Abstract Master thesis is focused on The Application of Data from Vehicle Electronic Control Units in the Analysis of Road Accidents. The theoretical part deals with the electronic systems of vehicles and their control units, diagnostic processes, retrieving accident data from the controls unit and the need for these data in the analysis of road accidents. The experimental part focuses on obtaining data for crashed vehicles, interpretation of such data and assessment of their usefulness for analyzing road accidents. It also focuses on the procedures and methods on how to retreive accident data.

This diploma thesis deals with creating a database of intentional damages of motor vehicles by selected tools and their documentation. Used tools can by often found in any household or workshop. First part describes how insurance and settlement of claim works. Next part deals with insurance frauds and in the third part damages are sorted into categories. Following part describes damages that incurred in actual traffic accidents and closures whether their were insurance frauds or not, and the susequent part is the creating of intentional damages and their processing into a database. In the end i tis described how such a database is an asset for forensic engineering.

Chapter 1 Summary of the Dissertation "We are in the golden age of fraud." Jim Chanos, Kynikos Associates, Financial Times 24/07/2020. Beyond the speculations about the consecutive waves of Covid, 2020 will be reminded for one of the most notorious failures of a listed firm, due to a massive accounting fraud: the German payment fintech Wirecard. The firm, with 30 subsidiaries in 26 countries, joined the prestigious DAX index just two years before. The spillovers of the billion-euro fraud range from the arrest of top managers to suspicion of auditors, politicians, and regulatory authorities (BaFin, European Commission, and ESMA), as suggested the Financial Times headline "Why was Frankfurt so blind for so long?"1 Such a failure serves as a reminder of the relevance of financial markets regulation, oversight, and enforcement, in order to protect investors and to encourage compliance with regulations. Research on the relationship between the publication of financial misconducts and financial performance for corporates has continuously grown, as illustrated by the recent in- depth literature reviews undergone by Amiram et al. (2018) and Liu and Yawson (2020). It is fueling regulatory debates on how to enforce more efficiently financial regulations. Some specificities of white-collar crimes must be accounted for...

Abstract not availalble.

1 Subsidy fraud and damaging the financial interests of the European union Abstract The thesis deals mainly with the definition and punishment of subsidy frauds within the framework of criminal law. At the same time, it also addresses some issues related to this crime, in particular the subsidiarity of criminal sanctions and the concurrence of this crime with other crimes such as the offense of damaging the financial intereststhe of the European union. The method of processing is mainly deduction and analysis, in the relevant parts induction, synthesis and comparison. The thesis is divided into three main parts. First, it deals with subsidies and subsidy fraud, explaining what a subsidy is and what action can be considered a subsidy fraud, and also clarifies some of the institutes associated with these terms, including budget rules, resources, and records. It also deals with what actions are associated with the crime of subsidy fraud. Thus, in the case of a subsidy fraud, it deals with its characteristics, its relation to other provisions of the Penal Code, the investigation and the imposition of punishment. In the next part, the thesis deals with the protection of the financial interests of the European Union, especially with the institutions and bodies, which are particularly focused at the protection of...

