<p><p>Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter.</p><p><p>Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller. Från en del håll har det dock framkommit åsikter om att det inte är problemfritt att involvera revisorer i lagstiftningen mot penningtvätt.</p><p>Den genomförda undersökningen visar att majoriteten av de intervjuade revisorerna inte ser några direkta problem med att vara involverade i penningtvättslagen. Åsikterna är dock delade och några är kritiska till lagstiftningen. Slutsatserna av studien är att majoriteten av respondenterna inte ser att lagen påverkar relationen till klienten. De anser vidare att lagen innebär mer arbete, men detta ser revisorerna inte som särskilt påfrestande. Revisorerna som har deltagit i studien anser själva att de har goda förutsättningar att följa lagen.</p></p></p> / <p><p>The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views.</p><p><p>According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering.</p><p>The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.</p></p></p>

Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter. Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller. Från en del håll har det dock framkommit åsikter om att det inte är problemfritt att involvera revisorer i lagstiftningen mot penningtvätt. Den genomförda undersökningen visar att majoriteten av de intervjuade revisorerna inte ser några direkta problem med att vara involverade i penningtvättslagen. Åsikterna är dock delade och några är kritiska till lagstiftningen. Slutsatserna av studien är att majoriteten av respondenterna inte ser att lagen påverkar relationen till klienten. De anser vidare att lagen innebär mer arbete, men detta ser revisorerna inte som särskilt påfrestande. Revisorerna som har deltagit i studien anser själva att de har goda förutsättningar att följa lagen. / The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views. According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering. The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.

Problem: What type of messages can be used to make ‘saving the environment’ more appealing to individuals, in order to encourage them to act environmentally friendly? Purpose: Our focus is the challenge of convincing consumers to save electricity in the Netherlands. Using two different types of messages, environmental and financial, our aim is to identify which characteristics of marketing messages are more effective when trying to encourage individuals to act environmentally friendly. Method: Interviews with relevant organizations are held in order to see what professionals say about the environment and marketing. Questionnaires are distributed to see what the general opinion is and finally a case study is conducted to investigate the effectiveness of several messages on people’s electricity consumption. Conceptual Framework: The theory of social marketing is being used, derived from nonprofit marketing. A communication model is applied to the findings, just as the concept of mental accounting. Conclusion: Our research showed a clear preference for rational based messages that provide benefit claims, that are one sided messages, which are positively framed, focusing on the personal benefits resulting from the change in behavior and finally people should be able to draw conclusions on their own, but they should be given enough directions in the message to draw their conclusion.

The American political system is currently not as meritocratic or functional as it should be. The reasons for this can be traced to problems in five categories of the political landscape: The System, The Elections, The Electorate, The Media, and The Money. These deficiencies cause less able leaders to be voted into office, and make it harder for politicians to generate positive results for their people. By addressing these problems, American democracy can exist in its healthiest form.

Denna uppsats syftar till att undersöka pengarnas möjliga negativa påverkan på studenter och hur studenter resonerar om pengarnas värde i vardagen. Empiriskt behandlar uppsatsen varför studenter skulle kunna försöka lura den statliga myndigheten Centrala studiestödsnämnden (CSN) på låne- och studiebidrag. Två fokusgruppsintervjuer har gjorts för att samla in material. Intervjuerna har kodats enligt grounded theory-metoden. Resultaten visar att pengar har en stor inverkan på informanterna – både på ett negativt och positivt sätt. Studenternas beslut ifall de skulle kunna tänka sig att lura CSN beror på ens egna omständigheter och vilka kan påverka deras moraliska principer. / This study aims to investigate the possibility of a negative impact of money on students, and how they reason in relation to the value of money in everyday life. Empirically, the purpose deals with interviews concerning why students might defraud the government authority the Central Study Aid Council (CSN) in loans and grants for their own profit. Two qualitative focusgroup interviews were conducted to collect materials. These have been encoded according to grounded theory method. The results show that money has a huge impact on the informants – both in a negative and positive way. Students' decision to deceive CSN depends on their own circumstances and thereby changed their moral principles.

With players in the National Football League (NFL) making what seems to be the most money out of any entry-level position, it might come as a shock to many people to hear that so many players end up in financial distress afterwards. Sports Illustrated has put this number at 78% of players filing for bankruptcy or are in serious financial trouble within only two years of leaving the league (Torre). The problems that the players run into are their short careers, which average 3 ½ years, their poor financial decisions and their very optimistic approach to life. The 3 ½ years means that they should approach their employment as more of a lottery winning than a long term career. With so much income, the players might want to take out large mortgages and could be in trouble. They would believe that they would be the exception and not the rule for this because they are constantly succeeding as well. The players should set up a budget to fix this. They should defer the maximum amount of compensation possible and invest most of the rest. The athletes should have enough still to have a comfortable few years in the NFL. The football players should also be smart and get a college degree while they can for free.

