There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..

The general purpose of this work is to study how social welfare offices organization affect accessibility for those seeking immediate financial assistance in the municipality of Stockholm. Accessibility in this study is principally defined by Swedish Law. The study is based on an empowerment perspective. Data was collected by qualitative interviews of officials in eight social welfare offices. Search path to reach the officials was registered by participant observations.

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

The aim of this thesis was to study financial support within the Church of Sweden and the view of the church?s diaconal work. This was done with a quantitative method where a survey sent to a number of churches containing questions about financial support within the church and how they, the respondents, looked at the church?s role as a welfare agent. Of the almost 200 congregations only 23 congregations responded.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.