The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.

Conselho Nacional de Desenvolvimento Científico e Tecnológico / Polychlorinated biphenyls (PCBs) were commercially produced between 1929 and the mid 1980s with industrial purposes. The same properties that interested industrially, as chemical inertness, high dielectric constant, resistance to burning; were also responsible for the spreading of the PCBs in all of the environmental compartments, mainly due to the inadequate discard of equipments that contained PCBs (electronics), contaminating the water and the soil. They are persistent and non-biodegradable compounds that get accumulated in the environment, influencing all of the organisms in the food chain, and consequently all the food that is part of this chain. Human exposure to PCBs is the result of the large consumption of contaminated food, and also by inhalation and dermal absorption in hazardous environments, being the ingestion by contaminated food the main route of exposure. From conducted studies, its harmful effects to humans were found. Cereals and legumes deserve special attention in our diet, because, besides being essential food of easy acquisition, they are part of the general population s daily diet. Among these, rice and beans. For this reason, and because of the existence of environmental contamination by PCBs, it becomes of great interest to detect polychlorinated biphenyl residues in these foods. Because of this, combined with the persistence of the PCBs and their maleficent effects to humans, the general aim of this study was to identify and quantify indicator PCB residues in rice and bean samples obtained of the state of Rio Grande do Sul, in the year 2010. It is also intended to calculate the estimated daily ingestion of PCB residues from the contamination existing in rice and beans, and determination of fat content to correlate with levels of PCBs. The determination of the PCB residues was performed by gas chromatograph coupled to mass spectrometry (GC-MS), in the electron impact mode, after the extraction of the compound through the QuEChERS method. In the rice samples, average values of 0,05 ng g-1 for the PCB 28, 0,67 ng g-1 for the PCB 52, 0,24 ng g-1 for the PCB 101, 0,27 ng g-1 for the PCB 118, 1,28 ng g-1 for the PCB 138, 1,43 ng g-1 for the PCB 153 and 0,45 ng g-1 for the PCB 180. The PCB 52 was the most frequent, being found in 72,7% of the rice samples, followed by the PCBs 153 (54,5%), 138 (50,0%), 101 and 180 (13,6%), 118 (9,0%) and 28 (0,0%). In the beans samples, average values of 0,14 ng g-1 were found for the PCB 52, 1,63 ng g-1 for the PCB 101, 1,33 ng g-1 for the PCB 118, 0,92 ng g-1 for the PCB 138 and 0,05 ng g-1 for the PCBs 28, 153 and 180. The PCB 118 was the most frequent, being detected in 22,2% of the beans samples, followed by the PCBs 138 (11,0%), 52 and 101 (5,5%), and 28, 153 and 180 (0,0%). It was also observed that rice presented higher PCB average levels than beans. The estimated daily intake of PCBs, this was 7.82 ng kg-1 and 3.14 ng kg-1 body weight per day, for rice and beans, respectively. In relation to the percentage of fat rice had a fat content of 0.32% and 1.10% for beans. However, it is extremely important studies of this nature, because through this research it was concluded that there are still PCB residues in food of Rio Grande do Sul. / Bifenilos Policlorados (PCBs) foram produzidos comercialmente entre 1929 e meados de 1980 para propósitos industriais. As mesmas propriedades que despertaram o interesse industrial, tais como: inércia química, alta constante dielétrica, resistência à queima; foram responsáveis pelo espalhamento dos PCBs em todos os compartimentos ambientais, principalmente devido ao descarte inadequado de equipamentos que os continham (eletro-eletrônicos), contaminando a água e o solo. São compostos persistentes e não biodegradáveis que se acumulam no meio ambiente influenciando todos os organismos da cadeia alimentar, e conseqüentemente todos os alimentos que fazem parte desta cadeia. A exposição humana aos PCBs é o resultado do amplo consumo de alimentos contaminados, como também pela inalação e absorção dérmica em ambientes de risco, sendo