Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvättSyfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt.Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv.Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer.

We have studied the effects that blogs have on the society through interviews with influential bloggers, a news director and the founder of Sweden?s largest blogprovider.Existing theoretical work by other researchers have been used as a starting point to our thesis. Via a deductive method we then proceeded to test these existing models and viewpoints on the reality.Through our research we have concluded that blogs, if they co-operate, have an agenda-setting function, and that they can affect newspapers to write about certain topics.We have also discussed blogs role as media watch dogs. Gunilla Sax, news director, questions the blog world?s ability to fully cover all media, and to deliver a systematic and just review of the media.

The purpose of this essay was to examine how childless homosexuals (men and women) were looking at family formation and parenthood. The essential questions were how the homosexuals felt about their own parenthood in the future and about different family constellations. We also wanted to examine how they experienced reactions from the society and what they thought about the current Swedish laws in force of adoption and insemination.We have chosen to work with a qualitative method and interviewed nine childless homosexual men and women in the age between 21 - 39 years to get some answers about the questions above.The main result from the interviews was that the homosexuals had the same thoughts like any other future parent but with a more complicated engagement. Even though they some times felt a resistance in the society against homosexual parenthood it was not a thing that would stop them from getting children..

This essay attempts to examine the discourse of the Sweden democrats in relation to thevalue system of the Swedish national school.To analyse the political texts I use discourse analysis and especially the method and approachconducted by Judith Lee Bacchi. Bacchi focuses on the construction of a problem in variouspolitical discourses. When performing this kind of analysis the main question is (accordingto Bacchi): ?What is the problem represented to be??I find that the Sweden democrats construct the ?migration politics? and the ?multiculturalpolitics? that is guiding the society as the cause of most problems in our society. To solvethe ?problems? they promote a nationalistic and a cultural racist discourse especiallypinpointing the ?Muslims? as being a problem.Since the Sweden democrats are striving to implement their discourse in the society andschool, and since their discourse already are reproduced by solar students in the classroom,I find it important to examine the essence of their particular discourse and contrast it withthe current value system of the Swedish schools.I don´t find the nationalistic and racist discourse of the Sweden democrats to correspond tothe value system of the Swedish school, mainly due to their strive to create alienation, andby labeling individuals in a reductive manner, instead of using apparent differences as asource for democratic discussions in the classroom.

 Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

The aim of this thesis is to investigate and increase the understanding of a present function of today´s public library, namely the function of meeting place; here called the social function or social space. Two small town libraries are included in the study, and the questions examined are:How is this function described at the two libraries and what similarities and differences are there between the two? How can one describe the relation between how the library as social space is described in research and at the libraries? The theoretical framework used in examining these questions, consists of three different discourses in culture policy (the discourse of state, market and civil society) and theories on civil society and the public library. A summary of current research makes visible eight different aspects of the public library as a social space. These aspects functions as parts of the theoretical framework as well.

The main purpose of this master thesis is to investigate how six elderly individuals, 65-75 years old, use and perceive Internet in their everyday life. The focus in this study is to enlighten elderly people as Internet-users.In 2010 many elderly people are still digital excluded. In Europe and in Sweden efforts are made to educate citizens to use the Internet, and that benefits of the digital society should be available to all.This study is based on the following questions: what made the informants take an interest in the Internet in the first place? How and for what purpose do they use it? And how do the informants regard to their own Internet usage and its importance in society?We interviewed six people aged 65-75 years old, using semi-structured questions. The data was analyzed by using the theory developed by Hektor concerning Internet and information behaviour in everyday life.

This master thesis is a study of a new electronic library reference service-project called Speak instantly to a librarian and the purpose of the thesis is to investigate a new electronic reference service and how the librarians who work with it experience it. This should be seen from an informational society point of view. The study is conducted from two questions: - What needs do the libraries have and how do they argue for the project and the chat-reference service Speak instantly to a librarian? - How do the librarians experience the personal work situation in the new reference service, and its use of chat technology? Together with interviews of a selected group of librarians from the public libraries of Göteborg, Malmö, Nacka and Stockholm, this thesis includes aspects such as the theory of the informational society by Manuel Castells, as well as literary studies of the history of library reference, the development of electronic reference service and the virtual library, and the background and the beginning of the studied project Speak instantly to a librarian. The thesis also contains an overlook of other similar library projects in the United States of America.

Bakgrund och problemdiskussion: Revisorns funktion är att agera som extern övervakare genom att skapa förtroende mellan bolaget och dess intressenter. Detta sedan det finns ett behov att informationen är tillförlitlig för att upprätthålla en välfungerande kapitalmarknad. För att detta ska vara möjligt krävs att revisorn förbehåller sig oberoende och innehar tillräcklig kompetensen. Det är även dessa komponenter som definierats vara summan av revisionskvalité. Vi föreslår att dimensionerna påverkar revisionskvalitén olika beroende på om bolaget är ett familjeföretag eller icke-familjeföretag.

Mindre företag är viktiga för den samhällsekonomiska utvecklingen och för skapandet av nyaarbetstillfällen. Lån har visat sig vara en viktig finansieringskälla för dessa företag, men pågrund av informationsasymmetri och högre operationella kostnader har tillgången tillkonkurrenskraftig lånefinansiering framhållits vara problematisk. Den externa redovisningenkan användas för att minska informationsasymmetri och reducera detta problem.Redovisningskvalitet, upplevd revisionskvalitet och revisionens utfall utgör delar av denexterna redovisningen, vilka i tidigare studier visat sig påverka företags kostnad för lånatkapital. Svenska privata mindre företag är en grupp av företag som tidigare inte behandlats idetta avseende och syftet med denna studie är att undersöka hur dessa företags kostnad förlånat kapital påverkas av redovisningskvalitet, upplevd revisionskvalitet och revisionensutfall. Med hjälp av årsredovisningar från ett stickprov om 395 slumpvis utvalda företag ochen regressionsanalys besvaras studiens problemformulering.

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.

The study discloses unaccompanied children´s socialization in their new society. The purpose of the study is to investigate how unaccompanied children's schooling is an important factor in their socialization and skills development in their new society. For example, we have chosen to illustrate how their school works and if and whether the teachers receive the support they need in order to help children develop their skills so they can find their way in society. The research is based on three different methods. The first method is based on literature research.

There is a lack of consensus within politics on how to deal with the so-called youth problem that exists in vulnerable areas. The politicians' positions are communicated in speech and writing and influence the majority society's attitude to children in vulnerable areas. Children are at the same time a vulnerable group in society. They are dependent on adults and need their guidance and support throughout their upbringing. In vulnerable areas live children whose health is affected by social and economic vulnerability and discrimination from the outside world. By looking into how hegemonic masculinity as norms are formulated in Swedish political documents, in relation to experiences of stigmatization and violence among children from vulnerable areas, this study wishes to examine if children?s right to a life without violence is being respected in vulnerable areas.

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.