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 %.

?SAMMANFATTNINGTitel: Corporate Social Responsibility, Hur några svenska storbankers CSR-arbete implementerats på lokal nivå och vilka effekter som orsakats av CSR-arbetet på samma nivå.Kursen: Magisteruppsats i företagsekonomi, FÖA 400, 15 hpFörfattare: Gulafat Guliyeva gga09001@student.mdh.seGeorges Yenga Muhindo gya09001@student.mdh.seSeminariedatum: 2010-09-30Handledare: Esbjörn SegelodNyckelord: CSR, socialt ansvar, företagsetikSyfte: Syftet med den här uppsatsen är att undersöka hur några svenska storbankers CSR- arbete implementerats på lokal nivå. Dessutom vill vi även undersöka vilka effekter som orsakats av CSR-arbetet på det lokala planet.Metod: Data har samlats in via intervjuer styrda av en intervjumall med öppna frågor samt en webbaserade enkät (Survey Monkey).Slutsats: Vi kom fram till att koncernövergripande policies inom CSR-området implementeras på lokal nivå i form av riktlinjer, direktiv och värderingar som lokala kontorschefer tillämpar i sina dagliga verksamheter. Vi har märkt att kreditpolitiken och kreditprocessen är en av viktigaste instrument genom vilka CSR-arbetet implementeras.CSR-dokumenten är viktiga men lider likväl av brister i det att de till vissa delar var obegripliga för några av kontorscheferna. Dessutom har det varit omöjligt att bekräfta någon implementering av huvudkontorets CSR-arbete vid några av de lokala bankkontoren.Vad gäller effekterna har vi för några av bankerna kunnat notera ett positivt eller begränsat genomslag i de områden där de verkar.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

K3-regelverket har ännu inte införts. Det finns därför många frågor kring regelverket, framförallt inom fastighetsbranschen. Två av de största förändringarna i och med K3-regelverket är kraven på komponentavskrivning och upplysning om verkligt värde för förvaltningsfastigheter. Syftet med denna uppsats är att erhålla insikt i och förståelse om hur fastighetsbolag som skall tillämpa K3-regelverket, ser på detta regelverk och hur de tror att de kommer att påverkas av det i samband med införandet av detta.I studien används en induktiv ansats. Det är ett relativt komplext problem som undersöks, och därför används en kvalitativ undersökningsmetodik genom personliga intervjuer.

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.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

In this essay we have been trying to get an understanding of what Swedish charter tourists cares for when they are going on vacation. The Tourism industry is a major field with a lot of winners, but it also comes with consequences. The purpose with this essay is to get an understanding of how aware the Swedish charter tourists is of these consequences. We would also like to get a perception of how the tourists themselves believe that their presence effects the locals at the destinations they are visiting (if they assume that they are). There are several different types of consequences that can appear in the context of tourism, but we have decided to focus on one kind.

Kurs: A?mnesfo?rdjupande arbete i logistik och ekonomistyrning, 2FE02E, 2FE20E Fo?rfattare: Therese Jakobsen och Matilda Magnussen Handledare: Petra Andersson Titel: Etiskt ansvarstagande ? Med avstamp i de gap som kan uppsta? mellan ett fo?retags uppfo?randekod och en underleveranto?rs arbetssa?ttBakgrund: I dagens samha?lle kra?vs det att fo?retag tar ett sto?rre etiskt ansvar och verkar fo?r en ha?llbar utveckling. Det ansvarsfulla fo?retaget a?r ett uttryck fo?r det fo?retag som aktivt arbetar med Corporate Social Responsibility. Ett verktyg i arbetet med det a?r att utveckla en uppfo?randekod, a?ven kallat Code of Conduct som dikterar riktlinjer och normer fo?retagets verksamhet ska genomsyras av.

The aim of this essay is to examine the handling of plastic waste on a local level in the three municipalities of Gothenburg, Malm? and Stockholm. This is achieved with the help of guidance within the theory of Multi-level Governance. By applying the EU directive 2019/904, about disposable plastic, and examining the global plastic problem, the efforts to promote sustainable use, and recycling of plastic, is analyzed. The method involves a qualitative content analysis, where the 2022 waste plans of the three municipalities, ?Sveriges handlingsplan f?r plast? by the Government Office, and the 2019/904 EU directive constitutes the base of the study.

This essay focuses on different aspects of the concept of freedom of speech. The purpose is to examine the opinions and thoughts that upper secondary school students have on rights, responsibilities and limitations when it comes to freedom of speech, and to investigate theirschool experiences of the mentioned freedom. Focus groups have been used as method and two group interviews have been conducted, one at a vocational and the other at an academic upper secondary school. Overall, nine students from the third grade participated in the interviews.The essay's results show that the students believe that everyone in society should have theright to be heard, whether you have extreme or divergent opinions. The interviewed studentsexpresses that all people have great responsibility for their opinions, however that, opinionsdiffer on how to interpret the concept of responsibility.

The aim of this study was to investigate and gain a deeper understanding of how the staff at the youth clinic approaches, and might influence, participation and responsibility as regards the girl and boy respectively in the process that follows when an unplanned pregnancy has been verified. Qualitative interviews were carried out with staff at five youth clinics in Skåne. All staff did routinely work with girls and boys that were involved in an unplanned pregnancy. The theoretical starting point of the study was a gender perspective involving feministic gender theory and masculinity theory. The main questions were: How does the staff at the youth clinic view the responsibility distribution between the girl and the boy involved in an unplanned pregnancy, and how does the staff explain this distribution? Are there any guidelines to how the boy and girl should be approached, and in this way ensuring that they both feel involved in the unplanned pregnancy and its consequences? How does the youth clinic staff view and discuss a gender perspective in relation to their work? The result of the study showed that at four of the clinics a difference was evident in the staffs´ views as regards participation and responsibility in the unplanned pregnancy of the boy and girl respectively.

Datum: 2007-05-31Problem: Vilka skillnader och likheter förekommer det i rapporteringen av Corporate Social Responsibility mellan olika världsdelar?Syfte: Syftet med denna uppsats är att via en innehållsanalys av ett urval av företag inom gruvindustrin, skapa en förståelse för vilka huvudfrågor som företag väljer att inkludera i sin CSR-rapportering på de olika världsdelarna: Afrika, Asien, Europa, Oceanien och Nord- och Sydamerika. I undersökningen önskar vi urskilja de skillnader och likheter som förekommer i CSR-rapportens utformning beroende på dess ursprung.Metod: Med ett positivistiskt angreppssätt och en abduktiv forskningsansats har vi gått in i vår forskning. Utifrån en semikvantitativ innehållsanalys har vi studerat 30 olika gruvföretags CSR-rapporter i sex världsdelar. I studien har vi innehaft ett redovisarperspektiv där vi med objektiva ögon granskat rapporterna.Resultat/slutsatser: De slutsatser som vi dragit i denna studie är att det förekommer både skillnader och likheter mellan de olika världsdelarnas utformning av CSR-rapporter inom gruvindustrin.