Bakgrund och problem: I och med finanskriserna har intresset ökat för företagens utlämning av upplysningar kring risker och osäkerhetsfaktorer. Variationen av mängden av risker samt utförligheten i hur dessa beskrivs kan skiljas mycket åt, då de företag som följer ÅRL vid sidan av IFRS måste redovisa sina väsentliga risker och osäkerhetsfaktorer. Företag, som enbart följer IFRS, har inte detta krav och har därmed möjlighet att inte redovisa vissa risker.Syfte: Syftet med uppsatsen är att få en inblick i hur företagen upplyser om sina risker och osäkerhetsfaktorer och vilka och hur många risker och osäkerheter som man upplyser om. Detta för att få en bredare syn på vad företagen anser att dessa termer betyder, vad som ingår i dem och hur företag generellt kommunicerar ut sin riskrapportering.Avgränsningar: I denna studie analysera företag noterade på Stockholmsbörsens Large, Mid och Small Cap-listor, som har publicerat en årsredovisning för 2009 samt halvårsrapporter från 2010.Metod: Genom en kvantitativ innehållsanalys undersöktes 122 börsnoterade företags årsredovisningar och halvårsrapporter från 2009 ? 2010.

 With the increases in fuel costs due to the depletion of the world oil reserves and the increase of greenhouse gasses as a consequence to using oil as a fuel many companies are looking to new and innovative ways to power their aircraft. One of these new ways to power an aircraft is using fuel cells powered using hydrogen and oxygen, thus producing nothing but water vapour and small amounts of nitrogen dioxide as well as trace amounts of other emissions. Both Boeing (1) and Politecnico di Torino (2) have shown that it is possible to build an all-electric aircraft powered by fuel cells. Both flights used small, two-seater aircraft and a constant between them was the loss of the co-pilot seat due to weight and lack of space. As this paper will deal with a commercial aircraft a primary concern is the cargo and passenger capacity and whatever impact switching propulsion system has on these.

I have made a research about two different methods for introducing small children to Nursery School/Kindergarten. I choose to do this as I have found very little about this in the literature we have studied during my education to become a pre-school teacher.This period in the life of very small children and their parents is a big change in their daily life. The more traditional way to start pre-school is to do it very gradually during two weeks, the two-week method. This means that the parents visit the pre-school together with their child for a very short time, about one hour the first day. After one week they leave their child with the staff for about an hour and at the end of that week they try to leave it full time (6-8 hours).

Forest ebeaver is, equipped as a bio-energy harvester, approximately four and a half meter long and weigh just over two tons. The main purpose of this report is to find out whether a small machine like Forest ebeaver can be profitable used in early thinning. To find this out a study has been made using the machine to thin in a young pine stand..

Through the ages mankind has developed and tested a cascade of varying weapons ofwar, large and small, and has has striven to push these creations to the limits of theirtime. A grand example of this are the medieval siege engines that have changed shapeseveral times over the centuries. After all this time the eciency of these siege engineswill have reached their peek.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

Syfte:Författarna ämnar beskriva hur teknisk analys fungerar medutgångspunkt i hur stort marknadsvärde ett bolag har. Ettdelsyfte är att bidra till den praktiska och teoretiskakännedomen om teknisk analys. Metod:För att uppfylla vårt syfte använder vi oss av en kvantitativmetod med en deduktiv ansats. Vi undersöker totalt 30bolag från OMX nordiska lista under en tioårsperiod (1997-2006), bolagen indelas i grupper baserade påmarknadsvärde och den tekniska analysen representeras avGlidande medelvärde, RSI och Stochastic. Resultat:Det kan statistiskt säkerställas att teknisk analys, i form avGlidande Medelvärde, fungerar bäst på Small-Cap bolagen,genom att resultera i högre avkastning än Buy & Holdstrategin.

The purpose of this study is to highlight how a ring road and an external retail establishment may affect the city commerce. Umeå is the study object with interesting undergoing changes including a new external retail area south of the city and a new transport route that will lead the through traffic around the city.The study is based on a review of previous studies and a qualitative method. Four interviews were conducted with people who have a connection to commerce and/or municipal planning and where considered able to contribute with rich and relevant information. The result shows that the commerce in Umeå will be significantly strengthened in the context of a new external commercial establishment when the city?s overall attractiveness increases.

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

Bakgrund och problem; Dagens globala marknad kräver att företag tillfredställer kundersbehov och skapar värde samtidigt som de reducerar kostnader. Målkostnadskalkylering är ettmodernt kostnadsverktyg som utvecklades av Toyota under 1960-talet. I tidigare forskningbeskrivs Målkostnadskalkylering som en framstående kalkylmetod, men empiriska resultatvisar på begränsad förekomst. Det råder begränsad forskning kring ämnet i stort. Större delenav forskningen har fokuserat på faktorer som kan påverka beslut att implementeraMålkostnadskalkylering, vilket mestadels studerats bland tillverkande företag.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

At several occasions, an important question has been brought forward within the world of advertising and media. This is the question of whether or not ?good? advertising should be encouraged by the media. The question has an origin in a belief that such advertising can create values not only for the advertiser, but also for the medium. Although this question has arisen in business media, and although many managers work from the assumption that such relationship exists, there are none or little proof that it actually does.

Fuel produced from renewable resources is of big interest. In this project the difference between a few different renewable materials are compared on the matter of environmental load when ethanol is produced. The renewable materials that are compared are Salix, straw and reed canary-grass (rörflen). The cellulose in the material is cut down to small pieces and then hydrolysed so that the sugar from the cellulose can be fermented into ethanol. Tha amount of ethanols that is studied in this work is the smount of ethanol needed to cultivate 1000 ha. The functional unit in the report is 1000 ha.

Endocrine disruptive chemicals (EDCs) are found in many everyday products and can cause adverse effects on human health. Small children are particularly sensitive to EDCs and they are also exposed to them in a greater extent than adults. Despite this, EDCs are only banned in a few toys and childcare products. There are many sources of exposure and if no steps are taken to reduce the incidence of EDCs we may face an increasing number of people diagnosed with obesity, diabetes type 2 or various types of cancer.The Swedish Government has set a number of environmental objectives, one of which is calleda non-toxic environment. The Swedish Chemicals Agency was instructed to produce and conduct a national action plan to achieve this goal.

Syfte: Syftet med uppsatsen är att undersöka hur en entreprenör/ kreatör produktplacerar i bästa mån för att överleva i modebranschen. Metod: Kvalitativ med intervjuer som bas för empirin. Slutsats: Med hjälp av en positioneringsmodell kan entreprenören/kreatören ta ställning till sina konkurrenter och placera sin produkt till den tänkta målgruppen. Teorin hjälper företagare att strukturera upp en annars komplex hantering som i nystartade företag ?bara sker?.