This thesis focuses on the specification of specified construction activities, explaining the concepts related to this basic legislation. Here are given duties and responsibilities of authorized persons during the construction process. The description of qualifications that are needed for various activities in the construction industry is also included. This paper describes practical examples for a better understanding of this issue.

Bakgrund Penningtvätt är en typ av ekonomisk brottslighet där olagligt förtjänta pengar tvättas rena i den lagliga ekonomin. Cirka 130 miljarder kronor penningtvättas årligen i Sverige och eftersom det görs genom den lagliga ekonomin påverkar det samhället. Auktoriserade redovisningskonsulter arbetar nära kunders ekonomi och har tillgång till deras transaktioner. År 2018 anmäldes endast 7 fall av 19 306 av misstankar om penningtvätt från verksamhetsutövare inom revision och bokföring, trots auktoriserade redovisningskonsulters förutsättningar att upptäcka penningtvätt visar statistiken en annan riktning. Syfte Syftet med studien är att utforska varför auktoriserade redovisningskonsulter anmäler få fall av misstankar om penningtvätt. Metod Denna kvalitativa studie har främst en deduktiv ansats. Teorierna Beslutsteori, Struktur respektive bedömning, Bedrägeritriangeln och Modiferingsmodellen inom bedrägeri & revision har tillämpats på empiri. Det empiriska materialet har samlats in genom primärdata i form av intervjuer och har sedan analyserats med en tematisk analysmetod. Slutsats Studiens resultat visar flera olika anledningar varför få fall av misstankar om penningtvätt anmäls av auktoriserade redovisningskonsulter. Anledningarna kan vara att auktoriserade redovisningskonsulter har för lite kunskap och förståelse om penningtvätt samt att de bedömer bort risker i ett för tidigt skede. Studien bidrar med att uppmärksamma auktoriserade redovisningskonsulter om penningtvätt och hur förändringar bör ske för att kunna öka antalet anmälningar. / Introduction Money laundering is a kind of financial crime, illegal earned money is washed through the legal economy. About 130 billion SEK is money laundered annually in Sweden and since the money laundry is done through the legal economy it affects the society at large. Authorized accounting consultants work closely with customers’ finances and they have access to their transactions. In 2018 there were 19 306 suspicions of money laundering that were reported. Only 7 of these cases were reported by operators in auditing and accounting, despite the fact the authorized accounting consultants have the preconditions to detect money laundering even though statistics shows otherwise. Purpose The purpose of the study is to explore why authorized accounting consultants reports only a few cases of money laundering suspicions. Method This qualitative study mainly has a deductive approach. The theories used throughout the study are Decision theory, Structure and judgement, The fraud triangle and The modification model in fraud and auditing. These theories have been applied to empirical data throughout the study. The empirical data has been collected through primary data, interviews, which has been analysed with a thematic analysis method. Conclusion The study shows several different reasons why only a few cases of money laundering suspicions are reported by authorized accounting consultants. The reasons for the few reports of money laundering may be that authorized accounting consultants lack knowledge and understanding of money laundering. Risk assessment at an early stage is another contributing factor. The study coerces authorized accounting consultants to pay closer attention to money laundering and how changes should take place in order to increase the number of reports.

O presente trabalho de pesquisa apresenta uma metodologia para gestão dos riscos em empresas que atuam cadeia de suprimentos internacional. Apresenta-se um roteiro de analise qualitativa de conformidade e de avaliação qualitativa dos riscos, atendendo aos requisitos da habilitação para a certificação de Operadores Econômicos Autorizados (OEA). A metodologia de gestão de riscos foi modelada a partir de aspectos pertinentes, com os indicadores que são relevantes para os operadores no comércio exterior brasileiro, cujos riscos vão além das operações nas aduanas. O gerenciamento da cadeia de suprimentos e o conceito que encerram os seus riscos foram pesquisados na literatura, em busca modelos de gerenciamento adequados às atividades do OEA. O modelo proposto consiste em uma metodologia de analise quantitativa para a gestão dinâmica dos riscos avançando além dos consagrado método qualitativo de gestão de conformidades. É um instrumento que se presta a atender aos mais variados setores das organizações, que estão comprometidas com a gestão dos seus riscos corporativos. / This research presents a methodology for risk management in companies that operate the international supply chain. A roadmap for qualitative analysis of compliance and qualitative risk assessment is presented, taking into account the requirements of the authorization for the certification of Authorized Economic Operators (AEO). The risk management methodology was modeled on pertinent aspects, with the indicators that are relevant for the operators in the Brazilian foreign trade, whose risks go beyond customs operations. Supply chain management and the concept that curtailed its risks were researched in the literature, in search of management models appropriate to AEO activities. The proposed model consists of a methodology of quantitative analysis for the dynamic management of risks, advancing beyond the established qualitative method of compliance management. It is an instrument that serves the most varied sectors of organizations, which are committed to managing their corporate risks.

