Relevant bibliographies by topics / Going concerns

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Going concerns'

Author: Grafiati
Published: 4 June 2021
Last updated: 6 February 2022

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Journal articles on the topic "Going concerns"

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Chen, Chen, Xiumin Martin, and Xin Wang. "Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions." Accounting Review 88, no. 2 (October 1, 2012): 365–93. http://dx.doi.org/10.2308/accr-50347.

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ABSTRACT: We investigate whether insider selling affects the likelihood of firms receiving auditor going-concern opinions. Prior studies document significant negative market reactions to the issuance of going-concern opinions, indicating that such opinions convey bad news to investors. Insider sales followed by negative news are likely to attract regulators' scrutiny and investor class-action lawsuits. Therefore, we predict that, to reduce the risk of litigation, managers have incentives to avoid receiving going-concern opinions after their insider sales by pressuring auditors for clean audit opinions. We evaluate this prediction empirically and find that the probability of receiving a going-concern opinion is negatively associated with the level of insider selling. Further analysis indicates that this negative relation is more pronounced for firms that are economically significant to their auditors but less pronounced when (1) auditors have concerns about litigation exposure and reputation loss and (2) audit committees are more independent. Finally, the negative relation between going-concern opinions and insider sales is significantly weakened after SOX. JEL Classifications: G18; M42; G48.
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Atkinson, Glen. "Going Concerns, Futurity and Reasonable Value." Journal of Economic Issues 43, no. 2 (June 2009): 433–40. http://dx.doi.org/10.2753/jei0021-3624430216.

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Gubrium, Jaber F. "The Self in a World of Going Concerns." Symbolic Interaction 23, no. 2 (May 2000): 95–115. http://dx.doi.org/10.1525/si.2000.23.2.95.

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Markus, M. Lynne, and Quang "Neo" Bui. "Going Concerns: The Governance of Interorganizational Coordination Hubs." Journal of Management Information Systems 28, no. 4 (April 2012): 163–98. http://dx.doi.org/10.2753/mis0742-1222280407.

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Briggs, David S., and Godfrey Isouard. "Going Forward, Going Back: Covid pandemic where to from here?" Asia Pacific Journal of Health Management 15, no. 3 (July 28, 2020): 3–6. http://dx.doi.org/10.24083/apjhm.v15i3.487.

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‘Going forward, going back: Covid pandemic where to from here? It is a collaborative effort that raises concerns and perceptions based on events predominantly but not entirely Australian and the events traversed continue to ‘be in play’ as we write. Some authors also to some extent editorialise in their articles, particularly in contrasting between different nation states approaches to the pandemic. We make no claim to having the solutions but believe we have raised issues that need further consideration in future debate about health systems approaches to pandemics.....
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Gedro, Julie, Robert C. Mizzi, Tonette S. Rocco, and Jasper van Loo. "Going global: professional mobility and concerns for LGBT workers." Human Resource Development International 16, no. 3 (July 2013): 282–97. http://dx.doi.org/10.1080/13678868.2013.771869.

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DELLISANTI, DYLAN, and RICHARD E. WAGNER. "Bankruptcies, bailouts, and some political economy of corporate reorganization." Journal of Institutional Economics 14, no. 5 (February 19, 2018): 833–51. http://dx.doi.org/10.1017/s1744137418000085.

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AbstractBankruptcy has long been the standard approach to reorganizing failing corporate entities. In recent years, bailout, whereby a governmental entity takes charge of the reorganization, has appeared as an alternative. At the enterprise level, there is a Coase-like invariance proposition at work in which a failing concern is replaced by a going concern under either process. Significant differences arise once we move beyond the point of reorganization. The choice between bankruptcy and bailout is fundamentally a choice between alternative arrangements for corporate governance, and not about transforming failing concerns into going concerns because this will happen under either arrangement. We argue that political entanglement in corporate restructuring will tend to preclude the entrepreneurial discovery process. We recount the recent American auto and financial industry bailouts, highlighting how each episode was guided by political considerations, which served to distract the restructuring process from discovering those opportunities that market-based restructuring would have discovered.
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Bethou, Adhisivam, and Chandrasekaran Venkatesh. "Safety and health concerns of school going children in India." International Journal of Advanced Medical and Health Research 1, no. 1 (2014): 6. http://dx.doi.org/10.4103/2349-4220.134443.

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Wästerfors, David. "Disputes and Going Concerns in an Institution for “Troublesome” Boys." Journal of Contemporary Ethnography 40, no. 1 (August 18, 2010): 39–70. http://dx.doi.org/10.1177/0891241610377199.

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Gupta, Poonam, D. D. Shah, and K. V. V. Satyanarayana. "An IoT Framework for Addressing Parents Concerns about Safety of School Going Children." International Journal of Electrical and Computer Engineering (IJECE) 6, no. 6 (December 1, 2016): 3052. http://dx.doi.org/10.11591/ijece.v6i6.10448.

