Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

 ABSTRACTThis master thesis defines a new concept ? Math Videos on the Net. The term refers to short,educational videos of mathematics that are freely available on the internet. The videos aredesigned to offer a complement to other course material for a specific element of a specific mathcourse and are directed to the target group of students studying the latter. Within this work, MathVideos on the Net have been created for the Swedish upper secondary school courses Matematik1b and 1c.The study aims to describe, analyze and interpret whether, and if so, how Math Videos on theNet can help support the work of teachers and students? development of knowledge in the firstmathematics course of the Swedish upper secondary school.

Studies have shown that user participation is a good method when improving or developing a product. The method gives a company insight in what the customer wants and needs. It has also been shown that user participation benefits all parts included. For example, it creates a greater relationship with customers than most other methods do. Webportals is one of the most interactive systems online and it gives companies a unique chance to improve and maintain their relationship with customers.

Today there is a shortage of skilled IT-technicians in Sweden. It is approximated that Swedish companies can hire 31 000 IT-technicians in 2015 and the need seems to increase in the coming years. One proposed solution to this problem is to make programming more desirable to youths. In this study we attempt to investigate the effects of an introductory course in computer science on youths? (16-17 years old) in a classroom setting.

Destination marketing looks different from that of traditional marketing, since the product, in this case the destination, consists of several different parts compared to a good. A destination is marketed as a process where the consumption takes place at the same time as the production. Destination marketing organizations, DMO?s, are responsible for the marketing of a destination. Since destinations consist of several parts such as the train trip to the destination, restaurant visits, shopping, hotel stays etc., it is difficult for the DMO?s to fully control how a tourist perceive the destination.

This report describes the work process to an interactive movie addressed to children with neurodevelopmental disabilities, where Jippieserien is the client. The aim is to explore how multimodal media can convey Jippieseriens message to children with neurodevelopmental disabilities and their parents, by taking the users needs into account.It is important to focus on the people who will use the system when designing interactive systems. This project is therefore using the designprocess human-centered design for interactive systems. The process includes four basic elements and provides guidelines for user-centered design. These parts are analysis, prototyping, implementation, and evaluation (Johansson.

Children's library's primary task is to encourage children to read. Promoted readingleads to increased reading skills. A common method for this purpose is booktalk. This studyaims to examine how children?s librarians work with booktalk aimed towards children andhow it can be developed as a working method to support the library's reading promotionactivities.

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

If Sweden want to be able to compete internationally with its production capacity,it is important to work actively with production development and production ofresource-and time-efficient. This report is a bachelor thesis of 15 hp conducted atthe University of Halmstad. Using the principles of continuous improvement andLean Production, the author developed a concept for HAGS Aneby AB to changeto the customer order driven assembly of spring toys.First of all, the theories of Lean Production, logistics and ergonomics are used tobuild and present a theoretical framework for further examination. Then, toachieve the target, the current assembly process is analyzed to develop some firstconceptual ideas for improvement. In order to develop the best advice, theconcepts are evaluated against the company?s requirementsThe developed action plan gives recommendations on how the company shouldrestructure their assembly process and the organization of the related departmentin order to produce spring toys in a more time efficient and lean way.

The individual educational plan (IEP) is a document used in Swedish schools. The purpose of the document is to help and support students who have difficulties in their schoolwork in various ways. In my experience, the student does not always understand the importance of establishing an IEP as a support and help at school. In this study I try to understand the students? experience of its relevance and purpose and the impact which can be achieved by an IEP.

Family centres are established to serve families with children and the personnel usually consists of units of social-workers, preschool staff, paediatric nurses and midwives. The purpose of the study was to examine the social-workers preventive work with families at the family centre. To fulfil the purpose, a qualitative interview with five social-workers was conducted. The theoretical framework referred to attachment and empowerment theory. The results of the study showed that the main part of the work consists of giving advice and support to parents.

African swine fever, ASF, was first described 1921, in Kenya. The virus has thereafter spread through many African countries as well as in Europe, Asia, South- and Central America. The virus is spread via three different cycles, of which one is sylvatic and includes warthogs and soft ticks. The other two are between domestic pigs and the one most common one is caused by humans, who not always realize the seriousness of precautions. The infection manifests as hemorrhagic fever, but can also be more or less unnoticed. The aim of this study was to use molecular tools to detect and partly genetically characterize ASFV both in soft ticks and in serum from domestic pigs in Uganda. Comparing viruses detected in ticks with those detected in domestic pigs I also wanted to investigate possible links between the sylvatic and domestic cycle.

Due to stress, the workplace is a setting where actions of health promotion are of great importance in the perspective of public health. Stress is caused by heavy workload, low control of organizing their tasks and lack of support from colleagues and supervisors. This can lead to cardiovascular disease, depression and insomnia. Due to the health problems that this causes, it is important to examine how senior immigration offices perceive their psychosocial work environment.The aim of this thesis is to examine how the senior immigration offices at the Migration Board perceive their psychosocial work environment. The study is based on a qualitative approach with deductive content analysis and the data has therefore been collected through interviewing six people based on a semi-structured interview guide.The result has shown that the senior immigration offices are pleased with their work environment and that their workload is constantly changing.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.