In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.

<p>Frailty, generally characterized as a clinical state of increased vulnerability resulting from age-related decline in reserve and function across multiple physiologic systems, has been gaining attention in recent years due to its high correlates with a number of poor health outcomes including falls, hospitalization, and mortality. Although policy makers, health practitioners, and researchers have acknowledged that frailty is a major public health issue, few have investigated the life course predictors of this devastating and costly syndrome. The purpose of this dissertation is (1) to identify the early and later-life predictors of initial frailty and frailty growth over time among older US adults, (2) to examine if childhood exposures influence frailty directly and/or indirectly through adult risks and resources, and (3) to examine the role that social relationships play in frailty trajectories among older adults. Drawing from cumulative inequality theory, this dissertation uses longitudinal data from the Health and Retirement Study (HRS) to examine the effects of childhood exposures, adult risks/resources, and social relationships on frailty trajectories among adults 65 and older. The empirical investigation is presented in two main chapters.</p> <p>The first study investigates the life course predictors of frailty prevalence and further examines how childhood exposures may be directly and indirectly associated with frailty through adult risks and resources. The second study builds on the findings of the first by examining the predictors of frailty growth over time and investigating how social relationships in later life may shape that growth. Findings reveal each childhood exposure domain influences frailty either directly or indirectly through adult factors and experiences. Specifically, analyses reveal that childhood chronic disease, impairments, and risky adolescent behaviors directly influence frailty in later life. Additionally, results reveal that poor childhood SES was one of the most consistent predictors of adult frailty—but much of the effect was due to its influence on adult risks and resources. Few adult risk factors influence frailty trajectories over time. Among adult resources, socioeconomic status (particularly education) slows frailty growth over time. Finally, findings reveal that both social support and more social roles mediate the relationship between childhood exposures and frailty, and that the effect of more social roles continues over time. </p> <p>This dissertation highlights a number of life course predictors of frailty and identifies areas for potential interventions—particularly those aimed at providing equal access to higher education and quality social relationships over the life course. Most importantly, this dissertation demonstrates that frailty prevention should not be a task delegated exclusively to older adults. Effective prevention of this often devastating and costly syndrome should begin early in life.</p>

This research project modeled and simulated a ventilation system at a Mining Concession, obtaining real-time information regarding the fans used to ventilate the mine. The simulation was developed using the VENTSIM 5 software, which also helped define the number of fans and the operating parameters required, field information, mine dimensions, the mining method, production, geothermal gradient, gas emission, air stream, and air pressure. In addition, the results from software operation revealed the need to open chimneys and use fans. Furthermore, the results also suggest that a specialist dedicated to ventilation and fan maintenance must be hired to formalize mining operations as per the Occupational Safety and Health Mining Regulations from Executive Action No. 024-2016-EM as this Mining Concession is currently operating without license.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / Currently, it is common for the risks in construction projects to generate significant budgetary deviations due to their null or insufficient identification and quantification. In relation to this point, and with the focus on improving the competitiveness of construction companies when developing and complying with their budgets, it is essential to have an accurate methodology for estimating the contingency associated with risks from an early stage. This allows the contingency amount not to be exceeded, resulting in better reliability and adjustment of the budget assigned for the project, and therefore guaranteeing the expected profitability. This objective can be achieved using applications such as the Monte Carlo method, since through the probabilistic simulations that can be developed through it, it is possible to precisely establish the value of the contingency associated with project risks in study. It is recommended to carry out these evaluations and analyzes before the project starts. In this sense, this research focuses on establishing a sequential methodology that serves as an application tool for any type of construction project, ensuring the optimization of the budget by minimizing the risks associated with the project.

