Master of Science / Food Science Institute / Kadri Koppel / The pecan, [Carya illinoinensis (Wangenh) K. Koch], has a long history of cultivation and economic value. Knowledge of the compositional differences that exist between cultivars is important to the marketing of pecan varieties. The objectives of this study were to A) profile flavors for various pecans, B) determine flavor differences attributed to preparation method, C) find characteristics of acceptable pecan flavor, and D) evaluate sources of pecan flavor variation through chemical profiling. The flavor profiles of eight pecan cultivars ('Chetopa,' 'Giles,' 'Kanza,' 'Lakota,' 'Major,' 'Maramec,' 'Pawnee,' and 'Witte') were evaluated using descriptive sensory analysis under raw, roasted, and candied preparation methods. A trained panel evaluated samples for 21 flavor attributes. Five of these attributes differed significantly (p ≤ 0.05) between cultivars, while the preparation method significantly affected 17 attributes. Unique profiles were exhibited for each sample, with the 'Pawnee' and 'Lakota' samples displaying outlying characteristics for certain attributes. These results were used to select cultivars with varied but desirable pecan flavor. 102 nut consumers evaluated 'Kanza,' 'Maramec,' 'Pawnee,' and 'Witte' pecans under raw and roasted conditions for liking and flavor intensity. All samples were met with generally positive consumer acceptance, but three consumer segments were formed based on Overall Flavor Liking scores. Segment 1 was driven by cultivar differences, segment 2 by preparation method, and segment 3 by a combination of these factors. The largest drivers of consumer liking related to the roasting process. Chemical differences between cultivars under raw and roasted preparation methods were explored through fatty acid profiling (8 cultivars) and volatile olfactory compound profiles ('Kanza,' 'Maramec,' 'Pawnee,' and 'Witte'). Fatty acid profile variation could generally be attributed to cultivar differences, not changing much with the roasting process. Linoleic, palmitic, and stearic acids were correlated with more roasted-type attributes while linolenic acid was associated with dry, unfavorable attributes. 51 compounds with olfactory contribution were tentatively identified, 33 of which were found in all samples. Chemical profiles were unique to each sample, but some trends were apparent. The roasted 'Pawnee' sample, having many desirable flavor attributes, being met with great consumer acceptance, and having a composition that is associated with preferential attributes, may serve as a good standard for flavor.

Jackfruit seeds are an under-utilized waste in many tropical countries. In this work, we demonstrated the potential of roasted jackfruit seeds to generate chocolate aroma for use as a cocoa substitute in foodstuffs. Twenty-seven different flours were produced from a hard pulp variety of jackfruit by drying (DJS), acidifying (AJS), or fermenting (FJS) the seeds prior to roasting under different time/temperature combinations. The chocolate aroma of groups of four flours were ranked by a sensory panel (n=162) and response surface methodology was used to identify optimum conditions for producing chocolate aroma. Pyrazines were analyzed instrumentally as markers of chocolate aroma, while moisture, pH, and color were also monitored. The best chocolate aroma was produced in three jackfruit seed flours: DJS, AJS, and FJS. Volatile and semi-volatile compound contents were evaluated by GC-MS, GC-O, and SPE-GC in these three jackfruit seed flours and their profiles were compared with the profile of cocoa powder. These flours were also evaluated for their solubility, swelling power, wettability, apparent density, viscosity, sensory preference, and intensity of chocolate aroma. The central composite design was used to optimize the solubility and swelling power. Water temperature and time to flour exposition were the response variables. Owing to their differing volatile compositions, two different flours (DJS and FJS) were applied in six cappuccino formulations with 50%, 75%, and 100% substitution of cocoa powder with jackfruit seed flours. The consumers acceptance of cappuccinos (n=126) and the quantitative descriptive analysis (QDA) were used to describe the preparations. Physicochemical properties in cappuccino formulations were also evaluated. The greatest relative concentration of pyrazines (p<=0.05) was formed in dry, acidified, and fermented flour when we used 156, 165, and 154°C, respectively. Clearly, fermentation is necessary to improve the chocolate aroma of jackfruit seeds, and it is possible to select the best roasting conditions for each treatment to optimize the sensory perception of chocolate aroma. These