Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against Economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against Economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the Economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing Economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

What is an economic crime? Who is an economic criminal? How do we speak of the phenomenon and what does they way we speak mean? The immediate result of the study is that there is a stereotype image of the economic criminal that is produced within peoples speech. This image contains characteristics that bring the subject, the economic criminal, far away from the traditional crime subject, and brings it closer to a non-criminal subject. This motion render possible that economic criminals can talk of themselves as ?not bad people?, ?normal? and ?like everyone else?.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

This essay investigates whether there?s logic behind the sanction system regarding the penalty imprisonment in the swedish penal code. The focus is in general on crimes against the person and crimes against the state, but in particular on crimes of serious fiscal offence and crimes of serious assault. The idea with the essay was also to explain the wording purpose behind the punishment ranges in these selected crimes. The essays focus is on the public unawareness on how the punishment ranges is used.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

AbstractIn 1998 the United Nations held a diplomatic conference on the establishment of an International Criminal Court in Rome. In the end of the conference the negotiating states adopted the Rome Statute by which an international criminal court was established. The court, which entered into force on 1 July 2002, has jurisdiction over the crimes of genocide, crimes against humanity and war crimes. The court also has jurisdiction over the crimes of aggression but the court will only be able to exercise its jurisdiction of this crime category when the member states of the court have found a definition of the crime.In the draft statute, which was prepared before the conference, acts of terrorism were a proposed crime. With the starting-point in the Rome conference this essay studies how the working-definition of crimes of terrorism was elaborated in the draft statute and how the state delegations viewed the crime.

AbstractThere is a general perception that women are victims and men are the perpetrators of sexual offense. Female perpetrators of sexual crimes have been neglected in the research literature, because female sex offenders do not live up to preconceptions of female as motherly and caring. Females tend to be responsible for a very small portion of all crimes and are estimated to account for 1-2% of all sexual offenses. Theories use to discuss female sex offending include neutralization of behavior, mental health and feminist theory. The aim of the present study was to describe female sex offenders and examine the relationship between the perpetrator and the victim by analyzing court judgments.

This study aims to examine young peoples? attitudes towards crimes related to riots. It also examines if there?s a difference in attitudes to different crimes and if there is a connection between these attitudes and friends experience of crime, gender, socioeconomic position or residential area. There is a lack of research in this area, most of the studies on riots focus on the reasons and driving forces leading to riots.

This essay investigates whether there?s logic behind the sanction system regarding the penalty imprisonment in the swedish penal code. The focus is in general on crimes against the person and crimes against the state, but in particular on crimes of serious fiscal offence and crimes of serious assault. The idea with the essay was also to explain the wording purpose behind the punishment ranges in these selected crimes. The essays focus is on the public unawareness on how the punishment ranges is used.

BACKGROUND The Economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit Economic crimes and the reasons why they do it.

We have chosen to analyze how four well known sex crimes were presented in the Swedish national daily newspapers in the 2000s. We chose this topic because sex crimes are considered one of the most terrible crimes. Sex crimes involve the media and upset the society. Our purpose was to analyze if we could identify stereotypes and prejudices about sex crimes in the press reports.The four sex crimes were: Rissne case in 2000, Tumba case in 2003, Hagamannen case in 2006 and the Stureplan case in 2007. We have read all the news stories from the Swedish national daily newspapers Svenska dagbladet and Expressen about our four cases.

The purpose of this study is to examine political crimes in and women?s political activity in 18th century Sweden. The cases of political crimes which has been used range from 1700- 1789 and they form an outline of the patterns of political crime in this century. These cases contain different types of political crimes, but most common ar defamation of the royal family, defamatory writings, rumor-spreading and treason. To study women?s political activity, seven cases ranging from 1749 to 1758 have been more closely studied.

The purpose of this study is to examine political crimes in and women?s political activity in 18th century Sweden. The cases of political crimes which has been used range from 1700- 1789 and they form an outline of the patterns of political crime in this century. These cases contain different types of political crimes, but most common ar defamation of the royal family, defamatory writings, rumor-spreading and treason. To study women?s political activity, seven cases ranging from 1749 to 1758 have been more closely studied.

The aim of the study was to investigate the crimes and punishments that were commonly occurring between the years 1601-1651, and how the distribution was between men and women represented in the court in district Sjuhundra and Njurunda district. To answer these questions, a quantitative examination of court records conducted in which the crimes and punishments have been categorized. The results that have emerged have been the basis for the conclusions issued in the essay. The results showed that the most common target types were various civil and propertycase and the most common punishments were sentenced to fines and settlements. It was predominantly men who were in the court, the proportion of women was between 13-22%.

The purpose of this study was to review a group of youths in a municipality which all had committed criminal acts. The study is based on 66 youths between the ages of 13 and 20 that were all matters for the social services. The social inquiries of the youths where reviewed using a quantitative method. Their backgrounds where examined to identify what type of risk factors they had and what type of crimes they had committed with an aim to detect if there were a relationship between the risk factors and the art of the crime. The result of the study showed that the majority had committed crimes against another person and the risk factors included family related factors and school problems.