Inflytandet från internationella standardsättare har lett till att nationella redovisningsregelverk till stor del utformats efter internationella redovisningsstandarder. Sedan år 2014 är större onoterade svenska företag därför skyldiga att upprätta finansiella rapporter i enlighet med K3- eller K4-regelverket, som fastställts av Bokföringsnämnden. Det frivilliga valet mellan redovisningsregelverk kan leda till minskad jämförbarhet i finansiella rapporter, vilket påverkar investerares och intressenters beslutsfattande. Denna problematik påverkas ytterligare av resultatmanipulering, där företagsledningen manipulerar finansiella rapporter för att gynna sina egna intressen. Tidigare forskning tyder på både positiva och negativa samband mellan implementering av IFRS och resultatmanipulering. Denna studie analyserar sambandet mellan tillämpade redovisningsstandarder (K-regelverk) och resultatmanipulering i större onoterade svenska företag, för att belysa hur valet av regelverk påverkar ledningens opportunistiska incitament för resultatmanipulering. Med hjälp av en regressionsmodell analyseras sambandet med olika variabler förknippade med resultatmanipulering genom hypotesprövning. Sambanden analyseras sedan utifrån Institutionell teori, Agentteori och Positiv redovisningsteori. Resultaten visar att tillämpat K4-regelverk och revisioner utförda av big four byråer har signifikanta negativa samband med resultatmanipulering, vilket indikerar att striktare redovisningsstandarder minskar opportunistiska incitament för finansiell rapportering. Företagsstorlek, skuldsättning, forsknings- och utvecklingsutgifter samt goodwill visar positiva signifikanta samband med resultatmanipulering, vilket tyder på att större och mer skuldfinansierade företag, såväl som de som investerar i immateriella tillgångar, är mer benägna att manipulera det redovisade resultatet. Studien drar slutsatsen att frivilligt antagande av K4-regelverket (frivilligt IFRS-antagande) inte ökar incitamenten för resultatmanipulering jämfört med K3-regelverket, i motsats till resultat från tidigare studier utförda i andra länder. Detta indikerar att institutionella och kulturella faktorer kan påverka effektiviteten hos redovisningsstandarder för att minska resultatmanipulering. Sammantaget ger studien bevis för att specifika redovisningsstandarder och företagsegenskaper har signifikanta samband med resultatmanipulering, vilket bidrar till förståelsen av redovisningspraxis i svenska onoterade företag. / The influence of international standard setters has led to national accounting regulations being mainly modeled after international accounting standards. Since 2014, larger unlisted Swedish companies have been required to prepare financial reports in accordance with the K3 or K4 accounting regulations, as established by the Swedish Accounting Standards Board. The voluntary choice between accounting regulations can lead to reduced comparability in financial reports, affecting decision-making by investors and stakeholders. This issue is further affected by earnings management, where company management manipulates financial reports to benefit their own interests. Previous research suggests both positive and negative relationships between IFRS implementation and earnings management. This study investigates the relationship between applied accounting standards (K-regulations) and earnings management in large unlisted Swedish companies, to highlight how the choice of regulation affects management's opportunistic incentives for earnings management. Using a regression model, the significance of various variables associated with earnings management is assessed through hypothesis testing. The relationships are then analyzed based on Institutional theory, Agency theory and Positive Accounting Theory. The study’s results show that the applied accounting standard (K4) and big four audits have a significant negative relationship with earnings management, indicating stricter accounting practices reduce opportunistic incentives for financial reporting. Firm size, leverage, research and development expenditures and goodwill show positive significant relationships with earnings management, suggesting larger and more leveraged firms, as well as those investing in intangible assets, are more prone to manipulate earnings. The study concludes that voluntary adoption of the K4 standard (voluntary IFRS adoption), does not increase earnings management incentives compared to the K3 standard, contrasting with previous findings from studies conducted in other countries. This indicates that institutional and cultural factors may influence the effectiveness of accounting standards in mitigating earnings management. Overall, the study provides evidence that specific accounting standards and firm characteristics significantly impact the extent of earnings management, contributing to the understanding of accounting practices in Swedish unlisted firms.