optimal treatment conditions were found to be 171°C for 47 min in DJS, 180°C for 40 min in AJS, and 154°C for 35 min in FJS. FJS had higher solubility and wettability than other flours. The viscosities of jackfruit seed flours were low with high solubility, properties that are desirable in cocoa powder (CP). Chocolate aroma was most intense for FJS. Therefore, jackfruit seed flours have technological properties and chocolate aroma similar to or better than CP and commercial chocolate (CC). For cappuccino formulations, 50% and 75% cocoa powder was replaced with dry jackfruit seed flour, and there was no change in sensory acceptability or technological properties. The principal component analysis of QDA explained 90% of variance. The primary characteristics of cappuccinos made with dry jackfruit seeds were cappuccino, chocolate, cinnamon, and coffee aromas, and cappuccino and chocolate tastes. Indeed, dry jackfruit seed flour is an innovative cocoa powder substitute; it could be used in food preparations, consequently utilizing this tropical fruit waste by incorporating it as an ingredient in a common product of the human diet. / As sementes de jaca são subaproveitadas em muitos países tropicais. Neste estudo, foi possível demonstrar que as sementes de jaca torrada possuem potencial para produzir aroma de chocolate e podem ser utilizada como um substituto do cacau em alimentos processados. Vinte e sete farinhas foram produzidas com a semente de jaca da variedade dura através de secagem (DJS), acidificação (AJS), ou fermentação (FJS) as sementes foram submetidas sob diferentes combinações de tempo e temperatura de torra. O aroma de chocolate quanto aos grupos de farinha foram avaliados sensorialmente por painel (n=162) e a metodologia superfície de resposta foi utilizada para identificar a melhor condição para produzir aroma de chocolate. As pirazinas foram instrumentalmente analisadas como marcadores do aroma de chocolate. Assim como, umidade, pH e cor também foram monitorados. O melhor aroma de chocolate foi produzido para as três farinhas de semente de jaca: DJS, AJS e FJS. Compostos voláteis e semi-volateis foram avaliados utilizando GC-MS; GC-O e SPE-GC nesses três tratamentos as farinhas de sementes de jaca seus perfis foram comparados com o perfil do cacau em pó. Essas farinhas foram também avaliadas quanto sua solubilidade, molhabilidade, densidade aparente, viscosidade, preferência sensorial e intensidade do aroma de chocolate. O delineamento com ponto central foi utilizado para otimizar a solubilidade e o poder de absorção. As variáveis respostas foram temperatura da água e tempo de exposição da farinha. Devido a sua composição diferenciada quanto aos compostos voláteis, duas diferentes farinhas (DJS e FJS) foram aplicadas em seis formulações de cappuccino com 50, 75 e 100% de substituição do pó de cacau por farinha de semente de jaca. A aceitação dos cappuccinos pelos consumidores (n=126) e a análise quantitativa descritiva (ADQ) foram utilizadas para descrever as preparações. Propriedades físico-químicas das formulações de cappuccino também foram avaliadas. A maior concentração relativa de pirazinas foi formada em farinhas seca, acidificada e fermentada quando utilizado 156, 165 e 154°C, respectivamente. Claramente a fermentação é necessária para melhorar o aroma de chocolate da farinha de semente de jaca, foi possível selecionar a melhor condição de torração para cada tratamento quanto à percepção sensorial do aroma de chocolate. Essas condições ótimas foram encontradas como 171°C para 47 minutos para farinha seca; 180°C durante 40 minutos para as sementes acidificadas e 154°C durante 35 minutos para as farinhas fermentadas com alta solubilidade e molhabilidade em comparação com as demais farinhas. A viscosidade da farinha de semente de jaca foi baixa com alta solubilidade o que é desejável para o cacau em pó (CP). O aroma de chocolate foi mais intenso para FJS. Assim, as farinhas de semente de jaca tiveram propriedades tecnológicas e aroma de chocolate similar ou melhor que CP e de chocolate comercial (CC). Para as formulações de cappuccino 50 e 75% de pó de cacau foram substituídas por farinha de semente de jaca seca, e não houve mudança na aceitabilidade sensorial e nas propriedades tecnológicas A análise de componentes principais para ADQ explicou 90% da variância. A principal característica dos cappuccinos feitos com semente de jaca seca quanto ao aroma foram cappuccino, chocolate, canela e café e cappuccino e chocolate para o sabor. Assim, a farinha de semente de jaca seca é um substituto inovador do pó de cacau, este pode ser utilizado em preparações alimentícias, consequentemente este resíduo agroindustrial pode ser incorporado como ingrediente comum na dieta humana.

