Idag Àr leasing vÀletablerat och dess betydelse sominvesterings- och försÀljningsverktyg ökar stÀndigt. De som inneharleasingavtal skall redovisa dessa i enligt med bestÀmmelserna i standardenIAS17. Ett leasingavtal kan klassificeras pÄ tvÄ olika sÀtt antingen somfinansiellt eller operationellt beroende pÄ avtalets ekonomiska form. Det förekommer dock vissproblematik med att ha tvÄ stycken redovisningsmetoder. Detta för att företagvÀljer att redovisa sina leasingavtal pÄ ett sÀtt som visar en bÀttre bild avverksamheten, men inte som Àr det mest regelrÀtta eller sanningsenliga sÀttet.Normgivarna försöket motarbeta detta genom att utforma specifika kriterier.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

Bakgrund och problem: Vi upplever idag en vÀrldsomfattande ekonomisk kris med fallandetillvÀxt, minskad konsumtion och kreditÄtstramningar. För knappt tvÄ Är sedan var lÀget detmotsatta och de flesta av vÀrldens större börser nÄdde sin topp. Företag behöver oavsettkonjunkturlÀge finansiera sin verksamhet, i mÄnga fall rÀcker inte interna medel utan externtkapital behövs. Företagens val av kapitalstruktur kan i goda tider öka avkastningen men kan isÀmre tider orsaka stora problem som kan leda till konkurs.Vid val av finansieringspolitik i ettföretag mÄste vissa avvÀgningar göras. Ett av de mest vÀsentliga valen som företagsledningenmÄste ta stÀllning till Àr storleken pÄ skuldsÀttningsgrad som i sin tur styrs av mÄl förrÀntabilitet pÄ eget kapital och i vilken utstrÀckning man Àr villig att ta risker.Syfte: Den hÀr undersökningen syftar till att undersöka om det finns nÄgra samband mellanden finansiella risken i de undersökta företagen och storlek, tillvÀxt och lönsamhet.

The purpose of this study is to examine how risk is perceived by the urban architect's in the region Dalarna, as well as how this is reflected in their everyday work with risk and decision- making according to urban planning. The ambition is also to show how their risk awareness could be improved. The study is written in cooperation with LĂ€nsstyrelsen Dalarna as a part of their regional long-term goal to improve the region's proactive risk' and crisis management. The study is based upon 12 semi-structured interviews with local urban architects conducted during the summer and autumn 2007. The result shows that some architects are motivated for working with risk and think that risk awareness should be integrated in their everyday work, while others are not motivated and think that risk is more of a passing trend.

2005 Ärs Ärsredovisningar Àr de första som Àr anpassade efter att en ny redovisningsstandard, IFRS 3, infördes. IFRS 3 Àr utvecklad av IASB och har bl a medfört en förÀndring i redovisningen av goodwill.Författarna Àmnar undersöka vilka effekter införandet av IFRS 3 har haft pÄ redovisningen av goodwill och vilka tendenser i redovisningen som gÄr att utlÀsa i 2005 Ärs Ärsredovisningar i jÀmförelse med Är 2004. En kvantitativ undersökning av 31 börsnoterade koncerners Ärsredovisningar har genomförts. Som ett komplement till denna undersökning har tvÄ personer med kunskap om redovisning intervjuats.Som teoriunderlag anvÀnds teorin om informationsasymmetri, den FörestÀllningsram för Förberedelse och Presentation av Finansiell Information som anvÀnds av i IASB, IFRS 3 samt IAS 36.Undersökningen har visat att kostnaden för goodwill har minskat vÀsentligt 2005 jÀmfört med 2004 samt att det finns en risk för att internt upparbetad goodwill kommer att redovisas dÄ goodwill vÀrderas enligt de nya reglerna, vilket Àr i konflikt med IAS 38..

Beslut om och var man ska genomföra en direktinvestering grundar sig pÄ en rad faktorer. En av dessa Àr den risk som Àr förknippad med investeringen. Den hÀr uppsatsen tar upp risk i form av volatilitet dels pÄ aktiemarknader men ocksÄ för vÀxelkurser. Med utgÄngspunkt frÄn tvÄ teorier dÀr den ena sÀger att hög risk Àr förenat med en lÀgre nivÄ av direktinvesteringar samt en motsatt som istÀllet menar att hög risk leder till en högre direktinvesteringsnivÄ undersöker jag situationen för USA och Sverige. Genom att undersöka just dessa lÀnders marknader fÄr man en bild av ekonomins storleks betydelse för huruvida risken pÄverkar direktinvesteringar eller inte.

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

We aim to investigate the risk exposure against commodity prices in the forestry and paper industry. The intension is also to study the affect that the changes in commodity prices has on a company?s market value..

The highly toxic man-made substance referred to as dioxin (polychlorinated dibenzo-para-dioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs)) causes severe health damages both to humans and other organisms, with lethality as its worst. Because of the toxicity several risk assessments has been performed on dioxins trying to determine at what concentration there are no risk of exposure. Resent years of research has discovered that these substances are not only anthropogenically but also producedin natural processes, like volcanoes and forest fires. To investigate if there is a need to take these naturally formed dioxins into account in the risk assessment processes, interviews with persons at relevant institutions in Sweden has been made. Analyses of existing risk assessment methods and political documents were also made to complete the picture.

Background:The sudden infant death syndrome (SIDS) has always existed. In the early 1990's, researchers discovered that prone position was associated with a significantly higher risk for SIDS. This resulted in a lowered incidence of SIDS in the world. The campaign showed the value of risk knowledge and risk reducing methods, that's why new information campaigns about other risks regarding SIDS must occur.Aim:The aim was to describe the risk factors and preventive actions for SIDS, and the nurse's role regarding the preventive work. Method: A literature review based on 16 articles based on qualitative and quantitative studies.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

Det hÀr examensarbetet förklarar i olika stor utstrÀckning nÄgra av de vanligaste riskmÄtten för marknadsrisker. Störst fokus fÄr Value at Risk och de tre vanligaste metoderna att berÀkna detta: Historisk simulation, Varians-Kovariansmetoden och Monte Carlo-simulation. Utvalda riskmÄtt och funktioner har dessutom undersökts och förklarats för tre olika mjukvarupaket designade för att berÀkna risk. Skillnader i programmen har lyfts fram, dissikerats och diskuterats..

Titel: Individuellt pensionssparande - DĂ€r förvĂ€ntad avkastning inte kan förutspĂ„s Datum för seminarium: 1:a februari 2007 Ämne/Kurs. Finansiell ekonomi, kandidatuppsats 10p Författare: Charlotte Engqvist och Carolin Hellström Handledare: Hossein Asgharian, Nationalekonomiska institutionen, Ekonomihögskolan Lund Syfte: Syftet med studien Ă€r att undersöka vĂ€rdeutvecklingen hos ett antal portföljer som Ă€rkonstruerade enligt bankernas rekommendationer för det individuella pensionssparandet. Vikten lĂ€ggs pĂ„ att med Value at Risk ta reda pĂ„ ett möjligt sĂ€msta utfall som Ă€r ett resultat av placering i olika risknivĂ„er. Metod: Vi har för var och en av de tre utvalda bankerna utfört en simulering baserad utifrĂ„nderas rekommendationer. HĂ€nsyn har tagits till individers olika riskbenĂ€genhet samt en begrĂ€nsad tidshorisont.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..