Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott. Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem. Vi har kombinerat den kvalitativa metoden där vi har intervjuat fyra personer med inslag av kvantitativ information där vi har använt oss av statistiska data. Enligt svensk lag har en revisor skyldighet att agera och eventuellt göra anmälan vid misstanke om brott till bolagets styrelse och åklagare. Innan lagen infördes hade revisorn ingen skyldighet att anmäla misstanke om brott på grund av tystnadsplikten. När lagen trädde i kraft blev det ingen förändring av tystnadsplikten eftersom anmälningsplikten inte berördes av tystnadsplikten eller av upplysningsplikten. Skyldigheten som revisorn har enligt lagen gäller vissa grova och betydande brott som bedrägeri, svindleri, penninghäleri, förskingring och annan trolöshet, brott mot borgenär, bestickning och mutbrott samt skattebrott. Vi har gjort personliga intervjuer med två godkända revisorer och en auktoriserad. Dessutom har vi skickat en frågeformulär till en godkänd revisor och fått svar från honom via email. Vi har även intervjuat personer från Skattebrottsenheten i Gävle. Vi har använt oss av en ostrukturerad intervjuteknik som vanligtvis används mellan en forskare och hans/hennes undersökningsperson. De revisorer vi intervjuade gav oss intrycket av att lagen om anmälningsskyldighet finns juridiskt och därför måste följas. Vi antar att oavsett om lagen finns eller inte så är det få anmälningar som görs utav revisorerna. Vi tycker att revisorer bör göra fler brottsanmälningar. Idag är ekobrotten så avancerade att det behövs stora ekonomiska resurser för att förhindra brotten. Det borde dessutom finnas bättre kontakter mellan revisorer och Ekobrottsmyndigheterna samt bättre samarbete mellan revisorer och Skattebrottsenheten. / On January 1st 1999 a new law came in force that gives an extern accountant in Swedish joint-stock companies an obligation to react when he/she suspects an economic crime. This law is regulated in the General Corporation Acts, chapter 9 §§ 42-44. The law’s main purpose is to function for the accountant in order to prevent the economic crime. The aim with this essay is to describe how the accountant reacts to the obligation to report and to study if the law works in reality. The aim is also to find out what the Swedish Tax Department thinks about the new law. In the essay we have used hermeneutic theories which mean that we wrote down our own experiences to be able to analyse and interpret. In our essay we have combined the qualitative method along with the quantitative. According to the Swedish law if the accountant suspects a crime he should react and eventually report it to the board of directors and to the prosecutor. Before the law came into force the accountant hadn’t had an obligation to report the crime because of professional secrecy. When the law appeared there were no changes in the professional secrecy because the obligation to report depended neither on professional secrecy or obligation to inform. The obligation that the accountant has according to the law is to report the following crimes that can take place in the Swedish corporations: fraud, swindle, money laundry, embezzlement, bribe and different tax crimes. We have made personal interviews with two licensed accountants and one authorised. Besides we have sent our interview questions to one licensed accountant and we got his answers by e- mail. We have also interviewed the chief for the tax department who works with the economic crimes and head of section of the tax department in Gävle. The technique we used during the interviews was unstructured interviews that usually are short and close relations between the researcher and the subject of investigation. The accountants that we interviewed gave us an impression that the law to react when the accountant suspects a crime is written on the paper and that’s why has to be followed. We think that no matter if the law exists the accountants make very few reports on their clients if they suspect a crime. We are sure that they should report more crimes. The economic crimes are so advanced today that the society needs more financial resources to prevent them. Moreover there should be better relations between the accountants and tax departments.

