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.

Transportation constitutes a large part of the forest industry's raw material costs. Transport also contributes a significant proportion of the carbon dioxide emissions. In order to reduce both the cost and environmental impact different types of decision support are required. These, in turn, require extensive information about the road network and correct information on road path selection and transport distances. In the development of national road data base for forestry (SNVDB) a road selection application has been included.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

The thought behind this bachelor essay regarding gender and rhetorical feminist criticism developed years ago out of the fact that I read just a little too many dirty chick lit-pockets as a teen. Those chick lit-pockets were my first introduction to sex, to gender roles, to how men and women react and are supposed to react to each other and, in some sense, even to feminism. Those chick lit-pockets, later turning into hardcore Harlequin-books, became my benchmark when I started to contemplate the fact that this is a man?s world, produced and reproduced by a male gaze which influences everything from sex, porn, advertising, gender roles, jobs and payment to dirty pockets for teenage girls.The essays aims to show how the male gaze-phenomenon could be to use for the rhetoric discipline: first combined with other rhetorical theories as a way to analyze and understand gender and objectification. The main question asked; How to put the male gaze on a rhetorical leash? This bachelor essay consists of a qualitative literature study focusing on four articles and one book in which five different male gaze-perspective appears.

The electric car has existed for over a century and producers has tried to commercialize it earlier but has not succeeded. In recent years, however, a change occurred that may be significant for the electric car and it is now to commercialize in the market of passenger cars. The technology has in recent years elaborated as more car manufacturers have started to invest in development in the subject field. This thesis aims to compile an action plan for the development of charging infrastructure for electric vehicles in Uppsalahem ABs residential areas. It is based on a survey of different residential areas and a survey of charging infrastructure.

This thesis evaluates the environmental performance of six different fish farming systems. The thesis is part of the network group ?Hållbar fiskförsörjning I Stockholms län? (HFFS) which tries to increase the domestic and regional production of fish in Stockholm and move to a more sustainable supply in the Stockholm county. Two of the chosen systems; pangasius from Vietnam and salmon from Norway are delivering a substantial part of the fish consumed in Stockholm today, although they are very different when it comes to system characteristics. One system, arctic char with conventional feed, is produced in a fairly small scale in the north of Sweden, while the three remaining systems are viewed upon as possible options to supply Stockholm with fish in the future.

Sweden is known to be one of the world?s most equal countries. Nevertheless, out  of  Sweden?s 262 listed companies, only seven  of  them  has  a  female  president, which  is  equal  to  3,4  percent. To  counteract  these  numbers  there  are  several  possibilities.  One  arrangement  that  is  highly  controversial     is  affirmative  actions.  But  there  are  other  options,  for  instance  more  and  more female  networks  are  starting  to  rise  and  many  of  them  also  offers  a  mentoring  program  where  the  mentee  gets  the  opportunity  to  learn  from  someone  with  more  experience.The  purpose  of  this  study  is  to  examine  what  difference  the  female  network  Q80,  with  focus  on  its  mentoring  program,  is  doing  for  the  mentee.  As  an  underlying  purpose  the  study  is  also  examining  what  visions  and  attitudes  the  management  and  the  mentors  is  communicating  within  Q80.  The  focus  is  mainly  on  the  visions  of  Q80,  menas  mentors  and  business  exceeding mentorship.  A  survey  has  been  carried  out  among  mentees  from  three  different  seats of mentoring  programs  where  they  have  answered  19  different  questions  regarding  their  time  as  a  mentee.  Furthermore  interviews  have  taken  place  with the management  of Q80  and  two  mentors.  The  results  are  analyzed  based  on  theories  about  gender,  women  in   management,  leadership,  mentoring  program  and  organizational structure.  The  result  shows  that  Q80i  as  a  source  of  inspiration  and  a  support  for  the  category  of  "career  women"  with  its  core  mission  to  strengthen  the  participation of  individuals  on  a  personal  level  more than  to  work  to  even  out  the  gap  in  the  Swedish  labor market.

Design of a house requires knowledge of both technology and economics. Heating and ventilation shall be designed, costs are calculated and estimated and requirements must be fulfilled. Which heating system is to be elected is also a difficult choice, especially with rising energy prices as a factor.The choice of energy system is not always given, because it depends on several factors. Below is a comparison between district heating, geothermal heat pump and electric boiler from an economic standpoint. In a previous report appears district heating and geothermal heat pump as the best options.

This study is a thorough comparison between what people think about the website www.sl.se, which is a Swedish web-based travel planner for Stockholm metropolitan public transport (such as subways, busses and suburban trains), and how these views compares to the design of the actual website itself. The travel planner offers a wide range of functions and services for their targeted audience to find the fastest route between their current location and their destination. These functions are for example real time information on hold ups and malfunctions on different travel routes, and an interactive map of specific destinations so that the user can get a clear view of the area and nearby traffic stops. But how much does the average user care for these functions, and how often are they used on an average visit? What are the users? motivations when they visit the site? Earlier research suggested that there are services and functions on this website that are useful and well crafted, but that some people may not be aware of.

Background: Over the past 30 years the incidence of overweight and obesity has increased. Obesity is a risk factor for many diseases, for instance type 2 Diabetes, cardiovascular diseases, many types of cancer and musculoskeletal diseases. That ready available food today is so accessible can be a reason for the public health problems of overweight and obesity.Objective: The aim was to study what possibilities and barriers there are for fast-food restaurants to sell healthy food.Methods: Information was collected by seven telephone interviews and two respondents answered by e-mail. Nine persons that were in charge of the menu at different fast-food restaurant chains in Sweden participated in the study.Results: To have a large variety was considered to be a problem for selling healthy food, also because the sale of it was low in some of the fast-food chains. Some of the informants did not find any problems with selling healthy food and it was regarded as an opportunity to get more consumers.Conclusion: The demand for healthier food has increased, and the offer and sales of it has also escalated.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.