Background: Today?s market offers customers many more possibilities to choose than before. With that the customer?s requirements on the company have become higher, products of the best possible quality to the less possible price when the customer demands them,specially concerning seasonal products that become out of date when the seasontime has finished.In the recent years the Supply chain management technic has gott attention because of its succesfully way to integrate the companys business processes. Demand Management is an important part of that technic since demand management is dealing with managning thedemand, with the pourpose to find the balance between supply and demand.

Syftet med denna studie var att undersöka risken för Compassion Fatique hos sjuksköterskor vid Akademiska sjukhuset i Uppsala. Compassion Fatigue är då en person som konsekvens av sitt empatiska engagemang gentemot en annan person blir emotionellt utmattad. En enkätstudie bland psykiatrisjuksköterskor och sjuksköterskor inom den somatiska vården gjordes, dessa jämfördes i avseende på Compassion Fatique-risk. Huvudresultatet tyder på att nästan en fjärdedel av sjuksköterskorna som grupp är i riskzonen för att utveckla Compassion Fatique och att närmare 40 % av alla deltagare var i riskzonen för att utveckla utbrändhet. 21,9 % låg under referensvärdet för Compassion Satisfaction, vilket innebär att man ej känner sig tillfredställd med sin arbetssituation.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Homework is and has always been a part of school work. It may take a lot of time from the pupils? leisure. Despite this, you cannot find anything written about homework in the curriculum. How can this be? Is homework necessary and what is its function?The purpose of this study is to find out how a few teachers in primary school reason about homework.  What are their attitudes towards homework and what functions do they see?To get an answer to this I studied literature and research reports, and did four qualitative interviews with teachers who teach grades 1-6.The results show that all the teachers give homework to their pupils, but their opinions about homework differ.

The essay examines through semi-structured interviews the experiences of overcrowded housing, as they are portrayed through the eyes of children aged 8 ? 14. Overcrowded housing has an effect on children?s school performance, general health and is often linked to less capacity for normal social consumption. Yet there seems to be little done in terms of interrogating children about how they perceive their situation here and now.

Trenden är att det ställs högre krav på börsnoterade bolag att redovisa mer omfattande extern bolagsinformation genom årsredovisningen. En del av informationen behandlar bolagens exponering och hantering av risker, ett område som fått större utrymme med åren eftersom riskredovisningen har stor betydelse för bolag som såväl användare. Syftet med studien är att skapa förståelse för hur börsnoterade bolag genom extern redovisning av risk kan eftersträva minskad informationsasymmetri och ökad legitimitet omkring en ekonomisk turbulent tidsperiod. För att adressera studiens syfte har en longitudinell flerfallsstudie i svenska börsnoterade skogs- och tillverkningsbolag genomförts mellan åren 2006-2012. Ett aktörssynsätt antogs där bolagens årsredovisning analyserades genom diskurs- och innehållsanalys.

The main purpose of this study is to examine differences and similarities concerning teamwork and interactive skills among preschool children while they interact with an Ipad respective a number of selected traditional artifacts. The traditional artifacts chosen for this study are small Lego blocks, JovoToys (click and construct system) and large puzzles. The study takes its starting point on the basis of both a social- and a learning perspective when different groups of preschool children in the ages from three to five years interact in fellowship groups with respective artifact. Primarily the main focus is to examine differences and similarities that appear from without the social perspective.The overall objective is to identify what eventual differences and similarities can be found purposely on both what is happening in the social interaction between the preschool children themselves but also what is taking place in the interaction between the children and each artifact. This study will also via theoretical frameworks create an understanding why eventual differences and similarities exist.The results are based on both a literature review and a field study.

AbstractTidigare studier har visat att fritidsgårdsbesökare löper ökad risk att utveckla antisociala beteenden, genom att börja använda tobak, alkohol och droger. Föreliggande syfte med undersökningen var att ta reda på om de kommunalt drivna fritidsgårdarna i Sandviken innebär risk eller skydd för unga besökare, vad gäller användning av tobak, alkohol och droger; samt att undersöka könsskillnader gällande bruk av dessa substanser, skillnader mellan tobaksbrukande och icke tobaksbrukande ungdomar vad gäller alkoholkonsumtion samt undersöka vilken inverkan föräldrars tobaksbruk har på ungas tobaks-, alkohol- och drogvanor. En enkätundersökning gjordes bland 163 ungdomar i årskurs 8. I denna framkom att fritidsgårdsbesökare snusar i högre utsträckning än icke besökare. I övrigt fanns inget som tyder på att fritidsgårdsbesökare skulle röka, dricka alkohol eller använda droger i högre grad än icke besökare.

BACKGROUND Until 1988, it was forbidden to neuter male dogs in Sweden without a veterinary medical cause, so there is clearly no long tradition of this procedure in healthy dogs. According to the website of The Swedish Kennel Club (SKK), February 11, 2011, there has been an increase of castrated male dogs in Sweden. They see this increase as worrying, especially in cases of the less common breeds, where it is most important to maintain the gene pool. The SKK expresses concern that castration is used as a tool to influence the personality of dogs, instead of training and education of the dog. They write that castration should be preceded by a discussion initiated by the veterinarian, where the pros and cons of castration are weighed against each other.

The purpose of this essay is to evaluate stock index bonds return to risk ratio in order to investigate to which degree an investor in a stock index bond take part of the underlying index return and what the investor must pay for the security of not losing his funds. In order to carry out this evaluation an average return per year and the Sharpe ratio will be calculated and a mean- standard deviation analysis will be made. All investigated stock index bonds are based on a Swedish underlying asset.The results show that the stock index bonds haven?t generated a higher risk adjusted return than its underlying asset. The stock index bonds took part of 57 % of the underlying assets return, and the loss of 10 percentage points per year for the stock index bonds compared to its underlying asset can be seen as the cost for the guarantee a stock index bond gives..

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Bakgrund: Det rådande pensionssystemet i Sverige består av sex så kallade AP-fonder. Genom åren har pensionssystemet flertalet gånger kritiserats för dess låga avkastning.Problem: Vår huvudfråga är att jämföra AP-fondernas risk och avkastning med aktiemarknaden som helhet, detta ska ske med hjälp av två jämförelseindex: MSCI World och SIXRX.Syfte: Syftet med uppsatsen är att jämföra de fyra första AP-fondernas risk och avkastning med aktiemarknaden som helhet under åren 2002-2010.Metod: Vi har använt oss av en kvantitativ metod, genom att samla in information från AP-fondernas årsredovisningar och hemsidor. Vi har samlat in historisk data, som vi sedan har bearbetat och analyserat.Slutsats: De studerade AP-fonderna har presterat sämre än aktiemarknaden..

Syftet med vår uppsats är att undersöka om det finns ett hot för revisorn vid självgranskningen av en apportemission att hamna i en beroendeställning. Samtidigt vill vi undersöka hur revisorns oberoende upplevs och uppfattas i olika situationer vid apportemission, samt om detta kan leda till en exploateringsrisk för nyägare och minoriteten. För att uppnå vårt syfte genomförde vi intervjuer med revisorer, gamla ägare, nya ägare och minoriteter.Ur agentteori härleds våra tre modeller. Vi tittar på revisorn dels som agent åt principalen och dels som en oberoende yrkesutövare. Dessa modeller är: självgranskningshot, nyägarexploateringsrisk och minoritetexploateringsrisk.Empirisk fakta från de tio intervjuerna analyserades och vi fann att det kan finnas en risk för självgranskningshot då revisorn granskar sin egen granskning vid årsbokslutet.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.