Le contrat est un acte de prévision et, à ce titre, les prévisions des parties doivent être prises en compte et respectées. A côté des prévisions contractuelles, une notion existe mais est depuis longtemps méconnue : celle de prévisibilité contractuelle. Fondement de nombreux mécanismes bien connus en droit des contrats, comme le dommage prévisible, la force majeure ou encore l'obligation de modérer le dommage, la prévisibilité contractuelle donne naissance à un devoir contractuel : le devoir de prévision, dont la violation constitue une faute de prévision. Outil de moralisation de la relation contractuelle mais également de respect des attentes des parties et de la force obligatoire du contrat, le devoir de prévision a deux conséquences principales : il donne naissance à une obligation d'informer de ce qu'on a pu prévoir, tant lors de la formation que de l'exécution du contrat, et il impose aux parties de mettre en œuvre les mesures raisonnables nécessaires à la bonne exécution du contrat. / The contract is an act of forecasting and, as such, the forecasts of the parties must be taken into account and respected. Besides that, a notion exists but has long been ignored: the notion of contractual predictability. The foundations of many well-known mechanisms in contract law, such as foreseeable damage, force majeure or the mitigation of damages, contractual foreseeability gives rise to a real contractual duty : the duty of forecasting, sanctioned by a fault of forecast. Tools for moralizing the contractual relationship but also for respecting the expectations of the parties and the force of the contract, the duty of forecasting has two main consequences: it gives rise to an obligation to inform what has been foreseen, during training and the performance of the contract, and it requires the parties to implement the necessary reasonable measures for the proper performance of the contract.

The focus of this thesis was to use serious games as a tool to teach about obligation to give notice. Obligation to give notice means that certain professionals need to report to social services if a child is being harmed. This thesis studied if case-based storytelling could bring a relevant teaching experience, if storytelling could help participants learn about obligation to give notice and how instant and delayed feedback affect the learning. Participants played a story-based game with either instant or delayed feedback and answered three questionnaires about obligation to give notice. The study found that participants did find that the storytelling was useful for learning and gaining more knowledge about about obligation to give notice. For the feedback it was found that both types of feedback made the participants learn significantly more but there was no significant difference when comparing the feedbacks to each other.

Au crépuscule d'une expérience génocidaire comme la catastrophe arménienne ou la Shoah, les témoins font face à la gageure d'une reconstruction, tant physique que morale, dans une société humaine aux contours éthiques brisés : tout sens et tout repère semblent ruinés. Chacun affronte un ardu retour à l'humanité et à une identité niée par les bourreaux. Cet itinéraire de reconstruction, qui mène de l'inhumain à l'humain, met en évidence une posture difficile entre parole et silence, qui frappent sur l'écueil de l'indicible. Du caractère indicible de l'expérience génocidaire découle le dilemme invalidant vécu par le témoin tiraillé entre une mémoire sclérosante et un nécessaire devoir de mémoire. L'indicibilité du crime masque plutôt une incommunicabilité : l'expérience est tellement hors de toute limité qu'elle semble annihiler toute possibilité de compréhension d'un tiers. Les survivants optent alors pour une échappatoire scripturaire qui n'est pas sans entraîner une refondation des concepts de réception, et une tentative ou tentation de poser les bases d'une esthétique littéraire inédite, propre aux témoignages issus de génocide, par delà les paradoxes, la littérature servant la vérité. Les rescapés arméniens, confrontés à la négation de la catastrophe, refusent ce recours à la littérature et condamnent malgré eux leurs témoignages à la confidentialité. Seule la culture et le jeu de ses références, lien entre le déporté et le tiers récepteur, parvient à dépasser la barrière éthique que s'imposent les survivants arméniens. La culture, mise à mal et révélée par les génocides, s'avère une force à même de sublimer l'existence la plus abjecte et l'écriture la plus improbable. / At the end of a genocidal experience like the armenian catastrophe or the holocaust, witnesses have to reconstruct themselves, both physically and morally, in a society that has lost its ethical foundations: all meanings or references seem ruined. each deportee has to find a way to get his humanity and his identity (denied by his torturers) back. this reconstruction, from inhuman to human, shows a difficult behaviour between speaking and silence, and bring to the fore the inexpressible nature of the genocidal experience. witnesses experience moreover the dilemma between a disabling memory and an essential obligation to remember. it appears that the crime is more unreportable than indescribable: the experience is so extreme that it seems to annihilate all chance of understanding from a third party. then, the survivors choose to write down their experiences, modifying receipt concepts, and trying to build the new foundations of an original literary esthetics, in which art, imagination and truth can coexist. the armenian survivors, having to deal with the denial of the turkish genocide, refuse to write literary testimony and seem to censure their own works and limit, in spite of themselves, the impact they should encounter. only culture and its references, last link between the deportee and a third party, manages to go beyond the ethical limit that armenian survivors assert themselves. culture, subjected to doubt and revealed because of genocides, is confirmed as a power able to sublimate the most awful existence and the most unlikely writing.

