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.

The project was carried out in cooperation with the department of product development IOS at IKEA. The work included improvements of a new existing product that Ikea soon will release on the market, Observatör, a wall bracket for flat screens. The product is supposed to fulfil the needs within this market for IKEA. However, since Ikea was not satisfied with it, our work was to carry out the improvements that were specified in the beginning of the project. Another task in the project was to develop a side-product that is supposed to be used together with Obeservatör for storage of DVD/decoders.The project included labour as problem definition to final technical drawings and a prototype.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Detta arbete beskriver hur Herons ångkula fungerar och hur den har byggts.Ånkulan konstruerades för ca 2000 år av Heron.Meningen var att få fram en verkningsgrad eftersom denna var okänd. Verkningsgraden blev aldrig konstaterad. Endast en teoretisk beräkning för verkningsgraden gjordes. Kulan sattes inte i rotation av ångtrycket som byggdes upp när det eldades under denna.Anledningen var troligen att det var för mycket friktion i tätningen som skulle tillföra matarvatten in i kulan. Värmeöverföringen mellan gaslågan och kulkroppen var inte heller den mest optimala.Kulan med tillhörande kringutrustning byggdes under dec-07/jan-08 efter eget tycke och utan någon existerande ritning.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

According to FSC (Forest Stewardship Council) shall at least a mean of 10 trees per hectare including riparian zones and other areas with high biological values be left in final felling. In addition large clear areas should not be created and all retained trees with high environmental value shall be spared. To leave trees in final felling means a lower cutting volume and hence a lower income from the cutting, but it also means that the production in the next generation becomes less because of competition. The aim of this study was to evaluate the effect retained trees have on the production in the new generation of forest, and to investigate if there is any way to lower this effect. The environmental care has also been estimated by the amount left in final felling.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Eight out of ten Swedes has once in a while pain in the back, neck or shoulders. This often depends on inactivity and monotonous work under a long time. Pain affects us mentally since the body and mind affect each other, which can lead to an evil circle of pain and depression. A typical imbalance in an office worker with the arms in front of the body while working is that the muscles on the front of the trunk will be shortened, since they never work with their full length and become strong because of the constant use. On the other hand, the muscles on the back of the trunk will be weakened and elongated, since they are working in an extended and static position.

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

This study was performed in an afforestation experiment established 1982 on an abandoned peat harvesting area, Flakmossen, in the province of Värmland, SW Sweden. The experimen-tal design include planting with Scots pine (Pinus sylvestris), in combination with various drainage intensities (20, 30, and 40 m between ditches), and fertilizer doses 0, 100, and 200 g PK per seedling applied at the date of planting. The aim of this study was to achieve more knowledge about the conditions on afforestation of peat harvesting areas, especially regarding drainage intensity and fertilization requirements, by means of determining the stand growth and yield in the Flakmossen trial. The forest growth did not differ significantly between the drainage intensities tested when the same amount of phosphor and potassium fertilizer was added. Thus, shorter distances between ditches than 40 m can not be recommended. When no fertilization was carried out seedling survival was very low, and the growth of sur-vived seedlings was poor. The largest diameter and height growth were observed in the areas where the highest dose of phosphorus and potassium (200g/seedling) was given.

Bakgrund: I Stockholmsregionen råder det en brist på intensivvårdssjuksköterskor. En orsak är hög personalomsättning där många intensivvårdssjuksköterskor lämnar intensivvården inom två år efter anställning på grund av hög arbetsbörda, otillfredsställande lön eller bristande möjligheter till kompetensutveckling. Arbetsgivare som uppmuntrar till kompetensutveckling får fler intensivvårdssjuksköterskor att stanna kvar inom intensivvården även om arbetsbördan är hög.Syfte: Syftet med denna studie är att undersöka vad intensivvårdssjuksköterskorna anser om arbetsväxling som kompetenshöjande intervention.Metod: Studiedesignen var kvalitativ och som metod har fokusgruppsintervjuer använts. Materialet har analyserats med hjälp av kvalitativ manifest innehållsanalys.Resultat: Studiens huvudresultat var deltagarna ansåg att arbetsväxling fungerar som kompetenshöjande intervention. Resultatanalysen utkristalliserade totalt fem teman: arbetsväxlings inverkan på kompetensen, arbetsväxlings inverkan på individen, arbetsväxlings ömsesidiga påverkan mellan avdelningar, arbetsväxling som kvarhållande åtgärd och anledning att stanna kvar inom intensivvård.Slutsats: Studien visade på att intensivvårdssjuksköterskan anser att arbetsväxling är en kompetenshöjande åtgärd för intensivvårdssjuksköterskan.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).