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The study aims to empirically study the Early warning system and how national parliaments in the EU vary regarding the issuing of reasoned opinions. In recent years the subject of subsidiarity within the EU has become an increasingly debated and controversial topic. The Early warning system aims to alleviate the democratic deficiency of the EU, but the scientific community is divided on how efficient it is. Using data from the European parliament this study examines reasoned opinions and factors that influences why national parliaments issue them and why there is such a variation amongst the national parliaments issuing them. The study finds that being a member of the Eurozone and the EU15 has important implications for parliaments issuing reasoned opinions.

This essay studies the national parliaments' reasoned opinions at the early warning mechanism. The study aim to declare if there is any variation in which national parliaments who is active in the early warning mechanism, and if there is a variation in type of bills in the early warning mechanism. These study also wants to describe some variation in how the national parliaments argued in the reasoned opinions. The study gives an enhanced understanding of the importance and legitimacy of the early warning mechanism and the reasoned opinions. The result shows that there is a certain group of parliaments who are more active and these are with few exceptions EU 15 countries. The study also shows that there is some kind of bills that is more prevalent than others, there is however some variation. There is also a wide variation in the arguments raised in the reasoned opinions. The results indicate that the national parliaments varies greatly in managing the reasoned opinions and it gives a negatively impacton the early warning mechanism. / Studien granskar de nationella parlamentens motiverade yttranden inom ramen för EU:s subsidiaritetsgranskning. Studiens syfte är att beskriva en möjlig variation angående  vilka nationella parlamenten som är aktiva inom subsidiaritetsgranskningen. Studiens syfte är även att beskriva variationen i vilka lagförslag som återfinns i subsidiaritetsgrankningen, samt om de nationella parlamenten varierar i  argumentering i de motiverade yttrandena. Studien visar att det finns nationella parlament som är vanligare förekommande inom granskningen, samt att vissa typer av lagförslag föranleder fler yttranden än andra. Beträffande argumenteringen i de motiverade yttrandena fanns en stor variation.

Finansiell information ska vara kvalitetssäkrad och ligga till grund för ekonomiskt beslutsfattande för intressenter. En del av denna information berör revisorns åtagande att bedöma ett bolags fortlevnadsförmåga, going concern, och yttra sig kring detta. Tidigare har två steg identifierats i processen att utfärda going concern yttranden men forskare på området menar att det är nödvändigt att lägga till ett tredje steg; med vilken tydlighet yttrandet formuleras. Vad som påverkar utfärdandet och formuleringen av yttranden är oklart men vissa forskare menar attnär klienter är finansiellt stressade utfärdas going concern yttranden och ju mer finansiellt stressat ett bolag är, desto tydligare formulerar revisorn sitt yttrande. I dagsläget saknas en standard för hur svenska revisorer exakt ska formulera sina yttranden. Revisorerna har därmed makten att påverka hur intressenterna uppfattar ett bolags going concern.Syftet med studien var att utforska hur tydligt svenska revisorer formulerar going concern yttranden i konkursbolags senaste revisionsberättelse, samt identifiera hur olika typer av indikatorer på finansiell stress påverkar tydligheten i revisorernas formuleringar av going concern yttranden. Urvalsramen utgjordes av samtliga svenska bolag som gått i konkurs under tidsperioden januari-september år 2014. 4443 bolag undersöktes varav 358 uppfyllde kraven för studien och utgjorde därmed grunden för analys och slutsats. Resultatet framställdes genom ordinal logistisk regression och visar att svenska revisorer i hög utsträckning formulerar tydliga going concern yttranden och att vissa indikatorer på finansiell stress har en påverkan påtydligheten i going concern yttrandena. Studien visar att tre indikatorer på finansiell stress – eget kapital understiger halva aktiekapitalet, underskott i balanserade vinstmedel och långfristiga skulder dividerat med totala tillgångar – inverkar på tydligheten i going concern yttrandena. / Financial information is supposed to be quality assured and form the basis foreconomic decision-making for stakeholders. Some of this information affects the auditor's obligation to assess a company's survival skills, going concern, and to speak about this. Previously, two steps has been identified in the process to issue a going concern opinion but researchers in the field believe that it is necessary to add a third stage; the clarity with which the opinion is formulated. What affects the decision to issue a going concern opinion and the formulation of these opinions is uncertain, but some scholars believe that when clients are financially stressed more opinions are issued. Furthermore they believe that the more financially stressed a company is the more clearly the auditor's opinion is formulated. In the current situation is no standard for how Swedish auditors exactly should formulate their opinions. The auditors thus have the power to influence how stakeholders perceive a company'sgoing concern.The purpose of this study was to explore how clearly Swedish auditors formulates going concern opinions in the bankrupt company's latest audit report, and identify how different types of indicators of financial stress affects the clarity of the auditors formulations. The sampling frame consisted of all Swedish companies that have gone bankrupt during the period from January to September of 2014. 4443 companies were examined of which 358 met the criteria for the study and thus constituted the basis for the analysis and conclusion. The result was produced by ordinal logistic regression and show that Swedish auditors largely formulates clear going concern opinions and some indicators of financial stress has an impact on the clarity of thegoing concern opinions. The study shows that three indicators of financial stress ”equity is less than half the share capital, deficit in retained earnings, long-term debt divided by total assets” affects the formulation of going concern opinions. / <p>2016-06-03</p>