The aim of this study is to examine how boys, in the context of honour, are perceived by teachers and what kind of efforts are being taken in specific situations. The study is based on seven qualitative interviews with high school teachers, from four different schools in the Stockholm County, using five vignettes. The interviews were processed using a thematic analysis and the result was analysed with the help of Christie’s theory about ideal and non-ideal victims, the theory of street-level bureaucracy and to some extent pathological altruism. The results show that the teachers in general find it easier to define girls as victims rather than boys. The teachers themselves think the reason for that can be that boys are perceived to have more power over their own situation and a freedom that the girls lack. Loud and aggressive behavior complicates the boy’s victimhood further. Reports of concern to Social services are rarely mentioned and is to be taken care of by school counselors or principals. The teachers defined it as the process, but also expressed a feeling of lack of knowledge and in some cases an unwillingness to act due to a fear of prejudging.

The purpose of this study was to investigate how kindergarten teachers look at their obligation to report and the possibilities and obstacles they see in reporting a child they think might be a victim of maltreatment. This study has a qualitative approach and six interviews were conducted with the help of both managers of kindergartens and kindergarten teachers. To analyse the empirical data that revealed itself during the interviews we used Johanssons (2007) and Svensson, Johnsson och Laanemets (2008) definition of discretion and the concept of “street level-bureaucrats”. The result showed that our informants experienced the meeting with children who they suspect is being maltreated is important and emotional and they thought that they had a moral responsibility towards these children. It also showed that the relationship the teachers had with the children's parents made a difference in how to act about reporting or not. Its also showed that the workplace itself and the knowledge and experience you have could interfere with reporting. In conclusion we think that more studies should be done in this area and that more knowledge about this should be included in education, which our informants also agreed on.

Sous l’Ancien Régime, l’armée française était, en principe, composée de troupes professionnelles recrutées sur le mode du volontariat. Son recrutement était par ailleurs complété par différentes formes d’obligations militaires comme le ban, le guet et garde ou encore la milice provinciale. Les aspects techniques de ces institutions, leurs origines, leur évolution ou encore leur ampleur, sont connues. Il n’en va pas de même des fondements et des limites de l’exercice du pouvoir de contrainte qu’elles supposent. Il existe certes des études classiques sur l’histoire de la conscription, du pro patria mori ou de l’obligation to die for the state. Mais leurs conclusions sont contradictoires, elles négligent la doctrine et la législation d’Ancien Régime, et leur perspective n’embrasse qu’une partie des conditions de légitimité d’une obligation qui impose aux sujets de risquer leur vie et de tuer. L’objet du présent travail est donc d’offrir un exposé des justifications avancées en faveur ou contre l’obligation militaire, et d’identifier les débats auxquels celle-ci a donné lieu entre le XVIe et le XVIIIe siècle. Pour éclairer et ordonner le syncrétisme des préambules de la législation royale et déceler les obstacles que permettent de surmonter les arguments, il a paru nécessaire de calquer le plan de la thèse sur l’ordre du traitement de l’obligation militaire dans les ouvrages doctrinaux. Or, ceux-ci abordent l’obligation militaire sous trois angles complémentaires, trois séries de conditions cumulatives correspondant aux trois appartenances qui définissent l’état des personnes : citoyens membres du corps politique ; chrétiens membres du corps mystique de l’Église ; hommes intégrés dans un ordre et considérés dans leur individualité. À ces trois séries de personnes correspondent alors trois séries de biens : le bien commun de l’État, le bien divin, commun lui aussi, et le bien propre des individus. Ces trois biens correspondent aux conditions classiques de la légitimité des lois qui, dans la doctrine thomiste, sont orientées vers le bien commun, doivent respecter la loi divine et être justement réparties. Ces séries de considérations permettent de structurer la thèse en trois parties. Deux enseignements peuvent être tirés du tableau des conditions de légitimité de l’obligation militaire sous l’Ancien Régime. En premier lieu, il révèle un besoin constant de légitimation d’un devoir mortel. Tout absolu qu’il était, le roi de France ne pouvait exiger ad nutum l’obligation militaire. Il lui fallait, au moins, avancer une argumentation et, au mieux, respecter certaines conditions. En second lieu, l’histoire des justifications de l’obligation militaire sous l’Ancien Régime est celle de la progression du bien commun qui permet de repousser les limites traditionnelles qui encadrent le pouvoir royal. Cette évolution n’est pas sans susciter des critiques de la doctrine qui, d’une certaine façon, cherche à protéger l’individu. / Under the Ancien Régime, the French army was, in principle, composed of professional troops recruited on a voluntary basis. In addition, recruitment included various forms of military obligation, such as the arrière-ban, the watch and guard or the territorial militia. The technical aspects of those institutions are well known, as are their origins, their evolutions, and their scope. But the underlying foundations and limitations of the enforcement powers implied by them are not. There have been classic accounts of the history of conscription, pro patria mori, or the obligation to die for the state. But their conclusions are contradictory; they overlook the doctrine and legislation of the Ancien Régime, and they embrace but a fraction of the conditions governing the legitimacy of the obligation for subjects to risk their lives and kill. The subject of this present work is to offer an account of the justifications put forward in favor or against military obligation, and to identify the debates it has generated between the 16th and the 18th century. In order to clarify and organise the syncretism of the preambles of the royal legislation and detect the challenges that allows to overcome the arguments, it was deemed necessary to model the thesis plan on the treatment order of the military obligation in doctrinal publications. They address that topic from three complementary perspectives, with three sets of cumulative conditions corresponding to three affiliations that define a person’s status: citizen, who are members of the body politic; Christians, who are members of the mystical body of the Church; men members of an order or considered in their individuality. Three series of goods correspond to those three types: the common good of the State, the divine good, common as well, and the individual good. Those three goods correspond to the classical conditions of the law’s legitimacy that, in Thomistic doctrine, are aimed at the common good, must abide by the divine law and be justly distributed. These sets of considerations help to structure the thesis in three parts. Two conclusions can be drawn from the overview of the conditions for the legitimacy of military obligation under the Ancien Régime. Firstly, it shows a constant need of legitimation of a deadly duty. As absolute as he was, the King of France could not demand ad nutum military obligation. He needed to, at least, put forward an argument and, at best, respect certain conditions. Secondly, the history of the justifications for military obligation under the Ancien Régime is that of a progress of the common good, which led to push back the traditional limitations to the royal power. This evolution is not without instigating criticism of the doctrine that, in a certain way, seeks to protect the individual.