a ingestão através de alimentos contaminados a principal via de exposição. A partir de estudos realizados, constatou-se o seu efeito nocivo aos seres humanos. Os cereais e as leguminosas merecem grande destaque em nossa alimentação, pois além de serem alimentos essenciais e de fácil aquisição, fazem parte da alimentação diária da população em geral. Dentre esses, cita-se o arroz e o feijão. Por esta razão e pela existência de contaminação ambiental por PCBs, torna-se de grande interesse detectar resíduos de bifenilos policlorados nesses alimentos. Diante disso, aliado com a persistência dos PCBs e seus efeitos maléficos aos seres humanos, o objetivo geral do presente trabalho foi identificar e quantificar resíduos de PCBs indicadores em amostras de arroz e feijão obtidas do estado do Rio Grande do Sul, no ano de 2010. Objetivou-se ainda calcular a ingestão diária estimada (IDE) de resíduos de PCBs, a partir da contaminação existente no arroz e feijão, e a determinação do teor de gordura para correlacionar com os níveis de PCBs. A determinação dos resíduos de PCBs foi realizada por cromatógrafo a gás acoplado a espectrometria de massas (GC-MS), no modo impacto de elétrons, após a extração dos compostos através do método QuEChERS. Nas amostras de arroz, foram encontrados valores médios de 0,05 ng g-1 para o PCB 28, 0,67 ng g-1 para o PCB 52, 0,24 ng g-1 para o PCB 101, 0,27 ng g-1 para o PCB 118, 1,28 ng g-1 para o PCB 138, 1,43 ng g-1 para o PCB 153 e 0,45 ng g-1 para o PCB 180. O PCB 52 foi o mais freqüente, sendo detectado em 72,7% das amostras de arroz, seguido dos PCBs 153 (54,5%), 138 (50,0%), 101 e 180 (13,6%), 118 (9,0%) e 28 (0,0%). Nas amostras de feijão, foram encontrados valores médios de 0,14 ng g-1 para o PCB 52, 1,63 ng g-1 para o PCB 101, 1,33 ng g-1 para o PCB 118, 0,92 ng g-1 para o PCB 138 e 0,05 ng g-1 para os PCBs 28, 153 e 180. O PCB 118 foi o mais freqüente, sendo detectado em 22,2% das amostras de feijão, seguido dos PCBs 138 (11,0%), 52 e 101 (5,5%), e 28, 153 e 180 (0,0%). Observou-se ainda que o arroz apresentou níveis médios de PCBs superiores ao feijão. Quanto a ingesta diária estimada de PCBs, esta foi de 7,82 ng Kg-1 e de 3,14 ng Kg-1 de peso corporal por dia, para o arroz e o feijão, respectivamente. Em relação ao percentual de gordura o arroz apresentou um teor de gordura de 0,32% e o feijão de 1,10%. No entanto, é de extrema impôrtancia estudos desta natureza, pois através desta pesquisa concluiu-se que ainda existem resíduos de PCBs em alimentos do Rio Grande do Sul.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The area occupied by planted forests has increased significantly in the country, especially with Eucalyptus and Pinus genus. However, the means of determining of dendrometric variables the field are costly, require time and covers small areas. Thus, the orbital products applied in estimating the biophysical variables constitute an important source of data, which facilitate the process of acquiring information of the canopies, being useful, especially, in the planning in order to optimize productivity. This manner, this study aims evaluate the potential of the Landsat 8 satellite images in the differentiation of stage of growth and determining the biophysical variable of Eucalyptus grandis e Pinus elliottii. We used the 221-083 scene of Landsat 8/OLI satellite of the day 30th August 2013, being this converted to surface bidirectional reflectance from the radiometric calibration and, subsequently generated the ARVI vegetation indices, NDVI, NDVI, MVI, NDVI, SAVIL=0.25 SAVIL=0.50 and SR. The spectral behavior of the stands with different ages was established based on the reflectance of the red and near infrared bands. The reflectance of the bands and vegetation indexes was related to the forest volume, analyzing their correlation and adjustment of the data to the regression models, leading to selection of variables through Stepwise method. The Landsat 8 images are sensitive the variations of the characteristics of individuals according to the different growth stages of the forest stands, wherein for E. grandis to 4, 18 and 23 years, the increasing age caused reduction in reflectance