AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

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I denna uppsatsen undersöker jag hur John Ajvide Lindqvist i sin roman Människohamn karaktäriserar två centrala karaktärer genom att låta dem prata nästintill uteslutande i citat från kultbandet The Smiths. Vad säger detta om Henrik och Björn som personer och varför använder John Ajvide Lindqvist de specifika citat som han gör? Jag undersöker även kort huruvida Människohamn kan kategoriseras som skräckroman utifrån de kriterier som Yvonne Leffler lyfter fram i Skräck som fiktion och underhållning från 2001..

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

Syftet med denna uppsats är att testa olika tradingmodeller inom valutahandel, byggda på tekniska indikatorer, för att undersöka om man kan nå en positiv avkastning.Undersökningen omfattar 24 olika modeller, byggda på fyra olika tekniska indikatorer och med tre olika money management strategier. Modellerna testas på fem olika valutapar under tre månaders tid. Slutsatsen är att det går att nå positiv avkastning och även positiv överavkastning med automatiska tradingmodeller om rätt indikatorer och money management strategier används. Modellernas avkastning är mer känsliga för valet av money management strategi än för valet av vilka tekniska indikatorer och parametervärden som ska användas..

The purpose of this study was to examine the media?s portrayal of young people that gamble with money. Young in this study refers to people in the age 13 to 30. The following questions were examined: How does the press, in this case three newspapers, portray young people who gamble with money? What discourses in the selected newspapers, regarding young people who gamble with money, are the most prominent?The method used in this study was Faircloughs three dimensional model for critical discourse analysis which was used together with a social constructionist point of view.

Uppsatsen behandlar konstnären John Bauer (1882-1918) och dennes konst, sett utifrån religionsfilosofen Mircea Eliades (1907-1986) världsbild. Verken som behandlas är Titta på dem, sade trollmor. Titta på mina söner! Vackrare troll finns inte på denna sidan månen, (1915), och Tyr och Fenrer, (1911).Uppsatsens syfte är att tolka och diskutera dessa utifrån Eliades teorier och begrepp. Uppsatsen går igenom tidigare litteratur om Bauer, och analyserar denna, samt definierar de teorier och begrepp hos Eliade som är relevanta för tolkningen..

John Rawls rättviseteori har tagit stor plats i den filosofiska argumentationen de senaste trettio åren. Den teori han presenterade i A Theory of Justice 1971, innebar ett brott mot den rådande moralfilosofiska diskussionen som var starkt utilitaristiskt präglad. Den allmänna uppfattningen var att utilitarismen helt enkelt måste vara den riktiga teorin, om man bara kunde komma ifrån de kontraintuitiva inslagen som utilitarismen hade och fortfarande har..

Undersöker hur den berättartekniska strukturen i John Fowles roman The French Lieutenant's Woman skapar en interaktion mellan läsare och text. Syftet är att diskutera hur detta bidrar till det didaktiska budskap som romanen tycks formulera.Uppsatsen använder Shoshana Felmans teorier om överföring mellan läsare och text och Wolfgang Isers begrepp "den implicita läsaren" som verktyg för analysen..

Money by definition is always a subjective human creation. Because of this it is unavoidablethat the physical and mental structure of a specific money system will have an effect on thesociety where it is circulating. With this fact as a starting point, the thesis is analysing whetherthe Swedish national currency, the crown, is consistent with a sustainable development. Theaim of the analysis is to: (a) identify the major shortcomings of the infrastructure of the crownin relation to its ability to support a sustainable development, (b) evaluate what possiblesolutions there are at hand to adjust for the shortcomings. The method used is purely based ontheoretical analysis, with emphasis on abstraction and causal simplicity.In a modern society, money is not only circulating as coins and bills, but also as digital assetstransferred directly between bank accounts.

St. John?s wort extract is composed of a large number of components, about 150, but the most studied and interesting substance are hyperforin and hypericin. The herb is very popular and it is known for its pharmacological efficacy in numerous disorders. It is used for treatment of mild to moderated depression as an alternative to synthetic antidepressants.

The purpose of this essay has been to describe and compare the personal qualities that the Swedish newspaper Dagens Nyheter (DN) tried to associate Barack Obama and John McCain with during the American presidential election campaign 2008. The main question to be answered is: What social and physical characters as well as what personal experiences, interest and resources did DN tried to emphasize regarding John McCain and Barack Obama during the American presidential election campaign 2008. The theoretical starting-point has been John B Thompson?s theory of the mediated publicity and John Corner´s theory of political persona and spheres of action. Various DN news texts, in all 38 articles, have been examined by content analysis from 25th of august to the 4th of November.

Den amerikanske flygvapenöversten John A Warden III har lagt fram en teori om att man kan se på fienden som ett system av system för att hitta hans svagheter. Teorin bygger på att skapa en bild av fienden genom en fördefinierad indelning i subsystem bestående av fem ringar. Denna bild skall därefter kunna brytas ner i ytterligare subsystem bestående av samma fem ringar som till slut avslöjar fiendens tyngdpunkter. Uppsatsen prövar om Wardens teori går att applicera på Al-Qaida..

En redogörelse för upplysningsfilosofen Baron d'Holbachs antireligiösa filosofi och den engelska deisten John Tolands inflytande på denne..

The main goal with this thesis report was to come up with ideas of how to make the use of energy more effective and thus save money for the company.First a survey was made to find out where and how the energy consumers were divided within the company. The results were then used in calculations to find out how much money that could be saved and how long it would take to get back the investments.There is a big potential in saving money by recovering heat from the UV-lamps with a heat exchanger. It would also even out the pressure in the factory which is a source to heat loss and a cause for discomfort amongst the employees. It?s possible to save 105 000 kr in a year and the money needed for the investments is 600 000 kr.By using the recovery air more effectively the company could save up to 250 000 kr a year in lowered heat purchases, but this would require the use of automatic dampers.If you reschedule the running times for the wood chipper and invest in some kind of load management, for example Sydkraft?s ?Energidirigent? you can save at least 42 000 kr.