En av de mest fundamentala grunderna i redovisningsteorin är fortlevnadsprincipen going concern som belyser antagandet om att företaget ska förutsättas fortsätta sin verksamhet. Finns det betydande osäkerhet kring huruvida fortlevnad kan antas krävs upplysning av revisorn i form av en anmärkning i revisionsberättelsen. En going concern anmärkning är ett mycket komplext beslut som är svårt att hålla objektiv då det handlar om framtidsbedömningar. Anmärkningen följs ofta av förödande konsekvenser då investerare och kreditgivare anser att det är allt för riskabelt med nytt eller vidare intresse i företaget. Bedömningen om fortsatt drift sätter även revisorn i en knivig situation då denne ska göra en bedömning som tillfredställer både intressenterna och klienten, vilket ofta är oförenligt. Samhällets ifrågasättande av revisorernas oberoende återspeglar sig även i den dubbla roll som revisorn ofta besitter både som granskare och rådgivare.

 Bachelor thesis within Business AdministrationTitle: Effective estate managementAuthor: Joacim StåhlPatrik StyrbjörnTutor: Gunnar WramsbyDate: 2008-06-05Subject terms: Estate management, efficiency, key figure, good examples, manager, real estate Abstract:Background: Concerning the global economy and the picture given in real estate business that efficiency and profitability are needed to survive is it intresting to study and search for good example to reach an effective and profitable estate management.Purpose: The purpose of the thesis is to describe the work of real estate concern to reach efficiency and profitability from the owner/manager perspective.Method: Through qualitative interviews with eight respondents in four different real estate concerns describe good examples on effective estate management and with this fulfil the purpose of this essay. Two interviews per company were made, one at the company and one over phone to reach better security concerning the answers.Theory: The theory is divided in to four mainparts were the first two explains estate management and financial control. Thereafter comes an impression concerning efficiency and how efficiency is secured in estate mangement from a theoratical perspective.Empiri: This part of the essay is about the interviews made and through them show how real estate concern works with efficiency by focusing on good examples in which the companys find themself efficient.Analysis: Comparing the theories and the empirical research to analys and try to describe efficient estate management.Conclusions: Efficient estate management is about controlling the costs and especially about the opreating costs. Important to reach operative efficiency is therefore to continuosly follow up the costs and to do readings every month. To compose and continuosly work with budget and action plans for each estate is important in order to reach efficiency in the management of estates.

Uppsatsen handlar om hur religion kan användas samt komma till uttryck i hårdrockstexter. Undersökningen har skett genom analys av åtta olika låttexter, som belyser olika aspekter av religionen. Analysen tog fasta på texternas religiösa budskap, användandet av eventuella religiösa metaforer samt hur texterna kan ses som en del av en religiös mångfald. Metoden som har använts är en kvalitativ textanalys med en hermeneutisk utgångspunkt. Som teori valdes Rodney Starks ?fortlevnadsteori? som utgår från den ?rational choice?-teoretiska modellen.

Aim is to investigate from a criminological perspective how the safety questionnaire in Älvsborg police district can be improved theoretically and methodologically, in order for the questionnaire to effectively measure criminal victimisation, concern about crime, safety and confidence in the police.1. What should a good questionnaire contain?- Which methodological problems are related to measuring criminal victimisation, concern about crime and confidence in the police?- Which criminological theories are interesting in this context and how can questions be designed from these theories?2. How will the themes now represented in the questionnaire be measured in the best possible way? Are there any reasons to remove, The material consists of questions from the safety questionnaire, the total analysis report and individual reports for the local authorities, as well the results and technical information from Mind Research.

Micro-power wind energy convertors have recently increased in popularity. The reasons for this are among other things the increasing cost of electric energy and enviromental concern.In this thesis the connection of these micro-power wind energy convertors to the utility network is discussed. Electric standards for the connection of small production units is presented. Finally some calculations and measurements of electric quality are also presented. The utility network used in the calculations is part of Halmstad Energi och Miljö network..

