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.

Vår uppsats utgår från det faktum att det har blivit svårare för företag att utmärka sig i det ökande bruset av marknadskommunikation. Konkurrensen om konsumenternas uppmärksamhet har tvingat marknadsförare och företag att använda sig av nya och annorlunda marknadsföringsmetoder för att nå ut med sina budskap. Samtidigt visar forskning att dagens reklamintensiva samhälle har medfört en ökande skepticism hos konsumenter när det gäller kommersiell påverkan och att konsumenters förtroende för företag generellt sett har försvagats. Frågan om marknadsföringsmetoder och kommersiell påverkan är ett känsloladdat ämne, eftersom fler metoder tenderar att inkräkta på konsumenternas integritet. Det har visat sig att konsumenter litar mer än någonsin på sina vänner och sin familj och allt mindre på reklambudskap när det gäller att bestämma vilka produkter och tjänster de ska köpa I USA har fler företag börjat använda sig av en marknadsföringsmetod som kallas Stealth Marketing för att skapa medvetenhet kring sina produkter/varumärken.

One of the most serious and economically important defects caused by clostridia in milk products is the late blowing of semi-hard cheeses.Clostridia occur naturally in soil and can contaminate milk through crops contaminated by dung and soil followed by a less successful silage process, that give them opportunity to grow unaerobically. When anaerobic conditions occur, such as storage of semi-hard cheese, they ferment lactic acid to butyric acid and the gases CO2 and H2.At the fusion of Arla and MD Foods, a series of changes were conducted on the MPN method for lactic acid fermentation for clostridia in milk. These changes resulted in an increased accuracy due to an increased number of test tubes and the change of media from MRCM to BBB, Bryant & Burkey Broth, that was thought to be more selective for Cl. tyrobutyricum, the organism mostly found in hard cheese. When the number of dairy farmers that were given quality reduction fines increased, the new method was suspected and a validation was conducted.The validation included inoculation of different clostridia and bacillus strains into BBB substrate and enzymatic testing of positive samples with Rapid ID 32A.

The purpose of this study was to examine the threats from climate change coverage in the media. The climate threats start to appear more frequently in the media and because of that it is important to examine what the media conveys to the viewers and readers since it may effect how people act when it comes to climate threats. In this study newspaper has been examined, more specifically daily press and evening press. The papers chosen was Aftonbladet and Expressen, which represented evening press, and Dagens Nyheter represented daily press.The method applied was both a quantitative and qualitative text analysis. With the quantitative method variables were formed and tested against the material.

The following is an assignment about the use of the word terrorism throughout history. This assignment contains a conceptual historical analysis of the term terrorism. The aim of this assignment is the following: To discern, through a conceptual historical analysis, how the term terrorism has been used and how the meanings of the term terrorism has changed in time.To provide an answer to this thesis is the assignment tries to answer the following questions:1) How can conceptual historical analysis be applied to the term terrorism?2) How can the term terrorism be defined?3) How has the term terrorism been used throughout history, with specific focus on the academic world and even some contemporary texts?4) Is it possible to point out some clear changes in the use of the term from the moment of its first use until current time?5) Which meanings has the term terrorism received and how are these meanings associated with the term terrorism?The assignment initially highlights different theories on conceptual historical research as well as links these theories to the actual term terrorism. After this some difficulties with defining terrorism as a term are pointed out and the impact this has on research within the field of terrorism.

During the second part of the 20th Century celebrities became more commonly used for commercial purposes as they could enhance purchase intentions, word-of-mouth- intentions and change attitudes towards brands and products. Over the last few years blogs and bloggers have become more and more used for product placing and the bloggers? power over consumers? behaviour has grown rapidly. The aim of this study is to compare a celebrity?s and a blogger?s impact on consumer behaviour and try to understand the underlying reasons why they do have such power over their audiences.

Wind power is becoming an increasingly important source of energy. There are several national and international goals set to increase to amount of renewable energy, and in order to meet these goals, the wind power production plays an important part and the establishment of new wind power farms are required. The Swedish national project Riksintresse Vindbruk has appointed areas in Sweden suitable for wind power, mainly when looking at the physical wind conditions of the area. In this study, I aim to define suitable areas for wind power establishment in Norrbottens län. In order to reach this goal, a critical regional method was developed and completed using GIS.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

This qualitative study is about the differences and similarities between the organization Friends and schools? methods to prevent bullying. Aggression, bullying and discomfort in schools result in that many students do not dare to go to school because of their fear that they might get attacked and become systematically bullied. Bullying is a universal and persistent problem. In this study the reader will receive a better understanding and get an insight into the problems that teachers and students experience and struggle with every day in dealing with bullying in schools.

In printed text, sound is a somewhat forgotten aspect. The recitation of text is vital in areas like poetry and oratory, but still has no distinct technique of being communicated. Emphasis of a word might be expressed through italics, but no canonic character set or system for vocal delivery of texts exists. With this essay we are creating a foundation for a development of such a character set or system. By studying existing visualisations of sound and comparing these with semiotic and perception-based theories we obtain useful insights for a prospective system for visualisations of vocal sounds.We conclude that the aspects of sound one wants to visualise must be carefully defined since the viewer cannot process infinite amounts of information.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

This report evaluates various methods that can be used to position a smartphone running the Android platform, without the use of any special hardware or infrastructure and in conditions where GPS is unavailable or unreliable; such as indoors. Furthermore, it covers the implementation of such a system with the use of a deterministic fingerprinting method that is reasonably device independent, a method which involves measuring a series of reference points, called fingerprints, in an area and using those to locate the user.The project was carried on behalf of Sigma, a Swedish software consulting company..

The study reported has been conducted in care service guided by the Swedish law LSS( LSS- act concerning support and service for the disabled). The aim of this study is to examine the experiences of the personnel who have attended the Taktipro introductory course with special focus on how they describe the possible effects this may have had on their daily attendance to their special needs users.The method used is a qualitative method of enquiry, based on interview questions sent by mail to all the participants of the Taktipro introductory course. The result shows that the personnel have a positive view on skills in progress and that this program has facilitated the contact between personnel and their special needs users. An awareness about the importance of physical contact has also been revealed as well as an awareness of their own impact on situations at work. The result also indicates that the personnel feel that they have been able to improve the well being for the special needs users. .

Previous research has indicated that intellectual disabilities and parenting is not socially accepted and compulsory care of children often occurs in families where one or both parents have an intellectual disability. This study aims to, thru a document analysis, investigate ideas and representations of parents with intellectual disabilities that emerge in Swedish legal cases. The legal cases is about children who are taken care of according to LVU § 2, where one or both parents have a intellectual disability. The results of the study revealed that people with intellectual disabilities are seen as not capable of developing parenting ability, in some cases aroused concerns about parenting during pregnancy, these suggesting stereotypes of parents with intellectual disabilities. Of the documents reveals that social workers word overrides in the decision-making, this leads to a position of power where the parents are at a disadvantage..