in the NIR band and increased in the band Red. However, in stands of P. elliottii it was observed that increasing age led to an increased reflectance in the NIR band and reduction in red band. Correlation analysis between the spectral data and the forest volume of E. grandis showed that SAVIL=0.50 index showed better correlation with forest variable at both ages. The stands of P. elliottii the B5 band showed higher correlation with the volume to 9 years old, however at 10 years of age, the DVI index showed the highest correlation with the forest variable. Regression analysis for E. grandis has exposed the models of best fit, so that at 4 and 18, the equation containing the SAVI index explained 76% and 68% of the variability of the data. At 23 years, the composite model of the SAVI index and B7 band obtained R²aj of 0.67. For P. elliottii the best model to 9 years of age explained 74% of data variability, being this composed of the DVI index and B7 band. Thus, the Landsat 8 / OLI data can be used in forest planning, assisting in forest inventory, as well as knowledge of the individual phases of growth and the identification of forest species. / A superfície ocupada por florestas plantadas tem aumentado significativamente no território nacional, especialmente com os gêneros Eucalyptus e Pinus. Contudo, os meios de determinação das variáveis dendrométricas a campo são onerosos, requer de tempo e abrangem pequenas áreas. Assim, os produtos orbitais aplicados na estimativa das variáveis biofísicas constituem-se de uma importante fonte de dados, os quais facilitam o processo de aquisição de informações dos dosséis, sendo útil, especialmente, no planejamento visando a otimização da produtividade. Desse modo, esse estudo tem por objetivo avaliar a potencialidade das imagens do satélite Landsat 8 na diferenciação do estágio de crescimento e determinação da variável biofísica de Eucalyptus grandis e Pinus elliottii. Utilizou-se a cena 221-083 do satélite Landsat 8/OLI do dia 30 de agosto de 2013, sendo essa convertida para reflectância bidirecional de superfície a partir da calibração radiométrica e, posteriormente gerados os índices de vegetação ARVI, DVI, GNDVI, MVI, NDVI, SAVI25, SAVI50 e SR. O comportamento espectral dos povoamentos com idades distintas foi estabelecido com base na reflectância das bandas do vermelho e infravermelho próximo. A reflectância das bandas e índices de vegetação foi relacionada com o volume florestal, analisando a sua correlação e o ajuste dos dados à modelos de regressão, conduzindo a seleção de variáveis por meio do método Stepwise. A imagem Landsat 8/OLI mostrou-se sensível às variações das características dos indivíduos em função das diferentes fases de crescimento dos povoamentos florestais, sendo que para E. grandis aos 4, 18 e 23 anos, o aumento da idade ocasionou a redução da reflectância na banda B5 e aumento na banda do vermelho. No entanto, em povoamentos de P. elliottii observou-se que o aumento da idade propiciou um aumento da reflectância na banda B5 e redução na banda do vermelho. A análise de correlação entre os dados espectrais e o volume florestal de E. grandis demonstrou que o índice SAVIL=0,50 apresentou melhor correlação com variável florestal em ambas as idades. Para povoamentos de P. elliottii a banda B5 demonstrou maior correlação com o volume aos 9 anos de idade, porém aos 10 anos de idades, o índice DVI apresentou maior correlação com a variável florestal. A análise de regressão para E. grandis expôs os modelos de melhor ajuste, de modo que aos 4 e 18 anos, a equação contendo o índice SAVI explicou 76% e 68% da variabilidade dos dados, respectivamente. Aos 23 anos, o modelo composto pelo índice SAVI e a banda B7 obteve R²aj de 0,67. Para P. elliotti o melhor modelo aos 9 anos de idade explicou 74% da variabilidade dos dados, sendo esse composto pela banda B5, já aos 10 anos o modelo englobou 73% da variabilidade, sendo esse composto pelo índice DVI e a banda B7. Desse modo, os dados Landsat 8/OLI podem ser utilizados no planejamento florestal, auxiliando em inventários florestais, bem como no conhecimento das fases de crescimento dos indivíduos e na identificação de espécies florestais.

