O objetivo principal deste estudo foi investigar o efeito da posição de coordenação, proposta no método da coordenação motora de Piret e Béziers (1992), na resposta de torque em preensão digital. Dezesseis jovens adultos (24,7 ± 2,2 anos de idade) foram solicitados a realizar duas tarefas distintas: produção de torque máximo em preensão digital e controle de torque em preensão digital constante e contínuo. Ambas as tarefas foram avaliadas em quatro diferentes posições do cotovelo (posição livre, em extensão, 45º de flexão e 90º de flexão) e três níveis relativos distintos de torque máximo (20%, 40% e 60%). Pique do torque máximo, variabilidade, irregularidade e precisão da resposta motora foram utilizados como variáveis dependentes. Os resultados não revelaram efeito da posição do cotovelo na produção de torque em preensão digital máximo e nem na resposta de controle de torque em preensão digital. Todavia, a resposta de controle de torque mostrou-se mais variável, mais irregular e menos precisa com o incremento dos níveis relativos de torque máximo. Tais achados não oferecem suporte à premissa do método da coordenação motora, o qual preconiza a existência de uma posição articular ótima do membro superior para a coordenação e controle motor. Além disso, os resultados permitem a constatação de que maiores níveis de torque demandam ajustes neuromotores mais complexos no sistema sensório-motor, todavia a posição do cotovelo parece não caracterizar-se como uma restrição determinante da tarefa de torque em preensão digital. / The main aim of this study was to investigate the effect of the coordination position, proposed by the coordination method (Piret & Bézier, 1992), on the thumb-index torque production. Sixteen young adults (24,7 ± 2,2 years old) were asked to perform two different tasks: Maximum thumb-index torque production and constant thumb-index torque. Both tasks were evaluated in four different elbow positions (free position, extension, 45º of flexion and 90º of flexion) and three relative levels of maximum thumb-index torque production (20%, 40% & 60%). Maximum peak torque, variability, irregularity and accuracy were used as dependent variables. The results showed neither effects of the elbow position on the maximum thumb-index torque production nor in the constant thumb-index torque task. However, the constant thumb-index torque responses were more variable, more irregular and less accurate with increased relative levels of the thumb-index torque production. These findings do not support the coordination method premise that we have an optimum upper-limb position which provides a better coordination and motor control. Furthermore, the results allow the interpretation that larger level of the thumb-index torque production demands more complex neuromuscular adjustments of the motor-sensory system; however, the elbow position does not appear to be a determinant constraint during a thumb-index torque task.

A continuous load path in a structure is always the best way to transmit the load from the upper story to the foundation. However, there is a tradition of using irregular shapes of structures nowadays to enhance the aesthetic, make a terrace, or for getting sunlight. This irregular shape disrupts the continuous load path of the structure and there is the formation of a high-stress zone in the structure which may lead to failure in case of extreme events. During the event of an earthquake, a structure that has an irregularity in its mass, stiffness, and strength suffers more damage as compared to its regular counterpart. So, we need to pay more attention while designing the irregular structure so that it can withstand the force acting on it and ensure the safety of people. So, in this thesis, the seismic response of structures with vertical irregularity is studied. For this purpose, the fundamental time periods of the structures with vertical irregularity are studied and compared with their regular structure. The obtained result is compared with the approximate fundamental period, Ta, given by ASCE/SEI 7-16. Also, the location of critical columns which has the highest load ratio is studied and designed.