En esta Tesis Doctoral se aplica la cromatografía de gases con detector olfatométrico (la nariz humana) en el análisis de los compuestos volátiles aromáticos de distintos alimentos: el vinagre de vino con Denominación de Origen Protegida “Vinagre de Jerez”, los pistachos tostados y el aceite de oliva. Los distintos métodos de preparación de muestra (la microextracción en fase sólida sobre el espacio de cabeza, o HS-SPME, y la extracción directa con disolvente, o DSE) han proporcionado extractos representativos del aroma de estos productos, y gracias a la técnica olfatométrica empleada (Aroma Extract Dilution Analysis o AEDA) se han identificado los odorantes más potentes. Así se ha logrado caracterizar el aroma de dichos alimentos, recogiéndose los resultados de las investigaciones realizadas en distintos artículos publicados en varias revistas internacionales. / In this Doctoral Thesis, the gas chromatography with olfactometry detector (the human nose) has been applied to analyse the volatile aromatic compounds from different foodstuffs: the wine vinegar produced under Protective Denomination of Origen “Vinagre de Jerez”, the roasted pistachios and the olive oil. The different sample pre-treatment methods employed (the headspace solid-phase microextraction, or HS-SPME, and the direct solvent extraction, or DSE) have provided representative aroma extracts from these products. Furthermore, and thanks to the olfactometric technique used (the Aroma Extract Dilution Analysis or AEDA), the most potent odorants have been identified. Thus, the aroma of all these foodstuffs has been characterized. All the results obtained from the research developed have been published in different international journals.

Jackfruit seeds are an under-utilized waste in many tropical countries. In this work, we demonstrated the potential of roasted jackfruit seeds to generate chocolate aroma for use as a cocoa substitute in foodstuffs. Twenty-seven different flours were produced from a hard pulp variety of jackfruit by drying (DJS), acidifying (AJS), or fermenting (FJS) the seeds prior to roasting under different time/temperature combinations. The chocolate aroma of groups of four flours were ranked by a sensory panel (n=162) and response surface methodology was used to identify optimum conditions for producing chocolate aroma. Pyrazines were analyzed instrumentally as markers of chocolate aroma, while moisture, pH, and color were also monitored. The best chocolate aroma was produced in three jackfruit seed flours: DJS, AJS, and FJS. Volatile and semi-volatile compound contents were evaluated by GC-MS, GC-O, and SPE-GC in these three jackfruit seed flours and their profiles were compared with the profile of cocoa powder. These flours were also evaluated for their solubility, swelling power, wettability, apparent density, viscosity, sensory preference, and intensity of chocolate aroma. The central composite design was used to optimize the solubility and swelling power. Water temperature and time to flour exposition were the response variables. Owing to their differing volatile compositions, two different flours (DJS and FJS) were applied in six cappuccino formulations with 50%, 75%, and 100% substitution of cocoa powder with jackfruit seed flours. The consumers acceptance of cappuccinos (n=126) and the quantitative descriptive analysis (QDA) were used to describe the preparations. Physicochemical properties in cappuccino formulations were also evaluated. The greatest relative concentration of pyrazines (p<=0.05) was formed in dry, acidified, and fermented flour when we used 156, 165, and 154°C, respectively. Clearly, fermentation is necessary to improve the chocolate aroma of jackfruit seeds, and it is possible to select the best roasting conditions for each treatment to optimize the sensory perception of chocolate aroma. These optimal treatment conditions were found to be 171°C for 47 min in DJS, 180°C for 40 min in AJS, and 154°C for 35 min in FJS. FJS had higher solubility and wettability than other flours. The viscosities of jackfruit seed flours were low with high solubility, properties that are desirable in cocoa powder (CP). Chocolate aroma was most intense for FJS. Therefore, jackfruit seed flours have technological properties and chocolate aroma similar to or