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<p>In this paper, we have proposed a novel application using Internet of things (IOT). This application is focused to address the concerns of the parents towards their school going kids. Mainly the concerns of the parents are to ensure the safety of their kids in school bus as well as at school premises. In this paper, we have tried to provide detailed technical implementation about how different sensing, communication technologies clubbing together provides a platform in terms of IoT, where proposed application can be implemented to ensure safety of school going children as it is the priority and concern for parents. In Proposed application, parents get notification when his child boards the bus for school and gets down the bus at home’s doorstep. Parents also get notification when child enters his Class Room first time in a day. Parents any time can access the location his child or school bus in which his child is travelling. In case of emergency, child can disseminate the signal to parents / Single point of contact (SPOC) at school to make them aware about emergency.</p>
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Dissertations / Theses on the topic "Going concerns"

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Tabart-Gay, Julie, and mikewood@deakin edu au. "Firms as adaptive organizations: The case of Australian trading banks." Deakin University. School of Accounting and Finance, 1993. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050902.142733.

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The conventional accounting notion of ‘going concern’ — that a firm will continue its business operations in the same manner indefinitely — has underpinned accounting practice for over one hundred years. This idea has provided a rationale for spreading costs over accounting periods and for deferring costs as assets in balance sheets. An alternative idea that is widely regarded as reliable in the literatures of economics and deliberate action is that firms continually adapt to changes in market and economic conditions. That is economic behaviour. The implications of that view of a firm for accounting have been systematically explored by Chambers (1966). While not examining those particular implications, many other accounting theorists have been critical of the conventional accounting idea of 'going concern' and of its impact on accounting practice. The two notions of ‘going concern’ - as static or adaptive enterprises - are examined by referring to the business operations of the four major Australian trading banks over the period 1983-1991. Banks were selected because they are commonly thought to be particularly ‘conservative’ organizations. The period 1983—1991 was chosen because it covers the era of deregulation of the Australian financial system. The evidence adduced by this study indicates that the Australian trading banks have continually adapted their organizational structures and business operations in the light of changes in technology, markets for financial services, government policies and domestic and global economic conditions. Illustrations of adaptive behaviour by banks ate drawn from their normal operating procedures such as the provision of products and services, loan services, acquisitions, sale of property, non-core banking operations and international banking. It is argued on analytical grounds that the cost basis of accounting does not yield financial statements that provide factual and up-to-date information about the financial capacity of firms to pay their debts and to continue trading generally; that is, to be going concerns. At any time, those financial capacities are determined by the amount of money commanded by a firm, including the money's worth of its assets, and by its level of debt. It is concluded on empirical grounds that the Australian trading banks, at least, are adaptive entities.
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Rusticus, Shayna Ann. "Going beyond muscularity : developing a multidimensional measure of male body concerns." Thesis, University of British Columbia, 2010. http://hdl.handle.net/2429/23469.

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Until recently, concern with body shape and image has primarily been considered a female domain and body image concerns among men were all but ignored. Researchers are now beginning to address this gap in the literature, as evidenced by the rapid rise in the number of studies pertaining to male body image. However, there are currently only a limited number of body image measures available that attempt to tap male body image concern, with these measures predominantly focusing only on the drive for muscularity. As a result, these measures are likely excluding other aspects important to men’s body image. The purpose of the current dissertation was to develop a multidimensional measure of male body image, named the Multidimensional Male Body Concerns Questionnaire (MMBCQ), and determine whether it yields reliable scores and valid interpretations. This purpose was achieved through a series of three studies. The first study consisted of a qualitative investigation that identified nine major aspects of men’s bodies and appearance that are most important to their body image. The second study developed items to assess these nine dimensions. A pilot test then reduced the original 55 items to a total of 39 items, which assessed the dimensions of muscularity, body fat, youthfulness, body hair, and penis. The third study refined the MMBCQ to a total of 35 items and provided additional reliability and validity evidence for the MMBCQ subscales. This new measure will allow researchers to extend their understanding of the male body image construct beyond muscularity alone. Through the use of a mixed methods approach and a combination of CTT and IRT, this dissertation uses modern validity theory to provide a comprehensive model of test development and validation.
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Engelbrecht, Gysbert Adriaan. "Going it alone? : an evaluation of American concerns about the international criminal court." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52869.