The Global Navigation Satellite System (GNSS) is significantly advantageous to absolute and relative navigation for spacecraft formation flying. Ionospheric remote sensing, such as Total Electron Content (TEC) measurements or ionospheric irregularity studies are important potential Low Earth Orbit (LEO) applications. A GNSS-based Hardware-in-the-loop (HIL) simulation testbed for LEO spacecraft formation flying has been developed and evaluated. The testbed infrastructure is composed of GNSS simulators, multi-constellation GNSS receiver(s), the Navigation & Control system and the Systems Tool Kit (STK) visualization system. A reference scenario of two LEO spacecraft is simulated with the initial in-track separation of 1000-m and targeted leader-follower configuration of 100-m along-track offset. Therefore, the feasibility and performance of the testbed have been demonstrated by benchmarking the simulation results with past work. For ionospheric remote sensing, multi-constellation multi-frequency GNSS receivers are used to develop the GNSS TEC measurement and model evaluation system. GPS, GLONASS, Galileo and Beidou constellations are considered in this work. Multi-constellation GNSS TEC measurements and the GNSS-based HIL simulation testbed were integrated and applied to design a LEO satellite formation flying mission for ionospheric remote sensing. A scenario of observing sporadic E is illustrated and adopted to demonstrate how to apply GNSS-based spacecraft formation flying to study the ionospheric irregularities using the HIL simulation testbed. The entire infrastructure of GNSS-based spacecraft formation flying simulation and ionospheric remote sensing developed at Virginia Tech is capable of supporting future ionospheric remote sensing mission design and validation. / Master of Science

Στην παρούσα εργασία παρουσιάζεται μία νέα βασισμένη στην επιτελεστικότητα μέθοδος αντισεισμικού σχεδιασμού χωρικών μεταλλικών κατασκευών, οι οποίες υπόκεινται σε σεισμικές διεγέρσεις μακρινού πεδίου. Η μέθοδος αυτή συνδυάζει τα πλεονεκτήματα της μεθόδου σχεδιασμού με βάση τις δυνάμεις και με βάση της μετατοπίσεις και γι’ αυτό ονομάζεται υβριδική δυνάμεων-μετατοπίσεων (ΥΔΜ) μέθοδος. Για τη δημιουργία της προτεινόμενης μεθόδου γίνεται παραμετρική σεισμική μελέτη κανονικών καμπτικών μεταλλικών κτιρίων με και χωρίς τυχηματικές εκκεντρότητες, καθώς και μεταλλικών κτιρίων τα οποία εμφανίζουν γεωμετρικές μη κανονικότητες λόγω ανομοιόμορφης καθ’ ύψος κατανομής μάζας και λόγω παρουσίας εσοχών. Αρχικά γίνεται μια βιβλιογραφική ανασκόπηση για τις ήδη υπάρχουσες μεθόδους, όσον αφορά στο σχεδιασμό και στην εκτίμηση της ανελαστικής σεισμικής απόκρισης επίπεδων και χωρικών κατασκευών. Στη συνέχεια περιγράφεται η επιλογή των παραμέτρων και η όλη διαδικασία που ακολουθήθηκε για τη δημιουργία μίας βάσης δεδομένων σεισμικής απόκρισης η οποία απαίτησε 43176 μη γραμμικές δυναμικές αναλύσεις. Με βάση την στατιστική επεξεργασία που έγινε προέκυψαν εμπειρικές σχέσεις αντισεισμικού σχεδιασμού, οι οποίες καθιστούν δυνατό τον έλεγχο της βλάβης κατά το σχεδιασμό νέων κατασκευών και οι οποίες λαμβάνουν υπόψη την επιρροή διαφόρων παραμέτρων, όπως ο αριθμός ανοιγμάτων, ο αριθμός ορόφων, η μορφή της κάτοψης, καθώς και η μη κανονικότητα της κατασκευής. Επιπλέον εξετάστηκε η επιρροή της φυσικής μονοαξονικής εκκεντρότητας, μεταξύ κέντρου μάζας και κέντρου δυσκαμψίας στην ανελαστική σεισμική απόκριση χωρικών κατασκευών με μεικτό σύστημα ανάληψης σεισμικών δυνάμεων. Ωστόσο, επειδή ο αριθμός των κτιρίων που χρησιμοποιήθηκαν ήταν μικρός, δεν έγινε προσπάθεια κατασκευής κάποιων εμπειρικών σχέσεων από τα αποτελέσματα που προέκυψαν για αυτήν την περίπτωση. Τα πλεονεκτήματα της νέας ΥΔΜ μεθόδου αντισεισμικού σχεδιασμού, παρουσιάζονται μέσω τριών παραδειγμάτων, όπου η προτεινόμενη μέθοδος συγκρίνεται με τη μέθοδο σχεδιασμού με βάση τις δυνάμεις στην οποία βασίζονται όλοι σχεδόν οι υπάρχοντες αντισεισμικοί κανονισμοί. Από τη σύγκριση που γίνεται προκύπτει ότι, σε αντίθεση με τη μέθοδο των δυνάμεων, η ΥΔΜ μέθοδος μπορεί να κάνει κατά το σχεδιασμό άμεσο έλεγχο της βλάβης. / This dissertation proposes a preliminary performance-based seismic design method for three-dimensional steel building frames under ordinary (i.e., without near fault effects) ground motions. This method combines the advantages of the well-known force-based and displacement-based seismic design methods in a hybrid force/displacement design scheme. The proposed method was developed based on the results of an extensive parametric study involving the inelastic seismic response of regular and irregular moment resisting frames (MRFs). The regular MRFs are structures with