Syftet med denna studie var att undersöka hur projektledare i byggbranschen arbetar med hållbarhet och hur de upplever att EU:s nya hållbarhetsdirektiv som infördes 1 januari 2024 kommer att påverka byggprojekt och byggprojektledning. Studien genomfördes med en kvalitativ ansats och nio semistrukturerade intervjuer med projektledare verksamma i byggbranschen. Datat som insamlats genom intervjuerna analyserades genom tematisk analys vilket resulterade i tre huvudteman: Ekonomin är alltid No.1, Social och miljömässig hållbarhet som incitament och Tung papperstiger i ryggsäcken för små aktörer. Resultatet av studien visar att det är svårt att bedriva ett hållbart projektarbete utan att prioritera det ekonomiska perspektivet av hållbarhet först. Oavsett hur goda intentioner en projektledare har att implementera hållbarhet i projektarbetet behöver den förhålla sig till budgeten allra först även om de globala målen slår fast att de tre hållbarhetsaspekterna ekonomiskt, socialt och miljömässigt är integrerade och odelbara. Vissa projektledare kan använda hållbarhetsarbetet som ett incitament för vinstsyfte. Andra aktörer har svårt att prioritera mer hållbara material och metoder på grund av att det kostar för mycket. Detta är avhängigt storlek på verksamhet samt verksamhetens art. Resultatet tyder också på att små aktörer på byggmarknaden kommer att bli mer negativt påverkade av de nya hållbarhetsdirektiven eftersom det kommer kräva mer administration som är svår att ta ikapp ekonomiskt. Samtidigt upplever de mindre aktörerna att deras möjlighet att påverka hållbarheten i projekten är minimal. Större aktörer på byggmarknaden har ofta specialister anställda för att sköta den typen av arbetsuppgifter och kan ofta använda sig av certifieringar vilket höjer värdet på byggnadsverket och gör att de kan tjäna igen sina administrativa kostnader. Slutsatserna är bland annat att det behövs skallkrav i upphandlingar av byggprojekt för att hållbarheten ska bli verklighet i praktiken men att det samtidigt krävs mod av byggaktörerna att testa nya arbetssätt och utveckla nya hållbara material. / The purpose of this study was to investigate how project managers in the construction industry work with sustainability and how they experience that the EU's new sustainability regulations, which was introduced on January 1, 2024, will affect construction projects and construction project management. The study was carried out with a qualitative approach and nine semi-structured interviews with project managers active in the construction industry. The data collected through the interviews was analyzed through thematic analysis which resulted in three main themes: The economy is always No.1, Social and environmental sustainability as an incentive and Heavy paper tiger in the backpack for small practitioners.  The results of the study show that it is difficult to conduct sustainable project work without prioritizing the financial perspective of sustainability first. Regardless of how good a project manager's intentions are to implement sustainability in the project work, the person needs to approach the budget first, even if the global goals state that the three aspects of sustainability economically, socially and environmentally are integrated and indivisible. Some project managers may use the sustainability work as an incentive for profit. Other actors find it difficult to prioritize more sustainable materials and methods because the costs are too high. This depends on the size of the business and the nature of the business.  The result also indicates that small players in the construction market will be more negatively affected by the new sustainability directives because it will require more administration which is difficult to catch up financially. At the same time, the smaller actors experience that their possibilities to influence the sustainability of the projects is minimal. Larger players in the construction market often have specialists employed to handle this kind of tasks, and can often make use of certifications, which increase the value of the construction work and give them a chance to recoup their administrative costs. The conclusions are, among other things, that there is a need for basic requirements in the procurement of construction projects in order for sustainability to become a reality in practice, but at the same time that courage is required for the building operators to test new working methods and to develop new sustainable materials.

No description available.

As financial crime increases, banks face greater challenges in preventing money laundering.Since it is the employees of the Anti-Money Laundering (AML)-departments who play acrucial role in combating money laundering, this study will examine their attitudes andprofessional role. The study uses a qualitative method, where semi-structured interviewswere used for data collection. To continuously revise and further develop, an inductiveexploratory approach has been used. The study's theoretical framework is based oninstitutional theory, profession theory and theory of legitimacy, which together helped tocreate an analysis of the collected data. The results of the study indicate that the AMLdepartment is not only a recipient of external regulations but also plays an active role in thebank's ethical obligations. It also appears that employees' motivation is not primarily drivenby compliance with laws and regulations. Instead, the motivation lies in contributingpositively to society. The contribution to society strengthens the professional identity ofthe professional role. In their day-to-day work, AML-staff face significant challenges relatedto bank secrecy, which limit the possibilities for information exchange between banks andthus make it difficult to effectively combat money laundering.