O presente trabalho de pesquisa apresenta uma metodologia para gestão dos riscos em empresas que atuam cadeia de suprimentos internacional. Apresenta-se um roteiro de analise qualitativa de conformidade e de avaliação qualitativa dos riscos, atendendo aos requisitos da habilitação para a certificação de Operadores Econômicos Autorizados (OEA). A metodologia de gestão de riscos foi modelada a partir de aspectos pertinentes, com os indicadores que são relevantes para os operadores no comércio exterior brasileiro, cujos riscos vão além das operações nas aduanas. O gerenciamento da cadeia de suprimentos e o conceito que encerram os seus riscos foram pesquisados na literatura, em busca modelos de gerenciamento adequados às atividades do OEA. O modelo proposto consiste em uma metodologia de analise quantitativa para a gestão dinâmica dos riscos avançando além dos consagrado método qualitativo de gestão de conformidades. É um instrumento que se presta a atender aos mais variados setores das organizações, que estão comprometidas com a gestão dos seus riscos corporativos. / This research presents a methodology for risk management in companies that operate the international supply chain. A roadmap for qualitative analysis of compliance and qualitative risk assessment is presented, taking into account the requirements of the authorization for the certification of Authorized Economic Operators (AEO). The risk management methodology was modeled on pertinent aspects, with the indicators that are relevant for the operators in the Brazilian foreign trade, whose risks go beyond customs operations. Supply chain management and the concept that curtailed its risks were researched in the literature, in search of management models appropriate to AEO activities. The proposed model consists of a methodology of quantitative analysis for the dynamic management of risks, advancing beyond the established qualitative method of compliance management. It is an instrument that serves the most varied sectors of organizations, which are committed to managing their corporate risks.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions. Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most. We believe that auditors should focus more on consulting. Especially when the limits for mandatory audit expects to increase in Sweden to harmonize with the rest of the European Union. The fact that some companies still hire an auditor is probably because of a long collaboration which feels to convenient to end.   This study is limited to merely cover companies who does not need to be audited and only authorized accounting consultants. The studie concerns credit institutions and Skatteverket. Emprical information was gathered with both quantative and qualitative studies. Our conclusion is that SME companies are better off with an authorized accounting consultant than an auditor. The accounting consultants often charge lower fees and have a relatively high trust in comparison with auditors, which probably will be even higher in the future because of the authorization. We also believe that auditors will have to focus more on consulting if they are going to be able to face the abolishment of mandatory audit and compete with the accounting consultants. It now seems that the time for audit in small companies has come to an end. / Revisionsplikten avskaffades år 2010 för mindre företag i Sverige. Samtidigt utvecklades auktorisationen för redovisningskonsulter med syfte att höja kunskapen i branschen samt att öka statusen för dessa. Efter revisionspliktens avskaffande har Bolagsverket upptäckt fler fel i redovisningen från företagen, främst från de företag som varken har anlitat en revisor eller en redovisningskonsult. En anledning till att ha en revisor sägs vara deras betydelse för kreditgivning. Dock framkommer det från empirin att oberoendet som anses vara en av revisorns viktigaste egenskaper inte är det som kreditgivarna framställer som viktigast hos revisorn. Det är yrkeskunskapen som anses viktigast och rådgivning är det som små och medelstora företag (SME) verkar efterfråga mest. För att revisorerna ska kunna konkurrera med redovisningskonsulterna i de företag som inte omfattas av revisionsplikten bör revisorerna rikta in sig mer på rådgivning. Framförallt då gränserna för revisionsplikt i framtiden förmodligen kommer att höjas och bli mer likt övriga EU. Anledning till att många företag fortfarande har kvar revisorn anser vi kan beror på ett långt samarbete som känns för bekvämt för att avsluta. Undersökningen är avgränsad till att endast omfatta aktiebolag som inte omfattas av revisionsplikten samt auktoriserade redovisningskonsulter. De intressenter som studien berör är kreditinstitut samt Skatteverket. Med Skatteverket genomfördes en intervju medan resterande respondenter fick enkäter varför både en kvantitativ och kvalitativ metod använts. Slutsatsen är att SME företag tjänar på att anlita en auktoriserad redovisningskonsult istället för en revisor. Redovisningskonsulten tar mindre i arvode samt har i jämförelse med revisorerna ett relativt högt förtroende vilket troligtvis kommer öka med tiden på grund av auktorisationen. Vi anser även att revisorerna kommer bli tvungna att rikta in sig mer på rådgivningstjänster för att kunna konkurrera med redovisningskonsulterna om företag utan revisionsplikt. Revisionens tid för mindre företag verkar vara förbi.

