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.

Today´s debate in farming is being focused on tourism, outdoor life and hobbies in the rural areas. This is of interest also for the general public as a way of counteracting the depopulation of the rural areas. Within the last years, the farming has become more technically advanced and hence Efficient. This has led to increased production volumes and wider selection of products with lower margins for the farmer as a consequence. When the profitability is reduced, the farmer is faced with the choice of either increasing efficiency or diversification of the business.

This thesis has been carried out at the Department of Urban and Rural Development at SLU Ultuna during the spring semester 2009. The topic of the paper is how energy consumption can be influenced through design and if the conditions for good design decreases when solutions based on energy efficiency are used. The report is divided into one literature study and one part where energy Efficient solutions are used in a design. The thesis work has its origin in a project called "Energihus i Uppsala." The planned building will be a center for energy research in Uppsala. The project aims to demonstrate to the public what is currently happening in research related to energy.

The impact of computer programs in safety-critical systems has increased in the past decades and computer-based systems can now be found in a wide range of applications. A new approach for developing dependable systems is documenting all design rationale that affects safety using Intent Specifications. A recent approach for developing complex systems Efficiently and in an upgradeable manner is Component-Based System Engineering. In this thesis, these approaches are combined in the development and upgrade of a Remote Robot Control Unit by using the tool SpecTRM. The case study showed that Intent Specifications and CBSE could successfully be combined.

Streams and riparian zone are closely linked by reciprocal flows of energy and nutrients. A large part of the transportation from water to land is in form of emerged aquatic insects. Conversion of land from forest to agriculture can greatly affect aquatic ecosystems, and due to the close link, also affect the adjacent terrestral zone. Investigating how the presence of agriculture in the surrounding area affects amounts of emergent aquatic insects gives an indication on how agriculture, in turn, may affect the terrestral enviroment. The study was preformed alongside ten streams in northern Sweden; five in landscape transformed by agriculture and five in undisturbed forest areas.

Information technology (IT) with its enormous capacity involves more and more in our daily activities and public sector is using IT to make their activities more Efficient. The government goal with electronic government (e-government) among other things is increasing the availability and service to the public as well as improving the democratic process. Democracy can be strengthened by involving citizens in public decision making process but this goal has not been achieved yet and the development of e-government has mostly been focused on improving efficiency within administration and electronic services (e-services). Promoting the democratic process has been postponed in the development of e-government because of the lack of political commitment and decision. Digital divide is also preventing public sector to promote democracy with the support of IT.

The forestry companies? operational planning process is these days dependent on reliable, Efficient and user-friendly computer-based support systems. This study is an evaluation of Holmen Skog's current computer-based systems. The aim of this study is to: ? investigate the work pattern of the production managers when using the information system to plan the harvesting operation; ? investigate the efficiency and user friendliness of the information system with the different work patterns and to find the strengths, weaknesses and bottlenecks in the current system; ? find out if the type of object, the volume, the area of the harvesting object affects the time and work pattern; ? examine how this type of study is met by the employees and what factors that is critical to avoid feelings of intrusion. The conclusions of the study were: ? there is a large variation between the work patterns of the production managers and the time spend to perform the operational planning; ? the mainframe computer system used by Holmen Skog is clear, has short response times, is robust and conveys relevant information; ? the computer systems are however divided in many subsystems.

A common perception is that fungicide treatments increases yield, but that the nitrogen of the particular grain is diluted so that the overall removal of grain nitrogen from the field remains unchanged. The aim of this paper is to demonstrate that a healthy crop reduces the risk of nutrient loss from agricultural land. The results from genotype and plant protection trials often show constant nitrogen content in the grain, although the yield has been increased. Results from such experiments are therefore processed in order to confirm this and show that it is no statistically significant difference between the protein content (and also nitrogen content) in crops which have undergone fungicide treatment compared to crops which remained untreated. The trials processed have been carried out in the southernmost part of Sweden and are distinguished to concern winter wheat production.The explanation to the results is that a healthy crop is able to maintain the biological functions of the plant in a more Efficient way than a crop damaged by a fungal infection.

Eco-design is all about improving products environmental performances throughout the products lifecycle by including the environmental aspect into the product development process. There are a large number of different tools that can be used for this, but there are several factors that can affect which one will be the best to use. Some tools for eco-design takes comprehensive studies and can only be performed by experts, while some tools can be used more time- and cost Efficient and with basic knowledge. The choice of tool should be based on the company?s situation.This report describes the research of how the design and furniture company Blå Station could include a tool for eco-design in their product development process.

The purpose of this thesis is to study how children's librarians in public libraries use non-fiction books in their work to promote reading. My research questions are: What methods do children's librarians use för promoting non-fiction books? Are there children who can gain more from non-fiction books than other children do? Are there any differences in working with fiction and non-fiction books? To answer these questions I have interwieved five children's librarians about their methods, attitudes and thoughts on non-fiction books.The result shows that all of the librarians use non-fiction when it comes to promotion reading but not to the same extent. Some hardly use it at all, mainly because the schools that they are serving demands fiction books when practicing reading skills. while others use it but in less extent than fiction, as a way of separating the library reading from school work either because they want to keep the experience of reading in the library apart from school work or because they find it more Efficient to do so.

Background: Many authors consider knowledge to be a significant source for competitive advantage. Replicating companies found their competitiveness on an ability to leverage its knowledge base by replicating its business model in new contexts, a process often referred to as the McDonalds approach. Several authors emphasize that an Efficient method for knowledge transfer may increase the risk for imitation. Purpose: The purpose of this study is to examine in an explorative manner how strategies for replicating complex knowledge systems are employed and developed. Furthermore, our ambition is to explore the notion of replication strategy.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge transfer to reach a higher level of learning.

AbstractResource Efficient manufacturing is a term that has been increasingly applied within manufacturing, where one of the key points is to reduce waste of such forms that do not add value for the end customer. By the Lean principles, there are seven plus one types of waste, in which the definition of the eighth point varies among sources. In this study, the eighth type of waste has been interpreted as the untapped creativity and competence among employees that has not been put to use. From this, our question was incubated; How can you make the most of the employees? untapped creativity and potential within manufacturing? The case study will be developed with empirical data obtained from Dometic Group by conducting interviews.From the gathered literature, it was concluded that the communication between employees contributed to an increased understanding of one another as well as it allowed for improvement in work.

The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more Efficient locations, the total transportation time will be reduced by 55 %.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.