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Thesis (MA)--University of Stellenbosch, 2002.
ENGLISH ABSTRACT: The International Criminal Court (ICC) is an exciting new development in the international system. It is not without its detractors, however, amongst others the United States. The fact that the United States takes a strong stance against the ICC creates uncertainty in the international system. This uncertainty is linked to the role of the United States as the only remaining superpower in this system. The main concern of the United States about the ICC is that an American might be brought before the court in terms of politically motivated charges. To illustrate this concern, the United States offers five basic arguments. These five are condensed into three arguments that form the main body of this thesis. They are the questions related to the jurisdiction of the ICC, the role of the United Nations Security Council in the functioning of the ICC, and the influence that the United States constitution might have on the ICC. Close attention is also paid to the political implications of the stance taken by the United States, both in terms of the specific arguments, and in general. The different arguments are tested against certain criteria, which include the stipulations of the ICC Statute and other counter arguments. From these comparisons, certain evaluations can be made, from which conclusions are drawn. For various reasons, none of the arguments put forward have merit when tested against the stipulations of the ICC Statute. What this implies is that the United States does not have real evidence to back its main concern about the ICC. Even though the possibility exists that an American could be charged before the court, there are sufficient safeguards to protect such a person from actually appearing before the court. The very real political implication then becomes that the United States is undermining its position and relative power in the international system by taking such a unilateral st
AFRIKAANSE OPSOMMING: Die Internasionale Kriminele Hof (IKH) is 'n opwindende ontwikkeling in die internasionale sisteem. Dit is egter nie sonder opponente nie, wat onder andere die Verenigte State van Amerika insluit. Die feit dat Amerika so sterk standpunt teen die hof inneem, skep onsekerheid in die internasionale sisteem. Die onsekerheid hou verband met Amerika se rol as die enigste oorblywende supermoontheid binne die sisteem. Amerika se hoof besorgdheid met die IKH is dat 'n Amerikaner dalk in terme van polities-gemotiveerde aanklagte voor die hof gedaag sal word. Hierdie besorgdheid word geïllustreer deur vyf basiese argumente wat geopper word. Hierdie argumente word in drie spesifieke argumente wat die basis van die tesis vorm, gefokus. Die argumente is die vrae in terms van die jurisdiksie van die IKH, die rol van die Veiligheidsraad van die Verenigde Nasies in die funksionering van die IKH, en die invloed wat die Amerikaanse grondwet op die IKH het. Daar word ook gekyk na die politieke implikasies van die Amerikaanse standpunt, beide in terme van die spesifieke argumente en in die algemeen. Die verskillende argumente word teen sekere kriteria getoets, wat die stipulasies van die IKH Statuut en ander teenargumente behels. Vanaf hierdie vergelykings kan evaluerings gedoen word, waarvan daar gevolgtrekkings gemaak word. Vir verskeie redes het nie een van die spesifieke argumente meriete as dit teen die bepalings van die IKH Statuut getoets word nie. Dit impliseer dat Amerika nie werklik bewyse vir hul hoof besorgdheid met betrekking tot die IKH het nie. Selfs al is die moontlikheid daar dat 'n Amerikaner wel voor die hof gedaag kan word, is daar voldoende waarborge om so persoon teen 'n verskyning voor die hof te beskerm. Die werklike politieke implikasie is nou dat Amerika sy posisie en relatiewe mag in die internasionale sisteem met sy eensydige standpunt teen die IKH ondermyn. Hierdie punt kan ook verdere uitgebreide implikasies hê.
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Aronsson, Jonathan, and Adam Granstedt. "A Qualitative Look into Auditor’s Going Concern Assessment." Thesis, Jönköping University, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52925.

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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.
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Birgersson, Sophie, and Linn Qvarnlöf. "Going concern or going concerned? : En studie om hur revisorns ålder och auktorisationstid påverkar revisionskvalitet i norra Sverige." Thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-146285.

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Det finns intresse hos ett bolags alla intressenter att kunna förlita sig på ett bolags finansiella rapporter. Därför blir det viktigt att revisorn, vars uppgift är att kvalitetssäkra det som skrivs i rapporterna, utför sitt arbete på ett så bra sätt att revisionen fyller sin funktion. Bristande kvalitet i revisionen kan få konsekvenser inte bara för klienten i fråga, som följaktligen riskerar att presenteraoriktiga siffror. Det slår även mot bolagets olika intressenter som inte längre kan fatta riktiga beslut på basis av årsredovisningen och mot den ansvarige revisionsbyrån som riskerar att hängas ut i media och få sitt varumärke skadat som följd. Att revisionskvalitet är viktigt är uppenbart, men hur den ska definieras och mätas är dock inte helt enkelt. Ett sätt att mäta revisionskvalitet är att utgå från revisorsanmärkningar i revisionsberättelsen gällande fortsatt drift och mäta pricksäkerheten mot faktiska konkurser. Detta är så som begreppet revisionskvalitet angripits i denna studie. Ämnet har varit en kärnfråga för många tidigare studier där det har lyfts fram olika faktorer som tycks påverka variationen i revisionskvalitet. Bland annat har forskning visat att revisionsbyråns storlek och revisorns ålder har betydelse för revisorers förmåga att korrekt lämna going concern-anmärkningar. I den aktuella studien dyker vi djupare i den påskrivande revisorns personliga egenskaper och eventuell påverkan på revisionskvalitet, avseende mindre bolag i norra delen av Sverige. Detta genom att undersöka betydelsen av den påskrivande revisorns ålder samt betydelsen av hur länge denne varit auktoriserad, alternativt godkänd, revisor. Studien har baserats på en deduktiv forskningsansats där data har sammanställts och gett ett urval om 89 bolag i norra Sverige, vilka har revisor samt inledde en konkurs under perioden från 1 januari 2012 till 20 november 2017. Av dessa bolag har vi urskiltvilka som givits going concern-anmärkningar, vilket har utgjort den beroende variabeln i studien. Denna har sedan ställts mot undersökningsvariablerna ålder och auktorisationstid. Klientens storlek, revisionsbyråns storlek och bolagets finansiella ställning har inkluderats som kontrollvariabler i modellen. Resultatet av studien visade inget signifikant samband mellan varken revisorns ålder och revisionskvalitet eller auktorisationstid och revisionskvalitet på bolag i norra Sverige. Resultatet utmanar en del befintlig forskning som visat att revisionskvalitet försämras med revisorns ålder. Resultatet utgör dessutom ett tidigt bidrag till forskningsområdet gällande auktorisationstidens betydelse för revisionskvalitet, vilket vi i princip inte funnit några tidigare studier på. Vidare har resultatet analyserats och diskuterats där bland annat urvalsstorleken och den unika populationen anges som potentiella förklaringar till utfallet.
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Varitimidou, Kaliopi, and Josephine Söderberg. "Going concern : En revisors dilemma." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-6427.