Preliminary studies have stirred the hope that sound-field stimulation through auditory steady state evoked potentials can be used to assess aided thresholds in the difficult-to-test population. Before the introduction of ASSEP into the clinical field, as a technique for the prediction of aided thresholds in the difficult-to-test population, a question arises concerning its clinical validation. The application of ASSEP through sound field stimulation, in the determination of aided thresholds and for the evaluation of amplification fittings, is dependent on the determination of unaided responses. Subsequently the estimation of unaided thresholds in the hearing impaired population is dependent on the establishment of normative data from the normal hearing population. The aim of this study was to determine the influence of insert earphones and sound field speaker presentation on threshold estimations using monotic auditory steady state evoked potentials, in a group of normal hearing adults. To achieve the aim of the study, a comparative, within-group experimental design was selected. The results of the current study indicated that the monotic single ASSEP technique under both insert earphone- and sound field conditions provided a reasonable estimation (25-35 dB HL for inset earphones; 20-33 dB HL for sound field speaker presentation) of the behavioural pure tone thresholds. The minimum response levels obtained under insert earphone conditions differed significantly from those obtained under sound field conditions for all the frequencies tested except 2 kHz (p < 0.01). Subsequently, the current study indicates that minimum response levels obtained using a specific transducer should serve as the basis of comparison with behavioural thresholds obtained under the same transducer. Therefore, behavioural pure tone thresholds obtained under insert earphone conditions will not suffice as a basis of comparison for minimum response levels obtained for the ASSEP technique under sound field conditions, and vice versa. This research endeavour concluded that the monotic ASSEP technique under both insert earphone and sound field conditions provide useful information for the estimation of frequency specific thresholds, but that the results are transducer specific and that comparison across transducers should be avoided. / Dissertation (M (Communication Pathology))--University of Pretoria, 2006. / Speech-Language Pathology and Audiology / Unrestricted

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Comparison of accounting concept of animal husbandry according to IAS 41 - Agriculture and Czech Accounting Standards in terms of valuation, accounting records, classification and reporting of biological assets. Practical usage of fair value as a mean of valuation decreased by estimated costs to sell and evaluation of classification according to IAS 41 requirements in case of particular agriculture organization.

Este estudo teve como objetivos, i) investigar a composição taxonômica das duas vertentes da Serra da Mantiqueira (Parque Estadual de Campos do Jordão e Região de Pindamonhangaba) e da Serra do Mar (Núcleos Santa Virgínia e Picinguaba), com base na coleta de larvas e alados, ii) analisar quais as escalas espaciais (mesohábitat, riacho, vertente e serra) que melhor estruturam as comunidades de Ephemeroptera e iii) identificar e quantificar as variáveis ambientais que influenciam as comunidades de larvas de Ephemeroptera. Considerando o esforço conjunto de todos os métodos de coleta foram registradas oito famílias 33 gêneros e 21 espécies, das quais oito famílias 28 gêneros e 18 espécies na Serra da Mantiqueira e sete famílias 30 gêneros e 15 espécies no Parque Estadual da Serra do Mar. As duas serras apresentaram uma porção bastante significativa da riqueza taxonômica do Brasil, 41% e 45% dos gêneros e 80% e 70% das famílias, respectivamente. A alta riqueza registrada no estudo pode ser relacionada à metodologia de coleta empregada que abrangeu a coleta de larvas e alados e explorou diversos mesohábitats e riachos. Considerando todo o modelo hierárquico, houve variação significativa da riqueza e abundância das comunidades entre as quatro vertentes e os mesohábitats pedra e folha/corredeira. No entanto, a maior variação ocorreu entre as réplicas de um mesmo mesohábitat, refletindo o padrão de distribuição agregada das comunidades de Ephemeroptera. A maior riqueza foi encontrada no mesohábitat pedra/corredeira e na vertente que abrange o Núcleo Santa Virgínia. A ordenação mostrou tendência de segregação das amostras de cada vertente e tipo de mesohábitat. Essa tendência de segregação foi corroborada pela análise de variância multivariada (Permanova). Assim, a estrutura espacial das comunidades de larvas de Ephemeroptera parece predita pelos fatores ambientais da escala local ligadas aos mesohábitats e pelos fatores de maior magnitude da escala regional, associados às vertentes. A Análise de Redundância (RDA) evidenciou a altitude, condutividade elétrica, temperatura da água e Resumo Geral 10 largura como as variáveis ambientais locais que mais contribuíram para explicar a estrutura das comunidades. No entanto, as variáveis ambientais locais explicaram apenas 19,3% da variabilidade na abundância dos gêneros, 7,9% da variabilidade foi explicada pelas variáveis ambientais indissociáveis da matriz geográfica, 