Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

AbstractThe phonics is traditionally firmly established within reading acquisition in Swedish schools. The curriculum, Lpo 94 gives spacious independence regarding the question of method and we have to be aware of our own point of view when we are making the decision regarding the method of reading acquisition. Is it tradition or is it our linguistic point of view that is the determining factor? Through this study of literature, different publications from different times are being studied and the ideas and the linguistic point of view are being discussed. Through comparing between the curriculums that have been replaced of one another, and attending to linguistic discussion and research, we will be able to see a change in the linguistic point of view.

Abstract In general, language is the key to the community, to self-sufficiency and independence. Being able to speak the Swedish language is a part of the community integration. Integration also has a practical aspect that includes everyday life and affects one's opportunities in the labor market. Therefore, we have selected in this paper to focus on the language and integration but inevitably we will also discuss the education you need on the labor market. The purpose of this study is to describe how the staffs at the Language Café Nobel works for an increased integration in Malmo, and examine the significance of Language Café Nobel have for their participants.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Our study aims to investigate whether resilient children share common factors that could explain them not following the expected course of development for said group. The study also sets out to explore which strategies resilient children implement in order to cope with their situation.The study is based on the following questions:How do resilient children describe their experiences from growing up with parents with substance abuse problems? What risk and protective factors do they mention in their biographies?We use the system theory and Goffman's dramaturgic perspective as analytical tools.  The system theory could help us see the family as a system, while Goffman's theory might help us understand how resilient children find different strategies, and why they implement these strategies, to hide their family problems.The results show that the most important factors with a positive effect on resilient children were: to have somebody else important in their lives, to have goals in life, to have a safe haven, to think independently and to develop a high level of independence early in life..

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

The need for second language learning is increasing in today?s multicultural and globalized society, and adult studies are becoming more common. Teachers must encourage all students, and all schools need to promote equality. Motivation is one of the most important factors for positive learning and progress, and it can be helpful for second language teachers to know more about this subject. The aim of this study was to examine which motivational factors that influence adult immigrants to learn Swedish through SFI education in Sweden.

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.

In part this paper is a contribution to the ongoing Swedish discussion about our public structures. The discussion has picked up speed in the last years thanks to a government backed committee trying to come up with a suggestion to make our public sector more efficient. A big part of the debate is about the independence and work of our municipalities, what they should do, what they shouldn?t do and when the state should step in and take over. I make a theoretical investigation into one of these issues, the one about job creation.

Todays travel trends go towards independence and self planning. If you need advice or help when performing your trip, there are several different series of guidebooks on the market and one of these series comes from the travel magazine Vagabond. This degree project concerns the redesigning of the travelguides of Vagabond, or to be precise: their cityguide over Istanbul. The purpose of the new design is to assure the resemblance between the guidebook and the magazine, as wanted by the Art Director of Vagabond Angelica Zander.Prior to the redesigning process preliminary studies that make up the fundamental ideas were made. Three other big titles of guidebooks on the market were analyzed, and in addition a great deal of focus ? considering the final purpose ? was put on the concept of magazine design.

Taiwan's recent democratization seem to have rallied a wider support of the notion of a national identity amongst its citizens which in the year 2000 led to the election of the pro-independence party DPP and President Chen Shui-bian. Meanwhile, China insists on the "one country, two systems" formula, regarding Taiwan as merely a Chinese province, and continues to fight any Taiwanese initiative towards sovereignty. Through a narrative perspective, this essay analyzes the self-conscious national identity-building quest embarked upon by DPP and President Chen Shui-bian. The analysis consists of three parts. Firstly, a text-analysis of President Chen Shui-bian's speeches is conducted to examine in what way he enforces and legitimizes the identity-building-process through narratives.

Målet med den här studien var att undersöka de anställdas känslomässiga bedömning av den interna kommunikationen på ett svenskt skogsbolag med hjälp av en modifierad version av undersökningsverktyget Communication Satisfaction Questionnaire (CSQ) samt två kvalitativa frågor. Studien genomfördes på 65 anställda inom en region av ett svensk skogsbolag. Resultatet visade att de anställda var ganska nöjda eller nöjda med de olika dimensionerna av kommunikationstillfredsställelse samt att ingen statistiskt säkerställd skillnad kunde identifieras mellan tillfredsställelsen hos region- och distriktsanställda. Vidare kunde ett samband påvisas mellan de anställdas arbetstillfredsställelse och kommunikationsdimensionerna: kommunikationseffektivitet, chefsrelation, skvaller och presonlig feedback. Resultatet från de kvalitativa frågorna påvisade att de förbättringsmöjligheter de anställda framhöll främst fanns inom området kommunikationskanaler.

The purpose of this master?s thesis is to describe by a gender approach what ideas and values are expressed in the novel One Night at Bullar Lake and how they do coincide to a tendency. We also want to discuss authority and class divisions and how these can be connected to the novel and the author. Our final question is to examine in what way the voice of the female author is represented in the novel. To approach our material we use Yvonne Hirdman?s theories about the construction of sexes and Susan Sniader Lanser?s work about voices of female authors, as well as Horace Engdahl?s studies about the silent voice in literature.