An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

The aim of this paper was to illuminate the effect of mentalizationbased psychotherapy. The patients in the survey group were interviewed before and after treatment with regard to specific symptoms of borderline personality disorder and symptoms of other personality disorders with the semi structured interviews ZAN-BPD and SCID-II. Open interview questions that were worked up in a qualitative manner were as well put to the patients that had received the treatment program. A focus group interview with the staff working with the concept within the frame of the MBT-team of Psychiatry southwest in Stockholm was also carried out. The result shows on a group level between the pre and post measuring a reduction of specific borderline symptoms like impulsivity and cognitive symptoms.

Bovine Respiratory Syncytial Virus (BRSV) is a common cause of respiratory disease among young cattle. The virus causes severe losses; the herd mortality rate can sometimes be as high as 20 %. In this study the avidity (i.e the antigen binding force) of BRSV specific antibodies was measured to see if there was a difference between antibodies produced during an acute phase of infection and antibodies produced by earlier infected animals. A commercially available ELISA-testkit against BRSV-specific antibodies was used and an incubation step with 6M urea was added. The effect of the urea is that it breaks the weak bonds between antibodies and antigen while the stronger bonds remain intact. Four different groups of animals were included in this study; seven calves that were naturally infected, three acutely infected calves with known time of infection, five cows that were seropositive during several years and four experimentally infected calves that had been a part of a vaccine trial. The results of this study showed that antibodies produced during the acute phase of an infection had a low avidity and that the avidity increased with time after infection.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

The study shows how seven informants, all studying at a university in northern Sweden to become art teachers, perceive and relate to controversial contemporary art in the context of secondary school art education. The study is based on semi-structured interviews. The study contributes to a nuanced view of these informants opinions and thoughts regarding provocative contemporary art, in relation to the school's democratic values ??and founding mission. The seven informants' responses were compiled thematically linked to the study's purpose and issues to allow for comparisons and analysis.

During the last decades the evolution of information technology and the increasing ability to access information have been discussed in many ways. In the beginning the focus was on the technology but now the discussion is more and more about the use of information and how to develop knowledge out of it. There is an ongoing discussion about the difference between knowledge and information. The subject of this Master s thesis is to find out if and how the Swedish elementary school has written into its mission statements to help the pupils to become information literate. For this purpose I have examined literature about information literacy and pedagogic as well as legislation and other documents that control how the Swedish elementary schools work.

The mission was to create a prototype of a menu system for the companySystem Andersson AB. The instructions were that it has to be as interesting andmodern now as in 20 years. We had to look at technology from the cutting edgeof development to make our prototype survive in the future. WindowsPresentation Foundation (WPF) was the technique we focused on. There areonly a few applications that take advantage of WPF today, but it is predictedthat WPF will be the next generation method for developing applications to theWindows platform.To make our menu visually appealing, easy to use and at the same timefunctional, we followed the clear path and guidelines that are available ininteraction design.

This paper reports a study on the usability of e-commerce accessed through smartphones. There is much research in the usability of mobile interfaces and many sets of design patterns have been created but a few studies are available for specific domains, and in this report we focus on mobile e-commerce. In this study a framework is developed for how to design mobile e-commerce interfaces with a high degree of usability. Furthermore, the study also contributes a method to how other specific domain can develop a framework with general standards to work from when creating a web interface. By examining two sets of design principles and 14 design patterns, we evaluate which ones are critical in the design of a mobile e-commerce interface for achieving a high degree of usability.

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.

The focus of this study is the ways in which the discourses of the three largest right-wing populist parties in Scandinavia ? Danish Dansk Folkeparti, Norwegian Fremskrittspartiet and Swedish Sverigedemokraterna ? are articulated and on defining which individuals they include and exclude. The discourses of the three parties are compared and analyzed to determine whether they constitute specific nationalist and culturally racist discourses. The problem is addressed by applying a social constructivist theory of nationalism and cultural racism, and specifically the binary opposition ?we? and ?them?, on a material consisting of the respective parties? member magazines from 2007.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

Purpose/Aim: The purpose of this essay is to see how the media, through the newspaper, "Vi föräldrar?, produces family and parental roles, and to investigate how the image changed over time.Material/Method: The material consists of a number of selected texts from the years 1968, 1988 and 2008. The method used is a discourse analysis based on the three level model by Norman Fairclough. The three levels are the text, the discourse practise and the sociocultural practise. In this study two of the levels, text and sociocultural practise, are used in analysing the texts.Main results: Family and parenting in the texts from 1968 can be linked to the structural functionalist theory in which the core family is central and women and men are assigned to specific roles.

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.

The purpose of this essay was to study the implementation of a policy document, which concerns questions of integration, in a municipality with an indirect government. I have especially focused on issues regarding how civil servants describe the usage of a specific policy document and to what extent their autonomy and the indirect government have had an impact on implementation, and to what extent signals from surrounding institutions have had an impact on the creation of the policy document. The study was based on qualitative interviews in groups, pairs and with single individuals with twenty-seven civil servants and politicians working with issues concerning the specific policy document.One of the conclusions of my study is that the reason for producing the document in the first place is that the municipality as an organization strives to acquire a sense of legitimacy. The intentions of the document have only partly been implemented by the civil servants and politicians, since the document is not used in their daily work. Here, their autonomy has played an important part, as the choice to not use the document is the servants' own.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.