Syfte: Syftet med uppsatsen är att undersöka hur små- och medelstora svenska företag anpassar sin riskstyrning till följd av coronapandemin och vilka risker som företagen upplever varit mest betydande för sin verksamhet under pågående pandemi. Vidare är avsikten att undersöka vad som påverkar vilka åtgärder som vidtagits. Metod: En kvantitativ undersökning med deduktiv ansats där en webbaserad enkät använts för att undersöka hur små- och medelstora svenska företag anpassar sin riskstyrning till följd av kriser och vilka risker som företagen upplever varit mest betydande för sin verksamhet under pågående pandemi. T-tester och korrelationsanalyser har använts för att analysera resultaten och testa hypoteser som formulerats utifrån befintlig teori på forskningsområdet. Resultat: De undersökta företagen har primärt påverkats av volatila råvarupriser, utmaningar när det kommer till att säkerställa kontinuerlig materialtillgång samt att kunna få tillgång till rätt kompetens till verksamheten. De undersökta företagen har därutöver upplevt att deras ekonomiska resultat har försämrats under coronapandemin. Samtliga nollhypoteser antas i studien. Däremot har studien likväl kunnat påvisa förändringar i de undersökta företagens riskstyrning, däribland att företagen ökat antalet möten de håller om risker och att de ökat antalet leverantörer som de använder sig av för samma typer av varor i de fall då de upplevt störningar i försörjningskedjorna. Företagen som hade upplevt ökade störningar i försörjningskedjorna hade också ökat sina lager och avsåg så också i hög utsträckning göra efter coronapandemins slut. / Purpose: The aim of the thesis is to investigate how small and medium-sized Swedish companies adapt their risk management as a result of the corona pandemic and which risks the companies feel have been most significant for their operations during the ongoing pandemic. Furthermore, the intention is to investigate what affects what measures have been taken. Method: A quantitative survey with a deductive approach where a web-based survey was used to examine how small and medium-sized Swedish companies adapt their risk management as a result of crises and which risks the companies experience have been most significant for their operations during the ongoing pandemic. T-tests and correlation analyzes have been used to analyze the results and test hypotheses formulated based on existing theory in the research area. Results: The companies surveyed were primarily affected by volatile raw material prices, challenges when it comes to ensuring continuous material supply and being able to gain access to the right skills for the business. In addition, the companies surveyed have experienced that their financial results have deteriorated during the corona pandemic. All null hypotheses are adopted in the study. However, the study has nevertheless been able to show changes in the survey companies' risk management, including that the companies increased the number of meetings they hold about risks and that they increased the number of suppliers they use for the same types of goods in cases where they experienced supply chain disruptions. The companies that had experienced increased disruptions in the supply chains had also increased their stocks and intended to do so to a large extent after the end of the corona pandemic.

In this paper, I estimate the economic cost associated with flood risks in Sweden. A hedonic price model combined with a distance defined difference-in-differences method is used to estimate the marginal change in property prices due to new information regarding flood risks. The results reveal a robust effect on owner-occupied properties from predicted floods from the sea. The willingness to pay for increasing the distance to the predicted flooded area is estimated to be 0.187% per meter. A similar, though smaller (0.045% per meter) effect is found for all properties in proximity to floods from streams. The effects of the information regarding flood risks are limited to the year after the release. The results are especially important in a Swedish setting due to its numerous streams and lakes and extensive coastline. That the value of the risk of floods is limited to one year should be further investigated and considered when establishing policies regarding the information provided when a property is listed for sale.

The purpose of this review is to provide an overview of the current state of knowledge regarding the experience of intimate partner violence (IPV) during pregnancy. Pregnancy IPV is a significant problem worldwide, with rates varying significantly by country and maternal risk factors. Pregnancy IPV is associated with adverse newborn outcomes, including low birth weight and preterm birth. Many mechanisms for how IPV may impact birth outcomes have been proposed and include direct health, mental health, and behavioral effects, which all may interact. Screening for IPV during pregnancy is essential, yet due to time constraints and few clear recommendations for assessment, many prenatal providers do not routinely inquire about IPV, or even believe they should. More training is needed to assist health care providers in identifying and managing pregnancy IPV, with additional research needed to inform effective interventions to reduce the rates of pregnancy IPV and resultant outcomes.

Magister Commercii - MCom / Market Segmentation and style investing have become an essential part of security management over the past 40 years. There are many factors that separate the market, these include economy, investor behaviours, and specific anomalies. Apart, from the segmentation, investors lean towards a few tested investment styles and sectors, which hinder growth, while, dividing the market further. Thus, a major question arises on what really drives asset performance in the South African equity market. An evaluation of the relationship between sector performance and style anomalies over time is essential.

