Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter?Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                            Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek.

A discussion regarding the alignment and measuring procedure of propeller shafts has arose due to the competing situation in the industry, and higher standards from the customers. An estimation of the deflection of shafts in different alignment situations has been made with help of FEM-analysis and beam theory. This has been analyzed and compared with the experience from Rolls-Royce AB suppliers of shafts. An evaluation of measuring protocols has been made and the result indicates that there is a correlation between the deflection of the shaft and the run out. Results from a measuring test performed by Balino, Spain, verifies this conclusion.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

Cittaslow is an international organization founded in Italy in 1999 by a few towns in Northern Italy, in order to stop the trend of people moving to bigger cities. The aim was to show the advantages of small towns and to strengthen their identities. Falköping is, since the certification in the summer 2008, the first Cittaslow in Sweden. Cittaslow is an international organization founded in Italy in 1999 by a few towns in Northern Italy, in order to stop the trend of people moving to bigger cities. The aim was to show the advantages of small towns and to strengthen their identities.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

The purpose of this study is to examine discussions on the Swedish internet forum ?Flashback? regarding female body hair and the cultural norms that surround it. The discussion is centered around a broadcasted event in which a woman?s hairy armpit was incidentally shown, with a lot of viral hate as a result. Our purpose with this study is to get a deeper insight into viral hate towards women who challenge gender norms.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

För att skydda den europeiska produktionen av bränsleetanol har EU satt upp höga tullar på importerad etanol. Vi har analyserat hur marknaderna för socker och etanol fungerar i Brasilien och EU, därefter försökt förutse vilka samhällsekonomiska effekter ett borttagande av importtullen i EU kan ha. Vi finner att etanolpriset i EU sjunker, därmed ökar efterfrågan. Bensinkonsumtionen ökar på kort sikt i både EU och Brasilien, då ett lägre etanolpris medför ett lägre pris på bensin via den inblandningskvot av etanol som finns i vanlig bensin. På längre sikt kan så kallade ?flex fuel?-bilar bli allt vanligare och bensinkonsumtionen kan avta.

Denna studie syftar till att ur en aktieägares perspektiv studera vilken betydelse för valet av diversifiering eller fokusering får på ett fastighetsbolags aktieägarvärde under tidsperioden 1998 ? 2008. Studien omfattar svenska fastighetsföretag från listorna Small Cap, Mid Cap och Large Cap på Stockholmsbörsen. Företagen har kategoriserats efter vilken utsträckning som deras fastighetsbestånd är fokuserade över olika fastighetstyper och ekonomiska regioner. Herfindahls diversifieringsindex har legat som grund för klassificeringen och har utvecklats och anpassats till fastighetsbranschen för att återge en verklighetstrogen bild.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

Due to the political system in Vietnam, all organizations in Vietnam need a permit to operate in the country and consequently, have to balance their mission, their main purpose of being in the country, with the fact that they are dependant on the government to give them the permit they need to stay in the country.With this as our basis, the main focus of this essay has been to identify different types of relations that exist between the Vietnamese state and International Non Governmental Organisations (INGOs) in Vietnam. Since we have interviewed people representing INGOs, our result is based on their experience of this relationship. By using Najam's Four-C's Model, we established that the more traditional INGOs which principally provide services, predominantly have a cooperative relationship with the state, whereas radical INGOs which are committed to policy change, mostly have a relationship which is characterised by conflict..