better than CP and commercial chocolate (CC). For cappuccino formulations, 50% and 75% cocoa powder was replaced with dry jackfruit seed flour, and there was no change in sensory acceptability or technological properties. The principal component analysis of QDA explained 90% of variance. The primary characteristics of cappuccinos made with dry jackfruit seeds were cappuccino, chocolate, cinnamon, and coffee aromas, and cappuccino and chocolate tastes. Indeed, dry jackfruit seed flour is an innovative cocoa powder substitute; it could be used in food preparations, consequently utilizing this tropical fruit waste by incorporating it as an ingredient in a common product of the human diet. / As sementes de jaca são subaproveitadas em muitos países tropicais. Neste estudo, foi possível demonstrar que as sementes de jaca torrada possuem potencial para produzir aroma de chocolate e podem ser utilizada como um substituto do cacau em alimentos processados. Vinte e sete farinhas foram produzidas com a semente de jaca da variedade dura através de secagem (DJS), acidificação (AJS), ou fermentação (FJS) as sementes foram submetidas sob diferentes combinações de tempo e temperatura de torra. O aroma de chocolate quanto aos grupos de farinha foram avaliados sensorialmente por painel (n=162) e a metodologia superfície de resposta foi utilizada para identificar a melhor condição para produzir aroma de chocolate. As pirazinas foram instrumentalmente analisadas como marcadores do aroma de chocolate. Assim como, umidade, pH e cor também foram monitorados. O melhor aroma de chocolate foi produzido para as três farinhas de semente de jaca: DJS, AJS e FJS. Compostos voláteis e semi-volateis foram avaliados utilizando GC-MS; GC-O e SPE-GC nesses três tratamentos as farinhas de sementes de jaca seus perfis foram comparados com o perfil do cacau em pó. Essas farinhas foram também avaliadas quanto sua solubilidade, molhabilidade, densidade aparente, viscosidade, preferência sensorial e intensidade do aroma de chocolate. O delineamento com ponto central foi utilizado para otimizar a solubilidade e o poder de absorção. As variáveis respostas foram temperatura da água e tempo de exposição da farinha. Devido a sua composição diferenciada quanto aos compostos voláteis, duas diferentes farinhas (DJS e FJS) foram aplicadas em seis formulações de cappuccino com 50, 75 e 100% de substituição do pó de cacau por farinha de semente de jaca. A aceitação dos cappuccinos pelos consumidores (n=126) e a análise quantitativa descritiva (ADQ) foram utilizadas para descrever as preparações. Propriedades físico-químicas das formulações de cappuccino também foram avaliadas. A maior concentração relativa de pirazinas foi formada em farinhas seca, acidificada e fermentada quando utilizado 156, 165 e 154°C, respectivamente. Claramente a fermentação é necessária para melhorar o aroma de chocolate da farinha de semente de jaca, foi possível selecionar a melhor condição de torração para cada tratamento quanto à percepção sensorial do aroma de chocolate. Essas condições ótimas foram encontradas como 171°C para 47 minutos para farinha seca; 180°C durante 40 minutos para as sementes acidificadas e 154°C durante 35 minutos para as farinhas fermentadas com alta solubilidade e molhabilidade em comparação com as demais farinhas. A viscosidade da farinha de semente de jaca foi baixa com alta solubilidade o que é desejável para o cacau em pó (CP). O aroma de chocolate foi mais intenso para FJS. Assim, as farinhas de semente de jaca tiveram propriedades tecnológicas e aroma de chocolate similar ou melhor que CP e de chocolate comercial (CC). Para as formulações de cappuccino 50 e 75% de pó de cacau foram substituídas por farinha de semente de jaca seca, e não houve mudança na aceitabilidade sensorial e nas propriedades tecnológicas A análise de componentes principais para ADQ explicou 90% da variância. A principal característica dos cappuccinos feitos com semente de jaca seca quanto ao aroma foram cappuccino, chocolate, canela e café e cappuccino e chocolate para o sabor. Assim, a farinha de semente de jaca seca é um substituto inovador do pó de cacau, este pode ser utilizado em preparações alimentícias, consequentemente este resíduo agroindustrial pode ser incorporado como ingrediente comum na dieta humana.

