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  • 1.
    Akl, Ziad
    et al.
    School of Health Sciences, Örebro University, Sweden / Youth Association for Social Awareness- YASA, Lebanon.
    Akl, Mona
    Youth Association for Social Awareness- YASA, Lebanon.
    Eriksson, Charli
    School of Health Sciences, Örebro University, Sweden.
    Gifford, Mervyn
    School of Health Sciences, Örebro University, Sweden.
    Dalal, Koustuv
    University of Skövde, School of Health and Education. University of Skövde, Health and Education. Higher School of Public Health, Al-Farabi Kazakh National University, Almaty, Kazakhstan.
    Evaluating seat belt use in Lebanon (1997-2017)2019In: Open Public Health Journal, ISSN 1874-9445, Vol. 12, no 1, p. 127-135Article in journal (Refereed)
    Abstract [en]

    Introduction: The use of seat belts has made a significant contribution to the reduction of road traffic casualties, and the risk inherent with not wearing seat belts in all seats of a vehicle is now well-known worldwide. The use of seat belts has a major role in reducing fatal and nonfatal injuries in all types of motor-vehicles crashes. Aim: The aim of this study is to understand the reasons behind the variation in seat belt use over the past two decades in Lebanon. It analyzes the situation and suggests recommendations to improve seat belt use in Lebanon. Design: Nine observational studies had been conducted in Lebanon during the last two decades between 1997 and 2017, and one qualitative study was performed in 2017. Results: The results show a significant variation in the use of the seat belt. When enforcement efforts are in progress, seat belt use increases. While when there are no checkpoints and the enforcement of seat belt use is almost absent, a significant fall was noticed. Discussion: The results of this study proved the failure of the Lebanese government in saving hundreds of lives just by a simple measure of enforcing seat belt law. Although experiences from various countries prove that such laws usually have a long-lasting effect on seat belt use, Lebanon failed to pursue the successful implementation of this law due to security and political problems. Conclusion: During the past two decades, Lebanon witnessed continuous fluctuations in seat belt use. Outside few short enforcement campaigns, our observations showed lack in seat belt use. Our observations of seat belt use among drivers and front seat passengers showed a significant correlation between seat belt use and the enforcement of seat belt law. The greatest national benefits from seat belt use are obtained when wearing rates are very high. This can be achieved only through a sustained enforcement campaign alongside other seat belt wearing interventions such as publicity and education. © 2019 Open Public Health Journal. All rights reserved.

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  • 2.
    Carlsson, Mia
    Stockholms universitet, Stockholm Centre for Commercial Law.
    Skadeståndslagen och principalansvaret – reglering av en ansvarsrelation2022In: Skadeståndslagen 50 år / [ed] Johanna Chamberlain; Sabina Hellborg; Sara Hovi; David Johansson; Karolina Stenlund, Uppsala: Iustus förlag, 2022, 1, p. 47-83Chapter in book (Other academic)
    Abstract [sv]

    I artikeln beskrivs utvecklingen av principalansvaret, dess funktion och ändamål och gränserna för ansvarsrelationen. Principalansvar gäller mellan arbetsgivare och arbetstagare men involverar även andra liknande situationer, vilka diskuteras i artikeln. De utomobligatoriska reglerna sätts även i relation till kontraktsrättsliga regler och anknytande regler i skadeståndslagen. 

  • 3.
    Fransson, Susanne
    et al.
    University of Uddevalla/Trollhättan [University West], Sweden.
    Thörnqvist, Christer
    Department of Work Science, University of Gothenburg, Sweden.
    Gender, bargaining strategies and strikes in Sweden2019In: Nordic equality at a crossroads: Feminist legal studies coping with difference / [ed] Eva-Maria Svensson; Anu Pylkkänen; Johanna Niemi-Kiesiläinen, Routledge, 2019, 1, p. 47-68Chapter in book (Refereed)
    Abstract [en]

    This chapter discusses the effects on women in Swedish working life. It explores the gendered patterns in bargaining strategies and the use of strikes. The chapter argues that gender differences in conflict patterns and bargaining strategies exist both among and within different industries. The collective agreement emerged in an unregulated field of law. Relations between the bargaining parties, as well as disputes over the content and application of collective agreements were solved via self-regulation. The rights of association and of negotiation are main components in the Swedish industrial relations system. The women’s organizations disappeared from the labour market in the heydays of the Swedish model and the solidaristic wage policy, but the different strategies between men and women remained. The new strategy is not only a result of a transformation of the collective bargaining system. The shift was also facilitated by some general changes in the labour market legislation.

