Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

Många anhöriga till officerare som tjänstgjort i internationell insats har upplevt negativa fysiska och psykiska besvär under och efter insatsen. Men hur påverkar detta officeren när denne ska återgå till det ordinarie arbetet eller åka på nästa insats, sett från en psykosocial arbetsmiljöaspekt? Och förändras detta med anledning av de nya lagstadgade kraven om tjänstgö-ringsskyldighet och uppföljningsansvar? Detta handlar en del av studien om. Den andra delen av studien beskriver hur ett framtida anhörigstöd kan utformas, kopplat till de nya kraven.Studien syftar till att ge en ökad förståelse till att officer och anhöriga tillsammans utgör en ge-mensam social ordning och att ge underlag till fortsatt forskning. Vidare syftar studien till att bidra med konkreta förslag till anhörigstöd till myndigheter och organisationer som idag arbetar med det.Studiens empiri erhålls genom djupintervjuer med sex långvariga partner till officerare som kom-pletteras med textempiri.Studien påvisar att det finns tendens till ett meningssamband mellan anhörigas upplevda välbefin-nande och officerens psykosociala arbetsmiljö.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Corporate Social Responsiblity is today a well known concept in the business world. The concept contains responsibility and sustainability for those who chose to work with Corporate Social Responsibility and the three responsibility areas within the concept. Responsibility and sustainability is of importance, no matter what core business a corporation has. The responsibility goes both out from the corporation, to take care of the surrounding society and the environment. The responsibility also concerns the corporation interal, aiming for a sustainable work enivornment and good working conditions.

This study examines how the Swedish state has communicated security, threats,and citizen responsibility to the population through different versions of thebrochures ?If Crisis or War Comes?. Drawing on securitization theory and UlrichBeck?s theory of the risk society, the study analyzes how threat perceptions, protected referent objects, and the role attributed to individuals have changed overtime. The analysis is based on a deductive qualitative content analysis of sixbrochures published in 1943, 1952, 1961, 1989, 2018, and 2024.The findings demonstrate a clear transformation in the construction of threats,shifting from a predominant focus on conventional military conflict during theSecond World War and the Cold War to a more diversified threat landscape in thetwenty-first century, including societal disruptions, propaganda, cyber threats,environmental risks, and pandemics.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.

AbstractThe aim of the study was to describe district nurses experiences meeting intimate of cancer patients in home care. The study had a qualitative approach with a descriptive design. The sample consisted of ten district nurses employed in primary health care, working in emergency duty in a district in the Middle of Sweden. The results are presented from the two categories; to communicate and being competent, which was formulated to one theme. The theme ?Being safe in one´s professional role, being aware of possibilities and difficulties when encountering intimates in home care?.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

Holy war against the aberration and the newspaper terrorismHeligt krig mot förvillelsen och tidningsterrorismen This paper explores Bernhard von Beskow?s (1796-1868) conservative critique of the, for the early 19th century, new dominating voice in public matters namely the liberal press. There are competing narratives about the emerging liberal press and its critics. On the one hand the conservative critics were seen as hopeless reactionaries which acted against freedom of the press, themselves stripped of positive ideals and/or handled with little interest as footnotes in the great story of the liberal victory over its opponents. On the other hand this story has been questioned and an alternative has been presented of how to understand the conservatives and their critique of the press.