L'aroma és un factor de qualitat de la majoria dels aliments, ja que en depèn, en gran mesura, que el consumidor accepti o rebutgi el producte. En el vi i en les begudes alcohòliques esdevé, però, un dels factors més importants, ja que aquests productes no es consumeixen pel seu valor nutritiu, sinó pel plaer que en proporciona la degustació.L'anàlisi de l'aroma del vi no és un problema senzill de resoldre si es consideren els centenars de compostos volàtils que poden intervenir en la seva configuració aromàtica i els baixos nivells de concentració en què es troben molts d'ells. El treball d'investigació realitzat en aquesta tesi ha consistit en l'estudi i la caracterització de l'aroma del vi mitjançant l'aplicació de dues tècniques molt importants en aquest àmbit: la cromatografia de gasos amb detecció olfactimètrica (GCO) i el nas electrònic.La GCO és una tècnica imprescindible en l'estudi de l'aroma que, utilitzant el nas humà com a detector cromatogràfic, permet identificar, d'entre tots els compostos volàtils de la mostra, aquells que presenten olor i que, per tant, són susceptibles de participar en l'aroma. El treball més rellevant dut a terme amb aquesta tècnica ha estat el desenvolupament d'un mètode, per a caracteritzar l'aroma del vi, que utilitza la microextracció en fase sòlida (SPME) com a tècnica de pretractament de la mostra i que permet l'avaluació de la intensitat aromàtica dels diferents compostos mitjançant una nova modalitat de la tècnica de dilució AEDA (Aroma Extract Dilution Analysis).Els instruments coneguts com a nassos electrònics es van desenvolupar amb la finalitat d'imitar el nas humà en el control de qualitat que, des de temps immemorials, s'ha dut a terme mitjançant l'anàlisi sensorial. En l'anàlisi de begudes alcohòliques, però, els nassos electrònics han estat poc utilitzats degut als problemes de saturació que causa l'elevat contingut d'etanol als sensors de gasos que conformen la majoria d'aquests instruments. En aquesta tesi s'ha estudiat l'aplicació d'un nas electrònic basat en l'espectrometria de masses al control de qualitat del vi i de les begudes alcohòliques, concretament brandies i aiguardents de canya de sucre, ja que, a priori, l'etanol no suposa una limitació per a l'ús d'aquest instrument. La major part dels estudis realitzats s'han dirigit a l'avaluació del potencial d'aquesta tècnica en el control de la qualitat del vi. Amb aquest objectiu s'han dut a terme amb èxit diferenciacions de vins segons diversos paràmetres enològics, com són l'origen, la varietat o el temps d'envelliment. Per altra banda, s'ha fet un seguiment de la maduració del raïm i del procés d'elaboració del vi per tal d'avaluar la capacitat d'aquesta tècnica en el control d'aquests dos processos. Una altra aplicació estudiada ha estat la determinació de compostos amb un impacte sensorial important, com els defectes aromàtics no desitjats, mitjançant el calibratge multivariant. En aquesta línia s'han desenvolupat dos mètodes per a la determinació del 2,4,6-tricloroanisole, un compost que es troba en alguns vins a causa de contaminacions externes i que és el principal responsable del defecte aromàtic conegut com a "gust de suro". Per últim, s'ha estudiat també l'aplicació de l'instrument al control de qualitat dels aiguardents de canya de sucre amb el desenvolupament d'un mètode per a determinar el temps d'envelliment dels aiguardents en bótes de fusta de roure, així com també s'ha estudiat la correlació entre les dades obtingudes en l'anàlisi dels aiguardents amb el nas electrònic i les intensitats de diferents descriptors aromàtics avaluades per un panel de tastadors en una anàlisi sensorial de les mostres. / Aroma is an important factor in quality control and quality assurance of foods, but in wines and in alcoholic beverages, this factor is possibly the most important. Wine aroma analysis is not an easy task to perform because aroma is composed of complex mixtures of hundreds of volatile compounds with different sensory and chemical properties and, moreover, the concentration levels of most of them are very low.The research work carried out in this thesis lay in the study and the characterisation of wine aroma by two very important techniques in this field: gas chromatography olfactometry (GCO) and electronic nose. GCO is a very useful technique in the study of wine aroma that makes it possible to identify, among all the volatile compounds, the odorous volatile compounds of the sample by using the human nose as chromatographic detector. The most important study carried out in this thesis by GCO was the development of a method for the characterisation of wine aroma that uses the solid-phase microextraction technique (SPME) as a sample pre-treatment technique. This method evaluates the aromatic intensity of the odorous compounds by a new approach of the aroma extract dilution analysis (AEDA) technique.Quality control of food has been carried out by sensory analysis since immemorial time. However, sensory analysis by a panel of experts is a costly process for industries because it requires trained people who can work for only relatively short periods of time. The purpose of the development of electronic noses was to achieve an instrument that could mimic the human sense of smell and provide rapid sensory information (e.g., differences and similarities among samples, presence of aromatic defects, etc.). Food analysis is probably the field in which the greatest number of applications using electronic noses have been developed. However, in wine and alcoholic beverage research, few studies have been performed with this type of instrumentation because of the problems that ethanol causes in the gas sensors which compose most of the electronic noses. In this thesis, the application of a mass spectromety (MS) based electronic nose to wine analysis has been studied because, a priori, ethanol does not interfere in the analysis by this instrument. Some applications have also been carried out with alcoholic beverages as sugar cane spirits and brandies. The purpose of these studies was to evaluate the potential application of this technique in the quality control of this kind of samples. In wine analysis, this technique was successfully applied to differentiate and classify wines according to their origin, variety and ageing. It was also evaluated its capacity in the monitoring of the aroma profile evolution during grape ripening and alcoholic fermentation in order to study the potential use of this technique in the control of these processes. Other application studied was the determination of compounds with an important sensory impact, such as the off-flavours, by multivariate calibration. Two methods were developed to determine 2,4,6-trichloroanisole which is the main responsible of the aromatic defect known as "cork taint". In the quality control of sugar cane spirits, a method to determine the ageing time of these samples in oak wood barrels was developed. It was also studied the correlation between the electronic nose data and the intensity of several odour attributes evaluated by a panel of experts in a sensory analysis of the spirits.