and without the presence of accidental eccentricities, whereas the irregular MRFs, are structures with vertical mass irregularities and structures with setbacks. In total 146 buildings have been studied. The results of 43176 nonlinear dynamic analyses were post-processed in order to create a databank with the response quantities of interest. The main parameters that affect the inelastic response of the examined structures were recognised after the statistical analysis of the created response. Based on regression analysis, a procedure in terms of simple formulae for estimating the maximum roof displacement, the maximum interstorey drift ratio and the maximum rotation ductility along the height of the frame was developed. In addition, the inelastic seismic response of 20 buildings with natural eccentricities has been studied, which combines MRFs with buckling restrained braces. However, the conclusions of this case cannot be generalized, because only few cases were investigated. Comparison of the proposed method with the procedures adopted in current seismic design codes demonstrated the efficiency of the former. The results revealed that the proposed procedure seems to be more rational and efficient than the procedures used in the current seismic design codes. Nonlinear time history analyses proved the consistency of the proposed method to accurately estimate inelastic deformation demands and the tendency of the current seismic design codes to overestimate the maximum roof displacement and underestimate the maximum interstorey drift ratio along the height of the frames.

Um dos campos mais ativos da Psicologia Social brasileira hoje é a comunidade, definida aqui no contexto territorial de sua existência. Este trabalho tem como base uma pesquisa de campo realizada com moradores de um território específico, o Jardim Chácara Bananal, situado no distrito do Jardim Ângela, zona sul da cidade de São Paulo. A população que habita esse espaço é predominantemente de migrantes que, atraídos pelo processo de industrialização da região de Santo Amaro e da marginal do Rio Pinheiros, instalaram-se de maneira precária nas áreas periféricas; posteriormente foram empurrados para regiões mais distantes do centro da Cidade, em razão da especulação imobiliária. Esses espaços, que não foram planejados e, por isso, não contavam com infraestrutura para abrigar esses habitantes, são áreas de manancial do município de São Paulo; sua ocupação atribui a seus moradores o status de irregulares. A própria ideia de irregularidade confere a eles um tratamento de exceção no que diz respeito às regras aplicadas aos considerados regulares, desaplicando-se aos encerrados naquela condição. O que pretendo é revelar como as pessoas que vivem nesse lugar compreendem-se na condição de irregular. Nesse sentido, descobri no território mais do que uma delimitação ou inscrição em mapas: um espaço de vida, de sociabilidade e, consequentemente, um lugar de constituição e transformação de subjetividades. Essas pessoas têm suas subjetividades afetadas pela irregularidade. Assim, são marcadas pelo medo de serem removidas de suas casas, pela própria definição como sujeitos irregulares pelo poder público; também o são pela forma de se comunicarem, pelas táticas de sobrevivência e pela relação patrimonialista com alguns políticos, dentre outros aspectos decorrentes. Por outro lado, são também subjetividades de pessoas que se veem como cidadãos de direitos, que acreditam na solidariedade e que lutam para ser reconhecidos como pertencentes à cidade. O material que será apresentado é fruto de observações de campo e de entrevistas com esses moradores. O território é revelador de significativas alternativas de enfrentamento de adversidades. As narrativas e histórias de vida de seus moradores estão marcadas por essas alternativas. É importante que elas sejam reconhecidas e consideradas pelos gestores públicos ao se conceberem políticas e intervenções em áreas vulneráveis socialmente, visando levar dignidade ao povo que as habita / Nowadays, one of the most active fields of the Brazilian Social Psychology is the community, defined here in the territorial context of its existence. The basis of this dissertation is a fieldwork done with people living in a specific territory called Jardim Chácara Bananal, which is in Jardim Ângela district, southern area of São Paulo city. The people living there are mainly migrants who were attracted by the industrialization process both in Santo Amaro district and Pinheiros River marginal road, and this is why they installed themselves precariously in the peripheral area. Later on they were pushed to