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.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

The purpose of this thesis is to draw a picture of pedagogical work at the senior level with a critical perspective of information and media. As a method for gathering material for the analysis, a case study was made with qualitative interviews together with documents that describe the case. Relevant literature for the subject has been used as an introduction and as a theoretical basis. The literature concerns subjects such as a childrens relation to media, the schools intructions, the role of the school library and some theories regarding learning. The conclusion is that the respondents focus on conversations and reflection regarding the sources of information and its use, and that the childrens adaption of the material is an important factor in teaching.

The master thesis deals with three completely different areas: the place, the light and the design, which all are parts of the subject landscape architecture. The Place in this paper is the graveyard, the Light is the artificial and the Design is an illumination. The common denominator is the graveyard at Galärvarvet in Stockholm, Galärvarvskyrkogården, where the three parts meet in a clear and outspoken need of new lighting. The problem formulation is: Is it possible for a graveyard to be looked upon and used as a park? How do the administrators and the designers reason in this matter and what are the consequences for example the illumination at a graveyard? This is being investigated and discussed in general and thereafter the thesis is specifically focussed on the needs and solutions for the graveyard at Galärvarvet. The thesis, which is mainly based on facts from litterature, location studies and interviews, contains of pure parts of fact, discussion parts, different types of analyses, reflections of the author, illustrations and photos from the graveyard at Galärvarvet and also a lighting proposal for the graveyard and its close environment. The purpose of this work is to show the connection between the usage of the graveyard and its illumination. All to simplify for the administrators, planners and designers. Hopefully this thesis will be of use in the deciscion making process for future lighting projects for the graveyard administration in Stockholm as a basis for their discussion and decision process for future lighting projects..

Stjärnägg is a sales organization operating on the Swedish eggmarket, owned by nine Swedish packing companies. Those nine packing companies are not just owners of the sales organization, but at the same time competitors since they compete in the market when they do not sell the eggs through Stjärnägg.The purpose of this thesis is to evaluate the sales organization from a supplier and owner perspective. To answer the purpose of this study, qualitative interviews have been conducted with the owners of the egg packers. This has been done in order to get as fair picture of the sales organization as possible. From the answers of the interviews, a compilation has been made to be able to give Stjärnägg concrete proposals of improvements in the organization.

This theisis aims to expand the understanding of how the termination of Östran local editorial staff is effecting the municipality politics and organisation orientated substance of the rivale newspaper Barometern when it becomes a monopoly news paper. I examine if the hypothesis in consideration of the press investigation of 1972 will occur through a quantitative analysis of selected articles in Barometern and Östran in 2010 and 2014. I examine if the information will be insufficient, if it will be a monopoly of opinion formation, if the investigative journalism will be suffering and if the group communication will be worse.With this analysis it becomes clear that the news paper Barometern cover less of the municipality politics and organisation orientated substance when it is a competive news paper. My analysis shows us that the information will not be insufficient, it will not be a monopoly of opinion formation, the investigative journalism will not be suffering and the group communication will be worse when Östrans local editorial staff is terminated. .

The hospitalization of childbirth and maternal care in Sweden is from an international perspective quite unique. It was implemented already in the beginning of the 20th century and fully mainstreamed by the 1960?s. This essay examines the professional discussions of midwives and doctors as depicted in their union?s membership papers, during the hospitalization period.

Hemoglobin is an oxygen binding protein in erythrocytes. Hemoglobin is composed of four polypeptide chains. During the fetal stage the type of hemoglobin called fetal hemoglobin (HbF) dominates. After birth HbF is replaced by adult hemoglobin (HbA). HbF persists in concentrations less than 1%.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

The purpose of this thesis is to examine the narrative elements in three of the Swedish artist Karin Mamma Anderssons paintings and try to see what kind of stories that might be hidden in these paintings. I have chosen three different themes as tools for this study. They are: the meaning or the importance of the titles, painting as a medium and the narrative elements or components in the paintings. Furthermore I also use the semiotic method in my analysis based on the ideas of Roland Barthes combined with a feminist theoretical standpoint with a gender perspective. This means my study is based on the reception of these images and what kind of message they might carry.

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

Mental ill-health has increased in the community and especially among young people. Stress is considered as a conduciveness cause to the increasing mental ill-health and stress can lead to angst, worry, depression etcetera. The purpose with this study is to investigate how school nurses and welfare officers in high schools within defines and works with stress among the youths. The study also investigates how the school nurses and the welfare officers work to prevent stress in the schools and if there is cooperation between the two professions. The study is based on a social constructive perspective and a system-thinking.

The main purpose of this essay is to through theories about internal communication, channels to communicate through and change management study how these can be related to the processes at the Swedish Consumer Agency due to its future relocation. The main question within this essay is therefore:- How has the internal communication and the change management at the Swedish Consumer Agency developed in comparison with the prescribed theories?This essay is divided into three different parts (ideal, reality, ideal/reality) which can be derived to the essays theory, result and analysis chapters. The theories are the ideal while the result describes the internal communication and the change management during the process (the reality). In the analysis chapter, the ideal and the reality are compared to distinguish how the reality has been working in comparison to the ideal.The internal communication has mainly been distinguished through the authority?s intranet and the information communicated has comparatively been fast, open, objective and reliable.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

The aim of this study was to examine what impact restored and constructed pounds and wetlands have on waterfowls in the area of Linköping. The birdlife in five constructed wetlands werechosen to investigate if specific factors like age, size and vegetation affected the avian diversity in wetlands. Also, extra focus has been given to the threatened Horned Grebe (Podiceps Auritus), breeding in the studied area. The results showed that the number of species as well as individuals of waterfowl and Horned Grebe changed over time in what might be a result of succession in the wetlands. Comparing the number of birds to the size of the wetlands showed a clear correlation. Larger areas inhabited greater numbers of species and individuals.