitative interviews, four with social workers, three with representatives of adoption-organisations and one with a representative of the public authority of international adoption (MIA). The conclusions of our study are that there is a risk that the education can not fulfil its purpose to prepare parents for their task, that it looses the idea of what´s best for the child and focuses on the parent instead. It seems to be more of a try out to not violate conventions signed and thereby fulfil a symbolic purpose..

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

The purpose of this paper was to investigate how teachers work to lead and motivate high-performing students, and how these students were defined. The method used was qualitative, more specifically an interview, which was then analyzed with a thematic analysis. Six teachers participated in the survey, and what emerged was that high-performing students were often ambitious, structured and social students. High performing students were also characterized by the fact that they needed challenges, attention and positive feedback on their performances, otherwise they ran a risk of not performing. Structure was also important for the teachers themselves, that they had a goal when teaching and a way of achieving that goal.

Background: At this present moment, one of the largest changes in the Swedish employment market is occurring, as the people born in the 1940's are retiring. The Generation Y, people born in the 1980's, will enter. Will this have an affect on motivation and leadership, and in that case, in what way Aim: The purpose of this essay is to investigate whether or not Generation Y (born in the 1980's) has an effect on the perceptions on how to lead and motivate employees. Based on research and our empirical results from qualitative interviews at one of Sweden's largest banks, our research questions are:1. Are executives' and employees' perceptions regarding Generation Y in line with previous research 2.

Bakgrund: Undernäring hos äldre är vanligt förekommande. Orsakerna till undernäring är många och leder till ökad risk för komplikationer och minskad livskvalité. Enligt tidigare forskning ansågs kunskap om undernäring och åtgärder brista och en avsaknad av riktlinjer identifierades. Syfte: Syftet med intervjustudien var att undersöka sjuksköterskors upplevelse av nutritionsbedömningar, dess åtgärder samt uppföljning för vårdtagare i risk för undernäring på särskilt boende. Metod: Intervjustudie med sex sjuksköterskor i en kommun i sydvästra Sverige.

Sammanfattning.Bakgrund:Crush syndrome eller traumatisk rahbdomyolys är vanligt vid större naturkatastrofer som tex jordbävningar. Det kan också uppkomma när personer utsätts för tryck mot musklerna vid tex stroke, intoxikationer, byggnadsras, industriolyckor. Inom ambulanssjukvården i Sverige har vi inte någon behandlingsplan för detta tillstånd och därför kan det finnas en risk att dessa patienter inte får rätt omvårdnad.Syfte:Studiens syfte var att belysa ambulanssjuksköterskans omvårdnad vid risk för Crush syndrome.Metod:En litteraturstudie gjordes för att granska redan publicerat forskningsmaterial. Sökningarna gjordes i databaserna Cinahl och Pubmed. Fem artiklar inkluderades och innehållet analyserades med manifest innehållsanalys.Resultat:De patienter som riskerar att få Crush syndrom har följande symtom: skada på muskelmassa, förlängd kompression, komprimerad lokal cirkulation, puls >120 och onormal urinfärg.

Avkastning och risk för en aktiefond styrs generellt av flera direkta och indirekta mekanismer, exempelvis relaterade till nationella makroekonomiska faktorer såsom ränteförändring och inflation. Utöver makroekonomiska faktorer finns indirekt mikroekonomisk påverkan, exempelvis relaterad till riskaversion, preferenser och irrationellt beteende hos individen. Därtill påverkas aktiefondernas avkastning och risk av övergripande internationella konjunkturcykler, inkluderande internationell makroekonomi.Studien som här presenteras fokuserar på att undersöka och kvantifiera hur bakgrund och egenskaper hos fondförvaltare systematiskt påverkar avkastning och riskexponering för 42 aktivt förvaltade svenska aktiefonder. Undersökningen inkluderar utbildningsnivå, kön, ålder och erfarenhet hos ansvarig fondförvaltare som förklarande variabler, samt avkastning, risk och riskjusterad avkastning som beroende variabler. Studien använder Sharpekvot, Treynorkvot och Jensens alpha som värderingskvoter för att åskådliggöra riskjusterad avkastning över tid.

Den här studien belyser hur revisorer i Sverige har påverkats av den globala finanskrisen. Inledningsvis presenteras tidigare skandaler och kriser som en bakgrund för studien, med anledning att upplysa läsaren om vilka konsekvenser det har fått för revisionsarbetet. Historiskt sett har yrket upprepade gånger haft motgångar som resulterat i hårdare krav och nya arbetsprocesser för revisorerna, där man gång på gång tvingats upprätthålla sitt förtroende och professionella status för allmänheten. Ämnet finner vi intressant eftersom det är under krissituationer som yrket prövas på allvar. För den här studien har vi valt en kvantitativ ansats som har baserats på en enkätundersökning.

This report describes a final thesis done during the spring of 2008 as part of the bachelor degree in computer engineering degree at the School of Engineering in Jönköping.The client is working in the consulting business and is involved in, amongst others, work regarding information security. Within this field they perform so called Threat, Risk and Vulnerability assessments. Today these assessments are done by a predefined method, but many details are controlled by the person documenting the project. A wish was made that the implementation was standardized, it should also ease the task of estimating the need for time and money. The solution for this seems to be a software tool.