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.

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

The environmental assessment system Miljöbyggnad is a Swedish system initiated by Bygga-Bo-Dialogen to assess buildings with regards to three main areas; ?Energy?, ?Indoor climate? and ?Materials?. A building can obtain three different classifications depending on how well it manages to meet the demands. GOLD is the highest classification and is followed by SILVER and BRONZE. The majority of the measures needed to comply with the demands are done during the design phase.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The aim of this study was to describe and analyse the perceptions that ten 12-15 yearold pupils with special educational need, who had been assigned a personal computer, have about Information and Communication Technology (ICT) in the learning process. Data was collected by personal interviews and observations. Sociocultural perspective and phenomenographic research approach were used as theoretical and methodological frameworks in analyzing and understanding the result. The major conclusions were that most respondents perceived the computer as beneficial assistive technology for learning, but some felt singled out by having a computer to assist in learning. Students had various opportunities to succeed in using their tool depending on e.g.

The purpose of this study was to investigate how high school students felt that the computer helped or hindered participation and self-esteem in the learning situation and if the students experienced any differences between when they had been relatively alone in using a computer compared to when everyone had their own computer. The starting point was the national one-to-one projects made to give every student access to a personal computer and how it affected students in special educational needs and previous research. The theoretical approach was based on socioculture/activity theory and theories of self-esteem. Ten high school students in grade one at a senior high school that previously had started up a one-to-one project was interviewed. The results showed that the students primarily used the computer to write and to search the Internet, but even as a alternative or compensatory tool.

Fodermedelsallergi är ett tillstånd som beror på att immunsystemet reagerar mot något, oftast ett protein, som normalt sett inte ska utlösa ett immunsvar. De vanligaste symptomen är kutana symptom såsom klåda, alopeci och otit. Fodermedelsallergi diagnosticeras med hjälp av en eliminationsdiet med efterföljande provokation och vid diagnos behandlas sjukdomen genom att undvika det orsakande allergenet. För att inte utveckla fodermedelsallergi måste hunden eller katten utveckla en oral tolerans mot proteinerna i kosten; misslyckas detta kan allergi uppstå. Denna uppsats syftar till att sammanfatta den tillgängliga forskningen kring hur den orala toleransen uppstår, den immunologiska bakgrunden till fodermedelsallergi samt hur en eliminationsdiet påverkar immunsvaret.

The boiling properties are an important quality issue of the potato. In order to obtain adequate boiling properties the growth of the potato needs to be controlled and interrupted at the right time. However, it is difficult to determine when to stop the growth. Specific gravity can easily be measured and can sometimes be used as a tool for estimating the boiling properties. This report discusses different aspects of the specific gravity of the potato and how it can be used as a tool to determine the appropriate time for vine killing.

The boiling properties are an important quality issue of the potato. In order to obtain adequate boiling properties the growth of the potato needs to be controlled and interrupted at the right time. However, it is difficult to determine when to stop the growth. Specific gravity can easily be measured and can sometimes be used as a tool for estimating the boiling properties. This report discusses different aspects of the specific gravity of the potato and how it can be used as a tool to determine the appropriate time for vine killing.

Swedish studies have shown that more people than expected have problems with leg ulcers and that the yearly cost for treatment per patient is approximately 26 500kr. Since the elderly population is on the rise, there is a need to highlight this growing problem, to make sure that proper assessment tools are used and to improve the standard of care given to patients with leg ulcers. The aim was to show what a difference the nurse can make to patients with leg ulcers. With all types of wounds it is imperative to establish if there is any underlying reasons since certain illnesses can cause more wounds or delay the healing process. The doctor is responsible for making the diagnosis and to prescribe the correct treatment whereas the nurse?s responsibility is for the nursing care and its documentation.

Metakognitiva processer och förmågor innefattar bland annat människans förmåga att reflektera över sin egen kunskapsnivå och minneskapacitet, och att utifrån detta till exempel kunna reglera tid och inlärningsstrategier vid inlärningssituationer. Kännetecknande för en person som räknas till att vara expert inom en viss domän är bland annat att denne anses kunna övervaka sin kunskapsnivå på ett korrekt sätt. Denna studie undersöker om personer med stor domänkunskap uppvisar en större förmåga till metakognitiv övervakning än vad personer med sämre domänkunskap gör. Aktuell kunskapsdomän i denna studie är deklarativ kunskap kring fotboll, och fotbollsspelare och ledare rekryterades som försöksdeltagare. Förmågan till metakognitiv övervakning mättes med hjälp av mätteknikerna Assessment of Cognitive Monitoring Effectiveness (ACME) och Metacognitive Knowledge Monitoring Assessment (KMA), där försöksdeltagarna i samband med att ett kunskapstest genomförs får avgöra vilka frågor de tror sig kunna eller inte kunna svaret på.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

The objective of this study was to explore the mechanisms controlling elderly people's choice of staying in there own home.The main questions were: What makes some people move to retirement homes while some people stay in their own home? What is the emotional relation to housing for people in general and elderly people in particular? How does the assessment of aid and application of the law affect elderly people's possibility to choose their way of living? What mechanisms during the twentieth century have controlled the society's way of looking on elderly people's housing? What future scenarios can we expect concerning elderly people's housing?Our method consisted of a literature study combined with qualitative interviews.The authors found a complex picture concerning elderly people's relationship to their housing and the will, wishes and possibilities to move to a retirement home or stay in their own home. One factor that affects elderly people's will to move is a deteriorated health. Another is the increased need of a safe living and access to personnel at all time. Also the assessment of aid and application of the law affect elderly people's possibility to stay at home or to move to a retirement home.

This project operate an environmental assessment of total waste was conducted by using a life cycle assessment (LCA), that examines the environmental benefits of recycling production waste from Atlas Copco at Stena recycling. Atlas Copco is a company engaged in the development and production of rig-mounted hydraulic breakers and handheld air breakers and handheld motorized rotisserie. Stena recycling is a recycling company engaged in recycling, processing and refining of metals, paper, electronics waste and hazardous waste.The purpose of this study is to focus on Stena customer Atlas Copco and evaluate environmental benefits between to recycle and not to do it. The result shows that the total energy gain, resulting from the recycling of waste fractions, lands at 6 990 089 MJ, corresponding to drive 3 times around the Equator with a truck (40 t). The result shows that recycling 3040 kg paper provides an energy gain of (38 600 MJ) compared with burning paper (19 500 MJ) is 19 100 MJ, which corresponds to heat a house for 11 weeks.