This is a study concern high school student?s view of religion and their religiosity. I dispensed a questionnaire to 124 high school students studying comparative religion in a large high school in Sweden, with the students from different socio-economic backgrounds. The result I came up with is that traditional religion activities have decreased, religion has not disappeared but taken other shapes than before. And I also came up to with the result that more than half of them who answered the survey likes the subject and there are tendencies by them who doesn?t like the high school subject religion that they live in a non-religious family.The study concerns following aspects: sociology, youth, human needs, religion, spirituality and individualization..

Syftet med denna undersökning har varit att studera och utvärdera om den variation som finns i anmälningsbenägenheten bland revisorer beror på individuella egenskaper och attityder. Vi ville även studera om anmälningsbenägenheten varierar beroende på vilka brott som avses.För att uppnå detta har vi utifrån en egen teorimodell ställt upp ett antal hypoteser. Dessa hypoteser bygger på befintliga teorier men även på egna antaganden och idéer samt har sin utgångspunkt i att anmälningar om brottsmisstanke gjorda av revisorer är förhållandevis låg i förhållande till den ekonomiska brottslighetens utbredning samt att revisorer i tidigare undersökningar uppgett stora skillnader i tolkningen av lagen.Då de data undersökningen genererat inte håller för statistisk analys har vi inte kunnat utföra statistiska tester utan istället fokuserat på en beskrivning av materialet och de svaga trender som synts. I vår undersökning verkar variablerna straffrättslig kompetens, branscherfarenhet, skadeståndsrisk och sanktionssystem påverka revisorn i hans avvägande om anmälan ska göras.Detta öppnar upp för en diskussion och vidare studier angående lagens otydlighet och verksamma åtgärder för lagens efterlevnad. Enligt vår mening har de disciplinära åtgärderna, upphävande av godkännande eller auktorisation, erinran samt varning, som Revisorsnämnden kan utdöma störst effekt på revisorn.

This study is based on interviews with six students from Stockholm that have shared their feelings/opinions about how they experience their identity as a student. The aim of this master?s thesis is to examine how the identity of students is constructed but also how the post modern society affects the life that the students are living. With a higher demand on education and responsibility of making the right decisions, the student?s main concern is not only her studies, but also the goal to succeed in her life.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

Bakgrund: Många företag går i konkurs varje år vilket leder till att olika intressenter drabbas hårt till följd av konkursen. Därmed har konkursprognostiseringsmodeller utvecklats för att ge en tidig varning till intressenterna om företags framtida finansiella kris.  I Sverige använder kreditinstituten sig av sina egna modeller för att förutspå konkurser, dessa modeller är inte publicerade för allmänheten. I och med detta är vi intresserade att tillämpa utländska modeller på den svenska marknaden.Syfte: Syftet med denna uppsats är att undersöka fyra internationella prognostiseringsmodeller för att analysera hur tillämpbara de är på den svenska marknaden.Metod: Undersökningen har baserats på en kvantitativ forskningsstrategi och en deduktiv forskningsansats. Urvalet grundades på de företag som inlett konkurs år 2012 samt en kontrollgrupp bestående av friska företag.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

Per Wahlöö is one of Swedens most internationally renowned authors with the crime novels about Martin Beck as the crown jewel. His career as a journalist is not that famous. The cardinal question in this paper therefore is whether the social criticism that made his authorship so famous emanates from the journalism he produced before or simultaniously with his work as a novelist. To do so I have used a text analytical method on all of Per Wahlöös journalistic writings between the years 1947 and 1965. The sources have consisted of both daily newspapers, most notably Kvällsposten, and weekly magazines like Veckorevyn and Folket i Bild.

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

The aim of this study is to find out in which way the education about climate in school is taught and how the students experience the world situation today. There are various theories about the greenhouse effect and its origin and these theories should be addressed to ensure that students get a broader understanding of how climate change occurs. This includes the natural phenomena and also the human impact on climate change. Students in school are a source of concern that only human are the cause of global warming, and know little or almost nothing about the natural phenomena of global warming.  I will mention what has emphasized in the national steering documents in the case of environmental education at school.I have used a qualitative method, where interviews and document analysis were used as techniques. The interviews took place with five students in ninth grade and with three science teachers in the same school..