Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

An era ended in 1920 when the Walloon ironworks village of Strömsberg closed. The Wallon people had lived on the spot for 300 years and influenced the region was a lot. The kitchengarden in Stromsberg was a gardencenter 1920-50. The count´s good profits made him reinvest a lot of capital in the Wallon ironworks village to make it better and to construct forges, buildings and gardens. The kitchen garden´s history in Stromsberg started in 1660-70s, when Johan Vervier, built Strömsbergs first manor house.

Riskkapitalbranschen är en växande bransch i Sverige och både en viktig finansiär samt kunskapskälla för både nystartade företag och företag med ambition att växa sig stora och internationella. Beroende på vart i livscykeln ett företag befinner sig står de inför olika utmaningar och behöver hjälp med olika saker, en hjälp som riskkapitalbolagen kan bidra med. Studien syftar till att generera kunskap om svenska riskkapitalbolag och bidra med kunskap till den kunskapslucka vi observerat inom ämnet. Studien fokuserar på nätverksstrukturen bland de företag som svenska riskkapitalbolag har valt att investera i samt skillnaden i nätversstrukturen beroende på vart i livscykeln företagen befinner sig.Med en kvantitativ metod har vi, genom att identifiera relationerna mellan de företag som riskkapitalbolagen investerar i, kartlagt nätverken mellan de olika aktörerna. Populationen bestod av svenska riskkapitalbolag och urvalet skedde strategiskt utifrån vad olika källor ansåg vara de två största och mest framgångsrika riskkapitalbolagen i norden.

According to several studies immigrants today in general face more difficulties to enter the labor market than before. This also applies to educated immigrants who are the main focus of this thesis.Studies have shown that educated migrants have more difficulties of obtaining an adequate job than ethnic Swedes. Thousands of educated immigrants are forced to work in low skilled occupations to cope with their everyday lives. The reasons behind their lack of success on the Swedish labor market have been blamed on different kinds of obstacles.     This study wants to examine at least some of the obstacles that educated immigrants face on the labor market through some informants own personal reflections and experiences. The study is based on an inside perspective in which the different personal experiences and reflections of the various informants is of great importance.  The study is focused on how five educated immigrants describe their situation on the Swedish labor market. The aim is to investigate the informants 'understanding of the difficulties they have to get a job that matches their skills. It also aims to discuss the structural barriers that respondents relate to when they describe their situation.    The results of the interviews with the informants have been analyzed with the help of central concepts gained from the two sociologists, Erving Goffman and Pierre Bourdieu.

The purpose of the house which is the basis of this report is to be able present itself on the market as a relatively cheap and at the same time a climate friendly choice. The house is supposed to be able to be built anywhere in Sweden and the rest of Scandinavia in a short period of time. This puts demand on what kind of heating system the house can have, since not all places have the geographic advantage of being able to use geothermal or district heating. Therefore the heating system choices will only include those that are not limited by their geographic location. The house will be built in modules which only require the groundwork to be done before the house can be erected. In this report "System solutions for plus or passive-housing" a comprehensive literature search has been conducted as well as a number of calculations.

AimThis qualitative study will provide an insight to different teachers view on handball in two elementary schools. Handball is a competitive sport and has been played for over 100 years in different contexts in Sweden. Are there qualities in the sport that belongs in the school´s non-competitive education? How do they justify this sport according to the governing documents Lgr-11 that gives a lot of room for interpretation by the teachers?How do teachers justify handball based on the curriculum?What kind of qualities do the teachers highlight with this sport in the education?Do teachers perceive any differences with the new curriculum?MethodThe method has a qualitative approach. The interviews in this study had a semi structure character.

The  construction  industry  is  a  costly  business  such  in  respect  of  capital  for  most construction defects which then require rework, tear down and rebuild again. This study is  meaningful  awareness  of  tools  that  can  reduce  this  best  through  communication  and information sharing between the parties.  The  construction  industry  is  known  as  temporary  projects  organizations,  where  the construction  project  consists  of  several  actors  who  have  to  communicate  and  share information  between  them  to  avoid  mistakes  later  in  the  build  time.  These  actors  are bounded together thus for the duration of the project, then broken when the project has reached its end. The challenge here is for these actors to apply a tool that can help and simplify communications, information sharing, and perhaps the most important aspect is to  create  a  routine  for  the  association  and  the  shattering  of  these  actors.  To  implement such  behavior  using  a  tool  such  as  BIM  in  the  industry  whose  size  perhaps  is indescribable may be a very hard task.  BIM (Building Information Model) could be seen as the solution to this problem because it  acts  as  a  portal  where  the  actors  involved  must  sign  in  and  communicate,  share information, and eventually create a behavior, a routine for this association and division of  the  actors  following  the  end  of  the  project.  The  technology  could  help  the  involved from  the  beginning  of  the  project,  already  in  the  model  stage,  break  down  and  prevent any construction barriers when the building has been placed in the works.