The BEPS Project has led to unprecedented changes in international taxation rules. In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). Due to the narrow scope of Article 5(5) and 5(6), taxpayers easily managed to escape the existing definition of PE with the use of tax avoidance strategies, such as commissionaire arrangements. Therefore, some revisions of Action 7 particularly concern the PE threshold provided by Article 5(5) with respect to commissionaire arrangements. The revisions have also arisen questions as to whether the profit attribution rules in connection with the newly proposed PEs will be affected by the BEPS suggestions. In this regard, the Report on BEPS Action 7 had noted the importance of additional guidance for the attribution of profits to the post-BEPS PEs resulting from the changes. Finally, the Additional Guidance on the Attribution of Profits to Permanent Establishments which deals with the attribution of profits to the newly proposed PEs under Action 7 has been released on 22 March 2018. The revised concept of PE ultimately has implications for the application of the Authorized OECD Approach (AOA) for the attribution of profits to PEs. This thesis will analyze the functional and factual analysis performed within the first step of the AOA for the attribution of profits to PEs which arise from commissionaire arrangements under Action 7. The analysis will be based on the general principles of the AOA and the high-level principles provided by the Additional Guidance, with the specific reference to the BEPS work on risk assumption under Actions 8-10. The thesis will also touch upon the PE threshold proposed by Action 7 that concerns commissionaire arrangements.

In the diploma work is described single suit of the AEO certification, benefits of this certification and cliffs, which request harmony with European unionś legislative and with particular member statetes of the European union. Further the AEO certificate of the concrete business subjects is able to bring improvement of the reputation and surely helps to reservation so often allude safeness of the trading. Further to the improvement of the reputation is necessary add adequate presentation this kind of the certificate in the face of the public.

Chapter 1: Patents and Entry Competition in the Pharmaceutical Industry: The Role of Marketing Exclusivity Effective patent length for innovation drugs is severely curtailed because of extensive efficacy and safety tests required for FDA approval, raising concern over adequacy of incentives for new drug development. The Hatch-Waxman Act extends patent length for new drugs by five years, but also promotes generic entry by simplifying approval procedures and granting 180-day marketing exclusivity to a first generic entrant before the patent expires. In this paper we present a dynamic model to examine the effect of marketing exclusivity. We find that marketing exclusivity may be redundant and its removal may increase generic firms' profits and social welfare. Chapter 2: Why Authorized Generics?: Theoretical and Empirical Investigations Facing generic competition, the brand-name companies some-times launch generic versions themselves called authorized generics. This practice is puzzling. If it is cannibalization, it cannot be profitable. If it is divisionalization, it should be practiced always instead of sometimes. I explain this phenomenon in terms of switching costs in a model in which the incumbent first develops a customer base to ready itself against generic competition later. I show that only sufficiently low switching costs or large market size justifies launch of AGs. I then use prescription drug data to test those results and find support. Chapter 3: The Merger Paradox and R&D Oligopoly theory says that merger is unprofitable, unless a majority of firms in industry merge. Here, we introduce R&D opportunities to resolve this so-called merger paradox. We have three results. First, when there is one R&D firm, that firm can profitably merge with any number of non-R&D firms. Second, with multiple R&D firms and multiple non-R&D firms, all R&D firms can profitably merge. Third, with two R&D firms and two non-R&D firms, each R&D firms prefer to merge with a non-R&D firm. With three or more than non-R&D firms, however, the R&D firms prefer to merge with each other.

This thesis aims on modern ways of electronic communication. It includes electronic signature and data boxes. The first part of thesis focuses on the historical and present legal regulation and describes rights and responsibilities that users of these tools have. The second part deals with possible problems and their solution during the use of these two tools in routine practice. It also includes a summary of the main advantages and disadvantages of their use. Practical part demonstrates the specific use of data boxes and electronic signature at cadastral offices from the view of common user and the cadastral office itself.

This master´s thesis deals with a methods of construction permits under the Building Act. In the first part defines the basic terms related. The second part deals with the permitting proces in the life cycle of construction. In the third part discusses the decisive authorities and the general procedures. The following parts deal with specific methods of permits under the Building Act. This is the definition of construction without the need for permits and construction requiring only notification. The next part deals with the proces of building permit and permitting of construction through a public law contract or a certificate of an authorized inspector. In the last part assessed and summarized the opinions of employees building authority, which were obtained through a questionnaire.