  • 4.
    Fransson, Susanne
    et al.
    Göteborg University, Gothenburg, Sweden.
    Thörnqvist, Christer
    Göteborg University, Department of Work Science, Gothenburg, Sweden.
    Some Notes on Workplace Equality Renewal in the Swedish Labour Market2006In: Gender, Work and Organization, ISSN 0968-6673, E-ISSN 1468-0432, Vol. 13, no 6, p. 606-620Article in journal (Refereed)
    Abstract [en]

    In 2001, Swedish authorities imposed a new obligation upon all firms with ten or more employees to undertake annual wage surveys, ‘workplace equality audits’ in which it is possible to ascertain, remedy and prevent unwarranted wage differentials and other unfair employment terms between men and women. An important implication of the new system, called ‘workplace equality renewal’ (självsanering), is that, at the level of the firm all Swedish employers must explain what they mean by work of ‘equal value’ as opposed to ‘different value’. This article discusses the practical pros and cons of the new system, and considers how the surveys can be used in research into the present state of gendered work division. A main finding is that the introduction of this new legislation in the long run might change the Swedish industrial relations system as well as the preconditions for many companies’ human resource management policies. Yet, neither the governmental agencies involved nor the parties’ confederate organizations have been able to clarify what the issue is really about to the single, small business employer or to the local trade union branches. Many employers find any interference, whatever it may be, threatening and trade unions have not realized the potentialities of the system from an employee perspective, potentialities connected to the fact that companies are now more or less forced to make transparent their wage policies at large.

  • 5.
    Lundell, Björn
    et al.
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment.
    Gamalielsson, Jonas
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment.
    Katz, Andrew
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment. Moorcrofts LLP, Marlow, UK.
    Lindroth, Mathias
    ACF Legal International AB, Malmö, Sweden.
    Use of Commercial SaaS Solutions in Swedish Public Sector Organisations under Unknown Contract Terms2022In: Electronic Government: 21st IFIP WG 8.5 International Conference, EGOV 2022, Linköping, Sweden, September 6–8, 2022, Proceedings / [ed] Marijn Janssen; Csaba Csáki; Ida Lindgren; Euripidis Loukis; Ulf Melin; Gabriela Viale Pereira; Manuel Pedro Rodríguez Bolívar; Efthimios Tambouris, Cham: Springer Nature Switzerland AG , 2022, p. 73-92Conference paper (Refereed)
    Abstract [en]

    Lawful and appropriate use of cloud-based globally provided Software-as-a-Service (SaaS) solutions by a public sector organisation (PSO) for data processing and maintenance of digital assets presupposes an investigation of all relevant contract terms. Having obtained, analysed, and filed all relevant contract terms when using a SaaS solution is a prerequisite for good administration. Identifying and obtaining all relevant contract terms for a SaaS solution involves significant obstacles which in practice may be impossible to overcome for each PSO. This paper addresses how PSOs investigate contract terms prior to adoption, and why PSOs use a globally provided SaaS solution without having identified and obtained all relevant contract terms. Through a review of responses to questions and public documents from Swedish PSOs we analysed how each PSO had investigated contract terms and licences for the Microsoft 365 (M365) solution prior to adoption and use of the solution in each PSO. We find that no PSO had investigated all relevant contract terms prior to use of M365, which implies that each PSO uses M365 under unknown contract terms. Further, we find that all PSOs use M365 for data processing of its digital assets under unknown contract terms and that each PSO has significant dependence and trust in its supplier.

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  • 6.
    Lundell, Björn
    et al.
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment.
    Lindroth, Mathias
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment. ACF Legal International AB, Malmö, Sweden.
    Gamalielsson, Jonas
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment.
    Katz, Andrew
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment. Bristows LLP, London, United Kingdom of Great Britain and Northern Ireland.
    Brax, Christoffer
    Combitech AB, Skövde, Sweden.
    Persson, Tomas
    Digitalist Sweden AB, Stockholm, Sweden.
    Mattsson, Anders
    Husqvarna AB, Huskvarna, Sweden.
    Gustavsson, Tomas
    PrimeKey Solutions AB, Solna, Sweden.
    Feist, Jonas
    RedBridge AB, Stockholm, Sweden.
    Öberg, Jonas
    Scania CV AB, Södertälje, Sweden.
    Half a step behind – bulk disclosure of confidential data in third-party GenAI solutions under the Swedish Public Access to Information and Secrecy Act2024In: Digital Government: Research and Practice, ISSN 2691-199XArticle in journal (Refereed)
    Abstract [sv]