Introduction: The history of going concern have been surrounded by uncertainties. The concept becomes relevant in times of economic crisis. The accuracy of existing procedures concerning GCOs have been questioned, where firms file for bankruptcy without any prior indications of going concern issues. Therefore, it has been questioned if the auditors are better than anyone else to predict the future. The standards and regulations leave out large room for professional judgement, thus there is a great risk of fluctuations in the judgement process in practice. Without a complete understanding of going concern, one could question the added value of the concept, and what conclusions can be made from prior literature. Purpose: The purpose of our study is to enhance the understanding of the auditor’s going concern assessment by looking further into their application and treatment of the concept in practice. This will provide a more complete nuanced picture of auditor’s conceptualization and their process of evaluating going concern.   Method: Our purpose in this study is achieved by using a qualitative research method. The empirical findings are collected through using a semi-structured interview approach. The interview guide is developed from our model (Figure 2) which is derived from previous literature in the field. Our sample consists of 6 authorized auditors from the Jönköping region. Findings: The findings indicate that the perception shifts based on the process. Going concern is a difficult assessment, which is highly influenced by subjective judgement. Auditor’s application process in practice can be identified as a step-process. Between these steps, the perception changes. The process is characterized by auditors seeking evidence to the contrary of issuing a GCO.

Ett bolags finansiella rapportering är en viktig informationskälla för dess intressenter. När en revisor granskar ett bolags finansiella situationen ger det en kvalitetssäkring som kan vara avgörande för intressenternas beslutsfattande. Dock har ett antal revisionsskandaler, såsom Enronskandalen, lett till att revisionskvaliteten har ifrågasatts. Det första steget i revisionen är att identifiera om det råder tvivel om ett bolags fortlevnad, det andra steget är att avgöra om revisorn ska yttra sig angående going concern. Om ett bolag möter finansiell problematik kan det anses vara finansiellt stressat vilket kan ge revisorn incitament att utfärda ett going concernyttrande (GCY) och olika indikatorer på finansiell stress kan påverka yttrandets träffsäkerhet. Ytterligare en aspekt som kan påverka träffsäkerheten i ett GCY är enligt tidigare forskning revisorns byråtillhörighet där skillnader kan förekomma mellan grupperna Big 4 och non-Big4. Dock har det påvisats att Big 4 och non-Big 4 inte är homogena grupper.Syftet med denna studie var att beskriva och analysera skillnader i träffsäkerhet vid utfärdandet av GCY bland bolag som sedermera drabbats av konkurs, dels vid förekomsten av finansiell stress och dels kopplat till skillnader beroende på revisorns byråtillhörighet. Studiens urvalsram utgjordes av samtliga reviderade bolag som drabbats av konkurs mellan januari-september år 2014. 1 407 av dessa konkursdrabbade bolag ingick i datainsamlingen då de uppfyllde premisserna för studien. I resultatet presenteras träffsäkerheten i utfärdade GCY och hur det kan kopplas till olika indikatorer på finansiell stress, korrelationen mellan ett GCY och indikatorer på finansiell stress samt hur träffsäkerheten i utfärdade GCY och olika indikatorer på finansiell stress kan kopplas till byråtillhörighet. Dataanalysen inkluderade binär logistisk regression, ordinal logistisk regression och korrelationsanalys. Studien påvisade att finansiell stress har en positiv påverkan på träffsäkerheten i ett GCY. Vidare påvisade studien en störreträffsäkerhet bland Big 4 än bland byråer tillhörande gruppen non-Big 4. Studien påvisade även skillnader inom båda dessa grupper varvid andra egenskaper hos revisionsbyråerna än dess storlek tycks ha en inverkan på träffsäkerheten. / A company's financial reports is an important source of information for its stakeholders. As an auditor reviews a company's financial situation it gives a seal of quality to it which could be critical for the stakeholders in their decision making. However, a number of auditing scandals, such as the