ABSTRACT George Gissing has experienced a fluctuating reputation among critics in the period of over one hundred years since his death in 1903. Curiously, during the last decade of his life, many critics put Gissing on a par with Thomas Hardy and George Meredith among writers living at that time. Early in his career, however, his reputation suffered from the notion that Gissing was simply a naturalist with a pessimistic, atheistic streak. To some extent, this appraisal has some merit. Gissing pronounced himself an unbeliever to family and to acquaintances such as Fredrick Harrison as early as 1880. Nonetheless, Gissing maintained an interest in religion throughout his life, a fact made plain by his use of religious material in his novels. Furthermore, he was far from merely dismissing religion, nor did he adopt a uniformly unsympathetic view of belief. My dissertation will demonstrate that, starting with his first published novel, Gissing made extensive use of religious subject matter in the form of imagery, symbolism, plot elements, and characterization. More significantly, he also examined the relationship between religion and capitalism. Often, one detects in Gissing’s work a sense of what I will call economic Calvinism, an idea that has received extensive explication by Max Weber and others. I will show that Gissing’s characters are often divided into class and economic lines, a fact not in itself particularly novel, but one which finds expression in Gissing in terms very evocative of the Christian division of humanity into categories of damned and saved. I will also reveal patterns in Gissing’s work that depict the ongoing dialogue between religious issues and other social concerns such as feminism, philanthropy, poverty, church affiliation, philosophy, and marriage. The dissertation covers selected novels from roughly the first half of Gissing’s career in an attempt to bring to light the pervasiveness of religious reference in a representative assortment of Gissing’s work. My paper will show that more concentrated attention to the use of religion in Gissing will contribute to a greater understanding of him as an artist. It will also suggest that more study in this area needs to be done.

This note demonstrates that the shocks explicitly modeled as well as those implicitly present in stochastic macro-models must obey a restriction derived from Walras' law. In the standard case of statistical independence of real and monetary shocks there must be a financial shock to bond demand that mirrors those shocks, bond holdings thus acting in fact as buffer stocks. As an example the choice of the optimal monetary instrument is examined for the converse case of buffer-stock money and compared with the standard case. / Series: Department of Economics Working Paper Series

The aim of this thesis is to investigate if the use of accounting teaching strategies promote junior high school students¡¦ perception of finances,self-regulation and positive thinking. The researcher chooses two classes, 76 eighth graders in a junior high school in Kaohsiung city ,as an experimental group to conduct the treatment by the method of spot sampling. In the treatment, students are asked to record how they spend their pocket money and they also take course named¡¥Be A Happy Money Manager¡¦. Then, the researcher also chooses two classes,inclusive of 77 eighth graders in the same school as a baseline group. The baseline group only takes the course named¡¥Be A Happy Money Manager¡¦ , not recording their spending. Besides, two other classes which include 78 eighth graders in the same school are selected as the control group.The group neither takes a course nor makes any records of their spending. The experiment contains eight-week recording of spending,one-week accounting analyzing teaching,and one-week ¡¥Be A Happy Money Manager¡¦course. Before and after the experiments,all of the participants are asked to fill out a questionnaire designed by the researcher.The questionnaire named¡¨Junior High School Students¡¦Perception of Finances,Self-regulation and Positive Thinking Questionnaire¡¨aims to realize the participants¡¦ transformation in the perception ofFinances,self-regulation and positive thinking. Additionally, six participants under this treatment are interviewed by the researcher to prove the cosequence. First, the researcher adoptes data analysis methods inclusive of descriptive statistics, independent-samples t test,one-way ANOVA to distinguish the discrepancy of different participants¡¦ performance of perception of finances, self-regulation and positive thinking. Second,the ANCOVA is used after the treatment to test the diffenences among experimental group,baseline group and control group. Finally, subjects of the content is used to analyze the six participants in the experimental group,which attempts to evidence the students¡¦ transformation in the perception of finances,self-regulation and positive thinking . The findings from the study are summarized as follows: (1) Financial perceptions of participants from diffenent kinds of backgrounds or having different money experiences existed statistically significant differenences. (2)There is a low to medium statistically significant positive relation between money attitude and comsuption behavior. Financial perceptions of participants are statistically significant relative with self-regulation and positive thinking. (3)After this treatment, there is statistically significant improvement of the participants in the experimental group.As to money attitude, participants in the experimental group do not regard money as the symbol of success but they would like to seek better services by paying more money . (4)In the aspect of the confidence of positive thinking, there is statistically significant advance of the participants in the experimental group.

Ghost-money burning is an important ritual custom in Taiwanese folk religion. But with the growth in population and residential density, such burning becomes more and more threatening to air quality and public health. To make compromise between folk customs and air quality, the government urged the public to change the custom. To understand how successful the government¡¦s strategies are, this study used 4 social marketing variables and people¡¦s concern for ritual custom to predict people¡¦s attitude toward ghost-money burning. A convenience sample of college students, workers in local court, and people from the general public were invited to answer the questionnaire in this study. A total of 255 participated and gave valid answers. Results found that: 1. The more people believed that ghost-money burning was required by ritual customs, the more positive their attitude would be. That is, they would regard the burning as less harmful, and would be less willing to reduce it. 2. Social marketing strategies that changed cost and convenience had negative effect on attitude. That is, when people believed burning less ghost money was good for them, they would regard the burning as harmful and be more willing to reduce it. The same happened when people believed it was convenient to take alternatives for burning ghost money. 3. The effect of ritual customs on attitude toward ghost-money burning was greater than the effect of social marketing variables. In light of these findings, when urging the policy of Ghost-Money Burning reduction by means of social marketing, the government should both focus on changed cost reduction and convenience enhancement, which will be more effective on changing people¡¦s attitude toward Ghost-Money Burning.