Barn riskerar att fara illa eller dö när anmälningsskyldiga underlåter att följa den lagstadgade anmälningsplikten. Denna studie har därför genom sex kvalitativa semi- strukturerade intervjuer undersökt hur anmälningspliktig skolpersonal upplever att organisatoriska faktorer påverkar deras skyldighet att anmäla oro till socialtjänsten, samt vilka faktorer som anses underlättande eller försvårande i anmälningsproceduren. Kuratorer, pedagoger samt skolledare har deltagit i undersökningen. Organisationsteori och Lipskys handlingsutrymmesbegrepp har använts som teoretiska utgångspunkter. Tematisk analys har tillämpats. Resultatet indikerar att skolornas organisering kan underlätta eller försvåra anmälningsproceduren. Det upplevs positivt om anmälningsrutinen är organiserad så att pedagogerna inte behöver underteckna orosanmälningar – för att skydda relationen till eleven. Synen på socialtjänsten bland vårdnadshavare beskrivs vara negativ och påverka beslut om anmälan. Förmågan och möjligheten att upptäcka sådant som kan föranleda en orosanmälan beror på hur skolan är organiserad samt personalens yrkesroll och arbetsmetoder. Vidare är beslut om orosanmälan kontextbundet och beror till stora delar på vårdnadshavarnas respons när skolpersonalen uttrycker sin oro. Formella och informella möten beskrivs underlätta anmälningsproceduren då kollegial samverkan minimerar risken att elever faller mellan stolarna. Sekretessen mellan socialtjänst och skola upplevs försvårande. En lättad sekretesslagstiftning för att främja samverkan mellan socialtjänst och skola beskrivs vara önskvärt. Avslutningsvis finns en rad faktorer, både organisatoriska och individuella vilket ökar eller begränsar skolpersonalens handlingsutrymme i anmälningsproceduren, exempelvis personalens utbildning, arbetslivserfarenhet, yrkesroll samt organisationens rutiner.

Le principe de coopération est considéré depuis longtemps comme l’une des pierres angulaires du droit international, toutefois, l’existence d’une obligation de coopérer en droit international reste encore controversée. Les ressources en eau, à cause de leur fluidité et de leurs multiples usages, démontrent toujours l’interdépendance humaine. En matière de cours d’eau transfrontaliers, la Convention de New York inclut explicitement dans son texte l’obligation générale de coopérer comme l’un de ses trois principes fondamentaux. Il nous incombe alors de voir quelle obligation de coopérer les États souverains s’imposent dans leurs pratiques ? Pour répondre à cette question, nous procédons tout d’abord à une étude positiviste du contenu normatif de l’obligation de coopérer. Nous constatons que l’incorporation de la notion de l’obligation de coopérer dans le principe de la souveraineté est une tendance manifeste du droit international qui a évolué du droit de coexistence composé principalement des règles d’abstention, au droit de coopération qui comporte essentiellement des obligations positives de facere, dont la plus représentative est l’obligation de coopérer. Néanmoins, il n’existe pas de modèle unique d’application pour tous les États, chaque bassin disposant de son propre régime coopératif. Pour mesurer l’ampleur des régimes coopératifs, nous étudions cinq paramètres : le champ d’application, les règles substantielles, les règles procédurales, les arrangements institutionnels et le règlement des différends. Quatres modèles de coopération ressortent : le mécanisme consultatif (l’Indus), le mécanisme communicateur (le Mékong), le mécanisme de coordination (le Rhin) et le mécanisme d’action conjointe (le fleuve Sénégal). Pour ce qui est de la Chine, il s’agit de l’État d’amont en voie de développement le plus important dans le monde qui a longtemps été critiqué pour son approche unilatérale dans le développement des eaux transfrontières. Nous ne pouvons pas cependant passer sous silence les pratiques de coopération qu’elle a développées avec ses voisins. Quelle est son interprétation de cette obligation générale de coopérer ? Notre étude des pratiques de la Chine nous aide, en prenant du recul, à mieux comprendre tous les aspects de cette obligation de coopérer en droit international. Afin d’expliquer les raisons qui se cachent derrière son choix de mode de coopération, nous introduisons une analyse constructiviste qui est plus explicative que descriptive. Nous soutenons que ce sont les identités de la Chine qui ont déterminé son choix de coopération en matière de cours d’eau transfrontaliers. Notre étude en vient à la conclusion que même s’il y a des règles généralement reconnues, l’obligation de coopérer reste une règle émergente en droit international coutumier. Ses modes d’application sont en réalité une construction sociale qui évolue et qui peut varier énormément selon les facteurs culturels, historiques ou économiques des États riverains, en d’autres mots, selon les identités de ces États. La Chine est un État d’amont en voie de développement qui continue à insister sur le principe de la souveraineté. Par conséquent, elle opte pour son propre mécanisme consultatif de coopération pour l’utilisation des ressources en eau transfrontalières. Néanmoins, avec l’évolution de ses identités en tant que superpuissance émergente, nous pouvons probablement espérer qu’au lieu de rechercher un pouvoir hégémonique et d’appliquer une stratégie unilatérale sur l’utilisation des ressources en eau