23,4% foi explicada pela posição geográfica dos riachos e 49,4% permaneceu inexplicada. Os resultados encontrados nesse estudo destacam a contribuição semelhante das variáveis ambientais locais e da posição geográfica dos riachos na estruturação das comunidades, indicando que além das variáveis ambientais locais os processos biológicos contagiosos, como dispersão, também influenciaram a estrutura das comunidades de larvas de Ephemeroptera na região estudada / The purpose of this study was to i) inventory the taxonomic composition the mayfly fauna, larva and adult, in two slopes of the Mantiqueira Mountains (Campos do Jordao State Park and Pindamonhangaba Region) and of the Serra do Mar (Santa Virginia and Picinguaba Nuclei), located in São Paulo State, ii) analyze the spatial scales (mesohabitat, stream, slope and mountain) that best explain the spatial structure of Ephemeroptera assemblages and iii) identify and quantify the environmental variables that affects the communities of Ephemeroptera larvae. In all, 8 families, 33 genera and 21 species of Ephemeroptera were recorded. In the Serra da Mantiqueira 8 families, 28 genera and 18 species were found and in the Serra do Mar, 7 families, 30 genera and 15 species. Both mountains had a very significant portion of the genera reported to Brazil (41% and 45% of genera and 80% and 70% of families, respectively). The high Ephemeroptera richness in the areas may be related to the sampling methodology used, that included the collection of larvae and adults and explored several kinds of mesohabitats and streams. Considering the entire hierarchical model, there was a significant variation in both richness and abundance of the assemblages among the four slopes and between stone and leaf mesohabitats. Moreover, the highest variation in richness and abundance occurred among the samples from the same mesohabitat, which reflects the clumped distribution pattern of the assemblages of Ephemeroptera. Stone was the mesohabitat with the highest estimated richness, similarly Santa Virgínia Nucleus was the slope with highest estimated richness. The ordination showed a trend of segregation of samples from slopes and mesohabitats, this trend was confirmed by multivariate analysis of variance (Permanova). Thus, the spatial structure of the assemblages seems predicted by environmetal factors of local scale related to mesohabitats and the features of regional scale, associated with slopes. The Redundancy Analysis (RDA) showed elevation, electrical conductivity, water temperature and width as the local environmental variables that contributed most to explain the spatial structure of communities. However, local enrironmental factors explained only 19.3% of the data variability, 7.9% of the General Abstract 12 data variability was explained by environmental variables inseparable from the geographical matrix, 23.4% was explained by the geographical location of streams and 49.4% remained unexplained. The results of this study showed the similar contribution of local environmental variables and the geographic location in the community structure, indicating that the biological processes, as dispersal, also influenced the structure of the assemblages of Ephemeroptera larvae.

The master s thesis deals with the influence of location impact on the price of housing units in Olomouc. The theoretical part describes some basic concepts, whitch are necessary for understanding the issue and also provides valuation methods used in this thesis. The practical part of the thesis describes the location Olomouc and its parts specifically. The following is a description of the apartments, their location, quality and other facts identified by the place investigation. Other chapters focuses on comparative technique method to estimate the administrative price and market valuation to estimate the market price. Finally are compared unit prices of the apartments to each other and evaluated teh influence of the estimated price of the apartment.

Hypertension artérielle résistante et maladie rénale chronique : Déterminants et risques associésL’hypertension résistante, définie par une pression artérielle au-dessus de la cible en dépit de la prise de trois antihypertenseurs à dose optimale dont un diurétique, est fréquemment associée à la maladie rénale chronique (MRC). Sa prévalence, ses déterminants et l’impact potentiel de la MRC sur son pronostic à long terme sont mal connus, notamment chez le sujet âgé. Dans l’étude des 3 cités, incluant 4262 personnes de plus de 65 ans traitées pour hypertension, la prévalence de l’hypertension apparemment résistante (HTAR) - la notion de traitement à dose optimale étant inconnue - était de 11,8% vs 5,2% chez ceux avec vs sans MRC (définie par une fonction rénale < 60 mL/min/1.73 m2). Nous avons montré que l’apparition d’une HTAR était plus fortement liée à la rapidité du déclin annuel de la fonction rénale qu’à son niveau, indépendamment des autres facteurs de risque : obésité, diabète, sexe masculin, antécédent cardiovasculaire. Comparé au groupe de référence (avec hypertension contrôlée et sans MRC), les personnes avec une HTAR et une MRC n’avaient pas de risque significativement plus élevé de mortalité toute cause, mais avaient deux fois plus de risque d’accident vasculaire cérébral (AVC), létal ou non, et de récurrence d’un AVC ou d’un événement coronaire, et