areas further from the center of the city, because of estate speculation. Such areas, which were not planned and, therefore, did not have any infrastructure to take in those inhabitants, are fountainheads of São Paulo city, which gives their inhabitants an irregular status. The very idea of irregularity provides them with a treatment of exception as to the rules applied to the ones who are considered regular. What I intend to do is to show how the people living in those areas see themselves in the condition of being irregular. In the territory studied, I found out more than a border or a reference in a map: it is a space of life, of sociability, and, therefore, it is a place where subjectivity is constituted and transformed. Such people´s subjectivity is affected by irregularity. They are marked by the fear of being taken from their houses, by the very definition of being irregular from the government´s point of view, as well as by the very way they communicate, by their survival tactics and the patrimonial relationship with some politicians. On the other hand, it is the subjectivity of people who see themselves as citizens who have rights, who believe in solidarity and who strive to be recognized as belonging to the city. The material presented here comes from field observations and interviews with the inhabitants of the territory studied. The territory reveals significant alternatives to face adversities. Both the narratives and the stories of its inhabitants´ lives are marked by those alternatives. It is important that public managers recognize and take them into account when they conceive policies and interventions for socially vulnerable areas, so as to give dignity to the people who live there

Um dos campos mais ativos da Psicologia Social brasileira hoje é a comunidade, definida aqui no contexto territorial de sua existência. Este trabalho tem como base uma pesquisa de campo realizada com moradores de um território específico, o Jardim Chácara Bananal, situado no distrito do Jardim Ângela, zona sul da cidade de São Paulo. A população que habita esse espaço é predominantemente de migrantes que, atraídos pelo processo de industrialização da região de Santo Amaro e da marginal do Rio Pinheiros, instalaram-se de maneira precária nas áreas periféricas; posteriormente foram empurrados para regiões mais distantes do centro da Cidade, em razão da especulação imobiliária. Esses espaços, que não foram planejados e, por isso, não contavam com infraestrutura para abrigar esses habitantes, são áreas de manancial do município de São Paulo; sua ocupação atribui a seus moradores o status de irregulares. A própria ideia de irregularidade confere a eles um tratamento de exceção no que diz respeito às regras aplicadas aos considerados regulares, desaplicando-se aos encerrados naquela condição. O que pretendo é revelar como as pessoas que vivem nesse lugar compreendem-se na condição de irregular. Nesse sentido, descobri no território mais do que uma delimitação ou inscrição em mapas: um espaço de vida, de sociabilidade e, consequentemente, um lugar de constituição e transformação de subjetividades. Essas pessoas têm suas subjetividades afetadas pela irregularidade. Assim, são marcadas pelo medo de serem removidas de suas casas, pela própria definição como sujeitos irregulares pelo poder público; também o são pela forma de se comunicarem, pelas táticas de sobrevivência e pela relação patrimonialista com alguns políticos, dentre outros aspectos decorrentes. Por outro lado, são também subjetividades de pessoas que se veem como cidadãos de direitos, que acreditam na solidariedade e que lutam para ser reconhecidos como pertencentes à cidade. O material que será apresentado é fruto de observações de campo e de entrevistas com esses moradores. O território é revelador de significativas alternativas de enfrentamento de adversidades. As narrativas e histórias de vida de seus moradores estão marcadas por essas alternativas. É importante que elas sejam reconhecidas e consideradas pelos gestores públicos ao se conceberem políticas e intervenções em áreas vulneráveis socialmente, visando levar dignidade ao povo que as habita / Nowadays, one of the most active fields of the Brazilian Social Psychology is the community, defined here in the territorial context of its existence. The basis of this dissertation is a fieldwork done with people living in a specific territory called Jardim Chácara Bananal, which is in Jardim Ângela district, southern area of São Paulo city. The people living there are mainly migrants who were attracted by the industrialization process both in Santo Amaro district and Pinheiros