transfrontalières, la Chine adoptera une stratégie plus coopérative et plus participative dans l’avenir. / The principle of international cooperation has been one of the cornerstones of international law. However, the existence of an obligation to cooperate in international law is still controversial. Like air, water is fundamental to life. As a flowing resource, the use of water in any one place is affected by its use in other places. It always marks the interdependence between human beings. The New York Convention includes expressly a general obligation to cooperate which is one of the three fundamental principles. We should then look into the practices of the states in order to find out the answer to one question : what obligation to cooperate needs to be imposed ? To answer this question, we start with a positive study of the normative content of the obligation to cooperate. We notice that the incorporation of the obligation to cooperate in the principle of sovereignty is a clear trend in international law which has already evolved from the law of coexistence to the law of cooperation. If the law of coexistence is composed of the obligations of non facere, then the law of cooperation is mainly about the positive obligations of facere, among which, the obligation to cooperate is probably the most important one. However, there is no panacea for the management of transboundary rivers in the world, every basin having its own cooperative regime. In order to evaluate the depth and breadth of the cooperative regimes, we study five parameters : the scope, the substantive rules, the procedural rules, the institutional arrangements and the dispute settlement mechanisms. Four models of cooperation are thus identified : the consultative mechanism (Indus River Basin), the communicative mechanism (Mekong River Basin), the coordinative mechanism (Rhine River Basin) and the joint action mechanism ( Senegal River Basin). As the most important developing upstream country in the world, China has been criticized for its unilateral approach in the development of transboudary waters. However, we can not neither ignore its recent efforts in establishing the cooperation with its neighbors. An analysis of China’s practice serves not only to reveal its interpretation of the general obligation to cooperate, but also helps us to better understand different aspects of this obligation to cooperate in international law. In order to explain the reasons behind the Chinese choice of mode of cooperation, then we introduce a constructivist analysis which is more explanatory than descriptive. We argue that the identities of China determine its choice of cooperation in the field of transboudary waters. Our study comes to the conclusion that despite the fact that most of the concerned rules are genarally accepted by the international community, the obligation to cooperate is still coming into being in customary international law. The modes of application of the obligation to cooperate are actually the result of the evolving process of social construction which varies according to cultural, historic or economic differences, in other words, according to the identities of states. Mainly due to its different view of sovereignty, China has adopted a consultative mechanisme of cooperation in its own style. However, we have reason to expect that China, with the evolution of his identities as a rising superpower in the world, rather than searching for a hegemonic control and adopting a unilateral strategy in the utilization of transboundary waters, would opt for a more cooperative and participative strategy in the near future.

Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors. The school counselor has a particular status in the educational community and meets many maltreated children, and children who injure themselves through their own behavior. The purpose of our study was to describe the circumstances that school counselors believe may affect their tendency to report. Using qualitative methods, we had eight interviews with school counselors from different municipalities who work with students of different ages, and who have different experiences within their profession. The result was related to the theoretical frames of the written composition by Stephen Webb’s (2006), The Rationality of Regulation and the Sociological Concepts of Formal and Informal Social Controls (Israel, 1968). Our study shows that all school counselors knew that a report had to be submitted even at the slightest suspicion, although several of them said that they in some cases avoided to report. The reasons for this, which all according to our interpretation means that the regulation and the social control of maltreated children does not always work, could have to do with the cooperation and response from the social services, or that they assumed that the involvement with the social services would not benefit the child. It could also be that the student’s situation was not serious enough to report, or that they wanted more information about the situation before reporting. Another reason could be that they assumed that there are better ways to sort out the students’ concerns within the school or other agencies, especially if it regards an older student. The study also shows that the school counselors felt there was a risk in losing the students trust when reporting their suspicions.