Enron scandal, has led to the quality of the audit being questioned. The first step ofthe audit is to review a company's financial information and to identify if there are doubts about its survival, the second step is to determine if there is a need to issue a going concern opinion (GCO). A company facing financial problems can be considered financially distressed which can give the auditor an incentive to issue a GCO and different indicators of financial distresscan affect the accuracy of the GCO to different degrees. According to previous research, the auditors’ bureau affiliation can also be an aspect affecting the accuracy of a GCO and the accuracy can differ between the groups Big 4 and non-Big 4. However, in previous research it has been demonstrated that Big 4 and non-Big 4 are not homogenous groups.The purpose of this study was to describe and analyse differences in the accuracy of issued GCO’s among companies that later was affected by bankruptcy as financial distress occurred and also linked to differences depending on the auditor’s bureau affiliation. The study's sampling frame consisted of all audited companies affected by bankruptcy between January-September in 2014. 1 407 of these companies were used for the data gathering as they met the premises set for the study. The result presents the accuracy of issued GCO’s and how it can be linked to various indicators of financial distress, the correlation between a GCO and indicators of financial distress and how the accuracy of an issued GCO and various indicators of financial stress can be linked to bureau affiliation. This was conducted by using binary logistic regression, ordinal logistic regression and correlation analysis. The study showed that financial distress has a positive impact on the accuracy of a GCO. Furthermore, the study showed an increased accuracy for Big 4 in comparison to non-Big 4. The result also demonstrated thatdifferences within these groups exists whereby other characteristics of the bureau can have an impact on the accuracy of a GCO, rather than size. / <p>2016-06-03</p>

Varje år genomförs ungefär 3,5 miljoner personlighetsprofileringar med Myers-Briggs Type Indicator®, MBTI ®. Det gör instrumentet till ett av de mest använda psykologiska testen i världen och det innebär att lika många människor får en etikett på sin personlighetstyp som kan användas på olika sätt. Det finns studier, till exempel av Carlyn, som talar för att MBTI är ett pålitligt instrument, men det finns också studier, till exempel av Pittenger, som hävdar motsatsen. James Michael menar att enbart MBTI ger en alltför inkomplett bild av en ledares beteende. Kanske är det klokt att komplettera MBTI med andra testinstrument för att få en komplettare bild av en individ.En modell som skulle kunna komplettera MBTI är motivationsteorin Self-Determination Theory, SDT, och tillhörande delteori General Causality Orientation, GCO. I denna studie jämförs MBTI med GCO och resultatet indikerar att autonomi orientation i GCO saknar kausala samband med MBTI medan controlled orientation och impersonal orientation har viss överlappning. Slutsatsen blir att de två modellerna mäter olika aspekter av personlighet och att de därför kan komplettera varandra. / Every year about 3.5 million personality profiles are made with the Myers-Briggs Type Indicator ®, MBTI ®. This should make the instrument one of the most widely used psychological tests in the world and it means that a lot of people get a description of their personality type that can be used in different ways. Some studies, for example by Carlyn, suggest that the MBTI is a reliable instrument, but there are also studies, for example by Pittenger, that claim otherwise. James Michael says that MBTI alone give an incomplete assessment of a leader's behavior. Perhaps it is wise to complete the MBTI with other test instruments to get a more complete profile of an individual.A model that could complement MBTI is Self-Determination Theory, SDT, and the related sub theory General Causality Orientation, GCO. This study compares MBTI with GCO and the results indicate that autonomy orientation in GCO has no causality with MBTI whereas controlled orientation and impersonal orientation has some overlapping. The conclusion is that the two models measure different aspects of personality and therefore they can complement each other.