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Grönlund, Anton, and Sandra Hallgren. "Hur påverkar bolags finansiella stress revisorers formuleringar av going concern yttranden?" Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29019.

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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.

2016-06-03

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Bengtsson, Felicia, and Lovisa Sundberg. "Revisionskvalitet: Effekten av långa och många revisionsuppdrag." Thesis, Mittuniversitetet, Institutionen för ekonomi, geografi, juridik och turism, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39127.

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Revision är en viktig funktion för bolags intressenter som en säkerhet att bolagets företagsinformation är att lita på. Revisionsskandaler runt om i världen har dock gjort att revisionskvaliteten ifrågasatts. I syfte att öka kvaliteten på revisionen har det införts krav på revisorsrotation för bolag av allmänt intresse i Sverige. För en personvald revisor får uppdragstiden som längst vara sju år. Sedan måste bolaget byta revisor. Vidare menar Martin Johansson, tidigare VD för Svenska Revisorsamfundet (SRS), att över 200 uppdrag per revisor påverkar revisionskvaliteten negativt och att ett spann mellan 70 och 150 uppdrag är optimalt.Studiens syfte är att beskriva och analysera om revisionsuppdragets längd och antalet uppdrag påverkar revisionskvaliteten och att diskutera detta i termer av oberoende och kompetens. Genom att mäta going concern-yttranden från revisorn räkenskapsåret innan det år ett bolag gick i konkurs visar studien inget samband mellan längden på revisionsuppdraget och revisionskvalitet. Det är således inte möjligt att slå fast att kortare eller längre revisionsuppdrag ger bättre eller sämre revisionskvalitet. Inte heller finner studien något samband mellan antalet uppdrag och revisionskvalitet. Studien finner således inte något optimalt antal uppdrag med hänsyn till revisionskvalitet. Däremot återfinns de undersökta revisorerna i spannet strax ovanför 70 till 150 uppdrag.
Audit is an important function for corporate stakeholders as an assurance that the company's corporate information is to be trusted. Due to audit scandals around the world, the quality of the audit has been questioned. In order to increase the quality of the audit, requirements have been introduced for auditor rotation for companies of general interest in Sweden. For a person-elected auditor, the term of office may not exceed seven years. Later the company must change the auditor. Furthermore, Martin Johansson, former CEO of the Swedish Auditors' Association (SRS), believes that over 200 assignments per auditor adversely affect the quality of the audit and that a range between 70 and 150 assignments is optimal.The purpose of the study is to describe and analyze whether the length of the audit assignment and the number of assignments affect the quality of the audit and to discuss this in terms of independence and competence. By measuring going concern statements from the auditor for the fiscal year before the company went into bankruptcy, the study shows no relationship between the length of the audit assignment and the quality of the audit. It isn’t possible to state that shorter or longer audit assignments provide better or worse audit quality. Nor does the study find any connection between the number of assignments and audit quality. The study doesn’t find an optimal number of assignments with regard to audit quality. By contrast, the auditors surveyed are just above the 70 to 150 assignments.
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Johansson, Lukas, and Jennie Karlsson. "REVISORERS GRANSKNING AV GOING CONCERN UNDER KRIS : En studie om going concern under coronapandemin och finanskrisen." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20062.

