The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.

Som främsta motiv till offshoringen angav de två företagen i studien kostnadseffektivisering. Båda företagen i studien, Bulls Tryckeri AB och Trelleborg Protective Products, uppvisar en medvetenhet kring en rad riskaspekter som kan vara, och är, närvarande vid offshoring av produktion. Respektive offshoringprojekt föregicks av en bedömning av både kvalitativa och kvantitativa aspekter relaterade till offshoringen. De två bedömningarna, om ej kompletta riskanalyser, uppvisar klara kopplingar till analysering av risk och dess eventuella konsekvenser. Både Bulls Tryckeri AB samt Trelleborg Protective Products arbetar aktivt med att reducera risk i sin offshoringrelation genom riskreduceringsstrategier såsom målkongruens, spackling och horizontal chunkification..

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.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

This master thesis investigates how the county administrative boards communicate the regional risk and vulnerability analyses to municipalities in Sweden. Information has been gathered through a survey and through a case study involving three county administrative boards. The results revealed that there are possibilities to improve or develop the communication in all the county administrative boards. The information channels are often written or web based, these channels promote one way communication rather than a dialog. The thesis gives suggestion on how to work out a strategy for a more effective communication, the case study also gives ideas on how a county administrative board can work with communication..

The purpose of this paper is to examine how events can be successful and stay competitive.Festivals are a big part of the event world and it can be difficult to understand why certainfestivals are successful and others not. In this paper we have conducted a comparison betweentwo major festivals in Stockholm. Both of them reached success, but nevertheless one of themfailed, while the other one is still successful. With this comparison, it appeared that there aremany aspects that help a festival to reach success but also factors that can make a festival afailure. To conduct this study, a number of interviews have been carried through; these havelater been put in relation to different theories about festivals.

Syftet med studien är att identifiera om det finns någon skillnad i risk mellan svenska män och kvinnors aktieportföljer. I undersökningen av individernas riskbenägenhet används tre riskmått, total risk, marknadsrisk och unik risk, som enligt portföljteorin går att koppla till en individs aktieportfölj. Ålder och inkomst används som kontrollvariabler för att studera om eventuella skillnader i riskbenägenhet mellan könen kan förklaras av andra faktorer än kön. Studien baseras på en kvantitativ undersökning och sekundärdata från en unik databas. Urvalet för studien består av knappt 900 000 observationer av svenska individers aktieportföljer, med kontroll för kön, ålder och förvärvsinkomst.

Rysslandsfonder är en av många fonder som finns tillgängliga för att investera i. Ryssland har haft en starkutveckling de senaste åren. I uppsatsen görs en jämförelse av utveckling och risk mellan Rysslandsfonder och den svenska markanden representerad av SIX Return index. Utvecklingen hos Rysslandsfonderna har månadsvis under perioden 1999-2005 varit betydligt mer gynnsam än för det representerade Sverige index. Risken med standardavvikelse som en indikator för detta visar att det innebär en större risk att investera i Rysslandsfonder.

The purpose of our essay is to investigate and compare the general and operational risk management in the private and public sector. As an introduction to the subject we describe the differences and similarities between the two sectors. Our survey is based on the term risk, the definitions of risk management, its development and finally the process of risk management. Since our survey is focusing on operational risks we also describe the operational process and the specific operational risks.The method we used to investigate the subject is a quantitative method. A survey was sent to 100 companies in Sweden, of which 50 were private companies and 50 were public companies.

Literature and music as an expression of art have some parts in common, others can quite differ. Both are using a language, and both can exist in written representations. You can find such written or printed items in library catalogues. The aim of this two years master's thesis is to examine how cataloguing of printed fiction-literature and printed music looks like, what differences you can find in cataloguing of printed literature and printed music.This study is based on a comparative methodology and two different theories are used. The first describes the common tasks for library catalogues as they are known traditionally and recently (as FRBR-conceptual model), the other is a comparison of the two art-species literature (fiction) and music.This paper's first part is a comparison of how printed literature and printed music are catalogued in the Swedish national catalogue LIBRIS.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

The thesis strives to answer the question whether there are any differences between how young customers, in comparison with older, are affected by brands when buying different products. The purpose is to get a clearer idea about the brands' importance in the future and in that way also to give guidance to companies about how to best market themselves and there products.To answer the question, an experiment was conducted with 480 respondents taking a survey where they had to rate a product after reading a short text about it. Some of the texts stated that a specific brand was behind the product while some said the product was produced by an unknown brand.The result of the study was that young people showed a greater propensity of rating products with a brand higher than products without brands, in comparison with the older respondents. This gives reason to believe that brands progressively will become an even more important tool for marketers and an unmatched asset for companies in the future..

Less diversity and more homogenization in the media`s news range is the subject for our bachelor thesis. By analyzing and comparing three separate weeks in two of Sweden's largest evening newspapers Aftonbladet and Expressen we wanted to discoverhow the diversity between the two newspapers had changed over the years, more precisely from 1993 until now. Had there been a homogenization or not? We wanted to study this because it is a long going debate about the news stories becoming more and more the same. An important debate because less diversity in news events and news presentation may lead to less diversity in public opinions and knowledge.

The bicycle is an individual means of transport. Many people prefer to cycle over short distances and in congested areas rather than take travel by car or public transport. This is a study of the use of bicycle as an option for commuting to work. It is a comparison between three cities: Stockholm, Copenhagen and London. The comparison is focused on solutions that benefit commuter cyclist and performed by studying cycle policies and other related documents.