trois fois plus de décès coronaire. Cependant, l’’hypothèse d’un effet aggravant de la MRC sur le pronostic de l’HTAR n’a pas été confirmé (interaction non significative).Dans la cohorte CKD-REIN, incluant plus de 3000 patients avec une MRC modérée ou avancée suivis en néphrologie (âge moyen, 70 ans, 60% d’hommes), nos résultats préliminaires montrent une prévalence élevée d’HTAR, 36,7%, et plusieurs facteurs de risque potentiellement modifiables : adhérence médiocre au traitement, absence de diurétique, consommation de sel en excès, obésité.Dans l’ensemble, ces travaux montrent l’importance de la MRC dans le développement de l’HTAR et des risques cardiovasculaires associés, et suggère des moyens de prévention au-delà des traitements médicamenteux. / Resistant hypertension and chronic kidney disease: Determinants and outcomesResistant hypertension defined as blood pressure above goal despite simultaneous use of 3 antihypertensive classes at optimal doses including a diuretic, is commonly associated with chronic kidney disease (CKD). Resistant hypertension prevalence and determinants, and the impact of CKD on its long term outcomes are poorly known, particularly in the elderly population.In the 3 Cities cohort, including 4262 community-dwelling elderly individuals, aged 65 years or older treated for hypertension, the prevalence of apparent treatment resistant hypertension (aTRH) – because of lack of information on optimal treatment dose – was 11.8% vs 5.2% in those with vs without CKD (defined as estimated glomerular filtration rate < 60 mL/min/1.73 m2). We showed that new-onset aTRH was more strongly related to the speed of kidney function decline than kidney function level itself, independent of other risk factors: male sex, obesity, diabetes, and history of cardiovascular disease. Compared to the reference group (with controlled hypertension and no CKD), participants with aTRH and CKD had no significantly higher risk of all-cause mortality, but had a risk of fatal or non-fatal stroke and of recurrent stroke or coronary events more than twice as high, and of coronary death more than three times higher. However, the hypothesis that CKD may worsen the prognosis of aTRH was not confirmed (no significant interaction).In the CKDREIN cohort, which included more than 3000 nephrology outpatients with moderate or severe CKD (mean age, 70 years, 60% of men), our preliminary results showed a high prevalence of aTRH, 36,7% and several potentially modifiable risk factors : poor treatment adherence, lack of diuretic use, excess salt intake and obesity.Overall, this work shows the importance of CKD in the development of aTRH and associated cardiovascular outcomes, and suggests means for prevention beyond drug therapy.

Revisorer i Sverige har i tidigare studier funnits restriktiva med att ge ut fortlevnadsvarningar till konkursbolag. Det saknas studier om huruvida konkursprediktionsmodeller gör bättre förutsägelser  än revisorer i Sverige med hänsyn till kostnader för missklassificeringar (EMC). Syftet med studien är att jämföra precisionen i revisorers fortlevnadsbedömningar med precisionen i konkursprediktionsmodeller baserade på finansiella nyckeltal, samt att undersöka relationen mellan fortlevnadsvarningar, finansiella nyckeltal och konkurser. Studien är kvantitativ och har en deduktiv ansats med en komparativ forskningsdesign. Sekundärdata från svenska onoterade aktiebolags  årsredovisningar har använts.  Resultaten visar att revisorer i Sverige alltjämt är restriktiva med att ge ut fortlevnadsvarningar, men att deras bedömningar i huvudsak har högre precision än konkursprediktionsmodeller för K2-redovisande bolag. När redovisningen blir mer sofistikerad (K3), kan dock konkursprediktionsmodeller ge en högre precision. Studien belyser fortlevnadsbedömningar och konkursprediktionsmodellers utfall utifrån ett kostnadsperspektiv, samt bidrar med kunskap kring fördelar och begränsningar med konkursprediktionsmodeller inom revision. / Auditors in Sweden has been found restrictive with issuing going concern opinions to subsequent bankrupt companies. There is a lack of studies examining if bankruptcy prediction models make better predictions than auditors in Sweden when estimated misclassification costs (EMC) are considered. The purpose with this study is to compare the precision in going concern opinions with the precision from accounting-based bankruptcy prediction models, and to examine the relation between going concern opinions, accounting measures and bankruptcies. The study is quantitative with a deductive approach and comparative design. Secondary data from Swedish private limited companies’ annual reports has been used.  Our results show that auditors in Sweden are still restrictive with issuing going concern opinions, but that their evaluations to a large degree are more precise than the bankruptcy prediction models when used on companies that are reporting by the K2 framework. However, when the accounting numbers are more sophisticated by using the K3 framework, bankruptcy prediction models may be more precise. The study highlights going concern opinions and the outcome from bankruptcy prediction models through a perspective of estimated misclassification costs (EMC). It also contributes with knowledge regarding advantages and disadvantages with using bankruptcy prediction models in auditing.