Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

The aim of this study is to describe and analyse an elderly care team?s prerequisite to anchor a salutogenic perspective and approach in an elderly care team in Kalmar municipality. The study identifies factors that could impede or promote the anchoring and examine how the organisation aims to work in a single direction even if the multidisciplinary team processes a diversity of knowledge, education and abilities. The study is based on qualitative semi-structured interviews from representatives of all professions in the multidisciplinary team; social workers, paramedical professions, nurses and care-givers. The theoretical frame consisted of a translating perspective, leadership and ideas of interaction and power.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

The purpose of this study was to identify the way in which history textbooks from the 1980s, 1990s and 2000s used for grades 7-9 depicts World War II from a eurocentric perspective. A qualitative textual analysis was used to achieve the purpose. Three history textbooks from each decade was included in the study, also comparisons have been made to see any changes over time. The study used John M. Hobson matrix describing how the Occident and the Orient are defined from a eurocentric perspective.

Uppsatsens syfte är att försöka förstå, utifrån existerande teorier och med hjälp av insamlad empiri, vilka parametrar i ett kundperspektiv som är av betydelse vid utvecklingen av en prissättningsförmåga bland business-to-business-företag.Vi har använt oss av en kvalitativ metod vars ansats är av abduktiv karaktär. Den empiriska datan har samlats in genom semi-strukturerade intervjuer vilka har genomförts via personliga möten samt via telefon. Då vi betraktar prissättning som en förmåga, vilken återfinns inom företaget, så utgår det teoretiska ramverket främst från det resursbaserade synsättet vilket styrks av en akademisk artikel som beskriver och förklarar bakgrunden till att prissättning kan ses som en förmåga. Därutöver beskriver vi den vanligaste prissättningsstrategin företag emellan; cost/plus-strategin. Vi argumenterar för att företag bör införa rutiner och skapa en entydig struktur, med särskild fokus på tre områden, för att försäkra kunden om att de erbjuder produkter med kundvärde.

Syftet med denna uppsats är att utöka förståelsen för och kunskapen av, de strategiska beslutsprocesserna som föregår företags övergångar till outsourcing i organisationer med en relativt liten erfarenhet av strategin, respektive, organisationer som har en längre historia av strategin.I ?Make-or-Buy? stadiet av beslutsprocessen minskar företagets mångsidighet och djupet av analysen, när organisationen får större erfarenheter av outsourcing. I stadiet där företaget väljer leverantör substituerar djupet av analysen dess mångsidighet, när organisationen får större erfarenheter av strategin. Detta kan förklaras med att organisationen utvecklar ett organisatoriskt minne och organisatoriska rutiner. En modell utvecklas av författarna som början av en definitionsutveckling och grund till fortsatt forskning inom området..

The aim of this paper is to examine how gender and religion is described and portrayed in relation to one another in Swedish textbooks. The research questions used in order to reach the aim of the study is what interpretation of gender and feminism is represented in the textbooks and is the gender perspective consistent regarding all religions described in the textbooks, or does it vary depending on which religion that is described?This study is based on four Swedish textbooks used when teaching religion in Swedish upper secondary school. The books chosen are published after the most recent curriculum for the upper secondary school, published in 2011. The curriculum gave new directions stating that questions of gender in relation to religion should be a part of the education.

The aim with this study was to see how a few teachers with experience of young students with ADHD looks upon the need of special support through ICT and from which perspective of special needs education the support is formed.I related the informants? answers about their views on special needs support based on a relational and categorical perspective and came to the conclusion that all of the informants uses a bit of both depending on each individual students needs. Therefor I could see that the dilemma perspective is current in schools today. The most important need for the students with ADHD in general is, according to the informants, structure and routine.The result from this study also shows that general knowledge about ICT is lacking and needs to increase. This could in most cases be explained by the schools economic resources as that partly prevent purchase of new and more equipment but also forces the school to keep larger groups of students in each class.

The purpose of this project is to examine the development of the upper secondary school physics course and from this get a better understanding why the course is organized the way it is today. The timeless argument for studying science in school will begin this essay. After that the reader will be aware of when important discoveries in physics were made. Then school history is presented. In this part we are told when the first school started in Sweden, but the focus lies on the upper secondary school and the physics course.

Learning Resource Centre, or LRC, is an international phenomenon and a response to the changing society that came with the development of information technology. The LRC concept spread internationally during the 1990s and began to influence Swedish collage libraries at the end of the decade. The main purpose of this study is to analyze if and how Swedish college libraries have incorporated the LRC concept. Is there a Swedish LRC model? Is the LRC concept still interesting or was it a trend that is now out of date? Interviews with eleven people from six college libraries aim to show how they define the concept LRC and how it has been integrated in to their organisations.

Växjö University, School of Social SciencesBachelor ThesisTitel: Minijob ? en tysk arbetsmarknadspolitisk åtgärdAuthor: Hanna PeterssonSupervisor: Lennart BergfeldtI?ve made a descriptional evaluation of the tax-free low-income action from Germany, Minijob. If the employees earns maximum 400 ? a month they don?t have to pay any tax. The employer pays an employer?s fee of 30 %.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

The purpose of this investigation was to study what students in in the first year of the social science program in high school think about the guidance they had access to during their time at primary school. This is to ensure that it the guidance students are entitled to and contribute to the development of the business. The survey was conducted at two different high schools in southern Sweden. A total of 57 students participated in the survey. The results show that 46 and 29 percent of students at the two schools did not feel they had the information they needed for their upper secondary school The results proving what previous research reached that students selection process can lead to stress and uncertainty associated with the choice to high school. The results of the present study showed that girls in particular have high standards for themselves and experience stress and anxiety associated with their selection to a greater extent than boys.