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Bakgrund: Going concern är en av grundprinciperna inom redovisning, vilket innebär att företagen ska fortsätta sin verksamhet under en överskådlig framtid. Under kriser kan osäkerheter uppstå för företag, vilket gör att revisorernas granskning av ett företags förmåga till fortlevnad blir extra intressant att studera. I tidigare forskning har studier gjorts om hur coronapandemin generellt påverkat revisorernas granskning, medan den här studien undersöker hur revisorernas granskning av going concern har förändrats under coronapandemin och finanskrisen. Det finns ingen tidigare forskning angående skillnader och likheter mellan coronapandemin och finanskrisen med avseende till revisorns granskning av going concern, vilket är anledningen till att det undersöks. Problemformuleringar: Hur och varför har revisorernas granskning av förmågan till fortsatt drift (going concern) förändrats under coronapandemin och finanskrisen? Vilka skillnader eller likheter finns det mellan coronapandemin och finanskrisen angående revisorernas granskning av förmågan till fortsatt drift (going concern)? Syfte: Syftet med studien är att få en förståelse över hur revisorerna granskar förmågan till fortsatt drift (going concern) under coronapandemin och finanskrisen och varför revisorernas granskning förändras under dessa kriser. I studien kommer det institutionella trycket hjälpa till att skapa en förståelse för varför revisorernas granskning förändras under kriser. Studien kommer även undersöka utifrån revisorernas perspektiv om det finns några skillnader eller likheter i väsentliga osäkerheter i företagen, ändamålsenliga revisionsbevis samt djupgående granskning mellan finanskrisen och coronapandemin. Resultat och slutsats: Studiens slutsatser är att revisorernas granskning av going concern har förändrats under coronapandemin och finanskrisen. Nya lagar och regler har tillkommit som revisorer i sin granskning behöver förhålla sig till, vilket studien indikerar att dessa förändringar kan förklaras av ett förändrat institutionellt tryck. Coronapandemin och finanskrisen har bidragit till mer djupgående granskning och revisorerna måste säkerställa att de inhämtade revisionsbevisen har en hög kvalitet. Studien har även identifierat att det finns skillnader och likheter angående revisorernas granskning av going concern mellan coronapandemin och finanskrisen, vilket härrör från väsentliga osäkerheter, ändamålsenliga revisionsbevis och djupgående granskning.
Background: Going concern is one of the basic principles in accounting, which means that companies must continue their operations in the foreseeable future. In previous research studies have been done on how the corona pandemic generally has affected the auditors review, while this study examines what the auditors' review of going concern has shown during the corona pandemic. There are already studies on the financial crisis linked to going concern, but there is no previous research regarding differences and similarities between the corona pandemic and the financial crisis. Research questions: How and why have the auditors' review of the ability to continue operating (going concern) changed during the corona pandemic and the financial crisis?What are the differences and similarities between the financial crisis and the corona pandemic regarding the auditors review of going concern? Purpose of study: The purpose of the study is to gain an understanding of how the auditors examine the ability to continue operations (going concern) during the corona pandemic and the financial crisis and why the auditors examine changes during these crises. In the study, the institutional pressure will help to create an understanding of why auditors examine change during crises. The study will also examine from the auditors' perspective whether there are any differences or similarities in significant uncertainties, appropriate audit evidence and an in-depth review between the financial crisis and the corona pandemic. Results and conclusion: The study's conclusions are that the auditors' review of the going concern has changed during the corona pandemic and the financial crisis, which contributes to the review not looking the same during a crisis. The corona pandemic and the financial crisis has led to the introduction of new laws and regulations, which auditors must follow and can be explained by institutional pressure. This has contributed to a more in-depth audit and also to the fact that the auditors must ensure that the audited evidence obtained is of a high quality. The study has identified that there are differences and similarities regarding the auditors' review of the going concern between the corona pandemic and the financial crisis, which stems from significant uncertainties, appropriate audit evidence and in-depth review.
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Adam, Silke. "Das Going-Concern-Prinzip in der Jahresabschlussprüfung /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015672001&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA.

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Books on the topic "Going concerns"

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Warren, Christopher. So you're going to college: Concerns and strategies for the college-bound. Chapel Hill, N.C: Kilroy Press, 1989.

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Board, Auditing Practices. Going concern. London: Auditing Practices Board, 1992.

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International Federation of Accountants. International Auditing Practices Committee. Going concern. New York: International Federation of Accountants, 1989.

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Committee, International Federation of Accountants International Auditing Practices. Going concern. New York: International Federation of Accountants, 1986.

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Aird, Catherine. A going concern. London: Macmillan, 1993.

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A going concern. London: Macmillan, 1993.

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Aird, Catherine. A going concern. Bath, England: Chivers Press, 1995.

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Aird, Catherine. A Going Concern. New York: St. Martin's Press, 1993.

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Jeffreys, Stephen. A going concern. London: Nick Hern Books, 1993.

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Rissman, Rebecca. Going to a concert. London: Raintree, 2012.

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Book chapters on the topic "Going concerns"

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Wood, Susannah M., and Carol Klose Smith. "Moving Toward and Going Through: Counseling Gifted Students With Mental Health Concerns." In Handbook for Counselors Serving Students With Gifts & Talents, 753–73. 2nd ed. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003235415-46.

