Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

The purpose of this thesis is to describe and to increase the understanding of the negotiation process between the public- and the private sector in a Public-Private Partnership (PPP). I have chosen to explore the first ?real? PPP project in Denmark, the construction of Vildbjerg compulsory school in the municipality of Trehøje.This case study is based upon a qualitative method consisting of interviews with the leading negotiators from both sectors. Two different theoretical perspectives are used to construct the basis of the analysis - The Theory of Public-Private Partnership and Negotiation theory - and serve as a concept instrument.The result of the analysis indicates that the negotiators from the different sectors have problems to get out of their traditional roles as purchaser and contractor ? in PPP they should act like partners.

För att ta reda på hur väl en Multi-Agent-Systems-bot kan stå sig mot andra, icke-MAS-bottar, så har vi implementerat en bot till brädspelet Arimaa. Botten är implementerad i C++ och den kan spela mot andra bottar, eller människor, genom Arimaas officiella hemsida. Syftet har varit att skapa en fullfjädrad bot som både klarar av att spela korrekt, och att spela bra. För att ta reda på om MAS är en bra designfilosofi för Arimaa så har vi utmanat ett antal av de bottar som andra människor skapat och lagt upp på hemsidan. Alla bottarna har under tiden de legat uppe blivit rankade genom tävlingar och utmaningar och flera av dessa har tävlat om stora pengar, vilket betyder att människor har lagt mycket tid på dem.

Purpose: The aim is to investigate the mechanisms behind the destructive entrepreneurship in the assistance industry.Method: To investigate the destructive entrepreneurship in the assistance industry, we conducted a qualitative study in the form of semi-structured questions. In total, we interviewed four authorities and an employer organization.Theory: Theoretical framework: The study is based on Baumol's (1990) theory of productive, unproductive and destructive entrepreneurship and rent-seeking by Murphy et al (1991), but the study's principal theory that we have chosen to apply is the routine activity theory of Cohen & Felson (1979) that describes three elements that must come together in order for a crime to be committed.Conclusions and discussion: Our study shows that it is clear that there is both fraud and abuse within the assistance allowance, which can be done in different ways. Some users simulate their illness that they exaggerate their need for assistance. Some assistance providers have abused the compensation by paying lower wages and empty false wages etc. The study showed that there also exists a type of human trafficking.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

SammanfattningTitel:Hur har revisorns roll förändrats över tiden i förhållande till lagstiftning gällande anmälningsplikten och revisionsplikten?Nivå:Magisteruppsats i företagsekonomi: Redovisning/RevisionFörfattare:Alexander Ekqvist och Suleyman AlpHandledare:Arne FagerströmÅr:2014Syfte:Uppsatsens syfte är att beskriva diskussionen som finns och har funnits i samhället gällande revisorns roll och identifiera för- och motargument i koppling till tvingande institutionell påverkan på utformningen av revisorns roll över tiden. Vidare kommer uppsatsen även belysa hur utökade krav på anmälningsplikt och revisionsplikt har påverkat utvecklingen av revisorns roll.Metod:Det som är centralt i denna uppsats är tolkning av vad andra har sagt och uttryckt, uppsatsen har med andra ord sin utgångspunkt i hermeneutiken och den kvalitativa metoden sett utifrån ett företagsekonomiskt perspektiv.Resultat och slutsatser:Det är tydligt att revisorrollen anpassar sig mycket till tvingande instititutionell påverkan, rollen är mycket styrd av lagar och regler. Det har förts både för- och motargument i relation till lagförändringar gällande revisorns anmälningsplikt och revisionsplikten. I förlängningen har det visat sig att staten har via tvingande insititutionell påverkan tagit en plats som tillkommen principal till revisorrollen.Förslag tillvidare forskning:I och med att det inte har samlats in primär data i form av personliga intervjuer i denna studie har det inte funnits någon information om hur bland annat revisorer och företagsägare ser på dessa frågor idag.

Purpose: The purpose of this paper is to research and analyze how the establishment in new markets of small and medium Swedish fashion companies can be made more efficient from a network perspective. Methodology: The researchers have decided to take a phenomenological standpoint and undertake an exploratory study in order to gain understanding of the phenomenon of market entry and the use of networks. The researchers have chosen to undertake a qualitative study and to adopt an abductive approach. Two ?case companies? have been chosen which are Filippa K and House of Dagmar.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

Changes in the environment are affecting the world market, and pressures from several stakeholders? are forcing different enterprises to adjust to the current situation. Farmers? difficult working conditions and environmental impacts of the conventional cotton production in India have been highlighted. The small-scale production that is characterising India?s cotton farmers implies an insufficient competition power.

The most common preventive and treatment service for children in child welfare services in Sweden is the contact family program. The number of children who are involved in the program has steadily increased. Usually it is a single mother who apply for or is offered this service. The aim with a contact family is that the parent should get respite and that the child should have its network enlarged and sometimes get a male role model.The purpose of this study was to look into how children´s perspective was considered in the contact family process. I have studied the process in order to see how it works and to see to what extent children is participating.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

Denna uppsats analyserar företagens förändrade vilja att betala skatt efter skattereformen 1990. Reformen 1990 innebar i stort sett en halvering av företagens vinstskattesats. Analysen görs utifrån två hypoteser där den primära av de två hävdar att aktiebolagens skattegrundande inkomst har ökat efter reformen. Den sekundära hypotesen hävdar att reformen har påverkat större företags taxerade inkomst i större utsträckning än för mindre företag. Samtliga beräkningar är inflationsrensade och korrigerade för konjunkturer med hjälp av en deflator.Med hjälp av regressionsanalys kan vi visa att företagens skattegrundande inkomst statistiskt signifikant har ökat efter skattereformen.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.