No / The use of neuroleptic drugs to mediate the behaviour of people with dementia living in care homes can lead to them being deprived of their liberty. Whilst regulation has been successful in reducing neuroleptic prescribing in the USA, policy guidance has been unsuccessful in reducing the use of these drugs in the UK. Yet the Mental capacity act 2005 aimed to protect the liberty of people lacking capacity and provided safeguards to ensure that they are not inappropriately deprived of their liberty in institutions. This article highlights the potential for using this law to identify when neuroleptic prescribing in care homes would deprive people with dementia of their liberty and, in turn, to act as a check on prescribing levels. However, the extent to which the Act can promote and protect the right to liberty of people with dementia is constrained by a lack of access to social rights.

В магистерской диссертации рассматриваются особенности использования мобильного приложения для обеспечения эффективного взаимодействия между МСУ и гражданами. В частности, основные функции мобильного приложения, этапы разработки, его преимущества для обеих сторон, взаимодействие мобильного приложения и законодательства РФ. А также выполнен расчет экономического эффекта от использования мобильного приложения. / The master's thesis examines the features of using a mobile application to ensure effective interaction between the LSG and citizens. In particular, the main functions of the mobile application, the stages of development, its advantages for both sides, the interaction of the mobile application and the legislation of the Russian Federation. The calculation of the economic effect of using the mobile application was also performed.

Text in English / This research project, within the context of security risk management in general and aviation security in particular, aimed to explore the impact of the application of international and local air cargo security regulations on South Africa, with specific reference to the regulations of the International Civil Aviation Organisation (ICAO), as well as the European Union (EU) and the United States of America (USA). In South Africa, since the early 2000s, the South African Civil Aviation Authority (SACAA) has been the lead agency for dealing with and managing the needs for air cargo security. This oversight by SACAA culminated in 2009 with the promulgation of the SACAA Regulation commonly known as Part 108. Accordingly the primary research focus was on the impact Part 108 has had on the air cargo industry in South Africa. In addition, it compared the South African regulations with those of the USA and EU regulations; explored the compliance of the various roleplayers; sought to understand the enforcement of the regulations; and examined the effectiveness of the available security and screening methods. Furthermore, the research attempted to determine whether these regulations had any effect on preventing or deterring crime in the air cargo sector. / Criminology and Security Science / M. Tech. (Security Management)