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Bar-Cohen, Yoseph, David Hanson, and Adi Marom. "Ethical Issues and Concerns–Are they going to continue to be with us or will they turn against us?" In The Coming Robot Revolution, 139–57. New York, NY: Springer New York, 2009. http://dx.doi.org/10.1007/978-0-387-85349-9_7.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Consequences of GCOs." In Auditor Going Concern Reporting, 114–38. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-9.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Determinants of GCOs." In Auditor Going Concern Reporting, 36–58. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-5.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Concluding remarks." In Auditor Going Concern Reporting, 165–66. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-14.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Research issues related to COVID-19." In Auditor Going Concern Reporting, 155–61. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-12.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Determinants of GCOs." In Auditor Going Concern Reporting, 11–35. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-4.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Determinants of GCOs." In Auditor Going Concern Reporting, 76–94. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-7.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Opportunities for future research." In Auditor Going Concern Reporting, 141–54. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-11.

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Geiger, Marshall A., Anna Gold, and Philip Wallage. "Introduction and overview." In Auditor Going Concern Reporting, 3–7. Abingdon, Oxon; New York, NY: Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2021. http://dx.doi.org/10.4324/9781003127093-2.

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Conference papers on the topic "Going concerns"

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Saltmarsh, M. P. "Failure Analysis Challenges of Surface Micromachined Accelerometers." In ISTFA 1997. ASM International, 1997. http://dx.doi.org/10.31399/asm.cp.istfa1997p0127.

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Abstract As more micro-electro-mechanical systems (MEMS) are going into volume production, unique challenges are being presented to the failure analyst. Although traditional electrical components have always had some degree of non-electrical concerns (e.g., chemical contamination, mechanical bond failure), MEMS components, which generally sense non-electrical signals, by their nature require more emphasis on their physical properties. This paper will discuss new applications of existing techniques, notably high resolution infrared and visible laser scanning microscopy to examine and obtain topological (3 axis) information of a silicon encapsulated micromachined accelerometer, both prior to and following decapsulation. The utilization of low intrusion electrical measurement instruments are discussed. A technique for removing a single polysilicon plate with minimal disturbance to an underlying polysilicon plate spaced less than a few microns apart is presented.
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Serafin, Stacey N., and Terrance Dishongh. "Manufacturability of Large SMT Connectors." In ASME 2002 International Mechanical Engineering Congress and Exposition. ASMEDC, 2002. http://dx.doi.org/10.1115/imece2002-33073.

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With the advent of higher signaling frequencies on today’s motherboard, evolution suggests that the electronic industry is near a phase transition of going from through hole mount to surface mount connectors. Current computer infrastructure supports assembly of motherboards using through hole mount connectors from a historical standpoint. This legacy has led placement equipment manufacturers to develop fabrication machines that do not consider long, thin devices such as a PCI or DIMM connector. The reassessment of the world’s method of motherboard manufacturing presents a challenge. Hence the question arises, what is the realistic lifetime of a through hole mount connector and what are the assembly and reliability issues associated with a proposed replacement such as a surface mount connector. This paper addresses the basic reliability concerns of a long, thin, surface mount PCI connector both with, and without retention features.
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Subbiah, R. "On Further Improvements in Predicting Rotor Vibration." In ASME 1999 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1999. http://dx.doi.org/10.1115/detc99/vib-8265.

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Abstract Vibration is one of the primary concerns in rotating machinery. Vibration reduction will help extend turbo-machinery life and is viewed as one of the major winning points for turbine-generator (T-G) manufacturers. To better predict the level of machine vibration requires a great deal of analysis. The success of different analyses mainly rely on reliable models that are accurate and consistently verifiable by testing. Towards this objective, many researchers and businesses spent enormous amount of time and money in the development of accurate and reliable models that closely simulate reality. However, research in rotor dynamic modeling is an on-going effort. In this paper, another new modeling approach that uses strain energy is reported. This modeling technique was successfully applied for rotor torsional and lateral analyses with greater accuracy. Further, a faster and more stable solution method which uses Riccati algorithm is discussed.
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Srimindarti, Ceacilia, Titiek Suwarti, Rachmawati Meita Oktaviani, and Julindo Akhbal Fajar. "Determinants of Going Concern Audit Opinion." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.21.

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Oh, Se-Doo, and Young-Ze Lee. "The Tribological Characteristics of the Surface Coatings on Rotary Compressor Vane in Carbon Dioxide Environment." In ASME 2005 International Mechanical Engineering Congress and Exposition. ASMEDC, 2005. http://dx.doi.org/10.1115/imece2005-80123.

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The carbon dioxide is investigated as an alternative refrigerant to replace HFC refrigerants in refrigerators and air conditioning systems due to the environmental concerns. Because new compressors with the carbon dioxide are going to be operated under the high pressure, the tribology of sliding surfaces in the compressor becomes very important. To develop new compressors, especially rotary type, the friction and wear characteristics of sliding surfaces between a vane and a roller in the rotary compressor were evaluated in this paper. Several hard coatings, such as TiN, CrN, WC/C and two types of nitridings, were applied on vane surfaces in order to improve the tribological characteristics, and their performances were evaluated experimentally. The vane-on-disk type sliding tests were carried out under the various sliding speeds, normal loads, and carbon dioxide pressures with an exclusive high pressure wear tester. From the tests wear volume of vane surfaces applied various coatings were compared. During the tests coefficients of friction and surface temperatures were monitored. Test results showed that WC/C coatings showed good tribological properties. TiN and CrN coated vanes showed good wear resistance properties but produced high friction.
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de Lauzon, Jérôme, François-Xavier Sireta, and Sime Malenica. "Non Linear Wave Loading of the 3D FE Structural Model of Floating Bodies." In ASME 2013 32nd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/omae2013-11134.