    Technological progress poses unique challenges for the public sector. New technology should be adopted, but it must always be done within the framework of good administration. It follows laws governing public administration must be continuously adapted. Sweden recently amended its secrecy legislation to facilitate the use of third-party cloud solutions by public authorities. When the amendment was enacted, most public sector organisations had already been using external cloud solutions for a long time. Today, there is as much pressure on authorities to implement AI technology as there ever was to move administration into the cloud. This paper uses traditional legal methodology to investigate if the Swedish secrecy legislation adequately enables the use of cloud-based GenAI solutions. Findings indicate that the recent amendment is likely insufficient and that there are significant practical hurdles for the application of the law, particularly with services from global cloud providers. The paper contributes to the understanding of Swedish law, and of the difficulties that can occur anywhere when policy makers and legislators do not move in tandem.

  • 7.
    Macassa, Gloria
    et al.
    University of Skövde, School of Health Sciences. University of Skövde, Digital Health Research (DHEAR). Department of Public Health and Sports Science, Faculty of Occupational and Health Sciences, University of Gävle, Sweden ; EPIUnit–Instituto de Saude Publica, Universidade do Porto, Portugal.
    McGrath, Cormac
    Department of Education, Stockholm University, Sweden.
    Common Problems! and Common Solutions? - Teaching at the Intersection Between Public Health and Criminology: A Public Health Perspective2024In: Annals of Global Health, E-ISSN 2214-9996, Vol. 90, no 1, article id 12Article in journal (Refereed)
    Abstract [en]

    Public health and criminology share similar current and future challenges, mostly related to crime and health causation, prevention, and sustainable development. Interdisciplinary and transdisciplinary approaches to education at the intersection of public health and criminology can be an integral part of future training in areas of mutual interest. Based on reflections on teaching criminology students, this viewpoint discusses the main interconnections between public health and criminology teaching through the public health lens. The paper discusses potential challenges associated with interdisciplinarity and transdisciplinarity. Among these challenges is communication across the different fields and their perspectives to be able to achieve the desired complementarity at the intersection of the two disciplines. 

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  • 8.
    MacGregor, Oskar
    et al.
    University of Skövde, School of Humanities and Informatics. University of Skövde, The Systems Biology Research Centre.
    Griffith, Richard
    Swansea University, UK.
    Ruggiu, Daniele
    University of Padua, Italy.
    McNamee, Mike
    Swansea University, UK.
    Anti-doping, purported rights to privacy and WADA’s whereabouts requirements: A legal analysis2013In: Fair Play, ISSN 2014-9255, Vol. 1, no 2, p. 13-38Article in journal (Refereed)
    Abstract [en]

    Recent discussions among lawyers, philosophers, policy researchers and athletes have focused on the potential threat to privacy posed by the World Anti-Doping Agency’s (WADA) whereabouts requirements. These requirements demand, among other things, that all elite athletes file their whereabouts information for the subsequent quarter on a quarterly basis and comprise data for one hour of each day when the athlete will be available and accessible for no advance notice testing at a specified location of their choosing. Failure to file one’s whereabouts, or the non-availability for testing at said location on three occasions within any 18-month period constitutes an anti-doping rule violation that is equivalent to testing positive to a banned substance, and may lead to a suspension of the athlete for a time period of between one and two years. We critically explore the extent to which WADA’s whereabouts requirements are in tension with existing legislation on privacy, with respect to UK athletes, who are simultaneously protected by UK domestic and EU law. Both UK domestic and EU law are subject to the European Convention on Human Rights (ECHR) Article 8, which establishes a right to “respect for private and family life, home and correspondence”. We critically discuss the centrality of the whereabouts requirements in relation to WADA’s aims, and the adoption and implementation of its whereabouts rules. We conclude that as WADA’s whereabouts requirements appear to be in breach of an elite athlete’s rights under European workers’ rights, health & safety and data protection law they are also, therefore, in conflict with Article 8 of the ECHR and the UK Human Rights Act 1998. We call for specific amendments that cater for the exceptional case of elite sports labour if the WADA requirements are to be considered legitimate.

