Financial Action Task Force (FATF) är det främsta internationella organ som verkar i kampen mot penningtvätt, i syfte att utveckla och förbättra de nationella systemen, stärka ett lands finansiella säkerhet och stärka det internationella samarbetet. FATF`s rekommendationer, liksom dess ömsesidiga utvärderingsprogram, är så kraftfullt att de anses som en "gyllene standard" beträffande penningtvätt.Syftet med uppsatsen är att kartlägga hur Sverige som medlemsland uppfyller efterlevnaden av FATF?s rekommendationer i granskningschecklistan, med särskild tonvikt på kundkännedomskraven, i jämförelse med FATF?s andra medlemsländer. Undersökningen baseras på FATF?s 34 medlemsländers ömsesidiga utvärderingsrapport, som vi bearbetar genom en kvantitativ undersökningsmetod.Studiens resultat visar att medlemsländernas genomsnittliga efterlevnadsnivå av samtliga rekommendationer är 53,3 %.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

This essay seeks, by applying to theories of nationalism, to explain the reasoning behind the Russian annexation of Crimea and to understand the ideology and nationalistic influences in Russian foreign policy in the case of the Ukraine crisis and the annexation of Crimea. The argumental analysis exemplifies the nationalistic tendencies of Vladimir Vladimirovitj Putin and the Russian foreign actions and attempts to specify a nationalistic motif in the case of Crimea and in Russian foreign policy. The study seeks to illustrate tendencies in Russian foreign policy and to show what can be expected of Russia in the near future..

Under de senaste åren har det i media spekulerats om en eventuell bubbla på den globala bostadsmarknaden. Den internationella finanskrisen blev slutet på en stadig bostadsprisutveckling i många länder. Under 2010 låg bostadspriserna på högre nivåer än innan finanskrisen och det har spekulerats att priserna kan komma att falla i betydande mängd. Frisell och Yazdi har kommit fram till att prisutvecklingen på den svenska bostadsmarknaden i stor utsträckning kan förklaras av två verkliga faktorer, högre disponibla inkomster och strukturellt lägre reala bolåneräntor.Vi har i denna uppsats studerat olika aktörers syn på prisutvecklingen av bostadsrättsmarknaden i Göteborgs innerstad i april/maj 2011, utifrån olika övergripande ekonomiska aspekter. Marknaden undersöks ur tre olika perspektiv, långivare, låntagare och en mäklare.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Denna studie handlar om att beskriva, diskutera och jämföra de olika argumenten som de två teocentriska filosoferna Michael Northcott och James Gustafson har om miljöfrågan. Studien fokuserar på vad de har för tankar om ursprunget till miljökrisen, vilken position mannen har i skapelsen, vad naturen har för värde och vilka konsekvenser deras ställningstagande har för lösningen till miljökrisen. Till sist undersöker studien vad de har för kritik mot samhället, vilken lösning de har för en fortsatt utveckling av samhället utan att ytterligare skada naturen..

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Den hårdnande konkurrensen på dagens marknader, har medfört att företagen insett betydelsen av personalens beteende och dess avgörande inverkan på verksamhetens effektivitet. För att företag ska kunna hävda sig i den hårda rivaliteten om marknadens kunder krävs en medveten samordning av resurser och handlingar mot bestämda mål. Ett styrmedel som kan användas för att skapa samstämmighet mellan ett företags mål och de anställdas handlingar är belöningssystem. Belöningssystemets uppgift är främst att motivera personalen att utföra sina arbetsuppgifter effektivt men även behålla nyckelpersoner kvar i företaget. Att utforma ett effektivt belöningssystem kan av företagsledningar betraktas som en komplicerad och tidskrävande uppgift.

High oil prices and bad harvests have led to dramatic increases in food prices and are nowthreatening millions of people in densely populated cities all over the world. To ensure thatthese people will have enough food without compromising the needs of future generationswill be a demanding task for politicians and decision makers. ?is paper has shown thatHavanas urban gardens have increased urban food security since the hunger crisis thatoccurred a?er the fall of the Sovjet Union in 1989, and that they support the thesis of Amartya Sen and the Ryerson University. Urban gardens can be a good example for cities how to avoid hunger and famine if they are properly managed.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

This study is about a social workers? knowledge of shame. Shame in this context is the embarrassment and humiliation that many people feel when they have to apply for financial assistance which equates to approximately half a million people each year in Sweden. The aim of this study is to understand if and how social workers in this field become acquainted with shame, and how it is exposed and then handled by the social workers in the meeting and work with clients. In order to achieve the purpose of the study, we also to some extent, need to study knowledge and how social workers obtain knowledge in social work.

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.