Deparment of Urban and Regional Planning / MURP / The frequency of natural disasters in informal settlements has been on the increase globally, Yet approximately 1 billion people still live in informal settlements world-wide. In South Africa, about 1.2 million people live in informal settlements characterised by inadequate infrastructure, lack of effective land use and spatial planning, high densities and are highly exposed to the risk of disasters. In general, there is a close link between informal settlements as spaces of habitation and exposure to disaster risks. Reflecting on disaster risk reduction strategies for informal settlements is therefore imperative particularly from an urban and regional planning perspective. Therefore, this work uses a case study of Hlophekane an informal settlement located in Greater Giyani Local Municipality under the Limpopo Province's Mopani District in South Africa to illustrate these concerns. The main purpose of this study is to develop disaster risk reduction strategies for Hlophekane Informal Settlement. The study sought to identify and characterize the nature of disasters in Hlophekane Informal Settlement. Data was collected from 90 households that live in Hlophekane Informal Settlement through a questionnaire survey and 3 key informant interviews were conducted. Furthermore, the study mapped disaster risk zones in Hlophekane Informal Settlement using GIS. Collected data was analysed using Statistical Package for Social Sciences (SPSS) making use of a thematic analysis and descriptive statistics. Microsoft computer software packages and Geographical Information System (GIS) were used to map disaster hotspots zones. Data was presented through the use of tables, graphs, and maps. Qualitative data was analysed making use of a range of processes and procedures to generate explanations, understanding or interpretation of the experiences of people and situations in the disaster context. The study findings in disaster risk reduction strategies are expected to provide lessons for reducing disasters in the area from an urban and regional planning perspective. Disaster Risk Reduction strategies suitable for informal settlements such as Hlophekane must be sustainable, cost effective and involve the community. A combination of the multi-sectoral and multi-displinary approaches is one of the disaster risk reduction strategies that can be implemented. This strategy integrates different sectors, government departments, NGO’s and the affected communities. Out of this strategy, several projects were identified such as in situ upgrading, roll over upgrading and complete relocation. From those projects, in situ upgrading is the most suitable, convenient and cost-effective strategy that can be implemented. / NRF

Suicide and accidents are the leading causes of death among American Indian (AI) adolescents. Engaging in health-compromising behaviors (HCB) is higher among AI youth than among multicultural, national samples of adolescents. These HCBs include: smoking, drinking alcohol, drug use, and delinquency. Studies that identify legitimate predictors of these behaviors among AI adolescents are needed to guide research and interventions. Primary socialization theory (PST) suggests that peer groups, family, and school are the only areas where adolescents are directly taught to accept or reject deviant or normative behavior. Gateway theory indicates that use of certain drugs by adolescents, such as cigarettes or alcohol leads to the use of additional illicit drugs. Both of these theories were investigated in the current study as possible guides to identifying risk factors for HCBs among AI adolescents. The behaviors investigated in this study were alcohol use, cigarette use, illicit drug use, delinquency, suicidality (i.e., ideation and behaviors), and self-protection (seatbelt and helmet use) at Time 2. Predictor variables included behaviors and intrapersonal factors at Time 1 (one year earlier). All variables came from measurements provided by the National Longitudinal Study of Adolescent Health. Multiple linear regressions were calculated for all youth together, males only, and females only to determine which combination of predictors accounted for the most variance in the target behavior. Support was found for PST across behaviors in that variables measuring the primary socialization sources (i.e., peer groups, family members, and involvement with school) were significantly predictive ofHCBs one year later in all regressions calculated. Little support was found for gateway theory regarding substance use, as experimentation with alcohol and cigarettes at Time 1 was not predictive of illicit drug use at Time 2. There were 398 self-identified AI adolescents at Time 1, and 298 at Time 2, included in this study. There were 175 females and 123 males, ranging in age from 13 to 20 at Time 2. One limitation of this study is that all information was obtained via selfreport. Other limitations, implications for future research, and areas for prevention or intervention with AI youth are discussed.