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Syftet med denna studie är att vi vill beskriva vad de skärpta reglerna i lag (SFS 2009:62) om åtgärder mot penningtvätt och finansiering av terrorism innebär för revisorer. Vi vill även diskutera om och hur revisorerna fullföljer det ansvar som följer med lagstiftningen. Empirin består av sju semi-strukturerade intervjuer. Fyra intervjuer är gjorda med representanter från revisionsbyråer och tre
The purpose of our study is to investigate the concept of business scapegoating and its influencing constructs and how they could be hindered. A constructionist approach is used with a grounded theory strategy. Concerning our qualitative research, an exploratory method was used followed by discourse analysis, serving as a support function, which constitutes a triangulation method. The theoretical
The amount of trips abroad made by Finns every year has been increasing steadily for 15 years. However, how Finns perceive or manage risks related to travelling abroad is not well known. Traditionally, risk management has been studied as a separate part of the daily life of people. This thesis focuses on the notion that risk management in travel practices can be better understood by applying ethno
Lauded for its success and heralded as an economic model for peripheral European countries to follow, since the bursting of the Irish property bubble in 2008 the management of the Celtic Tiger by the Irish state has been castigated as expressively how not to manage an economic bubble. Following a decade and a half of continuous growth averaging over six per cent, the Irish economy has since experi
The purpose of the study is to quantitatively verify the systematic property of default risk and to statistically test if adding a default risk factor to the Fama and French Three-Factor Model can enhance its performance. The applied method is derived from the Fama and French Three- factor methodology and enhancing it with an additional default risk factor. The study employs Credit-Default Swap sp
This paper investigates the possibilities and hindrances for expressing identity and sexuality for people with intellectual disability. People with intellectual disabilities in Sweden are faced with care in special needs homes, provided by the public sector as well as private service providers and foundations. Legal support for the organized care is Lag om stöd och service till vissa funktionshind
Popular summary Deforestation has been recognized globally as the second largest source of Human-induced release of carbon dioxide into the atmosphere. Carbon stored in trees is important in the global carbon cycle and affects the amount of carbon dioxide in the atmosphere. The process of deforestation takes place when man clears forested land. The amount of carbon stored in forested areas is larg
Analysis of M&A announcements effects on rivals wealth in distiller & vintner industry by examining which firm specific characteristics determine rivals’ abnormal returns following Pernod Ricard’s acquisition of the Swedish state owned Vin & Sprit AB.Rival companies have earned positive average abnormal returns from Pernod Ricard–Vin&Sprit AB transaction both acquisition and comple
The aim of the study is to analyze gender equality and women’s empowerment in Armenian academia over the past decade. For these purposes a Subjective Women’s Empowerment index has been developed as a result of data analysis from two small-sized surveys. The theoretical framework primarily draws upon the Human Capital and Subjective Well-being theories. Analysis of the statistical data has provided
Uppsatsen handlar om fenomenet bestraffning och verkställande av straff utifrån hur kriminalvårdstjänstemän föreställer sig den repressiva och korrektiva dimensionen av arbetet. Studien baseras på tolkningar av kvalitativa data från intervjuer med 14 stycken kriminalvårdstjänstemän, vilka till vardags tillser att verkställa straff i anstalt (fängelse). Studien visar att kriminalvårdares tillsynes
Syftet med studien var att i samband med en redovisningsskandal undersöka vilken bild media förmedlade av revisorsprofessionen samt hur de retoriskt och språkligt framställde denna bild. Uppsatsen är en dokumentstudie av dagspressens rapportering om revisorn i HQ Bank-skandalen. Studien utgjordes av en retorisk och språklig textanalys av kvalitativ karaktär. En kvantitativ förstudie presenterade m
This thesis applies the Black-Litterman (BL) model on the stocks that makes up the Swedish stock index OMXS30 during the year of 2012. Public information in the form of stock recommendations from financial institutions has been used as views in the BL-framework. A method of estimating confidence in these views has been analyzed and further clarified. The testing consists of two BL-portfolios along
As the ultimate demand of packaging is derived from the end- consumer, the packaging industry needs to have comprehensive end-user market knowledge to acquire new customers. The importance of the market information is further emphasized when the potential customer is in the unfamiliar geographical region. Milk formula is a food product that the recent growth comes from the Asia-Pacific; therefore
The purpose of the study was to elucidate the significance of psycho-dynamic therapy for young adults while working from a client perspective. Semi-structured interviews were conducted with four former clients, all of whom had completed therapy four to five years prior. The interview material was initially condensed using five questions taken from hermeneutic single case efficacy design. The conde
Denna uppsats i tillämpad kulturanalys undersöker kafferepet förr och nu. Syftet med uppsat-sen är att undersöka hur idén om ett "förr" iscensätts genom kafferepet och hur deltagarna genom detta relaterar till vad de ser som sitt kulturarv. Materialet består av intervjuer, delta-gande observation, frågelistor och internetbaserad etnografi som samlats in och analyserats genom en fenomenolThis thesis in applied cultural analysis investigate the phenomenon of “kafferep” (coffee par-ty), a Swedish term that is usually described as a social gathering where women meet in the home to drink coffee, eat cookies and cake, and talk. A gathering commonly popular in the late 19th century that today has been revitalized, where young women dress up in 50’s clothes and perform their idea of the
The automotive industry is continuously striving for reduced development cost, time to market and high quality on their products to remain market leader. This is achieved by constantly developing their simulation methods in order to attain more accurate simulation results and include more aspects of the complexity when developing a vehicle such as durability, vehicle dynamics and comfort. This th
