If auditors question a company’s ability to continue existing, they should issue a going concern opinion in the audit report. Whether or not auditors will issue a going concern opinion depends on auditors’ ability to identify going concern problems, as well as their decision whether or not to issue going concern opinions. In Sweden, the going concern accuracy rate has been low compared to other countries. The aim of this study is therefore to analyse whether it is auditors’ lack of ability to identify going concern problems or their decision not to issue a going concern opinion, or perhaps both, that could explain the relatively low accuracy rate. Interviews with four auditors from the Big Four audit firms and four CFOs from middle sized companies were conducted. The results show that there are factors speaking both for and against auditors’ ability to identify going concern problems, why we cannot say for sure whether auditors’ lack of ability to identify going concern problems could be an explanation to the relatively low accuracy rate. The results do however reveal that auditors actively make decisions not to issue going concern opinions to their clients as much as possible, which could explain the relatively low accuracy rate.

Bakgrund: I takt med ökat välstånd, inkluderande försämrade kost och levnadsvanor, har diabetes typ II ökat signifikant i flera av världens länder. Därför är det viktigt med upplysning och information kring sjukdomen och vad man kan göra för att förhindra den. Syftet: Syftet med denna litteraturstudie är att belysa hur sjuksköterskan kan vara ett stöd till patienter med diabetes typ II så att hon/han bättre kan hantera sin sjukdom. Metod: En litteraturbaserad studie som baserades på tio kvalitativa artiklar. Resultat: Resultatet utkristalliserades i tre teman; ”Regelbundenhet och kontinuitet”, ”Stöd och undervisning” och ”Självständighet” . Resultatet visar att genom stöd, undervisning och kontinuitet blir patienten motiverad att ta hand om sin sjukdom och ändra sina levnadsvanor. Slutsats: Patienter som blir undervisade, sedda och uppmuntrade av sjuksköterskan, blir mer motiverade att ändra sina levnadsvanor och tar bättre hand om sin sjukdom. / Background: With an increased prosperity, including deteriorating diet and living habits, type II diabetes has increased significant in several countries around the world. Therefore, it is important to inform about the disease and what you can do to prevent it. Aim: The purpose of this study is to highlight the nurse’s possibilities to support type II diabetes patients in order to better manage their disease Method: A literature based review on ten qualitative articles. Result: The result crystallizes three themes: “Regularity and continuity”, “Support and teaching” and “Independency”. The result shows that by providing support, education and continuity, the patient becomes motivated to take care of her/his disease and change his/her lifestyle. Conclusion: Patients, who are seen, encouraged and supported by the nurse, become more motivated to change their lifestyle and will care for their illness in a better way.

Thesis (Ph.D. in Cancer Biology) -- University of Colorado at Denver and Health Sciences Center, 2006. / Typescript. Includes bibliographical references (leaves 112-124). Free to UCDHSC affiliates. Online version available via ProQuest Digital Dissertations;

Diss. (sammanfattning) Stockholm : Karol. inst., 2005. / Härtill 4 uppsatser.

Diss. (sammanfattning) Stockholm : Karol inst., 2003. / Härtill 5 uppsatser.

Diss. (sammanfattning) Stockholm : Karol. inst., 2002. / Härtill 4 uppsatser.

Diss. (sammanfattning) Stockholm : Karol inst., 2004. / Härtill 6 uppsatser.

Diss. (sammanfattning) Stockholm : Karol. inst., 2002. / Härtill 5 uppsatser.

Diss. (sammanfattning) Stockholm : Karol. inst., 2005. / Härtill 4 uppsatser.

Diss. (sammanfattning) Linköping : Linköpings universitet, 2006. / Härtill 4 uppsatser.