Kyrö, F. & Loodin, D. Bedrägeribrott mot Sveriges äldre invånare. Tillvägagångssätt & säkerhetsåtgärder. Examensarbete i Kriminologi, 15 högskolepoäng. Malmö universitet: Fakulteten för hälsa och samhälle, institutionen för Kriminologi, 2022.   Bedrägeribrott mot äldre fortsätter att utgöra ett högst relevant problem i samband med den fortsatta digitaliseringen av vårt samhälle. I takt med att allt fler tjänster blir digitala är det viktigt att vi värnar för att dessa personer inkluderas i utvecklingen. Genom semistrukturerade intervjuer undersöktes vilka tillvägagångssätt som används vid bedrägeribrott mot äldre samt vilka säkerhetsåtgärder som används i dagsläget för att minska deras utsatthet för denna typ av brott. Ur resultatet framkom att befogenhetsbedrägeri tillhör den vanligaste typen av bedrägeribrott mot äldre och att flera olika metoder används. Tekniker som stress och social manipulation samt utnyttjande av social isolering, tillit till samhället och myndigheter samt teknikovana är återkommande i majoriteten av de metoder som används. Vidare framkom det från respondenterna att insatser och åtgärder vars syfte är informationsspridning och beteendeförändring ansågs utgöra de viktigaste proaktiva säkerhetsåtgärderna för att minska risken för fortsatt viktimisering av denna grupp. De främsta reaktiva säkerhetsåtgärderna som lyftes av respondenterna var bankernas säkerhetssystem som larmar om avvikande transaktioner upptäcks samt att anmäla bedrägeriförsök och fullbordade bedrägeribrott till Polisen. Under arbetets gång identifierades även ett omfattande mörkertal gällande antalet äldre som blivit utsatta för bedrägeribrott. Två eventuellt bidragande faktorer till det stora mörkertalet var enligt respondenterna låg anmälningsbenägenheten bland äldre till följd av en skam kopplat till deras utsatthet samt att majoriteten av misslyckade bedrägeriförsöken inte anmäls till Polisen. / Kyrö, F. & Loodin, D. Fraud Against Elderly Citizens in Sweden. Methods, Techniques & Safety measures. Bachelor's thesis in Criminology 15 credits. Malmö University: Faculty of Health and Society, Department of Criminology, 2022.   Fraud against elders remains a pertinent problem as the digitalization of our society continue. As more services become digital it is of outmost importance that we ensure that these people are being included in the progress. By conducting semi structured interviews information were gathered regarding methods and techniques commonly used by culprits of fraud against elderly citizens in Sweden as well as the kind of security measures that are currently in place to prevent further victimization among the population. The results shows that the most common type of fraud perpetrated against elderly citizens in Sweden is courier fraud where the culprit pretends to represent for example a police officer or bank officials. Several different methods are being used but techniques such as the use of stress, social manipulation and exploitation of the victim’s social isolation, trust in society and authorities, and lesser digital skill is reoccurring in most of the methods being used. Measures that aimed to contribute to the spread of information and behavioural change were thought of as the most important proactive security measures. Among the most important reactive security measures were the banks security systems that alert the banks when it detects any abnormal transactions and reporting the crime to the Police authority. During the study a substantial issue regarding the high number of unreported cases. Two potential factors contributing to this was according to the respondent’s low inclination to report due to feelings of shame and that failed attempts of fraud rarely are being reported to the authorities.

SAMMANFATTNING Datum: 2022-06-01 Nivå: Kandidatuppsats Företagsekonomi, 15 hp Akademi: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet  Författare: Ax, Janina  Hedström, Emelie  Rollne, Sofia   Titel: Transparens i finansiell rapportering för att förebygga brott Handledare: Johnstone, Leanne  Nyckelord: Transparens, redovisning, revisor, rättvisande bild, revision, bedrägeri Forskningsfråga: Vilken roll spelar transparensen i finansiell rapportering för att              minska och förebygga bokföringsbrott? Syfte: Syftet med denna studie är att undersöka huruvida transparensen i finansiell rapportering bidrar till att minska och förebygga bokföringsbrott, sett från revisorns perspektiv. Metod: Kvalitativ metod Slutsats: Studien visar på att K-regelverken tydligt visar vad som ska ingå i de finansiella rapporterna och hur transparenta företagen ska vara. Transparens är viktigt för att företagen ska ses som legitima och minska förekomsten av brott. / ABSTRACT Date: 2022-06-01   Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Ax, Janina  Hedström, Emelie  Rollne, Sofia                  Title: Transparency in financial reporting to prevent crime Supervisor: Johnstone, Leanne Keywords: Transparency, accounting, auditor, fair picture accounting, audit, fraud  Research question: What role does transparency play in financial reporting to reduce and prevent accounting breaches?  Purpose: The purpose of this study is to investigate whether the transparency of financial reporting contributes to reducing and preventing accounting breach, seen from the auditor's                perspective. Method: Qualitative method Conclusion: The study shows that the K-regulations clearly show what should be included in the financial reports and how transparent companies should be. Transparency is important           for companies to be seen as legitimate and reduce the incidence of crime.

Background/Problematization: The audit profession and its credibility have been threatenedby audit failures and corporate collapses, and the inability to detect and deter fraud has beenproven costly to audit firms. Regarding the complexity of detection and deterrence of fraud,researchers have suggested the brainstorming session as a fundamental assignment. Where ithas been shown that the brainstorming session seldom is a function of one single individual;it is rather a team effort. Prior researchers within audit team research have investigated teamcomposition in terms of demographic factors whereas other domains of research have movedbeyond this small and narrow view and are now investigating team composition regardingdiversity in soft and hard skills. This is yet to be explored within the audit profession and theresearchers hope to fill this void and provide useful insights through this dissertation. Purpose: The purpose of this dissertation is to explain how a diverse set of soft skills and adiverse set of hard skills affect the efficiency in the brainstorming session and how thisrelationship is contingent on a tall organizational hierarchy. Methodology: The researchers have adopted a positivist research philosophy together with adeductive research approach. The quantitative method has been used to collect data where theresearchers applied the use of a questionnaire. The questionnaire was sent out to individualswithin the audit profession where the authors aimed for audit associates and senior associates.The response rate was 20 %. The data were further analysed through a Spearman CorrelationMatrix, component principal analysis, multiple linear regression analysis, and hierarchicalmoderated multiple regression analysis. Findings: The findings indicate a positive correlation between diversity in soft skills andefficiency in the brainstorming session where the tall organizational hierarchy has amoderating effect on this relationship.