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Different numerical methods exist to treat the non-linear wave body interaction problem. These methods go from very complex CFD simulations (VoF, SPH…) to simpler potential flow based methods. Within the potential flow methods, different types of numerical approaches also exist, going from very complex fully nonlinear time domain methods to simpler hybrid frequency-time domain methods. In this paper, only the hybrid frequency-time domain potential flow methods are of concern. The basic principle of these methods is to use the linear frequency domain data and transfer them to the time domain (Cummings-1962, Ogilvie-1964) using the inverse Fourier transforms. Once in the time domain, all kind of nonlinearities can be added on top of the linear solution. This method showed to be very computationally efficient for global behavior of the floating bodies. However, in the context of the body structural response, it is not trivial to make the load transfer from the 3D hydrodynamic panel model to 3DFE model of the structure. One of the main problems concerns the radiation part of the potential which comes into the play through the well-known convolution integral of the impulse response functions. Within the hydro-structure interaction problem which is of concern here, the straightforward application of the Cummings principles leads to the convolution integral for every pressure point (either on hydrodynamic or structural mesh) which can lead to very expensive numerical simulations. Previous study by Tuitman, Sireta, Malenica and Bosman (2009) proposed the use of the fast Fourier transform (FFT) to compute the radiated wave loads at each point of the structural model, as a post-processing of the seakeeping calculations. In this way the CPU time is significantly reduced but the slight unbalancing of the 3DFE model remains. In this paper, we propose the direct use of the local radiated pressure impulse response functions and we show that a good numerical implementation of such method can result in acceptable CPU time with perfect balance of the 3DFE model.
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Pratiwi, Laras, and Intan Rahayu. "Going Concern Audit Opinion in Agricultural Sector." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.024.

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Dhyani, Ritesh. "City Gas Distribution Challenges: Challenges Faced by CGD, IGL — A Case Study With Solutions Adopted." In ASME 2019 India Oil and Gas Pipeline Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/iogpc2019-4582.

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There are some issues and concerns that need urgent attention. Chief among these are delays in securing multiple clearances, lack of well-defined market potential, entry barriers, deficient pipeline connectivity and uncertainty regarding domestic gas supply. The challenges during the reward of license revolve around issues affecting project Internal Rate of Return (IRR), project investment rate of return, market exclusivity, gas allocation, gas availability issues, logistic and manpower issues. With the formation of PNGRB, the safety practices and guidelines were looked into and framed. But once allocation process is over and operation is in progress, there are still several challenges that are being faced as: • Safety Management • Space Constraint for CNG station facilities • Queue Management • GIS for CGD network • Third party damages • Coordination with other utility Companies • Compliance of emission norms • Equipment Availability • Customer satisfaction (Services, Metering, billing) • Threat of alternate energy solutions • Embrace digital technology in conjunction with analytics intervention. • Compliance of stringent targets by the ministry. For IGL, being into the operation at the capital of the nation the major concern with CGD is safety, customer friendly operation and on-time solutions. This paper will discuss in detail the work adopted by IGL to cater the problem of space constraint, queue management and external threats. Apart from this, it also covers the various technologies and automation strategies adopted towards safety system, metering, billing, equipment availability etc. CGD companies must embrace digital technology in conjunction with analytics intervention to enjoy technology renaissance. It will help in achieving improvements and address issues in PNG, CNG and management of assets, among others. Emphasis will be given to provide a few such initiatives in detail, mentioned above, such as the pilot project going for HCNG plant, SCADA system for online monitoring of equipment, GIS system for pipeline integrity, automation of safety system and customer satisfaction.
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Erickson, Marjorie, and Mark Kirk. "Addressing NRC Concerns Regarding Proposed CC N-830: Direct Use of Fracture Toughness for Flaw Evaluations of Pressure Boundary Materials in Class 1 Ferritic Steel Components." In ASME 2019 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/pvp2019-93653.