<p>The purpose of this study is to analyze the interrogation transcripts of interviews with girls between the age of 11 and 16 who are alleged victims of sexual crimes. The examination is done from a gender perspective, by comparing six interrogations by male interrogators and eight interrogations by female interrogators. The study has used linguistic indicators relating to the interrogation methodological guidelines, in order to highlight how the interrogators give girls the opportunity and space to share their experience of the alleged sexual offense. Text material is categorized based on themes and analyzed in detail to find any gender-specific patterns of hearing leaders and if the girls are given space and opportunity for a free storytelling. The results show that in several themes, differences between the male and the female interrogators can be discerned. It has emerged that male interrogators in this study have a greater use of social support, that there are various techniques used by men and women between how the names of sexual words are created and that the female interrogation leaders questioning on average are longer and have a higher frequency of issues. In other dimensions, that has been investigated the differences are not significant.</p>

Children’s utterances have been studied in different languages; however, only a few studies refer to Swedish. The aim of the present study is to describe utterance types, subordinate clauses and utterance length for a group of three and four year old Swedish children without known functional impairments. The study included 29 children, 17 girls and 12 boys, in a larger city in the south-east of Sweden. The children, all native Swedish speakers, were aged 3;0 to 4;11. Sound recordings were made during a playing session with one of the authors in the children’s day care centers.The utterances were divided into the categories elliptical responses, incomplete and partly unintelligible utterances, imitative utterances and independent utterances. Mean Length of Utterance (MLU) was calculated for the 50 first independent utterances. Subordinate clauses were classified and counted and placement of the sentence adverb was studied. Elliptical responses were frequently used. Incomplete or partly unintelligible utterances were relatively common, but imitative utterances were rare. Subordinate clauses were used by 23 of the 29 children. Relative subordinate clauses were the most common type, and were used across the age range. Most of the children placed the sentence adverbial correctly. The children had utterances ranging from one to 23 words, and the most common utterance length was four words. The MLU ranged from 2.36 to 7.04. Frequent use of subordinate clauses resulted in a higher MLU. The older children used subordinate clauses more frequently and had a lower percentage of elliptical responses. The MLU had a tendency to increase with age. The great variety in the results shown in the present study, can be explained by the fact that children aged three and four are in a process of developing their language. Children with a more frequent use of subordinate clauses had higher MLU values, suggesting a relation between language complexity and MLU. The results show that MLU is a reliable measure of children’s language level in the ages three and four years. / Barns yttranden har undersökts i flera studier på olika språk, men det finns endast ett fåtal studier som berör det svenska språket. Syftet med föreliggande studie är att beskriva yttrandetyper, bisatser och yttrandelängd hos en grupp tre- och fyraåriga svenska barn utan kända funktionsnedsättningar. I studien deltog 29 barn, 17 flickor och 12 pojkar, i en större tätort i sydöstra Sverige. Barnen var i åldern 3;0 till 4;11 och hade svenska som modersmål. Ljudupptagning skedde under samtal i en leksituation med en av uppsatsförfattarna på barnens förskola. Yttrandena delades in i kategorierna elliptiska svarsyttranden, ofullständiga eller delvis oförståeliga yttranden, imitativa yttranden och självständiga yttranden. Yttrandemedellängd (eng: Mean Length of Utterance, förkortat MLU) räknades ut för de 50 första självständiga yttrandena. Förekomst av olika bisatstyper och placering av satsadverbial i bisatser undersöktes också. Elliptiska svarsyttranden var vanliga hos barnen. Ofullständiga eller delvis oförståeliga yttranden förekom i viss utsträckning, och imitativa yttranden var ovanliga. Bisatser förekom hos 23 av de 29 barnen. ”Som” var den vanligaste bisatsinledaren och förekom i hela åldersgruppen. De flesta barnen placerade satsadverbialet korrekt i bisatserna. Barnens yttranden var mellan ett och 23 ord långa, och den vanligaste yttrandelängden var fyra ord. MLU varierade från 2,36 till 7,04. Frekvent användning av bisatser gav högre MLU. De äldre barnen använde fler bisatser och hade en mindre andel elliptiska svarsyttranden. MLU hade en viss tendens att öka med ålder. Barn i åldern tre till fyra år befinner sig i en språklig utvecklingsfas, vilket speglas i den stora variationen i resultaten. Att barn som använde många bisatser hade högt MLU tyder på ett samband mellan språklig förmåga och yttrandelängd. Detta visar i sin tur att MLU är ett tillförlitligt mått på barns språkliga nivå i åldern tre till fyra år.

The purpose of this study is to analyze the interrogation transcripts of interviews with girls between the age of 11 and 16 who are alleged victims of sexual crimes. The examination is done from a gender perspective, by comparing six interrogations by male interrogators and eight interrogations by female interrogators. The study has used linguistic indicators relating to the interrogation methodological guidelines, in order to highlight how the interrogators give girls the opportunity and space to share their experience of the alleged sexual offense. Text material is categorized based on themes and analyzed in detail to find any gender-specific patterns of hearing leaders and if the girls are given space and opportunity for a free storytelling. The results show that in several themes, differences between the male and the female interrogators can be discerned. It has emerged that male interrogators in this study have a greater use of social support, that there are various techniques used by men and women between how the names of sexual words are created and that the female interrogation leaders questioning on average are longer and have a higher frequency of issues. In other dimensions, that has been investigated the differences are not significant.