Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvättSyfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt.Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv.Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer.

Studien behandlar de motiv den amerikanske presidenten Ronald Reagan fann till att USA skulle intervenera på Grenada, samt hur denna motivbild skapades. Som teori användes John J Mearsheimers offensiva realism och metoden tog sin utgångspunkt i Ernesto Laclau och Chantal Mouffes diskursanalys. Materialet som undersöktes bestod av texter och uttalanden med Reagan som avsändare. I analysen visade sig både motiv tillhörande den realistiska och liberala diskursen. Den liberala diskursen var dock underställd den realistiska, vilket visade på en hegemoni för den senare..

Abstract This study is an evaluation of a development project, seeking to work for entrepreneurial learning, starting from John Hattie's findings on the significant factors for visible learning. The study is based on action research a method together with a questionnaire, focused interviews and observation, by the issue of How do students perceive entrepreneurial learning? The results show that the methodology contributes to a more active learning and greater work satisfaction among students. The results also reinforce the thesis of the formative assessment and the importance of reflection for increased metacognition. The work identifies the project's educational shortcomings and strengths, and lays the foundation for further development towards full implementation of entrepreneurial learning in a secondary activity that works to prepare students with special needs for the labor market..

The sludgebark and to a certain extent the bark were until a decade ago waste products without any economic value that were thrown away. A number of environmental laws and increcing energy prices have improved the prerequisites for increasing the use of these materials. At Seskarö sawmill they burn the sludgebark and a great deal of the bark in the sawmill furnace. The sludgebark has a number of disadvantages compared to bark during burning. The sludgebark is often wet which means the energy net from burning often gets low.

In this thesis I discuss and analyse the relationship between USA and Europe since the end of the Cold War. Many authors claimed that the Soviet threat was the glue that kept the continents together. Now that threat is gone and new challenges have risen. In what way has this relationship been influenced by the new challenges this new era stands for? By doing a case study and by using two quite different theorists, John Mearsheimer an offensive realist and Joseph Nye who is a liberal institutionalist, I?ll try to show how for example September 11, anti-amerikanism and NATO can be explained and understood.

Vi har som utgångspunkt använt filosofen John Rawls rättviseteori. Han delar upp rättviseteorin i två principer, differensprincipen och frihetsprincipen. Frihetsprincipen säger att rätten att äga egendom ska vara lika för alla. Det vill säga att det är en grundläggande frihet. Differensprincipen säger att allt agerande av staten ska gynna alla medborgare i största möjliga utsträckning.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Inom den teoretiska filosofin så finns det ett antal klassiska texter och argument som de flesta förr eller senare kommer i kontakt med. En av dessa texter är den uppsats medtiteln Time som John McTaggart Ellis McTaggart fick publicerad 1908. Uppsatsen är ett försök att övertyga läsaren om tidens beskaffenhet, för att senare konstatera att det ärsjälvmotsägande att påstå att någonting skulle ha egenskapen att finnas i tiden. McTaggarts egen slutsats, att tiden inte existerar, är en ståndpunkt som är som gjord för att skapa debatt och debatt kring texten har det blivit..

This paper was made together withTechPay AB, by their request.The dissertation has been divided into two separate parts; one of which is fully theoretical, with the focus on the security requirements of a digital cash register, and how to meet these requirements.The second part covers the implementation of anAndroid-oriented Java-library,created with help from the security requirements found in the first part. The purpose of this library is to make it easier to develop a cash register that uses payment terminals from TechPay.This paper also covers different communication protocols, encryption techniques and recommendations from authorities, banks and Android. This paper also contains a small review of how users are validated in applications on the current market that handles money transactions..

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.

This report describes the development of a well?functioning and aesthetically appealing web portal and associated database for a company called Svensk Kredit & Försäkringsförmedling AB (Translated: Swedish Credit & Insurance intermediation AB). The portal will test customers' creditworthiness through another company called Business Check in Sweden AB.Administrators to the web portal have a special user interface to display all customers, to disburse the money to the customer and edit customer information. A super?user interface is available for administrators where they can change the information on all administrator accounts.Many aspects of security has been addressed because the web portal will handle personal information.

ABSTRACT System development has become more and more concentrated on development for the Web and this has resulted in larger target groups. It will most surely continue to be so considering that the Web will be the infrastructure of business and services in the future. A big target group involves that the owner of a system can earn a lot of money from the paying users, but that assumes that the system can meet user needs. If a system on the Web does not satisfy the user?s demands then they will use the competitor?s system instead because it is only a mouse-click away.

This report describes the work with creating a CMS (Content Manager System). A CMS is a web tool so you easy can publish materials on your web page. With a CM Scan you can without any knowledge of programming web pages create and maintain a web page. This will result in that you and your organisation save time and money. You can also split the responsibility for the webpage in different roles, but still keep the control. We have chosen to create our CMS in a script language called php4 and with the database server MySQL, we have also used JavaScript a lot.

?No one leaves behind? är en uppsats som diskuterar vilka berättarstrukturer och ideologier som kan urskiljas i de amerikanska krigsfilmerna Behind Enemy Lines (2001), Black Hawk Down (2001), We Were Soldiers (2001) och Saving Private Ryan (1998), med hjälp av teoretiska metoder från strukturalismen och teoretikern John Fiske. Dessutom behandlas även begreppet nationell identitet för att undersöka om man kan se någon tendens till nationella identiteter i de amerikanska krigsfilmerna. Slutsatsen är att filmerna har en gemensam berättarstruktur och gemensamma teman som är viktiga för de ideologiska tankar och värderingar som kan urskiljas i filmerna. Teman såsom ära, mod och heder, det manliga förhållandet som i uppsatsen benämns brödraskap, och dessutom temat No one leaves behind vilket är mycket centralt i en del av filmerna. Ingen av soldaterna i filmerna skall lämnas kvar i en krigszon, levande eller död..

The purpose of this study was to illustrate how cuts as a result of the economic crisis in 2008-2013 affected the newcomers' situation and the possibilities to reach the requirements for knowledge, based on the area manager, principals' and teachers' perspectives.The material we used for the study was made up of semi-structured interviews. We interviewed a psychologist, an area manager, principals and teachers. Most of the interviews were face to face and were recorded on a Dictaphone which we later transcribed and analyzed. During the process, we focused on the following aspects: acceptance and introduction support for new pupils, local opportunities and work material opportunities, school organization and employment structure, and reaction in the form of protests and demonstrations on restructuring the affected schools as a result of the cuts.The result that has emerged is that the teachers' main problem was the large increase in workload. The supervisors took no account whatsoever of protests and demonstrations organized in the affected area.