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.

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.

How to motivate yourself to learn has always been an area of interest, gamification has become a way of capturing and enhancing ones motivation. But how should the learning applications be designded to maximize the users motivation? This paper adresses wether Yu-Kai Chous framework Octalysis, is applicable on learning applications. The study is conducted by using a modified set of heuristics that are applied to the evaluated applications to gather data that is then used to evaluate the framework. The paper concludes that the framework can be used to evaluate learning applications but it should be modified to improve the results.

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.

Public concern about the release of toxic compounds from wood-based products drives legislation towards enforcing industries to find and use more sustainable solutions for wood treatment. Plant oils are good alternatives to treat wood, minimizing or even neutralizing the impact on the environment. Wood modification with epoxidised linseed oil (ELO) and acetic acid as catalyst has proven a suitable method to impregnate and protect wood. However, the mixture presents a serious inconvenience because of the quick polymerization of the ingredients that limits its practical application. Therefore, this study was designed to evaluate an alternative method using a two-step process which bypassed the problem above.

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.

Yahtzee is a game based on luck. Yet there are algorithms designed to give an optimal result and succeeds in doing so. This report compares the end result of an optimal algorithm to an algorithm that has been modified for the multiplayer scenario. The modified algorithm tries to win over the optimal algorithm through taking greater risks in its decisions when falling behind in points. The results show that it is not favorable to do so.

Is there such a thing as unadulterated nature? All that surrounds us is culturally modified by man somewhere along our past. But culture is only a fictitious conception itself, created in an attempt to break the world into controllable objects.So in what do we find culture? In everything? In the objects or the stories they embrace? Who chooses what?s worth saving and how to save? Choosing what is culture is made from personal, ingrained dichotomies of what?s important and what is not. A selective eye creates a distorted truth, which could have unintentional long-term effects.This thesis will give a historical account of the archaeological discipline?s development in tending to our cultural heritage.

This research aims at identifying the opinion leaders in order to study their behaviour, characteristics, their role within the word of mouth process, and what importance they have upon another consumers purchase decision. Also, to investigate the content of the message being spread. The results from the study show that opinion leaders are strong in spreading word of mouth. Messages were adapted by opinion leaders to suite their target audience. The results further contribute to the discussion about Watts? ?influentials?..

The purpose of this study was to look at the common opinion about children in Cambodia. By interviewing the professionals in different help organizations we studied the common opinion about children in general and the common opinion about children who are exposed to sexual trafficking. The ambition of the study was also to see if the common opinion about children in Cambodia affects the help that is available for the children who are exposed to sexual trafficking.This is a qualitative study including semi structured interviews with seven professionals who work with vulnerable children. The interview guide focused on the themes: children?s needs, sexual trafficking, children?s rights, childhood, children?s sexuality and gender.

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.

I begin my essay with a story that illustrates how a preschool activity organized on a modular work can be perceived. I describe how the environment has been rebuilt and modified to accommodate one large group of children instead of two smaller groups as before. Management´s justification for the change is that it is carried out to give the children better conditions for their learning, but my understanding is that it also hampers preschool-teachers´ abilities to implement their assignment.I try to understand what benefits module work by examining what well-known researchers believe is important for children´s learning in environmental and preschool teacher´s importance. When I use what I have learned to analyze my story, my opinion is that the change of the preschool activity not have just a positive impact but also entails that preschool teachers find it difficult to be present and in interaction with the children as several well-known researchers notes is important for children´s learning. I discuss how a large and rich environment at the same time can be perceived as incalculable for teachers, which can result in not all of the children being paid attention to in the preschool activity.

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.