Digitaliseringen är ett aktuellt ämne i dagens samhälle, och den snabba utvecklingen gör att redovisningsbranschen utmanas i allt större utsträckning än tidigare. Till följd av detta har det uppstått omfattande förändringar i redovisningskonsulternas dagliga arbete vilket påverkar redovisningsbranschen i stort. Syftet med studien var därmed att undersöka och analysera om en ökad digitalisering av redovisningsarbetet försämrar kvalitén av den produkt som redovisningskonsulter skapar. En empirisk undersökning har genomförts med hjälp av kvalitativ metod, där intervjuer med erfarna redovisningskonsulter skapat grunden för arbetet. För att ytterligare stärka det empiriska underlaget samlades sekundärdata in från de aktuella redovisningsbyråernas hemsidor. En jämförelse med den tidigare forskningen inom området gjordes sedan, där studiens resultat analyserades och tolkningar gavs. Resultaten ansågs inte ge tillräckligt starka indikationer för att digitaliseringen påverkar kvalitén av den produkt som redovisningskonsulter skapar. Därav är slutsatsen för denna studie att redovisningsproduktens kvalité inte tenderar att försämras av de digitaliserade processerna inom redovisningsyrket. / The digitization is a current topic in today's society, and the rapid progress creates greater challenges than before for the accounting industry. Due to this, significant changes have occurred in the accountants daily tasks which affects the industry in general. Thus, the purpose of the study was to investigate and analyze whether an increased digitization of the accounting profession deteriorates the quality of the product that accountants create. An empirical research has also been conducted using qualitative methods, where interviews with senior accountants create the basis for the study. To further strengthen the empirical data, secondary data was collected from the accounting bureaus websites. A comparison was then made with the previous research on the subject, whereupon the results of the study were analyzed and interpreted. The results of the study were not considered strong enough to provide indications that digitization affects the quality of the products that accountants create. Therefore, the conclusion of the study is that the product of the accounting does not seem to be impaired by the digitization within the accounting profession.

Torture is proscribed in the majority of countries, and prohibited by numerous international instruments. However, torture is nowadays a practice that takes place in many countries, even though there exists a majority agreement in favor of absolute prohibition of this conduct.In the present article, the author analyzes the possibility of using legal defenses to exempt criminal responsibility for the crime of torture. In order to do this, the author examines historical, doctrinal and jurisprudential aspects, concluding than in certain situations it is possible to appeal to traditional legal defenses, particularly selfdefense. / La tortura se encuentra proscrita en la mayoría de países, y está vetada por diversos instrumentos internacionales. No obstante, la tortura es en la actualidad una práctica que se lleva a cabo en muchos países, a pesar de un discurso mayoritario de prohibición absoluta de la misma.En el presente artículo, la autora realiza un análisis sobre la posibilidad de aplicar eximentes en el juicio de imputación del delito de tortura. Para ello, examina aspectos históricos, doctrinales y jurisprudenciales, concluyendo que en determinadas situaciones límite se verifican los presupuestos y requisitos de las causas de justificación tradicionales, en particular de la legítima defensa.

This thesis deals with the prohibition of torture in international law. The prohibition of torture is considered one of the fundamental values of democratic states, it is an absolute right and a part of customary international law and such a rule of conduct from which we can under no circumstances deviate. Although it might seem that this topic is not too current, the opposite is true. The violation of the prohibition of torture is almost worldwide. The inspiration and impetus to select this topic for me was the situation about the U.S. war against terror and torture of prisoners at U.S. military bases. The work is divided into two blocks. The first part is a theoretical question, which aims to define the very concept of torture and other cruel, inhuman and degrading treatment and punishment and their relationship and to map the universal and particular international mechanisms in which the prohibition of torture is established. In this respect, the important document is the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, which is the only universal document that provides a precise definition of torture. The aim of the first part was also to describe how the control mechanisms checked in compliance with the prohibition of torture in the world. The second...