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    Anti-doping, purported rights to privacy and WADA’s whereabouts requirements: A legal analysis
  • 9.
    Rana, Sibghat Ullah
    University of Skövde, School of Informatics.
    Copyrights infringement control awareness and practices in advertising agencies in Pakistan2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This research is focused on study of copyrights infringement control awareness techniques used by advertising agencies in Lahore, Pakistan. This research is focused on the point that the content that falls under copyright at the advertising agencies should follow a classification system. To achieve this goal, it is important to know how much the employees in these advertising agencies know about copyrights infringements. The practices used to control such infringements are also studied in this research. These techniques used by advertising agencies in Lahore are benchmarked against the state of the art techniques and technologies used according to industry standards. This research has been done by following a mixed methods approach. This research is partially based on literature review, data from questionnaire and from semi structured interviews. Analysis of the research has been conducted with the help of simple statistical techniques like arithmetic mean and frequency of a chosen reply. Findings of this research show that there is one very important reason which validates the selection of Pakistani advertising agencies sample for this research. In the developing world there are some very common factors which motivate people towards copyrights infringement. One important factor is that many people in these countries are still not very well aware of these rights and how this infringement occurs. These people tend to carry out copyrights infringements without in some cases knowing that they are committing a crime. On the other hand, the owner of the work in many cases does not apply for any patent or copyright protection. In case of an advertising agency however this issue is serious. Advertising agencies receive a lot of information from their clients. These agencies have access to the information about clients. These agencies also have their internal information. There is some information or creative work which is co-owned by the client and the advertising agencies. Copyrights infringement in this case thus can prove to be a very complicated issue. The objectives of this research were achieved completely.

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  • 10.
    Thörnqvist, Christer
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Inte självklart att lagstiftning leder till färre strejker2018In: Dagens Arena, no 2018-07-04Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Diskussionen om hamnkonflikten i Göteborg har hittills saknat ett historiskt perspektiv. I denna essä visar forskaren Christer Thörnqvist att lagstiftning tidigare varit ineffektiv mot arbetsmarknadskonflikter, men däremot har uppenbara risker.

  • 11.
    Thörnqvist, Christer
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Utredning med varningsflagg2018In: Arbetet, no 2018-05-04, p. 5-Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Företrädare för fack och arbetsgivare säger att risken för gula fack är minimal. Men lagar stiftas för framtiden och hur kommande generationer av arbetsgivare agerar finns det inga garantier för. Att ändra i strejkrätten för med sig stora risker, skriver Christer Thörnqvist, docent i arbetsvetenskap.

  • 12.
    Thörnqvist, Christer
    et al.
    Institute for Research on Migration, Ethnicity and Society, (REMESO), ISV, Linköping University, Campus Norrköping, Sweden.
    Woolfson, Charles
    Institute for Research on Migration, Ethnicity and Society, (REMESO), ISV, Linköping University, Campus Norrköping, Sweden.
    When tender turns tough: posted workers and the tendering regime in the Swedish construction industry2012In: Construction Management and Economics, ISSN 0144-6193, E-ISSN 1466-433X, Vol. 30, no 7, p. 525-533Article in journal (Refereed)
    Abstract [en]

    The outcome of the so-called Laval case and related judgments of the European Court of Justice (ECJ) has led to a debate about the future of the European social model. Although several analyses have focused on the downside of the judgments, in particular on the risk of ‘wage dumping’, one important but overlooked aspect is the connection to tendering regimes. This lacuna is crucial to labour recruitment practices in the construction industry because of the important role of public authorities as buyers of large construction services within the European Union. The research question is whether rigidity in how public authorities are required to tender contracts strengthens downward pressure on wages and induces a deterioration in working conditions. Case study material from Sweden is used in the context of extensive previous research and preliminary findings from an ongoing research project. Because of the short time span since the rulings of the ECJ there is only anecdotal evidence for establishing a mutually reinforcing connection between the system for awarding tenders in Swedish construction and the wider impacts of Laval on the labour market. Nevertheless, new evidence suggests that labour recruitment and human resource management practices are being shaped by a tendering regime governed by requirements of ‘cost flexibility’.