River marginal road, and this is why they installed themselves precariously in the peripheral area. Later on they were pushed to areas further from the center of the city, because of estate speculation. Such areas, which were not planned and, therefore, did not have any infrastructure to take in those inhabitants, are fountainheads of São Paulo city, which gives their inhabitants an irregular status. The very idea of irregularity provides them with a treatment of exception as to the rules applied to the ones who are considered regular. What I intend to do is to show how the people living in those areas see themselves in the condition of being irregular. In the territory studied, I found out more than a border or a reference in a map: it is a space of life, of sociability, and, therefore, it is a place where subjectivity is constituted and transformed. Such people´s subjectivity is affected by irregularity. They are marked by the fear of being taken from their houses, by the very definition of being irregular from the government´s point of view, as well as by the very way they communicate, by their survival tactics and the patrimonial relationship with some politicians. On the other hand, it is the subjectivity of people who see themselves as citizens who have rights, who believe in solidarity and who strive to be recognized as belonging to the city. The material presented here comes from field observations and interviews with the inhabitants of the territory studied. The territory reveals significant alternatives to face adversities. Both the narratives and the stories of its inhabitants´ lives are marked by those alternatives. It is important that public managers recognize and take them into account when they conceive policies and interventions for socially vulnerable areas, so as to give dignity to the people who live there

Esta pesquisa analisa o trabalho forçado no sistema de proteção dos direitos humanos a fim de verificar se existe uma harmonização entre os conceitos de trabalho forçado nas normas do Brasil e da Organização Internacional do Trabalho (OIT). Por meio de um estudo em ordem cronológica das principais normas da OIT sobre a matéria, verifica-se que existe uma mudança de paradigma em razão da convivência entre o trabalho forçado voltado à escravidão e o novo conceito ainda em construção do trabalho decente. No Brasil, a proteção ao trabalho digno encontra amparo na Constituição Federal e na Consolidação das Leis do Trabalho. Porém, a previsão expressa está no art. 149 do Código Penal, cuja normatização é feita por fórmulas genéricas, envolvendo ambigüidades, expressões imprecisas e conceitos jurídicos indeterminados. Registre-se que existe uma zona cinzenta entre o direito do trabalho e o direito penal dificulta determinar quando se trata de uma irregularidade trabalhista ou de uma infração penal. Enquanto as normas da OIT devem ser consideradas normas de direitos humanos com interpretação extensiva, no Brasil o trabalho forçado é disciplinado por uma norma penal cuja interpretação deve ser restritiva. Ainda que exista uma interação entre as normas, busca-se a homogeneidade no conceito de trabalho forçado, problema esse que persiste no cenário mundial. / This research analyzes the forced labor and the human rights protection system in order to examine if there is an harmonization between the forced labor legal definition in International Labor Organization (ILO) and Brazil legal systems. Through a chronological study of the ILO international standards about forced labor, there is a paradigm shift about a coexistence between forced labor linked to slavery and a new concept that is still under construction of decent work. In Brazil, the work with dignity is upheld in the Federal Constitution and also the Consolidação das Leis do Trabalho. Besides, it is a crime due to it is expressed by the article 149 of the Penal Code, whose normalization is made by generics, involving ambiguities, vague terms and indeterminate legal concepts. Register there is a gray zone between the Labor Law and the Criminal Law that makes it difficult to determine when it is a labor irregularity or a criminal offense. It was concluded that there is no homogeneity about the concept of forced labor, a problem that remains on the world stage. While ILO Standards should be considered as human rights with a broad interpretation, in Brazil, forced labor is disciplined by a penal sanction, which should be interpreted narrowly. Although there is an interaction between the norms, it is important to seek for an homogeneity about the concept of forced labor, a problem that persists on the world stage.