Av den totala energianvändningen i Sverige och övriga EU så kommer 40 % från byggnadsbeståndet. Siffran blir alltmer omtalad och pressar automatiskt upp efterfrågan av energisnåla byggnader. Finns det enkla utföranden att sänka energiförbrukningen i byggnader på, genom att energieffektivisera byggnaden på olika sätt? Eller krävs det flera års erfarenhet samt en stor plånbok?Energimyndigheten sätter nya riktlinjer för att ett hus ska kunna kalla sig ett passivhus. Sverige delas in i tre klimatzoner och passivhus mindre än 200 m² i klimatzon III får idag högst ha en energiförbrukning på 30 kWh/m² uppvärmd yta och år.

I föreliggande undersökning är syftet att studera högstadieelevers upplevelser av ämnet idrott och hälsa. Studien riktar fokus mot hur eleverna upplever att de blir bedömda, hur de faktiskt skulle vilja bli bedömda, vad de upplever vara målet med idrott och hälsa samt hur de resonerar kring begreppet idrott. Materialet som ligger till grund för studiens empiri är tio stycken halvstrukturerade interjuver med elever som går i åttonde respektive nionde klass. Studien tar sin teoretiska utgångspunkt i Pierre Bourdieus teorier om symboliskt kapital. Med hjälp av hans teoretiska verktyg kartläggs vad eleverna upplever vara värdefulla kunskaper och förmågor i ämnet samt vilka kunskaper och förmågor de själva anser borde spela in i bedömningen.

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.

Following essay examines the social and cultural patterns of southern rural Sweden between the years 1838-1845. The study is based on records from trials held by the district court of the district Norra Möre, which provides an insight to the everyday life in rural local community. Emphasis is put on exclusion and inclusion: the basis for community, codes for inclusion and exclusion, meaningful attributes, social and cultural capital etc. Questions concerning gender are raised as well as intents to discover whether modern ideas contrast early-modern, especially considering the process of individualization. Results show that concepts of confidence and trust were extremely valuable and possessed significant meanings.  Confidence, which established itself on virtuous and honest life, created the framework for most aspects of social society: for example credibility inside and outside of court, maintenance of friendship and company, capacity of upholding a working life. Forfeit of trust, through extensive dissolute, mischievous and ill-considered way of life meant exclusion from the community and great vulnerability.

Delaktighet och socialt kapital är två viktiga beståndsdelar för en god hälsa. Inom dessa begrepp inryms sociala nätverk, socialt stöd och tillit som återkommer när föreningsdelaktighet diskuteras. I Sverige är föreningstraditionen väl förankrad vilket bevisas då ungefär hälften av Sveriges befolkning arbetar i en förening.Syftet med studien var att kartlägga studenters delaktighet i studiesocial verksamhet samt studera relationer mellan studenters delaktighet och hälsa. För att besvara syftet skickades en webbenkätundersökning till samtliga andraårsstudenter på akademin för hållbar samhälls- och teknikutveckling på Mälardalens högskola, Västerås.Resultatet, med en svarsfrekvens på 20 procent, visar att två tredjedelar av studenterna har deltagit i aktiviteter inom studiesocial verksamhet medan ungefär 40 procent var delaktiga i arbetet i någon förening. Anledningen till att studenter valde att vara delaktiga i arbetet var främst för att träffa andra människor och skapa kontaktnät.Statistiska signifikanstest av samband var inte möjliga att genomföra mellan deltagande i aktiviteter och hälsa, praktiskt stöd eller emotionellt stöd på grund av att datamaterialet var för litet och även snedfördelat.

The aim of our thesis was to describe how the connection between co-dependent relatives and the alcohol-dependent influences the family into changes in their teamwork.Our purpose was also to answer the following questions: How is it living with an alcoholic? Are there any differences in how men and women feel and behave in their relationship with an alcoholic? Are factors like cultural belonging, genre or social class important for how the co-dependent relatives feels and behaves and handle their co-dependency?To answer these questions we made twelve thematic qualitative interviews with six adult children to alcoholics and six people married to alcoholics. We compared the results of these interviews with earlier research. We also applied System Theory and Goffman's Role Theory, as well as Bourdieu´s Capital and Habitus concept.We believe that co-dependency is a family divergence that is very similar to family disease, but that a change in attitude can trigger recovery. According to the interviews many spouses stand by their alcoholic husbands and do actions that perpetuate the alcoholic dependence and thereby hold back any recovery.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.