Bakgrund: Penningtvätt har under de senaste åren ökat och fått mycket uppmärksamhet. Nya lagar och regleringar med syfte att förebygga och bekämpa penningtvätt har tagits fram. För att uppnå målen har ett flertal organisationer skapats på nationell och international nivå. Flera tillsynsmyndigheter har fått uppdraget att medverka i bekämpning av penningtvätt. Syfte: Syftet med studien är att undersöka revisorns förhållnings- sätt till lagen om penningtvätt.

This thesis aims to contribute to improved functional procurement of photovoltaic systems, PV systems. Functional procurement means that criteria concerning a function are set rather than specifying technical details or products. Possible advantages and difficulties in using functional procurement have been analyzed by interviews, simulations and a case study. Electricity production and surplus production for different scenarios have been simulated via MATLAB. The MATLAB script was also used to generate rules of thumb on feasible solar fraction for six different load profiles; a church, a farm, a car mechanic, an office, an industry and an apartment building.

The purpose of this study is to investigate if there is enough consideration taken to sensitive forest areas close to water or wetlands during clear cutting assignments, and to estimate the extent of damage made by forestry machines used at that time. A field and literature study is used to show how to improve and prevent the damage made in the wake of the machines. This study is made for Sydved, and shall culminate in a policy to prevent ground damage during their clear cutting assignments. The areas which were part of the field studies were clearcuttings on fine grained soil close to water and wetlands. The purpose was to find out if the water had been affected, what had been done to prevent ground damages and what more could have been done. The results of the field studies show that more work needs to be done to reach up to expectations. More information about the assignment area, better planning of sensitive regions, and strengthening of the main haul roads with brush are some of the improvements that can be done. There is also a need for more exact guidelines, follow-ups and education for everyone involved to have the same goals and understanding to prevent ground damage..

This essay focuses on different aspects of the concept of freedom of speech. The purpose is to examine the opinions and thoughts that upper secondary school students have on rights, responsibilities and limitations when it comes to freedom of speech, and to investigate theirschool experiences of the mentioned freedom. Focus groups have been used as method and two group interviews have been conducted, one at a vocational and the other at an academic upper secondary school. Overall, nine students from the third grade participated in the interviews.The essay's results show that the students believe that everyone in society should have theright to be heard, whether you have extreme or divergent opinions. The interviewed studentsexpresses that all people have great responsibility for their opinions, however that, opinionsdiffer on how to interpret the concept of responsibility.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

The great economic impact of startups on society has made these types of companies an increasingly popular subject for research. Though no single definition of the word startup currently exists, one could define it as a temporary organization in search of a scalable, repeatable, and profitable business model. Seen from a historic perspective, tech-startups in particular should be considered a new phenomenon and the topic is still relatively unexplored. This study investigates the structure in tech-startups during their first months of existence and compares it to the structure that prevails when the companies have recruited at least five additional employees. In addition, the study explains why these changes occur.

The purpose of this study has been to describe and analyze how seven Swedish preschool teachers and two special education teachers think and work with children who show a lack of social skills. The study method has been semi-structured interviews with the educators which have been analyzed and sorted under different themes/categories. The theoretical framework used in this study is sociocultural, relational and categorical perspectives. These perspectives have been chosen in order to better understand how teachers see their role in supporting children in need of special support. The environment in the preschool is found to be of great help and the teachers? approach is of great importance.The research emphasizes the importance of integrating thinking, feeling and behavior.

The aim writing this essay is to understand and to explain difficulties with communications during sign language interpreting at the Video Relay Service (VRS). Another aim is also to identify the necessery conditions for communications at the VRS and to investigate why difficulties may arise in lack of these necessary conditions. The questions of this essay are: Which are the vital important difficulties in communication at the VRS and why do these difficulties arise?To answer these questions, four sign language interpreters working with the VRS, have been interviewed. These interviews constitute the empirical data of the essay.

The work place is becoming more flexible and an increasing number of employees report to a leader in another location or country. The borders between different countries, work places and cultures are diminished to a greater extent than before. Working from a distance means new opportunities in terms of competence development, flexibility in working hours, tasks and resources, a larger platform for various career opportunities and an expanded network. The purpose with this study is to examine how leaders can create a successful virtual team and motivate remotely. The qualitative study is carried out through interviews with leaders and employees within Nielsen Nordic.

This thesis was developed as an assignment from Ludosity Interactive where the goal was to develop a copy of the Xbox Live Indie Games-marketplace from the Xbox 360. Ludosity Interactive had a necessity to easily test a game's attractiveness to potential customers using testing people from outside the company in a simulated Xbox Live Indie Games test environment; excluding this developed system there is no other way to do such an analysis without actually releasing the game on the Xbox Live Indie Games marketplace and then analyze the resulting sales from the product.The finished system had to be similar to the original system to the degree that a user could see past the interface itself and use the system just as he/she would have used the real marketplace. It also had to be easy to change and add games to the system so that Ludosity Interactive easily could show the games and the data that they deemed interesting for their tests. The final product was developed using C#, XNA and XML together with an Agileinspired development method in combination with Pivotal Tracker. This report describes how this product was developed..

For most pupils homework is a natural part of school and their education and there are several providers of homework assistance: the pupil's parents, sibblings, friends, Internet forums, hired private tutoring, non-profit organisations and at times even the pupil's school. This study has investigated the use of the school-based homework assistance programme at the Upper Secondary School of Psychology in Stockholm and why the programme is not more frequently used by its pupils. The school offers homework assistance two hours each Thursday afternoon, with at least two teachers being present to tender for the school's 127 pupils. The cost of the programme has been estimated to approximately 12 500 Swedish kronor per week. Through the main use of a questionnaire given to both the school's students and teachers, as well as an interview with the school's headmaster, this study will show that despite receiving the opportunity few pupils take part of the programme on a regular basis.

På senare år har ansvarsfullt företagande blivit en allt viktigare del av företagande, där företag måste ta hänsyn till arbetsvillkor och miljöpåverkan i sin verksamhet. Ett begrepp som är starkt kopplat till ansvarsfullt företagande är Corporate Social Responsibilities (CSR). CSR har en lång och varierad historia i litteraturen. Även om CSR nämns några gånger innan 1950-talet, ses tiden efter som den moderna eran för CSR när det gäller definitioner av begreppet. Problemet med CSR är att det är resurskrävande för företag och att begreppet inte är klart definierat. Utöver det kan CSR bli en pappersprodukt där företag använder CSR som ett PR-verktyg.

According to the Swedish curriculum the education should establish respect for human rights and democratic values (Skolverket, 2011, s.7). The purpose of this study is to investigate how five first grade teachers understand the democracy education and how they practice it in reality. I have, based on the purpose of this study issued following questions:What is the teachers interpretation of the democracy education? How does the teachers work with democracy in practice?What difficulties does the teachers see with the democracy education?This study is made through a qualitative method based on interviews with five teachers. The results show that the teachers at both schools, despite the different definitions of the concept of democracy, yet interprets democracy education relatively equal.

This report is on concrete work during the winter and is implemented on Peab?s behalf. The assignment was to describe the differences between a summer- and a winter casting. While it shows the complications that exists, it also show what aids are available, both electronic via computer and physical aids.The information that I have developed is originally from theory in books, information on the internet as well as practical experience from knowledgeable people that works in construction output. Other theories are those I have learned throughout the education to become a construction engineer, including all oral sources over the years.The results I have come up with, I hope will be able to help future construction projects in the planning phase of a winter casting.

The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.