Background: Previous research has shown that an expectation gap exists between the public and auditors. It has also shown that there is a strong link between the expectation gap and in detecting fraud. Like the public's expectations, there is an imbalance between the authorities and auditors' expectations of the auditor's role. They expect more from the auditors than the auditors think they can provide. This leads to disagreement between the parties. When the auditor has expectations that do not correspond to what the auditor considers to be their role, they end up in a role conflict. The authorities' interest in using the auditor as a law enforcement actor can be a contributing factor to the expectation gap, as the legislation lacks clear guidance and it creates scope for authorities to formulate their own expectations. Based on all of the above, it is interesting to investigate how the Swedish Tax Agency and the economic crime authority view the auditor's responsibility in detecting fraud. Questions: How do authorities view the auditor’s responsibility in detecting fraud? Purpose: The purpose of the essay is to investigate how Ekobrottsmyndigheten (the economic crime authority) and Skatteverket (the swedish tax agency) view the auditor’s responsibility in detecting fraud. The intention is to explain and describe what expectations these authorities have of the auditor in detecting fraud. Method: A qualitative method has been applied in this essay where data collection happened through five semi-structured interviews with people from a certain authority. A strategic selection was made where informants were chosen due to their specific workplace, which is either the Economic Crime Authority or the Swedish Tax Agency. Results and conclusion: The results show that the authorities look at the auditor's role according to legislation, thus no expectation gap arises. The authorities do not expect the auditor to actively seek or look for financial crime or be held liable for financial scandals without cause. On the other hand, the authorities consider that the auditor is an important player in reducing financial crime and expect the auditor to fulfill his reporting obligation when fraud is discovered. / Bakgrund: Tidigare forskning har visat på att ett förväntningsgap existerar mellan allmänheten och revisorer. Det har även visat att ett starkt samband finns mellan förväntningsgapet och i att upptäcka bedrägerier. Likt allmänhetens förväntningar finns det en obalans mellan myndigheterna och revisorer förväntningar på revisorns roll. De förväntar sig mer från revisorerna än revisorerna tror de kan tillhandahålla. Detta leder till oenighet mellan parterna. När revisorn har förväntningar som inte stämmer överens med vad revisorn anser är deras roll hamnar de i en rollkonflikt. Myndigheterna intresse i att använda revisorn som brottsbekämpande aktör kan vara en bidragande faktor till förväntningsgapet eftersom lagstiftningen saknar tydlig vägledning och det skapar utrymme för myndigheter att formulera egna förväntningar. Med utgångspunkt av ovanstående är det intressant att utreda hur Skatteverket och Ekobrottsmyndigheten ser på revisorns ansvar i att upptäcka bedrägerier. Problemformulering: Hur ser myndigheter på revisorns ansvar i att upptäcka bedrägerier? Syfte: Syftet med uppsatsen är att utreda hur Ekobrottsmyndigheten och Skatteverket, ser på revisorns ansvar i att upptäcka bedrägerier. Avsikten är att förklara och beskriva vilka förväntningar dessa myndigheter har på revisorn i att upptäcka bedrägerier. Metod: En kvalitativ metod har tillämpats i denna uppsats där datainsamlingen har skett genom semistrukturerade intervjuer med fem personer från myndigheter. Ett strategiskt urval gjordes där informanterna valdes med anledning av deras specifika arbetsplats, vilket är antingen Ekobrottsmyndigheten eller Skatteverket. Resultat och slutsats: Resultatet visar att myndigheterna ser på revisorn roll enligt lagstiftning därmed uppstår inte förväntningsgap. Myndigheterna förväntar sig inte att revisorn aktivt ska söka eller leta efter ekonomisk brottslighet eller hållas ansvariga för finansiella skandaler utan grund. Däremot anser myndigheterna att revisorn är en viktig aktör i att minska ekonomisk brottslighet och förväntar sig att revisorn uppfyller sin anmälningsskyldighet när bedrägerier upptäcks.

Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and observation. The data analysis process included coding the information to develop patterns and themes. The themes identified in the study included operational strategies, methods to measure the effectiveness of internal controls, barriers to implementing internal controls, and ways internal controls improved profits. The implications for positive social change include the potential to provide construction business owners with effective strategies to implement internal control processes that may lead to increasing employment opportunities for individuals in local communities.