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Abstract Section XI of the ASME Boiler and Pressure Vessel Code provides KIc and KIa fracture toughness models for ferritic steels. These models are based on linear elastic fracture mechanics methods and were initially developed in the 1970s; they remain largely unchanged since that time. Recently, a modification to Code Case (CC) N-830 has been proposed to provide alternative fracture toughness models for use in the flaw evaluation methodologies of ASME Section XI Nonmandatory Appendices A and K. The integrated models contained in proposed Code Case revision predict the mean trends and scatter of the fracture toughness behavior of ferritic steels throughout the temperature range from the lower shelf to the upper shelf. These models include the transition fracture toughness Master Curve and crack arrest master curve approaches that describe the temperature dependence and scatter in KJc and KIa, respectively in the lower transition temperature region. Also included is a model describing the temperature dependence and scatter of JIc on the upper shelf. Finally, linkage models quantify the inter-relationships between these toughness metrics and how they change due to the irradiation-induced hardening. Together, these models describe the temperature dependence and scatter of fracture toughness initiation and arrest behavior for all ferritic reactor pressure vessel (RPV) steels from lower shelf through transition to the upper shelf, all indexed to a single parameter: T0. In late 2017 the Electric Power Research Institute (EPRI) published a report, MRP-418, providing the technical basis for these revisions to CC N-830. Nuclear Regulatory Commission (NRC) staff review of the revised Code Case and MRP-418 resulted in substantive questions regarding validation and range of applicability of the various toughness models. An on-going effort addresses these concerns, and a revision to MRP-418 scheduled for publication later in 2019 will summarize that work. This paper describes the efforts of the WGFE CC-N-830 group to respond to the NRC’s comments, and summarizes responses to some of the comments.
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Tick, Andrea, and Judit Beke. "ICT-supported Learning: Concepts going viral." In 2021 IEEE 15th International Symposium on Applied Computational Intelligence and Informatics (SACI). IEEE, 2021. http://dx.doi.org/10.1109/saci51354.2021.9465605.

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Reports on the topic "Going concerns"

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Ma, Yueran, and José Scheinkman. Going-Concern Debt of Financial Intermediaries. Cambridge, MA: National Bureau of Economic Research, November 2020. http://dx.doi.org/10.3386/w28088.

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Kindt, Roeland, Ian K Dawson, Jens-Peter B Lillesø, Alice Muchugi, Fabio Pedercini, and James M Roshetko. The one hundred tree species prioritized for planting in the tropics and subtropics as indicated by database mining. World Agroforestry, 2021. http://dx.doi.org/10.5716/wp21001.pdf.

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A systematic approach to tree planting and management globally is hindered by the limited synthesis of information sources on tree uses and species priorities. To help address this, the authors ‘mined’ information from 23 online global and regional databases to assemble a list of the most frequent tree species deemed useful for planting according to database mentions, with a focus on tropical regions. Using a simple vote count approach for ranking species, we obtained a shortlist of 100 trees mentioned in at least 10 of our data sources (the ‘top-100’ species). A longer list of 830 trees that were mentioned at least five times was also compiled. Our ‘top-100’ list indicated that the family Fabaceae (syn. Leguminosae) was most common. The information associated with our mined data sources indicated that the ‘top-100’ list consisted of a complementary group of species of differing uses. These included the following: for wood (mostly for timber) and fuel production, human nutrition, animal fodder supply, and environmental service provision (varied services). Of these uses, wood was most frequently specified, with fuel and food use also highly important. Many of the ‘top-100’ species were assigned multiple uses. The majority of the ‘top-100’ species had weediness characteristics according to ‘attribute’ invasiveness databases that were also reviewed, thereby demonstrating potential environmental concerns associated with tree planting that need to be balanced against environmental and livelihood benefits. Less than half of the ‘top-100’ species were included in the OECD Scheme for the Certification of Forest Reproductive Material, thus supporting a view that lack of germplasm access is a common concern for trees. A comparison of the ‘top-100’ species with regionally-defined tree inventories indicated their diverse continental origins, as would be anticipated from a global analysis. However, compared to baseline expectations, some geographic regions were better represented than others. Our analysis assists in priority-setting for research and serves as a guide to practical tree planting initiatives. We stress that this ‘top-100’ list does not necessarily represent tree priorities for the future, but provides a starting point for also addressing representation gaps. Indeed, our primary concern going forward is with the latter.
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Perdigão, Rui A. P. Earth System Dynamic Intelligence - ESDI. Meteoceanics, April 2021. http://dx.doi.org/10.46337/esdi.210414.

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Earth System Dynamic Intelligence (ESDI) entails developing and making innovative use of emerging concepts and pathways in mathematical geophysics, Earth System Dynamics, and information technologies to sense, monitor, harness, analyze, model and fundamentally unveil dynamic understanding across the natural, social and technical geosciences, including the associated manifold multiscale multidomain processes, interactions and complexity, along with the associated predictability and uncertainty dynamics. The ESDI Flagship initiative ignites the development, discussion and cross-fertilization of novel theoretical insights, methodological developments and geophysical applications across interdisciplinary mathematical, geophysical and information technological approaches towards a cross-cutting, mathematically sound, physically consistent, socially conscious and operationally effective Earth System Dynamic Intelligence. Going beyond the well established stochastic-dynamic, information-theoretic, artificial intelligence, mechanistic and hybrid techniques, ESDI paves the way to exploratory and disruptive developments along emerging information physical intelligence pathways, and bridges fundamental and operational complex problem solving across frontier natural, social and technical geosciences. Overall, the ESDI Flagship breeds a nascent field and community where methodological ingenuity and natural process understanding come together to shed light onto fundamental theoretical aspects to build innovative methodologies, products and services to tackle real-world challenges facing our planet.
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