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.

In May 2004 the European Union enlarged from 15 to 25 member states and it was the biggest enlargement since the foundation. Two years earlier Poland, as one of the new member states, finished four years of accession negotiations with the EU.This study focus on the case of Poland and how the accession negotiations with EU were conducted. According to the theoretical framework of asymmetric negotiations Poland was said to be a weak party and the EU was considered a strong party in the enlargement negotiations.The aim of the thesis is to examine Poland's negotiation performance and determine what Polish failure and success in the accession negotiations depends on. The research contains a illustration of the motives for enlargement, the negotiation process and structure, attitudes and behaviour and finally results of negotiations in specific areas.The study concludes that Poland's negotiation performance was influenced by the Polish negotiation team's unpleasant attitude, confused organizational structure, lack of coalition partners and the strong will to become a member state, in both positive and negative ways. Finally, Poland was most successful in negotiations that concerned specific issues which were of great importance for Poland but less prioritized by the EU..

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.

KSL Trading Inc is a trading company in the Jönkoping area that distributesmaterial for the furniture and interior design industry.The purpose of this report is to analyze the existing material flow andwarehouse layout as well as to identify the issues there are today at KSL?swarehouse for board material. When we identified what kind of problems thatexisted we were able to design a new plan for the material flow and storagepossibilities. The problems we found where:? There is no well-organised warehouse layout? There are no routines to keep the warehouse clean and in order? There is no formed plan how to handle materialTo solve these problems we have used different methods like interviews,observations, calculations and literature studies.

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.

Virtual communities are a phenomenon that is becoming more common as the information technology comes with in reach for the general public. This report will bring the theories and construction of a virtual community together. The purpose of this report is to describe the different theories that have emerged from the research within this field and to examine the work procedures that have been used during the development of a site for a MDA-community. The MDA-website is a homepage on the Internet that was developed to bring the students closer together. The report describes the work of the project group, why the website was not completed and at the end the theories are looked at on the basis of the construction of the website..

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.

Abstract ? What is an exhibition hall? ? How do you create tension between art and nature? ? Why should an exhibition hall be situated in the country side; would that add to the experience? ? What are the conditions of exhibiting contemporary art? These are some of the questions I first asked myself when I came to work with this project on an exhibition hall outside Kivik, Österlen. These questions brought me to new places, meetings and ideas. The team working actively to realize this project, calls it ?Art by the Sea?. The team has been working with the project since 2001 .

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.

The purpose of this work is to develop and test a design process where quick decisions and model building has a prominent role. The goal is to develop a number of products and build prototypes to be shown during the Carl Malmsten Furniture Studies spring exhibition 2012. I?m also writing a report describing my work.To reach my goal I have each day during the first phase conducted a short research and found a concept based on that days name day. Then I have continued in the workshop and worked with three-dimensional models.

De flesta av Sveriges kommuner har ett mål där de strävar efter att bygga ett hållbart samhälle, vilket innebär att man utnyttjar den befintliga infrastrukturen. Målet med detta är att dra nytta av de obebyggda områdena i stadsbilden genom att bygga nytt. Eftersom de tysta sidorna av byggnaderna ska ligga på en ljudnivå under 45 dB(A) har det här examensarbetet behandlat de möjliga lösningar som kan tillämpas vid bullerdämpning. En platsinventering har utförts där de olika förutsättningarna har studerats, och där resultaten av studierna har granskats med syfte till att planera en vision.Nyckelord: Bullerdämpning, bostadsutformning, platsinventering.

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.

Prefabricering eller platsbyggt hus? Många ställer sig den frågan. Vad finns det för fördelar respektive nackdelar med prefabgentemot platsbyggt hus? Vilka ritningar behövs och hur går man tillväga?Detta examensarbete är en framtagning på hur man anpassar ett småhus till prefabricering.Platsbyggt hus är ett hus som byggs på plats. Material fraktas dit, förvaras och kapas.Den vanligaste byggmetoden för byggande av hus.Prefabricering av hus är däremot ett hus som byggs i en fabrik eller industri.