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.

Optionshandeln har ökat markant på senare år och detta beror på att investerare vill sprida sina risker. Är optionerna korrekt prissatta eller kan det finnas arbitragemöjligheter? De flesta av investerarna använder sig idag av Black & Scholes formel då de prissätter optioner. I Black & Scholes formel är volatiliteten för aktien okänd och måste uppskattas. I denna uppsats vill jag undersöka om likviditeten har någon effekt vid uppskattning av volatiliteten.

Frågeställningen som denna uppsats är avsedd att besvara är ifall offentlig sektor är tillväxthämmande för en stat, samt om en inkomstgaranti för individerna i en stat är tillväxthämmande. Denna frågeställning besvaras genom konstruerandet av en tillväxtmodell. Det nya elementet, som huvudsakligen är avsett för att klargöra effekterna av de studerade fenomenen, är införlivandet av en variabel som representerar interaktionsfrekvensen hos agenterna i ekonomin. Interaktionsfrekvensen är i sin tur ett resultat av dekommunikationsmedel som står agenterna till buds och hur mycket marknaden är reglerad. Den primära slutsatsen att dra från modellens dynamik är att en offentlig sektor har en negativinverkan på en stats ekonomiska tillväxt, om än validiteten i slutsatsen begränsas på grund av arbetets teoretiska karaktär..

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

Urbanisation has increased the distance between the urban and the rural. Urban agriculture can be a solution to overcome that distance. The characteristic of urban agriculture is the intensive production in intra urban and peri-urban areas. Until 1950s food production in cities was an important part of the urban economy and the urban food supply. Since the 1950s the urban located production of food has almost ceased in Sweden, partly as a result of cheap food imports.

When constructing a road the risk of emission of substances from the used materials to the surrounding environment has to be evaluated. The aim of this study is to present a proposal for how to evaluate the risk of contamination as a result of emission from the materials in a road construction. The study is based on literature studies, an inventory and a questionnaire that examines how experts in governmental agencies, industries and universities evaluate the risk of contamination. The inventory indicates that guidelines for evaluating the risk of emission from secondary materials in a road construction do not exist. The conclusions from the questionnaire are: that there is no common way to evaluate the risk of contamination as a result of emission from materials in the road construction, there is no uniform interpretation of the terms "minor" and "significant" risk of contamination and that the evaluation is subjective.

The aim ofthis study was to examine how economic growth affects the level of democracy inauthoritarian states. Some of these states have experienced high economicgrowth. However, one can discuss how it affects the country?s democratization-process.For that reason this study was needed to contribute to a clarification of howeconomic growth can affect authoritarian rule and democratization. This wasdone through an examination of the development in China.

This thesis describes the evaluation of a prototype (Illustrator) for future simulator training of Within Visual Range - combat in the Swedish Air Force. The main focus was to collect and transform user acceptance data (expert opinions) to useful guidelines for continued development. Thirteen active fighter pilots participated in the study. The aim was to use expert opinion to study a) the psychological user acceptance, and b) the technical user acceptance, of the Illustrator together with c) gathering opinions for future improvement. Three psychological aspects were rated before and after the sessions to measure psychological user acceptance.

Uppsatsen ger historiska perspektiv och ekonomiska analyser av samband mellan ekonomisk utveckling och ojämlikhet. Den teoretiska utgångspunkten är två artiklar av Oded Galor och Omer Moav som utarbetat formella modeller för analys av ojämlikhetens inverkan på tillväxten, med betoning på humankapitalets ökade betydelse i ekonomins senare utvecklingsstadier. Den empiriska undersökningen som författarna gör i artikeln ?Das Human- Kapital: A Theory of the Demise of the Class Structure? för England, är mallen för uppsatsen. Resultaten av den empiriska studien för Sverige ligger i linje med Galor och Moavs slutsatser för England men ett särskilt svenskt utvecklingsmönster spåras..

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

Syftet med studien är att undersöka om det kan skapas fler arbetstillfällen inom forskning och utveckling på den nationella arbetsmarknaden när hela eller delar utav den inhemska produktionen flyttar utomlands. För att undersöka varför företag flyttar sin produktion utomlands har jag tagit mig till hjälp av fem fallföretag. Vidare har jag undersökt vilka länder företagen väljer att flytta till samt de faktorer som påverkar beslutet. Avslutningsvis har jag genom en modifierad version av Romers modell undersökt om fler arbetstillfällen inom forskning och utveckling kan skapas när produktionen flyttar utomlands..

Denna uppsats studerar huruvida internationell diversifiering medför några vinster gentemot att följa en inhemsk strategi. Genom analys av dels sverigefonder och dels globalfonder slås det fast att så är fallet. En internationell strategi medför en lägre risk än en sverigekoncentrerad. Uppsatsen undersöker också fenomenet Home Bias, d.v.s. den snedvridning som innebär att en allt för stor andel av kapitalet placeras i hemlandet.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..

Universal Design is a well established methodology with the fundamental purpose of designing products to be usable for as wide audience as possible, without the need of special adjustment to suit the individual. In this essay, Universal Design has had a clear influence in both the process and the result. The choice to use Universal Design as methodology in this usability evaluation, has essentiallv to do with the target audience.As a part of the design process of MyTobii C8 has Tobii Technology ask for a usability evaluation. MyTobii C8 is an 8" touch screen computer with a windows based operating system which will initiate the software MyTobii C-Series Control. MyTobii C-Series Control is the control panel for MyTobii C8, whose interfaces constitute the platform for various modificarion of the unit.