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.

There is a change happening in the Swedish market of commerce. Studies indicate that the trend of the last decades; that external shopping centres are more attractive than centres of commerce, is about to turn. It is predicted that the centre of commerce will be the most attractive in the future.No matter how the market will develop, it is important for merchants to take account of their customers by understanding their behaviour and preferences concerning what constitute an attractive marketplace. A marketplace is attractive in terms of the characteristics that creates its offer, these characteristics are called "determinants of attractiveness." This paper is based on a field study of 200 consumers in Norrtälje regarding why they are choosing to shop in the centre of Norrtälje. The purpose is to answer the question "What creates an attractive centre of commerce " in terms of a) the determinants of attractiveness and b) each determinants' influence on customer satisfaction.

The purpose of this study is to examine the conditions for pre-school teachers to achieve those goals that are constituted for science education in the Swedish curriculum for the pre-school. The study questions of formulations are: which importance have the conditions for the work with science education in pre-school, which importance have pre-school teachers engagement and knowledge for the work with science education in pre-school and does the pre-school pre-school teachers think that they have enough conditions to achieve those goals that are constituted for science education in the Swedish curriculum for the pre-school. The results are based on an interview survey with ten pre-school teachers from three pre-schools that are connected in a unit. The interviews were recorded and transcribed. The results from the study points out that the pre-school teachers engagement are most important for the work with science education in pre-school to flourish.

The development of quantitative, real-time PCR (qPCR) combined with the mapping of the canine genome opens new possibilities in veterinary medicine. This method provides a quick and accurate quantification of the expression of a specific gene at a given point in time and thereby also information of how the gene expression for a certain protein is influenced by various conditions and diseases. One possible area of application is identifying bio markers for cancer. Recently the protein serglycin (the core protein of an intracellular proteoglycan) was found to act as a selective marker for the disease acute myeloid leukemia in humans (Niemann et al, 2007). Serglycin is produced by most hematopoietic cells, although mast cells account for the largest amount of serglycin.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

Each year over 3000 children in Sweden lose a parent. The loss of a parent may cause some grave changes in a child?s life, leading to both mental and physical consequences. The purpose of this literature study is to examine the different ways in which health care personnel can better receive and relate to children whose parents are dying or have passed away.Data was collected through such sources as Pubmed, Academic Search Elite and Cinahl, which resulted in the inclusion of sixteen subsequent articles, ten of which were quantitative and six of which were qualitative. Thirteen of the said articles illustrate how children act in response to a dying or deceased parent and what measures were needed for them to move on with their lives.

ABSTRACTBackground: Endometriosis is a chronic disease where the tissue, that the uterus contains,also can be found outside the uterus.The objective of the study was to investigate young women?s experience of endometriosisand how they experience the care.Method: Fourteen young adults were asked to participate and eight of them did participate.They were all in the range of age 14-20 and they all had had contact with a unit forendometriosis in Sweden. Semai-structured interview was chosen as the data collectionmethod. An interview guide was used during the interviews. For the analysis aphenomenological method with focus upon experiences was used.Results: The result showed that the young adults? experiences in the daily living containedpain, alienation, tiredness and side effects.

The aim of this thesis is to examine the institutional effectiveness of the environmental institutions Helcom and the Mediterranean regime, by using Haas, Levy and Keohane's "the three Cs"; governmental concern, contractual environment, political and administrative capacity. The method used is a comparative analysis.This study takes into consideration the specific structural and economic factors that are prevailing in each region where the environmental regime operates. This study also takes into account the influence of the European Union as a factor that affects the environmental progress.By focusing the study on the line of conduct concerning hazardous substances by respectively regime this study shows that the institutional effectiveness is fulfilled in neither Helcom nor the Mediterranean Regime, although Helcom has been more successful. The lack of state capacity is the most restraining factor for both developing countries and countries in the transition towards being developed, to achieve a good environmental status of the sea. This study also shows that the European Union sometimes has a greater impact on the environmental progress in states, rather than the environmental regime in countries that were/are aspiring members, thus showing the ineffectiveness of the regime..

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

Introdukation: Postoperativt illamående och kräkning, PONV (Postoperative Nausea and Vomiting) är en av de vanligaste förekommande biverkningarna postoperativt vilket drabbar cirka en tredjedel av alla opererade patienter. Det är inte bara obehagligt för patienten utan kan även orsaka medicinska komplikationer. Tidigare forskning har konstaterat att illamående och kräkningar är undermåligt dokumenterade i journalerna. Dokumentation medvetandegör problem, utvärderar effekt av insatt åtgärd, utvecklar patientvården samt är betydelsefull i forskningssyfte.Syfte: Syftet med denna studie är att undersöka dokumentation av PONV i patientjournalen samt samstämmigheten mellan intensivvårdssjuksköterskans dokumentation och patientens erfarenhet av PONV.Metod: Mixed methods med deskriptiv kvantitativ design användes i denna tvärsnittstudie. Data inhämtades från patientjournalen och jämfördes med självrapporterad data från patienter.Resultat: Resultatet visade att dokumentation om PONV, oavsett om deltagarna erfor PONV eller inte, saknades i 55 % av alla patientjournaler.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

Background/aims: Extensive studies have found an association between parent - adolescent relationships and adolescents' alcohol use. However, only a few studies have been carried out in Sweden. Also, few studies have focused on 17-19 year olds or binge drinking. The aim of this study is to examine whether there is an association between perceived parent - youth relationship and binge drinking among 17-19 year olds in Stockholm, Sweden. Theory: Social Development Model is a risk-focused prevention strategy which emphasizes the importance of social units, such as the family.

This essay aims to examine how theories within childhood sociology have evolved. The main questions are: Who are the central scientists within the field, what are their objects of study and who are the intended recipients of their work? How can the origin of the theories be described? Which elements are central in the theories and have they changed over time? How can the theories be evaluated based on criteria of valid theories?The study was based on a qualitative literature review. Six scientists' publications were examined, ranging from the time of the theories establishment to present time. In the analysis hermeneutics and theories of scientific development were used to seek explanations.The main results show that the central elements in the theories describe childhood as a social phenomenon and a structural category.

The purpose of this study is to describe and analyzes how the bookmobile librarians approach to purchase and selection and the range of views that may exist. The study is based on a qualitative method using a document study and three interviews included. The document study looking closely at public libraries library plans in Vastra Gotalands county. The qualitative interviews gets a closer look at librarians´approach regarding the purchase and selection and also if there are any similarities or differences between mobile library activities versus the main library.The theoretical framework is based on Sanna Taljas study where she has identified three different perspectives on the library´s music department. These are categorized as the interpretative repertoires and involves three categories of approach to quality.