Syftet med uppsatsen är att undersöka vilken betydelseanmälningsplikten har för förhållandet mellan revisor ochklient, samt vilka konsekvenser förändringarna avanmälningsplikten skulle kunna få på den ekonomiskabrottsligheten.För att uppnå syftet har vi valt att göra personliga intervjuerav semistrukturerad karaktär med revisorer, Ekobrottsmyndigheten, företag och Skatteverket. Vi harunder studiens gång inspirerats av grundad teori samt tagitdel av relevant litteratur inom området.I teoriavsnittet har vi redogjort för ekonomisk brottslighetoch dess innebörd. Vi har även presenterat revisornsuppgifter samt anmälningspliktens utformande.Förväntningsgapet och förtroende är också centrala avsnitti kapitlet.Empirin utgörs av de svar och åsikter som vårarespondenter delgivit oss, med viss koppling tilllitteraturgenomgången.Våra slutsatser är att anmälningsplikten, som den ser ut idag, inte har någon vidare brottsförebyggande effekt. Snarare är det revisionen i sig som har detta. Därmed borde förändringar av anmälningsplikten inte få någon större effekt..

AbstractWe are facing a century of rapid change in climate, with significant challenges in managing the impact of changes in living conditions for plants and animals. We can already see the responses of species through changes in phenology and spatial distribution, which may change ecosystem structure and function, with subsequent effect on ecosystem services and biological diversity. In Sweden, between 2005 and 2010, the red-listed species has increased by 13 % and similar trends can be seen across the world, making it difficult to attain national and international environmental objectives of preserving biodiversity. One way to reduce the loss of biodiversity is to protect nature from exploitation by allocating valuable areas as nature reserves, but climate change affects protected areas just as much as other landscapes and therefore requires elaborate systems of protection to facilitate species' survival. The paper has examined  how the decisions and management plans for nature reserves in Sweden have been followed-up and whether they are climate adapted or not by examining 30 nature reserves, classified as newly formed (2012), recently revised (2009-2011) and older (1977-2007) reserves, and assessed what is in the decisions and management plans for follow-up, revision, long-term goals and documentation.

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

Det har inte gått att undvika mångfald i dagens samhälle. Det talas och skrivs om det i media, det förekommer i jobbannonser och man pratar om det såväl som offentligt som privat. Ordet mångfald är ett ord som ofta dyker upp i denna uppsats. Det är ett ord som för många betyder ett positivt sådant. Även om mångfald är ett ord som betyder mycket och betyder olika för olika människor framkommer det i denna uppsats att mångfald innehåller två viktiga begrepp, nämligen etnicitet och kön.

The purpose of this study was to identify the positive and negative aspects of the work and dynamics of a management team and from that recommend how the team can improve. The aim was also to investigate whether there was a gap between how the members of the management team comprehend themselves and how the project, section and team managers comprehend the management team. The management team contains of seven core team members and is the head function of a research and development site in central Sweden. The results are based on interviews with the present members of the management team and three former members, a survey among the project, section and team managers and by participating observation on meetings with the team. The results show that the management team is an overall well-functioning team that with some changes and improvements, especially concerning communication and information, can reach even further.

This essay is a study of how teachers in social studies relate to three central curriculum concepts; cultural diversity, swedish culture and common cultural heritage.Through unstructured interviews, I have taken part of two practicing school teachers interpretations and understandings of the concepts and their practical approach for teaching about identity. An area mentioned in the core content of the courses Social studies 1a1 and Social Studies 1b.The conclusion of my study is that teachers interpret the key concepts in a transparent manner. It is believed that the main task is to problematize the concepts rather than define them. In contrast to this, the practical teaching is largely based on normative values. An open discussion and a normative practice can be said to balance right on the border between the schools values ??and the demands of the curriculum on transposition of the current culture..

Ledarutveckling är idag en företeelse som fått stor uppmärksamhet i organisationer och i samhället i övrigt och som har kommit att bli en miljardindustri. Uppsatsen syftar till att ge en ökad förståelse för hur sektionschefer i en region inom Skatteverket tar tillvara ny kunskap i sitt arbete efter ledarutveckling. Undersökningen bygger på kvalitativ metod där semistrukturerade intervjuer med sex sektionschefer har genomförts för insamlandet av empiri. Resultatet visar att cheferna efter ledarutveckling anser sig ha utvecklats som människor samt att de fått praktisk nytta av det de lärt sig, främst vid samtal med medarbetare. Utbildningarna har även resulterat i att samtliga chefer har utvecklats i sitt ledarskap då de främst fått insikt i hur man agerar och tänker i olika situationer.

The aim of this thesis is to explore from a cultural diversity perspective, students 'views on teachers' leadership styles in the classroom and what style of management students prefer. The study uses a qualitative methodology to interviewed focus groups of students consisting of a total of twelve students at a secondary school in Botkyrka municipality. The corpus was divided into three different groups. Overall, results showed that students seem to prefer an intercultural situational leadership style. This is based on the students expressed need of wanting to be understood on the basis of their cultural background.

Predation is one of many factors that form the structure of the macroinvertebrate community in lakes, wetlands and watercourses. Earlier studies lack an examination concerning how fish- and waterfowl predation affect macroinvertebrates during shorter periods in the spring. I performed an exclosure study in the shallow eutrophic Lake Tåkern which is located in the western part of Östergötland County, Sweden. The experiment was performed during a three week period (1-21 April 2012) when the water temperature was low and the density of migrating diving ducks was high. The experimental cages used included three out of four different treatments; general predation (open cages), bird exclusion (net with mesh size 90*45mm) and no predation (net with mesh size 1*1mm).

All over the world the urbanisation increases at the expense of green areas. Many plants and animals are endangered today because their habitats gets smaller or disappear. The green areas that are left in city centres and suburbs are often small and surrounded by roads and buildings. Despite this, several studies have shown that these small green areas may house large biological diversity.This project aims to study the biological diversity in small green patches in residential areas. The study has been carried out in Råsunda in Solna municipality (Stockholm county) during the period May?July 2006.Three equivalent areas (5000?10 000 m2) with quite many old oaks were chosen for the study and inventoried for birds and saproxylic insects.

All over the world the urbanisation increases at the expense of green areas. Many plants and animals are endangered today because their habitats gets smaller or disappear. The green areas that are left in city centres and suburbs are often small and surrounded by roads and buildings. Despite this, several studies have shown that these small green areas may house large biological diversity.This project aims to study the biological diversity in small green patches in residential areas. The study has been carried out in Råsunda in Solna municipality (Stockholm county) during the period May?July 2006.Three equivalent areas (5000?10 000 m2) with quite many old oaks were chosen for the study and inventoried for birds and saproxylic insects.

This study was carried out at the Swedish University of Agricultural Sciences, Dept. of Agricultural Research for Northern Sweden. The aim of the study was to determine how plant species richness and diversity influence the nitrogen pools and nitrogen fluxes in the soil. Plant and soil samples from a biodiversity experiment in grasslands were used. Thirty plots with 12 grassland plant species (legumes, grasses, and non-legume herbs), combined from 1-12 species were investigated.

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Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.