Before the regulation of opium as a “narcotic” in Sweden in 1923, opium was not regulated for its intoxicating properties and was freely available. But not in any kind of shop. Opium was legally available only through the pharmacies. This thesis explores how this free availability of a narcotic was understood by its traders, the pharmacists. The title of this thesis – The Value of Poison – indicates how opium could be conceptualized both as a safe, everyday remedy essential to keep freely available and as a drug of intoxication. As a poison it could be articulated as a matter of primarily pharmacological, not moral or medical, concern. This also gave the pharmacists, with their special knowledge of pharmaka (drugs, poisons), an autonomous space of knowledge free from the ever more intruding “medical gaze”. But, in order to articulate this kind of understanding of opium, another kind of knowledge was needed to be acknowledged: that of the user. In this articulation a “sensus communis” was tied in with a broader cultural knowledge of drugs. Problems with opium were focused on the danger of acute poisoning, not recreational intoxication. Concepts that could have problematized this kind of use were rearticulated as problems either of illegitimate trade, unregulated markets and advertising or of draconian regulation by greedy or sloppy doctors. These rather opposite elements were made equivalent through the articulation of ignorance in both cases, thus further emphasizing the special knowledge of the pharmacist. The thesis locates a process of contradiction that contributes to the eventual diminishing of the discourse of poison towards the end of the period. The pharmaceutical knowledge that guaranteed the discourse was based on a “pharmaceutical gaze” on pharmaka. It pierced through the drug to identify its constituent parts. In this process it was promised that the different effects of opium would be separated. “Narcotic” could be a by-product, to be discarded or controlled, without dispensing of other therapeutic effects. With this ever deeper knowledge of opium, knowledge in the pharmacies was made insufficient for the full understanding or opium, and so too was that of the traditional user. The era of opium as a poison was over. / Före den första särlagstiftningen om narkotika i Sverige 1923 reglerades inte opiumets rusgivande egenskaper. Drogen var fritt tillgänglig i handeln. Men inte i vilken butik som helst. Opium kunde bara köpas lagligt på landets apotek. Den här avhandlingen undersöker hur denna fria tillgänglighet av narkotika förstods av droghandlarna själva, apotekarna. Titeln pekar på hur opium på en och samma gång kunde tänkas som en säker husmedicin vars tillgänglighet var avgörande för folkhälsan och som en rusgivande drog. Som ”gift” artikulerades det som en i första hand farmakologisk angelägenhet, inte en moralisk eller medicinsk. När de talade på detta sätt upprättade apotekarna, genom sin särskilda kunskap om farmaka, ett eget rum för sitt vetande, fritt från läkarnas allt mer genomträngande ”kliniska blick”. Men för att kunna artikulera denna förståelse av opium krävdes också att en annan typ av kunskap vidkändes: brukarens. Genom denna artikulation knöts brukarnas ”sensus communis” samman med en bredare kulturell kunskap om droger. De av opiumets problem som lyftes fram handlade om akut förgiftning, inte rekreationellt rusbruk. De begrepp som hade varit möjliga att användas för att problematisera denna senare form av bruk reartikulerades: antingen förpassades de till den olagliga handeln, de oreglerade marknaderna och reklamen, eller också till de drakoniska regleringarna som giriga och slarviga läkare stod bakom. Apotekarna artikulerade dessa båda helt motstående element som ekvivalenta genom en brist på kunskap, vilket i sin tur ytterligare stärkte deras egen kunskapsmakt. Avhandlingen lokaliserar även en processande motsägelse som sker när giftets diskurs tynar bort vid slutet av den undersökta perioden. Den farmaceutiska kunskap som underbyggde diskursen vilade på en ”farmaceutisk blick” på farmaka. Denna genomborrade drogämnet för att avslöja dess beståndsdelar. Genom denna process utlovades att opiumets olika effekter skulle kunna skiljas från varandra. ”Narkotikan” kunde ses som en bieffekt, som kunde kastas åt sidan eller kontrolleras separat, utan att opiumets kvarvarande terapeutiska effekter minskade. Denna allt djupare kunskap medförde att de enskilda apotekarnas eget vetande på apoteken inte räckte till för att fullt ut förstå opium, och därmed bröts även samartikulationen med brukarnas kunskap. Tidseran när opium var ett gift tog därmed slut under mellankrigsperioden.

劉鵬. / Thesis (doctoral)--Chinese University of Hong Kong, 2008. / Includes bibliographical references (p. 450-498). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / Liu Peng.

Prior to 1993, freshwater angling in South Africa had been governed by the respective nature conservation legislation of the four South African provinces, the four “independent homelands" and the six so-called Bantustans. In 1993 a South Africa with nine provinces was created, of which only Limpopo and Mpumalanga promulgated its own laws governing freshwater angling. From 2008 angling for listed threatened and protected freshwater fish species has been regulated by the National Environmental Management: Biodiversity Act, supplemented by the Threatened or Protected Species Regulations. In addition, it is anticipated that the Alien and Invasive Species Regulations, which will regulate angling for listed alien and invasive freshwater fish, will be promulgated in the near future. The result is that freshwater angling is currently being governed by a plethora of pre-1993 provincial, homeland and Bantustan legislation, two post-1993 provincial acts, as well as post-1993 national legislation. In this dissertation the South African freshwater angling legislative framework was critically analysed. It was found that the multitude of fragmented and complex laws, created 15 “angling provinces” which leads to confusion amongst anglers and government officials alike. In the process legal certainty and reasonableness, cornerstones of a sound legal system, are being compromised, indigenous freshwater fish are not adequately protected and alien or invasive freshwater fish are not properly managed. In the light of the above, and after taking comments by anglers and enforcement officials into account, recommendations are made for an improved legislative framework for freshwater in South Africa. It is recommended that all freshwater fish species be managed and/or protected on a catchment basis, as opposed to the current provincial basis. This will ensure legal certainty and reasonableness and that all indigenous freshwater fish which are subject to the similar threats are protected adequately and uniformly. / Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2010.