Esta pesquisa analisa o trabalho forçado no sistema de proteção dos direitos humanos a fim de verificar se existe uma harmonização entre os conceitos de trabalho forçado nas normas do Brasil e da Organização Internacional do Trabalho (OIT). Por meio de um estudo em ordem cronológica das principais normas da OIT sobre a matéria, verifica-se que existe uma mudança de paradigma em razão da convivência entre o trabalho forçado voltado à escravidão e o novo conceito ainda em construção do trabalho decente. No Brasil, a proteção ao trabalho digno encontra amparo na Constituição Federal e na Consolidação das Leis do Trabalho. Porém, a previsão expressa está no art. 149 do Código Penal, cuja normatização é feita por fórmulas genéricas, envolvendo ambigüidades, expressões imprecisas e conceitos jurídicos indeterminados. Registre-se que existe uma zona cinzenta entre o direito do trabalho e o direito penal dificulta determinar quando se trata de uma irregularidade trabalhista ou de uma infração penal. Enquanto as normas da OIT devem ser consideradas normas de direitos humanos com interpretação extensiva, no Brasil o trabalho forçado é disciplinado por uma norma penal cuja interpretação deve ser restritiva. Ainda que exista uma interação entre as normas, busca-se a homogeneidade no conceito de trabalho forçado, problema esse que persiste no cenário mundial. / This research analyzes the forced labor and the human rights protection system in order to examine if there is an harmonization between the forced labor legal definition in International Labor Organization (ILO) and Brazil legal systems. Through a chronological study of the ILO international standards about forced labor, there is a paradigm shift about a coexistence between forced labor linked to slavery and a new concept that is still under construction of decent work. In Brazil, the work with dignity is upheld in the Federal Constitution and also the Consolidação das Leis do Trabalho. Besides, it is a crime due to it is expressed by the article 149 of the Penal Code, whose normalization is made by generics, involving ambiguities, vague terms and indeterminate legal concepts. Register there is a gray zone between the Labor Law and the Criminal Law that makes it difficult to determine when it is a labor irregularity or a criminal offense. It was concluded that there is no homogeneity about the concept of forced labor, a problem that remains on the world stage. While ILO Standards should be considered as human rights with a broad interpretation, in Brazil, forced labor is disciplined by a penal sanction, which should be interpreted narrowly. Although there is an interaction between the norms, it is important to seek for an homogeneity about the concept of forced labor, a problem that persists on the world stage.

As migrações internacionais contemporâneas, ditas globais, têm sido tratadas como um problema ao qual as políticas migratórias dos Estados nacionais precisam dar uma solução. O enfoque desta tese busca desvelar a politização da construção dessas políticas em torno do conceito da irregularidade migratória e das transformações decorrentes da atual dinâmica transnacional das migrações, associada às subjetividades dos migrantes como prática política de transformação da cidadania nacional. Diante desse quadro os discursos patrocinados pelas Organizações Internacionais em torno da ideia de gestão das migrações se mostram nada transformadores em razão de seu caráter tecnocrático. No Brasil, os discursos referentes a uma política migratória baseada nos direitos humanos são predominantes, mas ainda não concretizados. Através de entrevistas com atores governamentais brasileiros busca-se aprofundar a análise sobre esta diretriz diante da amplitude das transformações que requer. Conclui-se que a cidadania sul-americana em construção, a partir do Acordo de Residência do Mercosul, tem características do que poderia vir a ser uma cidadania fundada no paradigma da mobilidade. / International migration has been considered a problem to be solved by national states\' national migration policies. The study aims at revealing the political aspects arising as a result of policy development around the concept of migration irregularity and of the changes arising on the transnational dynamics of migration associated with the immigrants` subjectivity as a political practice of citizenship transformation. The analysis has shown that the migration management discourse coming from the international organizations proves to be insufficient to any transformation due its technocratic features. In Brazil, even though the prevailing migratory policy discourse is based on human rights, policy implementation has yet to take place. Through interviews with Brazilian governmental actors it was intended to further the analysis on this directive due to the meaningful changes it requires. Conclusion reveal that the South American citizenship built upon the implementation of the Mercosur Residency Agreement presents some features of citizenship grounded on the mobility paradigm.

<p><strong>Problem: </strong>Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter?</p><p><strong>Syfte: </strong>Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                            </p><p><strong>Metod: </strong>Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek. <strong> </strong></p><p><strong>Slutsats: </strong>Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier.</p> / <p><strong>Research </strong><strong>issue: </strong>What measures against fraud does small businesses in the cash  industry use to discover and prevent frauds?<strong> </strong>How<strong> </strong>do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations?</p><p><strong>Purpose: </strong>The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees.</p><p><strong>Method: </strong>One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at Mälardalen University and Västerås Municipal library. <strong> </strong></p><p><strong>Conclusion: </strong>Internal control systems are one of the most important preventive measures against fraud. The businesses in this study are using some kinds of controls to detect and prevent frauds performed by employees. Often tuning of purchase, storage and sales and routines for corrections and returns are used but the most common control among the businesses consisted of the managers’ active role in the operation. All the business respondents believe that it is not the auditors’ responsibility to detect fraud performed by employees but rather believed that the responsibility to detect these kinds of crimes lies with the company. This study shows that there is no existing expectation gap between the business respondents and the auditor respondents regarding the responsibility of detecting internal fraud.</p>