Internationaliseringen har ökat under de senaste Ären, och företag vÀljer att lÀgga delar av verksamheten utomlands. Tidigare forskning undersöker sambandet mellan denna diversifiering och dess konsekvenser för företagen. GrÀnsöverskridande diversifiering och företagsförvÀrv bör enligt tidigare forskning ge en lÀgre systematisk risk dÄ risken sprids ut över flera marknader.Syftet med studien Àr att se om tidigare forsknings resultat gÄr att tillÀmpa idag nÀr svenska företag gör grÀnsöverskridande företagsförvÀrv. Vi har valt att applicera en event study-metodik för att undersöka detta samband enligt marknadsmodellen. Studien undersöker 66 svenska fall av grÀnsöverskridande företagsförvÀrv, gjorda under perioden 2005 ? 2007.Resultatet visar att tidigare empiri, att företagen skulle ha lÀgre systematisk risk efter ett grÀnsöverskridande företagsförvÀrv, inte gÄr att tillÀmpa idag pÄ de svenska företagen.

The thesis had its starting point in the first paragraph of the eleventh chapter in the Swedish social services act, which discusses the immediate risk assessments that has to be made when the social services receive a report about a child. The thesis highlights an area that has received a lot of attention in media since the spring of 2014, when an eight year old girl was fatally abused by her legal guardians. The social services had at the time received a report about the girl but it was left unread. This tragic case has brought attention to the routines used by the social services for dealing with reports and risk assessments. This thesis was conducted through individual interviews with social workers working with children and families in the social services, with the aim to acquire an enhanced understanding of how social workers perform immediate risk assessments and what these assessments are based on.

In this report a systematic working procedure for risk classification of processing equipment from a maintenance point of view is described. How this system has been worked out is also an important part of the report. The classification system is adapted for use in complex processing plants. Preemraff Göteborg has been subject for the underlying study and application of the system.The system aims to give a good overview of the maintenance related risks at the plant. Furthermore, the analysis result is a good motivation for the suggested maintenance activities and as motivation for extended or decreased maintenance resources in total.

Den 1 januari 2005 infördes IFRS i svenska noterade företag. IAS 40 Àr en del av det nya regelverket och innebÀr att förvaltningsfastigheter fÄr vÀrderas till verkligt vÀrde. Implementeringen av standarden medför stora förÀndringar i svensk redovisning. En redovisning baserad pÄ verkliga vÀrden kan resultera i stora svÀngningar vad gÀller tillgÄngarnas vÀrden. Vidare kan det vara problematiskt att tilldela den tillÀmpade vÀrderingsmodellens ingÄende variabler realistiska vÀrden.

Analys av portföljer, sammansatta av hög-, mellan- och lÄgrisk aktier..

Syftet med denna uppsats var att visa hur banker balanserar lönsamhetskrav med rollen som samhÀllsfunktion. För att uppfylla syftet formulerades tre forskningsfrÄgor om hur banker identifierar och hanterar olönsamma kunder samt behandlar samhÀllsansvar gÀllande finansiell uteslutning. En fallstudie baserades pÄ intervjuer med kontorscheferna pÄ tre lokala bankkontor i medelstor svensk stad. Det empiriska resultatet presenterades anonymt för att fÄ hÀrligare och mer uttömmande information. Resultatet visade att banker anvÀnder ögonblickligt vÀrde för att analysera kunder vÀrde och nÀr det gÀller hantering av olönsamma kunder finns risk för finansiell uteslutning frÀmst pÄ grund av kreditkrav och riktad marknadsföring.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

A stay in the neonatal intensive care unit of greater than 5 days is one of the identified risks ofa sensorineural hearing loss. Preterm infants usually have at least one risk factor for hearingimpairment. The period from 25 weeks' gestation to 5 to 6 months of age is most critical tothe development of the auditory system. We think it is important to investigate hearingimpariment among infants born preterm, degree and type of hearing loss, risk factorsassociated with hearing loss and how the auditory system may be affected by preterm birth.ObjectiveA critical review of the current literature including studies of preterm infants born betweengestonal age 25-37. Our aim is to identify the most common type and degree of hearing lossamong infants born preterm and if there is an association between hearing loss and pretermbirth.MethodA literature search of Scopus and Pubmed resulted in 16 articles from 2000-2015ResultsMost of the infants in this study had a severe to profound sensorineural hearing loss.

Uppsatsen behandlar de svenska vindkraftsproducenternas uppfattning om vilken effekt som övergÄngen frÄn miljöbonus till elcertifikat orsakar pÄ deras finansiella risk. Syftet med denna uppsats Àr att bland vindkraftens elproducenter undersöka vilka effekter som kreeras av den finansiella riskens förÀndring nÀr miljöbonus successivt försvinner och ersÀtts av ett elcertifikatsystem. Uppsatsens syfte undersöktes genom att intervjua 30 respondenter via telefon. Vindkraftsproducenternas uppfattning Àr att övergÄngen frÄn miljöbonus till ett elcertifikatsystem orsakar en ökad finansiell risk vilket beror pÄ tvÄ faktorer som pÄverkar den kortsiktiga och den lÄngsiktiga finansiella risken. Dessa faktorer Àr informationsbrist om elcertifikatmarknadens utbuds- och efterfrÄgekurva samt volymvariationer i elproduktionen.

The study examines risk perception and crisis preparedness among personnel at high-schools. The focus is set on teachers and leaders at four high-schools in Örebro municipality, Sweden. The purpose of the study is to examine crisis preparedness and identify factors which influences risk perception and crisis preparedness. The survey consisted of a questionnaire which was completed by 95 respondents. The results show that better information about the crisis preparedness in the schools is needed.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

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 frÀmsta motiv till offshoringen angav de tvÄ företagen i studien kostnadseffektivisering. BÄda företagen i studien, Bulls Tryckeri AB och Trelleborg Protective Products, uppvisar en medvetenhet kring en rad riskaspekter som kan vara, och Àr, nÀrvarande vid offshoring av produktion. Respektive offshoringprojekt föregicks av en bedömning av bÄde kvalitativa och kvantitativa aspekter relaterade till offshoringen. De tvÄ bedömningarna, om ej kompletta riskanalyser, uppvisar klara kopplingar till analysering av risk och dess eventuella konsekvenser. BÄde Bulls Tryckeri AB samt Trelleborg Protective Products arbetar aktivt med att reducera risk i sin offshoringrelation genom riskreduceringsstrategier sÄsom mÄlkongruens, 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.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.