Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

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.

This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be tme in our comparison of thelibrary programs in total..

This study is a follow up of a pilot study made 2004, that evaluated feeding, exercise and weight as possible risk factors for developing any kind of diabetes in dogs. We have selected our material for a certain kind of DM that exists among Norwegian and Swedish elkhounds. These breeds are among the most common breeds affected by diabetes and this kind of DM almost exclusively affects intact bitches. We performed a case- control study where the owners were interviewed over the phone. The owners of a total of 48 case dogs and 58 control dogs were contacted. The questions for the cases focused on the time before the diagnosis and the questions for the control dogs focused on the dog´s adult life.

Testicular measurements and daily sperm output (DSO) are important factors affecting reproductive capacity of stallions. In the present study testicular measurements of 10 Swedish half-blood stallions were determined (height, length, width and volume). Ejaculates were collected from each stallion once daily for 10 days to evaluate some important seminal characteristics: gel-free ejaculate volume, sperm concentration, percent progressively motile spermatozoa and total number of spermatozoa (TSN). The gel-free ejaculate volume was measured with a graduated cylinder, the sperm concentration was counted in a Bürker chamber, the sperm motility was estimated in a phase-contrast microscope and TSN was determined by multiplying the gel-free seminal volume by the sperm concentration. Testicular measurements were as follows (left and right testis): height 7,5 cm and 7,8 cm, length 10,6 cm and 10,8 cm, width 6,5 cm and 6,6 cm, volume 278,2 cm3 and 293,8 cm3, scrotal width 12,3 cm and total testicular volume 572,0 cm3 .

Cows affected by mastitis caused by Klebsiella (K.) pneumoniae often become seriously ill. In some cases herdproblems may occur. Contaminated bedding material is considered to be one of the most common risk factors for klebsiella mastitis. In a recently performed study in USA it was found, however, that more than 80 % of healthy, lactating dairy cows excreted K. pneumoniae in faeces.

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

The primary aim of the current study was to gain increased knowledge about drivers' risk experiences. The study was based on questionnaires answered by 30 private drivers and 30 bus drivers, with 50% men and 50% woman in each group. The study revealed no differences, either between men and women drivers with regard to their experience of risk, or between the groups of private and bus drivers. Gambling is common within the private drivers group. Mistakes are common in all groups.

Studien syftar till att belysa finanskrisens reella påverkan på företagens finansiella riskhantering. Läsaren ska också få en ökad förståelse för hur ett mindre antal svenska företag hanterar sin finansiella risk och hur denna hantering måhända har förändrats.I denna studie har det framkommit att företag både i Kalmar, Emmaboda och Borås inte i någon större utsträckning påverkats av den finansiella krisen som rådde mellan 2007-2010. Det som har skett i två av företagen är en ökad intern kontroll och ökad krav vad gäller kontroll av kontroller för att på så vis minimera risk för företagets intressenter. Således har en viss påverkan skett som följd av finanskrisen och arbetet med riskhantering för ett urval av företag i Sverige.Respondenternas inställning till finanskrisens 2007-2010 påverkan har varit att de inte har förändrat sitt dagliga arbete nämnvärt som följd av krisen..

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Patienter med morbid obesitas har en ökad risk för atelektasbildning och postoperativarespiratoriska komplikationer efter generell anestesi på grund av sänkt vitalkapacitet (VC),funktionel residualkapacitet (FRC) och total lungkapacitet (TLC). Tidigare forskning har visat attPostoperativ Bi-level Positiv Airway Pressure (BIPAP) ventilations behandling minskar denna risk.Denna studie avsåg att utvärdera om postoperativ BIPAP-behandling förbättrar patienternas SpO2,paO2 , paCO2 och pH i arteriellt blod efter genomgången elektiv gastric bypass kirurgi jämfört medtraditionell postoperativ behandling. Insamlat material från 18 patienter huvudsakligen bestående avarteriella blodgaser och bakgrundsdata analyserades med analytisk statistisk. För att kunna beskrivahur patienterna upplevde BIPAP-behandlingen ställdes två öppna frågor ställdes till patienterna,.Resultatet visar att postoperativ behandling med BIPAP under 3 timmar ger högre SpO2 och lägrepaCO2 än traditionell postoperativ behandling efter elektiv gastric bypass kirurgi. Vid bådabehandlingarna sjunker paO2 och pH är oförändrat.

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.