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.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

ABSTRACTThe aim of the study was to survey attitudes towards animals among veterinary students, and to assess how the Swedish veterinary education affected students' perspectives on animals. Students in the first and second years of the study programme were asked to answer the question "What is an animal?" as they saw fit, and the answers were analysed using a qualitative-to-quantitave analysis method called the Elementary Model, which had been developed for the purpose. Results showed a significant decrease in "zoo-perspectives", i.e. views and descriptions of animals as beings with cognitive and motor functions, and a significant increase in "homo-perspectives", i.e.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

In preparation for the autumn term in 2011, the Swedish elementary school adopted new syllabuses regarding, inter alia, the civic education (Sw. Samhällskunskap). The civic education has traditionally been a disciplinary subject with a main purpose of mediating democratic values as well as providing generalorientation in the society. Generally, the civic education intends to reflect the world in which people live in, being a complex society which to a large extent is regularly affected by global aspects and developments.      The purpose of this study is to review all the elementary school?s syllabuses relating to the civic education with specific focus on the globalisation perspective.

This qualitative study is done with the purpose of creating understanding for the theoretical democratic content in educational materials for Civic Education courses 1a1 and 1b during GY-11, so teachers create an intentional approach when using educational materials in their democratic education. This was motivated as important considering the reduction in obligatory Civic Education for the vocational programs. The study was conducted using a hermeneutic qualitative reading method where the educational materials, more specifically two series with one book for each course, was read with purpose of creating understanding for the democratic content according to ideal democratic models: deliberative democracy, participatory democracy and electoral democracy. A text voice analysis was also conducted using Bakhtins theory of dialogic and monologue text that contributed to the general result concerning the democratic content. The results show that the electoral democracy ideal is dominant in all educational materials, there is hence no striking difference between the democratic content in 1a1 and 1b educational materials.

The purpose of this study is to gain a deeper understanding of how teachers and other people working with mathematics in a school context perceive inclusion in terms of education. In addition,the purpose is to describe their experiences of inclusive education in mathematics and to identify factors of importance for an inclusive approach to teaching mathematics. The starting point was the significance of inclusive education as regards the education system and research on the implementation of inclusive education internationally and in Sweden. The theoretical approach is founded in a special education perspective on teaching and the theory of optimal experience. The people interviewed for this study are directly or indirectly involved in the teaching of mathematicsat a school that explicitly works from an inclusive perspective.

The case study investigates study association representatives? perspectives on the activities of the popular education within the social sector in Örebro and why they are organized. It further investigates the cooperation and dialogue between the study associations and the municipality of Örebro regarding this activity. The study is based on critical realism. A questionnaire survey was conducted among all ten study associations in Örebro, combined with qualitative interviews with representatives from six of the active associations.

The dialogical plait in individual vocal educationThesis in Music Education by Jannike Huss. Part of the work for the master´s degree. Studies from School of Music, Theatre, and Art, University of Örebro, 2010. Available from Örebro University, SE-701 82 Örebro, Sweden. Original in Swedish.This thesis treats the value of communication for individual vocal education on a higher level.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

This study presents some teachers' views on whether today's school is a school for everybody or not. It has also looked into what special resources that are put in for children in special needs. The purpose of this study is to find out some teachers' views and thoughts on the concept of "an Education for everybody" and how these teachers said they worked with children in special needs. After taking part of and processed recent research results and literature, I chose to examine this through qualitative interviews. I interviewed three teachers, one primary school teacher, one special education teacher and one preschool teacher.The conclusions were that the concept of education could be understood in different ways.

The intention with my study is to examine how teachers in school relate to the concept of learning styles and how they define an individualized education that focus on students? different learning abilities. My intention is also to raise their thoughts about what they think the benefits and the deficits may be with an individualized education that focuses on students? individual ways to learn.My study is based on the empiric material I have collected from interviews with five teachers, whom all worked in grade three. To analyze and discuss the interview answers I have had to my help Dunn-, Kolbs- and Gardners theories about peoples different learning abilities and learning styles.

The public sector has through the years been exposed to a rather radical alteration. The aim with this alteration has been to make the public sector more effective. It?s a dynamic society that Norrbottens läns landsting (NLL) operates in today and it is therefore of great importance that the managers get a solid foundation to rely on, since they have a central role in the ambition for efficiency. Another reason to educating the managers is that NLL can secure the future pension losses.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

The purpose of this essay was first and foremost to find out the problems that exist around user education in a university library and the opportunities that exist for university librarians to improve their work with students. My method of use was qualitative and more precise qualitative interviews. By interviewing five teaching librarians with five different subject specializations, I wanted to get an an-swer to what they teach when they meet the students and how they view their teaching. Responses resulted then in an analysis using Christine Bruce's theory of information literacy and Carol C. Kuhlthaus theory of librarian roles and her theory of information retrieval process.