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.

This report describes the development of a well?functioning and aesthetically appealing web portal and associated database for a company called Svensk Kredit & Försäkringsförmedling AB (Translated: Swedish Credit & Insurance intermediation AB). The portal will test customers' creditworthiness through another company called Business Check in Sweden AB.Administrators to the web portal have a special user interface to display all customers, to disburse the money to the customer and edit customer information. A super?user interface is available for administrators where they can change the information on all administrator accounts.Many aspects of security has been addressed because the web portal will handle personal information.

Fält Elektronik AB i Kalix utvecklar och tillverkar bland annat larmsändare för fast uppkopplade larmnät. Fast uppkopplade larmnät används för att åstadkomma övervakad och säker överföring av larm och annan information mellan tekniska system för skydd och säkerhet. Larmöverföringen är ständigt övervakad från larmanläggningen ända fram till larmcentralen. Ett problem som idag finns i larmnät är att om man tappar kontakten med en larmsändare så vet man bara att man tappat kontakten, men inte varför. Därför vill man nu utveckla ett instrument som kan mäta och kontrollera vad som orsakar att uppkopplingen bryts t.ex.

The world?s population reached more than 6.9 billion people in July 2011. It is expected that the population growth during the next 40 years will take place mostly in low-income countries and the population increase will be 2.3 billion people during 2011-2050. A rapid urbanization is also expected to result in 57.7 per cent of Africa?s population living in urban areas in 2050.

Quality assurance means to systematically work for better understanding of the customers needs, demands and expectations. The goal for this study was to investigate how quality can be assured in the job follow up that is made by forestry contractors after soil scarification and planting. The study consisted of a description over the current follow up process at SCA forest AB Jämtlands forest administration, analysis of current follow up situation and an investigation of follow up process made by contractors in other line of business. The first step was a statistical comparison where the own follow up made by contractors were compared with follow up made by SCA them selves over 100 stands. Two soil scarification contractors and two planting contractors carried out the silvicultural measures. The results showed that significant differences between a number of quality factors measured, for example number of approved plants or approved scarification points, average score on stand and number of totally planted plants.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.

By analysing Still the water (2014), Radiance (2017) and True Mothers (2020) by Naomi Kawase this essay will look at her work to see how she portrays the experience of being a woman in relation to her community. Looking into her way of using the camera by applying the theory of haptic visuality allows the spectator to identify themselves in a bodily relationship with the image. By using the camera to closely frame objects of importance for the characters, Kawase leads the spectator to understand the world of the film and enables a more profound understanding of their experience. For the community to be of importance for the women it must be founded in the feeling of security and a confirmation of their feelings. Once secure, the women can express themselves and by that, feminist politics..

I have written an experiential essay about my role as a preschool director and the important work decisions that I face. What is best for the child? That is something that I think is important to take into consideration.In the narrative, I describe how an induction occurs at my preschool. We use an "old" tried and true method which spans two to three weeks, which I believe is best for children under the age of two. They need to first connect withone educator who they are comfortable with before they are secure enough to play and explore the environment of the preschool.In recent years, another method has emerged which is shorter and which has quickly became popular in many preschools.

Today it?s common that companies and organizations are facing several challenges and problems when it comes to making their IT-environment more efficient. Some of these are the management of user?s computers and file security. Comput-er users are often tied to their personal computer due to personal programs and files.

With the development of the Internet, illegal copying of electronic documents has become a growing problem. There is an increasing need of prevention in the field of pirate copying. One method is to mark the document by changing some of the words to synonyms. In this way it is possible to construct legal copies which do not differ in content but still are unique. Since the copies of the documents are unique, it is possible to trace the owner of a document and accordingly call him or her to account for pirate copying if several exactly similar copies are reaching the market.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

Every day in medical care the nurse and the patient meet, they are not just represented as the care giver and the care taker, but also as two unique individuals. The meeting is a very important part in caring and few studies have been made on this topic from the patient.s perspective. The purpose of this study was to describe the patient.s perspective on the meeting with the nurse. The study is a literature review, where articles have been reviewed, encoded, and then categorized. The result builds on our four main categories, confirmed as a unique indidual, the meaning of the information according to the patient, the humanistic side of the nurse, and the importance of humor in the meeting.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

This thesis investigates all aspects of quality and evaluation issues concerning collections of Internet links in public libraries today and in the future. We have studied central theories concerning quality in general as well as quality aspects regarding the Internet and Internet links. In addition to this we have made three case-studies involving the development of collections of Internet links in public libraries of different sizes. The case-studies were made as interviews with professionals responsible for selection, quality assurance and evaluation of electronic information for inclusion in the libraries collections of Internet links. In addition to this we made an e-mail interview with a librarian responsible for one of the most advanced collections of Internet links among Swedish´ public libraries.

Between 1999 and 2009, I followed three of my grandparents, all of whom suffered from dementia. Numerous times, when I visited them in their nursing homes, I was met by residents of the ward who were very unhappy. Through conversations at home with my family, I understood more and more that this was a commonly occurring problem at nursing homes. All too often it was solved with heavy medication, which made the residents tired and they slept more often.During my undergraduate education at Konstfack, I have reflected on whether I, as an interior designer and furniture designer, can have an influence on spaces and furniture so that dementia patients can experience greater calm and security. The idea is if that I perceive the environment as calm and secure, I will also be calm and secure.In my degree project, I want to study how interior design and furniture design can contribute to decreased agitation in people with dementia in nursing homes..