Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

In recent years the concern about the future of the European Union and itssupposed lack of democracy, efficiency and legitimacy has increased. Thisconcern has resulted in extensive debates and the establishment of a conventionwith the task to create a draft treaty for a European Constitution.The aim of this essay is to study how the three theoretical concepts,democracy, efficiency and legitimacy, have been described and used in the debateabout the future of the European Union. My main interest is to see how theseconcepts are described in a debate regarding a political system that goes beyondthe borders of the nation-state. I have made a comparative textual analysis of thedebates taken place in Sweden and Spain during a period of over two years. Ihave, for instance, found out that openness and clearness have a prominentposition as democratic values together with equality and justice (in Spain) and theinstitution of accountability (in Sweden).

Det ha?r a?r en kvalitativ forskningsstudie med en diskurspsykologisk ansats da?r socialkonstruktionismen sta?r som teori. Syftet a?r att underso?ka hur la?rare beskriver att de bemo?ter matematiken i skolan na?r det finns elever i behov av la?s- och skrivsto?d. En diskurspsykologisk analys studerar hur ma?nniskan skapar och fo?rsta?r sin omva?rld genom anva?ndning av sin spra?kliga fo?rma?ga.

One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.

Syftet med studien är att, genom de didaktiska frågorna vad? och varför?, studera synen på begreppet språk i läroplanen för förskolan i Sverige och Finland. En jämförelse av dessa två styrdokument, Läroplan för förskolan Lpfö 98 (Reviderad 2010) (Skolverket 2010) och Grunderna för planen för småbarnsfostran (Stakes 2005), visar på likheter och skillnader i idéer om språk. Metoden för analysen är kvalitativ, och lingvistisk textanalys kombineras med idéanalys. Resultaten visade att likheterna i de studerade styrdokumenten rörde sig om flera gemensamma teman men ordvalen och betoningarna skiljde sig.

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

The purpose of this study is to examine web-based recruitment to short term summer jobs at the SocialServices Department in Luleå municipality in Sweden. Recruitment goals, selection options on therecruitment homepage Offentliga Jobb and recruitment practices were analysed in order to reach a deeperunderstanding of the interactions between these three levels in the selection process. Pre-selection throughOffentliga Jobb was a special concern of the study. Different consciousness levels in the selection process areemphasised according to Anthony Giddens' structuration theory. Ten recruiters from different parts of thedepartment were interviewed.

The aim of this review is to assess the ethical implications of aquaculture, regarding fish welfare and environmental aspects. The aquaculture industry has grown substantially the last decades, both as a result of the over-fishing of wild fish populations, and because of the increasing consumer demand for fish meat. As the industry is growing, a significant amount of research on the subject is being conducted, monitoring the effects of aquaculture on the environment and on animal welfare. The areas of concern when it comes to animal welfare have here been divided into four different stages: breeding period; growth period; capturing and handling; and slaughter. Besides these stages, this report includes a chapter on the current evidence of fish sentience, since this issue is still being debated among biologists.

Background: Earlier research describes patients with blood-bourne pathogens experiences from the healthcare system. Aim: The aim of this study was to describe how registered nurses experience taking care of patients with blood-bourne pathogens. Method: This study had a descriptive design with a qualitative method. Eight interviews where performed and analyzed with manifest content analyze. Three categories ?Comfort in their profession?, ?Support from the organization?and ?Fear of being contaminated?, and five subcategories ?Support from hygiene guidelines?, ? Thoughtfulness?, ?The own responsibility?, ?Feelings of fear and concern?and ?To meet preconceptions?, emerged.

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.

Since time immemorial, nature has been conceived of as a female entity. This ancient concept is also a recurring element in contemporary Swedish horror fiction. The purpose of this thesis is to compare the feature of nature in the selected works of Anders Fager, Andreas Marklund and Frida Arwen Rosesund and in what ways these respective depictions rely on a tradition where nature is gendered female. The theoretical starting-point for this comparative study is ecocriticism and its subcategory ecofeminism, which are modes of literary criticism where the role of nature in general, and its female connotations in particular, are appreciated as significant literary features. For executing an analysis that goes beyond what is explicit, the exploration of these three writers? texts also adopts a psychoanalytical perspective.

The purpose of this thesis is to investigate if there exists a superiority between developed and developing countries, which then in turn effects the negative consequences, for the local inhabitants of Thailand, that follow from mass tourism.To be able to answer the questions that we have selected for this thesis, we chose to perform open interviews with six respondents which were all involved in the tourism industry in Thailand. Four of the interviews were carried out on location in Thailand. In order to deepen our understanding of the selected questions even further literary studies have been made as well. The theories we have chosen concern the topics of imperialism and figurations.Our empirical material gave significant results. It showed that there is indeed an imbalance of power between the western world and Thailand.

Det finns brister i kunskapen om hur patienters upplevelser efter en hjärtinfarkt ser ut. Syftet är därför att undersöka patienters upplevelser av en hjärtinfarkt. Syftet är också att ta reda på hur patienter upplever stöd och information från sjuksköterskor och annan vårdpersonal samt vilken information som är viktig för dem. En litteraturstudie har genomförts där vetenskapliga och kritiskt granskade artiklar använts. Elva artiklar har granskats enligt Polits m fl (2001) kriterier för vetenskaplighet.

Instagram is one of the most common used social media platforms among teenagers today. It is not only one of the most common used social media platforms, but as well one of the most common places where cyber bullying takes action. By using focus groups, netnographic studies and a questionnary we investigate the meaning of technology regarding how the bullying on Instagram takes shape and the strategies used by teenagers to handle cyber bullying.Our research shows five different ways that cyber bullying takes shape and ten different strategies implemented to handle those. The findings are compared with previous research. The ten different strategies are then discussed from aspects that are found to have a big influence on how those are implemented: gender, knowledge, experience and awareness, presence of parents and other relatives, personal experience, trust in the technical solutions and the weaknesses of those. .

Syftet med denna uppsats är att undersöka och jämföra Djävulens funktion i dagens mest lättillgängliga och populära mediagenrer. I studien redogörs hur bilden av Djävulen uppstått med nedslag i Gamla testamentet fram till upplysningen. Mot denna bakgrund tolkas och analyseras hur och om denna gestalt återfinns i dagens mediasamhälle, med inriktning på filmerna Terror på Elm Street och 2012, tv-serien Lost och romanen Frankenstein av Mary Shelley. Huvudresultatet visar på att en kamp mellan det goda och det onda troligtvis all­tid kommer att förekomma och medan djävulsgestalten i och med upplysningen tappar infly­tande i kristendomen återfinns denne i diverse film, böcker och serier..