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.

Syftet med denna uppsats är att belysa hur medvetna musiklärare är om jämställdhetsperspektivet i sin undervisning, om det finns skillnader mellan manliga och kvinnliga lärare och hur lärarna ser på de budskap och värderingar de förmedlar i sin undervisning ur ett jämställdhetsperspektiv. Undersökningen genomfördes på en skola med hjälp av observationer och kvalitativa intervjuer av berörda lärare. De resultat jag kom fram till var att lärarna, en manlig och kvinnlig, i stort sett behandlade sina elever på ett jämställt sätt. Det förekom tendenser till upprätthållande av traditionella könsmönster, men i liten skala. Av resultaten har jag dragit slutsatsen att jag i princip har fått svar på mina forskningsfrågor, men att det skulle behövas mer forskning på området och i större skala.Music teachers at the upper level of compulsory school - A case study of two teachers in a gender perspectiveThe purpose of this article is to illustrate music teachers awareness of the gender perspective in their teaching, if there are any differencies between male and female teachers and how the teachers think about the messages and values they Share with the students in their teaching in a gender perspective.

A decade ago the organic egg production in Sweden was nearly nonexistent (Föreningen för ekologisk fjäderfäproduktion, 2008). A rising demand for these products in the beginning of year 2000 made the organic egg production the most increasing production of all organic provisions. The Swedish consumers value provision production that have a reduced impact on the environment and further protects the wellness of animals and plants (Jordbruksverket, 2010). Today, the organic egg production composes roughly 6 % of the total egg production in Sweden. This indicates that the ambition of Jordbruksverket, which has an organic egg production goal of 10 % of the total production, is not yet achieved.The consumer demand on the market is the driving force for these new products, and the higher prices contribute to an essential portion of the additional costs of organic egg production (Jordbruksverket, 2004).

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

The fork lifter chipper truck is a concept which has been developed for harvest and transport of bio fuel. The system consists of one fork lifter chipper truck and 1, 2 or 3 transport lorries, usually two, which serves the fork lifter chipper truck. The system is driven by the fork lifter chipper truck that produces chipped material into a container on the truck. When the container has been filled the truck drives to the landing site where it?s offloaded.

In this paper I aimed to explore the bodily experiences and expressions that Christian charismatics interpret as religious.  The so-called presence of God and the so-called gifts of the spirit were in focus in the gathering of information. My purpose was to find out how the social community of the Christian charismatics affects the subjective bodily experiences that are interpreted as religious by the individual. The main questions were:1: How do Christian charismatics describe religious experiences and their effect on the body?2: What bodily expressions of religious experience can be observed in Christian charismatic contexts?3: Is there a common way of expressing the experience of God's presence (individually or in a group) and how, in this case, can any resemblance be explained?The methods used to answer these questions were qualitative interviews and participant observations, which then were analyzed by the anthropologist Thomas J. Csordas theory of embodiment.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

Bakground: Puerperal fever caused by group A Streptococcus is in a global context seen as a common cause of death in childbirth.Aim: To examine the consequences of group A streptococcus infections in women postpartum and to see what a nurse can do to stop the infection with adequate nursing interventions.Method: This is a review built on 15 articles. These articles were read in full and audited with a suitable template.Result: Women postpartum has 20 times higher risk to get group A stretococcus infection as compared to non pregnant. The consequences of Group A Streptococcus infection can lead to high fever, abscesses around the uterus, sepsis, acute respiratory distress syndrome (ARDS), hysterectomy and death. Patients who Share room with infected patients carries an increased risk to be infected. Curtains between patient beds can be colonized by Group A Streptococcus.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

Background: Suicidal individuals are vulnerable patients in need of a caring relationship. A caring relationship should be based on a real presence were the patient's needs are in focus. Yet research has shown that suicidal patients experience caring that exacerbate their suicidial problems and hopelessness.Aim: To describe the experiences of hope and hopelessness in suicidal patients and their encounter with health care.Methods: In a literature review, in accordance with Friberg (2012) eight scientific papers have used, analyzed and scrutinized to answer the purpose of a new whole.Results: Two main themes emerged in the results with related subcategories. Experiences of hopegiving acts with sub-themes: The significance of  a caring relationship, the significance of a strong social network and the significance of feelings of hopefulness. The second main theme that emerged was: Experiences of acts connected to hopelessness with subthemes: The significance of a non-confirmatory caring relationship and the significance of feelings of hopelessness.Discussions: It is found that suicidal patients experience care that lead to feelings of despair.

Umeå University currently uses two Course Management System, Moodle and Sakai (Cambro). Both Moodle and Sakai are based on open source code and are today the two more popular choices among Swedish Universities. They both have different strengths and weaknesses both from a technical perspective and a user perspective. This can create problems for a course responsible/teacher when it comes to planning the course structure at a distance course but also when planning the course structure on a campus course that uses a Course Management System. With this as my starting point my formulations of questions become:How do the Course Management Systems that Umeå University uses differs, both from a technical perspective and user perspective?What possibilities is there in the Course Management Systems to use a different Course Structure?Is there a noticeable difference on the view of Course Management System of teachers and students at different departments?The purpose with my essay is to create a basis that course responsible/teacher can use to plan the course structure.

BackgroundIncubators are important facilities for economic growth in society. The main purpose of incubators is to accelerate knowledge intensive firms onto their market by both providing resources and an entrepreneurial environment.Problem Companies within incubators are encouraged to Share knowledge and experience with each other with the goal to stimulate development and invention of new technology. This exchange involves interaction on an inter-personal and inter-organizational level. Incubators need to create an open and transparent environment in order to enable this exchange on both levels.Purpose The purpose of this study is to enhance the understanding of how knowledge and experience exchange occurs within the context of incubator systems. By understanding how incubators can capture knowledge and learn from the incubator process, this study can contribute by insights of how the incubator process can be further improved.Method This bachelor thesis is written from an abductive approach and is based on a qualitative case study of Ideon Innovation in Lund.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies Share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The meeting industry is a growing industry around the world, and the technological development in recent decades is one of the contributing factors to the increased travel opportunities and meeting industry's expansion. It can be assumed that the technology could replace some of the personal meetings, but humans have always had a need to meet in physical locations in work related purposes, therefore there is no evidence that personal meetings will disappear. Technological development should be seen as complementary rather than a substitute to the existing professional meetings. Public and private sectors within countries has drawn attention to meeting industry's potential, as favored destinations in terms of economic administration, image creation, expansion and acquisition of further market Share in the global market. Meeting industry is complex precisely because there are so many different actors and stakeholders that integrate.