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.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

The objective of this study was to make an inventory and a potential analysis of the organic beef production in the region of Gävleborg, Sweden. A survey was conducted, where a questionaire was sent to all farmers in the region who had environmental subsidies concerning organic cropping systems in 2001. In total, there were 701 farmers, of which 46 % participated in the study. Three slaughter houses were interviewed to get their pictures of the development of organic beef production. The study shows that there are potentials and interests in the region to increase the production of organic beef.

HAFA Bathroom Group has given us the assignment to develop a standardized back panel for their bathroom cabinets. This cabinet is going to be applied to most of their current and future cabinet solutions. To this point, they have constructed unique suspensions-and back panels for most of their cabinet models. They have also been forced to pull wiring and assemble the cabinets differently because of factors like; position of the wall sockets, dimensions of the cabinets and their shapes.The company wants to distance themselves from their current solution, firstly because the cost of having manpower to design each individual suspension solution, secondly because they will save a lot of money when the manufacturing process requires a minimum of components to be constructed. As a result of this, the company can use their resources better to develop future products.The main idea is that the consumer isn?t required to change the suspension or back panel when they decide to buy a new cabinet.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Healthcare staff working within emergency care must often handle extreme and emotional situations. Most of the certified registered nurse anesthetists (CRNAs) will some time during their professionally active lives confront with events that are difficult to handle and for some these events will lead to more or less serious traumatic distress and in certain cases develop post traumatic stress disorder symptoms. Many studies demonstrate that staff working in similar stress related environment runs larger risk in order to get stress related symptoms. The aim with the study was to describe the experiences around difficult work related events among CRNAs. The study was implemented as a descriptive study with qualitative run-up via a questionnaire with open questions relevant for the study's aim.

The latest thing in the area of environmental building today is energy-plus-house. The idea behind the energy-plus-house is to create a house that produces more energy than it consumes. To accomplish this, the house uses renewable energy, in this particular case solar energy. With the help from a proper construction and thoughtfully projected installations you can achieve a surplus of energy. The surplus energy can then be sold to the surrounding buildings and thereby conduce to a financial profit for the household.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

This report compares two different types of insulation with regards to fire and moisture. The materials were tested for the company Fiskarhedenvillan AB, for a wall and a roof construction that the company currently uses in the establishment of Sweden's first certified passive house for international standards.Their current material, Rockwool, is compared to a relatively new material on the Swedish market called SEALECTION Agribalance sold by the company ISO Green AB. The material is a type of polyurethane insulation. This insulation material would result in a more efficient execution of the construction as it provides waterproofing and is applied more easily than Rockwool. From a fire standpoint, literature studies and discussions with fire experts led to results.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

Innan årsskiftet 2011-2012 blev Sveriges första lager som är miljöcertifierat enligt LEED färdigställt. LEED står för Leadership in Energy and Environmental Design och är en miljöcertifiering som har funnits sedan år 2000. LEED finns i fyra olika nivåer - certified, silver, gold och platinum. Vilken nivå som projektet når baseras på ett poängsystem som bedömer byggnaden i sju kategorier och projektet som avser vår fallstudie är certifierad i nivå gold. LEED växer ständigt och är idag en internationellt väletablerad miljöcertifiering.

This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.

Environmental issues are global problems and they are a major challenge for any successful organizational business worldwide. Many challenges and opportunities emerge during the certification process of an EMS. Therefore it is interesting to contribute in understanding these emerging problems during this process.The aim of this study is to explore how the environmental objectives could be achieved at preschools in Uppsala, investigate the perceived challenges and opportunities and to identify the outcome of implementing the ISO 14001, Green Flag at such set up.A qualitative method is used and three Green Flag certified preschools, affiliated to the Uppsala Municipality and located at different geographical location were selected. A structured interview with the environmental representatives from the preschools and the municipality was completed. The so-called PDCA-cycle as a method of evaluating sustainable development and analysing the imperial data is used.The study showed that environmental certification constitutes a great challenge for the municipality of Uppsala.