An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

The purpose of this study is to examine secondary teachers' perceptions of conflict, conflict management, conflict prevention and conflict communication. In addition to theory, I conducted individual interviews and focus group discussions. Most teachers have a common view and argues that a conflict occurs when two or more individuals do not agree on something. Typical conflicts are about grades, teachers' changing professional roles and cellphones in the classroom. In my view, it seems as if the mobile phone has taken over the core conflict that caps created for some 10 years ago, functioning now as the dominant symbol in an ongoing development process providing space for meeting and dealing with conflicts in a constructive way..

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

This essay is a study of the portrayal of the theme of alienation in Eugene Ionesco's novel The hermit. In my study I examine the different ways in which the theme of alienation is portrayed and how the cause of the narrator's experience of alienation can be found in ideological, psychological and existential conflicts that the narrator has to face. The result is an experience of das unheimliche, a Freudian concept, which is a kind of uncanny detachment that the narrator experiences, when he is put up against an invisible force that lurks in the perifery of the world, which is portrayed in the story. The meaning of the ideological conflict is a portrayal of man's situation in a world that is ruled by capitalism, with marxism as a positive leveler and the meaning of the psychological conflict is a conflict in the narrator's own inner reality. The meaning of the existential conflict is a portrayal of man's situation in a world absent of God.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

My thesis is based on a qualitative study in which I have selected six professional teachers in a school in Greater Stockholm, and their views on the phenomenon of conflict management. My questions were the following.How teachers perceive the phenomenon of conflict in the world of school?What strategies do teachers use to resolve conflicts with students?In order to analyze my informants, I have chosen different books that deal with conflict man-agement, policy documents and books on the teaching profession meaning. Through my investigation I found that some teachers used tools and strategies through expe-rience and reflections, and resolve conflicts together or individually. My informants described that there are some teachers how choose to hide and pretend not to see the problem.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

I den allmänna debatten om revisorer diskuteras bl.a. revisorns oberoende och hur det kan påverkas av revisorns roller som rådgivare till och granskare av ett företag. Vi ville undersöka inom vilka områden revisorn bidrar med rådgivning och få en uppfattning om hur detta eventuellt kunde påverka oberoendet mellan revisorn och ett nystartat företag. Vi valde att undersöka nystartade företag då vi inte funnit några tidigare studier på just den här kombinationen, revisor/nystartat företag.I vårt syfte att undersöka revisorns roll i nystartade företag har vi tagit reda på de vanligaste problemområdena, som nystartade företag upplever, och i vilken mån revisorerna hjälpt till som rådgivare. Undersökningen genomfördes med hjälp av intervjuer där respondenterna bestod av tre revisorer och ägarna till tre nystartade företag.

This paper is an attempt to distinguish the specifics of the conflict resolution process and the negotiations during trade conflicts. First of all, this kind of conflict almost always contains some kind of protectionism which doesn?t make sense economically. Imposing trade-barriers decrease the overall welfare of your own nation and the only winner is the protected sector. These policies can be introduced since the political pressure from threatened industries is usually much stronger than the pressure from the consumers who will bear the burden of protectionism.

The schools have problems with conflicts and mobbing. One way to deal with this is to focus on the importance of life skills ?SET- Social emotional training?. SET is a program that encourages student?s self-awareness, that is, the understanding students have about themselves and how he or she can relate to it and to others.

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

My thesis is based on a qualitative study in which I have selected six professional teachers in a school in Greater Stockholm, and their views on the phenomenon of conflict management. My questions were the following.How teachers perceive the phenomenon of conflict in the world of school?What strategies do teachers use to resolve conflicts with students?In order to analyze my informants, I have chosen different books that deal with conflict man-agement, policy documents and books on the teaching profession meaning. Through my investigation I found that some teachers used tools and strategies through expe-rience and reflections, and resolve conflicts together or individually. My informants described that there are some teachers how choose to hide and pretend not to see the problem.

This thesis examines organisations as mediators and how different kinds of organisations have different prerequisites to act as mediators. Global, regional and subregional organisations are often asked to mediate in conflicts, but considering the circumstances, who should mediate?In a mediating process the mediator should be considered as important an actor as the disputing parties and should hence be scrutinized as one. Mediation is a complex subject to study and theoretically the opinions differ on what characterises a good mediator. I have taken many of the different views in consideration and constructed a model from which organisations and their prerequisites can be compared and evaluated.