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.

The purpose of warning labels used by governments is to decrease consumption. In Sweden, the mandatory warning labels are designed according to statutory guidelines, and not according to research on attention-grabbing graphic elements. This results in a belief that the attention toward the warning labels is poor. An extensive experiment underlies this study, which has the purpose of providing insights to the effects that warnings, warning design, and warning content has on attention, attitudes and behavior in print ads. The study shows that, even though the standard design and content has lost much of its potential to communicate the warning, it gains more attention compared to a warning label with new design and content.

Warning labels can be used to change the attitude and behavior in the general public. The use of warning labels is also increasing and suggestions have been made to expand their use to more general food products. However, the research regarding the effects of warning labels and how other factors may influence them is limited.The purpose of this study was to develop the research on warning labels and the effects the strength of the brand might have on the warning label?s effect on more regular food products. To achieve this goal a 2x2 factorial design was used where over 200 respondents filled in four different forms.

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.

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.

Warning-labels as a mean of communicating social responsibility in the store. Previous studies have shown conflicting results regarding the effectiveness of warnings-labels as a way of communicating health hazards to customers and making them more conscious about the risks and changing their behavioural intentions. The focus of this study is to shed some light on how the customers react to warning-labels with different levels of fear in the store atmosphere. The results of this study tells us that liking of the retailer and its image as being socially responsible is not enhanced by the usage of a warning-label. If the retailer decides to use a warning-label, in spite of this fact, the recommendation is to use a high level of fear if the purpose is to make the category seem more risky and make the customers want to change their behaviour.

Within the political science research it is common to examine the effects on the national parliaments caused by European integration. In this Bachelor Thesis the aim is instead to show what involvement of the national parliaments in the European Union implicates to the European integration process.The object of examination is the introduction of the parliaments as supervisors of draft legislative acts, this is also known as ?the Early Warning Mechanism?, through the ratification of the Lisbon Treaty. An analysis of answers from the national parliaments in the tests of three pilot cases, conducted by the COSAC, is made with help of Institutional theory and an Europeanization perspective.The main findings show that the mechanism of early warning probably will not become an obstacle for continued European integration, but it could slow down the process in some areas. Most probably though is that the mechanism forces the national parliaments to adapt and to be better equipped to react at events taking place at the European level.

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

De senaste a?rens skandaler inom revisionsbranschen har lett till att revisorns arbete har ifra?gasatts. Revisorerna kritiseras fo?r att ta klientens storlek i beaktande vid utfa?rdandet av going concern varningar (GCW). Revisorerna motiverar med att sto?rre klienter har fo?rma?gan att va?nda finansiell stress, eftersom de har sto?rre tillga?ngar.

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.

AbstractThe aim of the studie was to investigate if the Pediatric Early Warning Score system, PEWS, is an useful instrument on a children's inpatient ward, regarding the detecting of deterioration in children's vital signs. For this, a quantitative descriptive design with qualitative elements was used. Method: Study specific questionnaires were distributed to 86 persons (helpnurses, nurses and doctors). Of these, 36 answered and sent back the surveys. Results: Of 36 responses 25 felt experienced a faster detection of deterioration of vital signs in the child.

Traffic accidents where wild animals are involved represents between 60 and 80 percent of all reported accidents, depending on location in Sweden. In a country like Sweden, with a lot of forest, there is always risk of a collision with a wild animal. Imagine if you, as a road user, had the possibility to receive warnings when the risk of an accident according to statistics is extra high.Wildlife Detection Network is a wildlife warning system with an information service, which makes the whole concept unique. When an animal is approaching the road, it is registered by sensors, and warning lights along the road are lit to inform drivers of the potential danger. In conclusion, this is a direct warning to all drivers on the road where the system is placed.When an animal is registered by the sensors, information containing time, date, weather circumstances and coordinates are sent to a database.

The purpose of the present study was to examine effects of driver, vehicle, and environment characteristics on Collision Warning System (CWS) design. One hypothesis was made that the capability of collision avoidance would not be same among a driver, vehicle, and environment group with different characteristics. Accident analysis and quantitative analysis was used to examine this hypothesis in terms of ?risk? and ?safety margin? respectively. Rear-end collision had a stronger focus in the present study.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

Examensarbete - Civilekonomprogrammet. Ekonomihögskolan vid Linnéuniversitetet. Författare: Josefin Pettersson & Robert HåkanssonHandledare:  Professor Sven-Olof Yrjö CollinExaminator:  Christopher von KochTitel: Vad förklarar revisionskvalitet? ? En studie om revisorns benägenhet att ge en going concern-varning.Bakgrund och problemdiskussion: Revisionskvalitet har under senare år fått ökat fokus till följd av revisorsskandaler. Kvalitén kan betraktas som låg då ett bolag som gått i konkurs inte fått en varning om fortsatt drift i föregående revisionsberättelse.