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.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

The change of control clause is nowadays a well used covenant in the Eurobond market, with the aims to protect bondholders in case of a leveraged buyout. This thesis intend to evaluate whether the change of control clause is a new phenomenon in the Eurobond market today and to estimate what have been the driven force for the popularity of it. The thesis found that the change of control clause already existed before and thus it is not a new phenomenon. Several factors where found though to explain the extended use of the clause today. Starting in 2005 the LBO activity increased rapidly, exposing almost every company to the risk of LBO.

The purpose of this study is to see what obstacles and opportunities the staff on a residence for unaccompanied children experience when trying to integrate these children into the Swedish society. I was also interested in how the integration of these children worked. I have interviewed the staff with a qualitative method. The result was analyzed with the help of Diaz integration theory and Bauman´s theory "us and them", and also with the previous research in the subject. My conclusion is that integration is a complicated concept that is experienced and interpreted individually. There are both obstacles and opportunities in the work with the integration of unaccompanied children. The result shows me that the schools? role and the legal guardians function should have been better planned and framed from the start.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

At the time of the study, there is no law to prevent an employer from doing criminal background checks. Employers for School and childcare have to do criminal background checks before hiring but the background checks have increased significantly in other industries as well. The aim of this thesis is to analyze and explain what interest employers may have in jobseekers history and how it can affect people?s privacy. To do this I have used right dogmatic approach combined with four interviews with different employers to get their perspective on the subject.

Anorexia nervosa is a severe and multifaceted eating disorder generally found in the female population. Throughout anorectic starvation relationship related conflicts revolving round power and autonomy are bound to happen. For that reason the most crucial part of treatment should be to build a trusting relationship.The aim of this study was to describe relationship promoting strategies a nurse can use during care of anorexia nervosa patients. This literature study derives from a qualitative analysis of scientific articles. The findings indicate on five different strategies a nurse can use during care of anorexia nervosa patients.

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.

In September of year 2006, a young boy was brutally killed by a girl, age sixteen, in Örebro, Sweden. Girlgangs became a frequent subject in media. Professionals? working with adolescents claims that girlgangs notis an existing phenomena in Sweden as it is in for example in the United States. The aim of this thesis was to investigate if teenage girls in Sweden have a tendency to join gangs as they do in the United States.

The purpose of this study was to examine how girls and boys are described by social workersin psycho-social assessments in child and adolescent psychiatry. The questions at issue wereif girls and boys are described in different ways and if gender related patterns could be found.The study was both qualitative and quantitative. I used textual analysis as a method anddiscourse analysis as theory.Results: Sexes were generally described differently. Girls are depicted from how they are andhow they look and boys are described by what they do and their behaviour. The mother isdescribed as the person who is most responsible for children of both sexes.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Det finns ett behov av personer som klarar av att generera en mängd fräscha, slitstarka och kreativa idéer under press. Denna undersökning omfattar hur mångsidiga Art directors kan arbeta för att framställa och producera material som håller hög standard. Fyra Art directors har intervjuats och givit sin åsikt i ämnet. Utifrån resultaten av intervjuerna och en mängd kreativa tekniker har vi utfört en grundläggande idéprocess. Resultatet av denna process är en konstutställning där vi har skapat ett koncept med fokus på miljö och framtid.

The swedish law against female genital mutilation (FGM) prohibits procedures that removes parts of the female genitalia and thereby makes permanent changes in the body. The problem with the wording of the law is that it may also apply to the western phenomenon cosmetic genital surgery. This paper therefore examines if cosmetic genital surgery should be covered by the swedish law against FGM, by making a critical comparing analysis. The paper begins with comparing FGM with cosmetic genital surgery to prove that there are more similarities than differences between the procedures. By using the theoretical perspectives universalism and postcolonialism, the paper then examines why, particularly in the West, there is a different approach to FGM than to cosmetic genital surgery, regardless of the similarities of the procedures.

Bakgrund: Bristen på riktlinjer för väsentlighetsbedömning lämnar ett stort utrymme för revisorns professionella omdöme i väsentlighetsbedömningen. Revisorn måste använda sitt professionella omdöme vid väsentlighetsbedömningen, speciellt med hänseende till klientens branschtillhörighet, vilket ger upphov till inkonsekventa väsentlighetsbedömningar.Syfte: Studiens syfte är att förklara hur revisorernas väsentlighetsbedömningar påverkas av klientens branschtillhörighet.Metod: Studien har ett positivitsikt synsätt och använder en kombinerad metod av både kvalitativ och kvantitativ metodik. Studien utförde för- och efterintervjuer samt en enkätundersökning. Datan samlades in via SurveyMonkey och hanterades samt analyserades i statistikprogrammet SPSS.Resultat och slutsats: Revisorernas professionella omdöme som används i väsentlighetsbedömningarna ger upphov till skillnader i väsentlighetsbedömningarna. Skillnaderna kan delvis förklaras av klientens branschtillhörighet eftersom det inte finns specifika riktlinjer för hur väsentlighetsbedömningarna ska utföras beroende på klientens branschtillhörighet.

The purpose of the thesis was to analyse three action films; Collateral Damage from 2002; Clear and Present Danger from 1994; and Scarface from 1983, in order to see how Colombians are represented in these movies.The action genre comprises of different stereotypes where the hero and the villain are represented in conjunction to each other. The analysis is about the way the films content and form are used to uphold the representation of Colombians, but also the villain and the hero more generally.Critical Discourse Analysis was used, as main method, and the concepts of denotation and connotation guided the analysis. The main conclusion is that the three movies reproduced an already established collective stereotype of Latin Americans, stereotype that includes both Colombia and Colombians..