This quantitative study, with qualitative elements, intended to investigate the empathic ability among students and its change during social work education in Sweden. The study used a self-assessment form in the form of a questionnaire sent out to 8 of the 15 universities around the country. Respondents who participated in the survey studied in semester 1 & 2 and semester 6 & 7. The instrument which were used, measure the empathy level of the respondents and was a Swedish translation of the instrument, the Interpersonal Reactivity Index (IRI) which is a proven self-assessment form. IRI consists of 28 questions divided into 4 areas (subscales), which together provide a score, where a higher score corresponds to a greater capacity for empathy.

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

The aim of this study was to describe young women's experiences of midwives/ gynaecologists treatment in connection to gynaecological examination. A further aim was to achieve a better understanding of the factors that can form the basis of the experience of treatment. A qualitative study was performed in which the participants (N=10) was Swedish-speaking women aged 18-25 years, with experience of at least one gynaecological examination. Data were collected through semi-structured interviews, using an interview guide. The material was analyzed according to Graneheim and Lundman´s (2004) method for qualitative content analysis.

Bakgrund: Bland det värsta som kan hända företag är att få en going-concern varning eftersom det är en signal till intressenter om att företag inte tros överleva under en längre tidsperiod. Tidigare studier har studerat effekterna av en going-concern varning för företags intressenter och på kortsikt vad som händer med företag. Det gör att vi vill studera hur företag agerar för att undvika konkurs och likvidation och därmed överleva going-concern varning.Syfte: Syftet med studien är att förklara hur företag agerar för att överleva en going-concern varning med fokus på kommunikation. Vi kommer därför att skapa en modell.Metod: Studien har en forskningsansats som är deduktiv där vi tar avstamp från resursberoende teorin, institutionell teori och attribution theory. Den empiriska datan är av kvantitativ art och är insamlad via enkätundersökning samt en dokumentstudie av årsredovisningar.Slutsats: Vi har kommit fram till att en going-concern varning är en kris för företag.

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.

Under det senaste decenniet har det förekommit flera företagsskandaler vilket har startat en debatt kring revisionsprofessionen. Intressenterna anser att revisorerna inte har utfört sitt jobb på ett yrkesmässigt korrekt sätt, när de inte ifrågasatt fortlevnaden hos bolag som senare gått i konkurs. Tidigare forskning har visat att revisorerna har dålig träffsäkerhet när de bedömer ?going concern? och när revisorerna utfärdar ?going concern? varningar formulerar de sig på olika sätt. I revisionsstandard 570 återfinns en formulering som revisorerna bör använda, men formuleringarna påverkas av revisorns kompetens och oberoende.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

De uppgifter som revisorn presenterar i sin revisionsbera?ttelse bo?r intressenter och fo?retag ha fo?rtroende fo?r. Revisorn ska vara en oberoende la?nk mellan intressenter och fo?retag. La?saren fo?rva?ntar sig finna eventuella ekonomiska problem i a?rsredovisningen.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.

Huvudsyftet med denna uppsats är att undersöka effekterna av aggressionsersättningsträning (ART) program på tre kriminalvårdsanstalter och två frivårdskontor. Huvudfrågeställningen som belyses i studien är: förändras deltagarna i ART-program med avseende på empati och attityder till kriminalitet? För att besvara dessa frågor har vi utfört för- och eftertester på tre kriminalvårdsanstalter och två frivårdskontor. Instrumenten som användes i testerna är Davis Interpersonal Reactivity Index (IRI) och Mill's Measures of Criminal Attitudes and Associates (MCAA).Slutsatserna som kan dras utifrån denna studie är att den emotionella empati-komponenten "personal distress" visar en minskning som kan förklaras av interaktionen med ART.The aim of this study is to investigate the effects of Aggression Replacement Training (ART) program in some of the prisons and probation authorities of the Swedish correctional system. The specific questions we are trying to answer are: (1) does ART-program change the clients' Empathic concern and (2) does ART-program help in changing participants' attitudes towards criminality? This investigation is based on a quantitative inquiry consisting of Interpersonal Reactivity Index (IRI) and Measures of Criminal Attitudes and Associates (MCAA) tests.The overall results of this study indicate that the emotional empathy-component "personal distress" shows a statistically significant reduction, which can be explained by the interaction with ART..

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

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.