  • 13.
    Tysk, Henrik
    University of Skövde, School of Informatics.
    How cybercrime has evolved in Sweden over the last ten years: A literature review2022Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The number of recorded cybercrime incidents has skyrocketed over the last few years. A large part of this development is due to society’s increased reliance on the internet and the backbone that supports it. This in turn increases the profitability of cybercrime. Cybercrime has a broad definition, but in essence cybercrime are crimes that are assisted by technology, often taking place on the internet. The true impact cybercrime has on society is difficult to assess, since it has both financial and social impact, depending on what type of crime has been committed. This thesis examines how cybercrime and the Swedish police’s ability to combat cybercrime is portrayed by Swedish news media, as well as which demographics of the Swedish population are the most susceptible to cybercrime over the last ten years. This was achieved by performing a literature review, where both newspaper articles and reports from various law enforcement agencies were examined. A total of 54 news articles and 21 reports from various law enforcement agencies were used in the study. The included material was analyzed and divided into categories using thematic coding, and the results showed that news media does not always give an accurate depiction of the cybercrime landscape in Sweden. Cybercrime reporting in news articles was often found to be over-dramatized and shallow, which may negatively influence the reader's ability to understand the risks of cybercrime. The law enforcement's ability to combat cybercrime is portrayed as underfunded and in need of personnel with the expertise necessary to curb cybercrime. Although efforts to bolster the government's ability to fight cybercrime have been made during the last ten years, work still remains for law enforcement to catch up and keep pace with cybercriminals.

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  • 14.
    Törnblom, Kjell
    University of Skövde, School of Technology and Society.
    Social Justice Research2007Collection (editor) (Other academic)
  • 15.
    Woolfson, Charles
    et al.
    REMESO, Institute for Research on Migration, Ethnicity and Society, Linköping University, Norrköping, Sweden.
    Herzfeld Olsson, Petra
    Faculty of Law, Uppsala University, Sweden.
    Thörnqvist, Christer
    REMESO, Institute for Research on Migration, Ethnicity and Society, Linköping University, Norrköping, Sweden.
    Forced Labour and Migrant Berry Pickers in Sweden2012In: International Journal of Comparative Labour Law and Industrial Relations, ISSN 0952-617X, E-ISSN 1875-838X, Vol. 28, no 2, p. 147-176Article in journal (Refereed)
    Abstract [en]

    Groups of migrant berry pickers arriving annually in Sweden from both Asia and the newer European Union Member States have been subject to exploitation over the years. The problem appears to persist in spite of public and international concern and successive regulatory reforms. An examination of this problem from a forced labour perspective suggests inadequate implementation and application of international norms in Swedish law, as well as deficiencies in the application of criminal-law and in regulatory oversight. Policy recommendations regarding the labour conditions for seasonal migrant workers in Sweden are put forward.

  • 16.
    Woolfson, Charles
    et al.
    Linköping University, Sweden.
    Thörnqvist, Christer
    University of Gothenburg, Sweden.
    Sommers, Jeffrey
    University of Wisconsin-Milwaukee, USA.
    The Swedish model and the future of labour standards after Laval2010In: Industrial relations journal, ISSN 0019-8692, E-ISSN 1468-2338, Vol. 41, no 4, p. 333-350Article in journal (Refereed)
    Abstract [en]

    This article reflects on the European Court of Justice ruling in the case of Laval, involving Latvian posted workers in Sweden. It analyses the implications of the ruling and ensuing debate over the Laval case for the future of the ‘Swedish model’ and labour standards. It suggests that profound dilemmas now face trade unions both at Swedish national and European level as to appropriate strategies to adopt to defend national pay and working conditions in the light of the European Court decision and especially in the Swedish context due to the subsequent ruling by the Swedish Labour Court. Nevertheless, a human rights discourse is emerging in which the European Court of Human Rights may act as a counterbalance to the European Court of Justice, especially in the context of the Lisbon Treaty.

  • 17.
    Ávila Zúñiga Nordfjeld, Adriana
    et al.
    Swedish Defence University, Department of Systems Science for Defence and Security, Stockholm, Sweden.
    Dansarie, Marcus
    University of Skövde, School of Informatics. University of Skövde, Informatics Research Environment. Swedish Defence University, Department of Systems Science for Defence and Security, Stockholm, Sweden.
    Liwång, Hans
    Swedish Defence University, Department of Systems Science for Defence and Security, Stockholm, Sweden.
    Dalaklis, Dimitrios
    World Maritime University (WMU), Malmö, Sweden.
    Mejia, Maximo Q.
    World Maritime University (WMU), Malmö, Sweden.
    Proposing a Mathematical Dynamic Model to Develop a National Maritime Security Assessment and Build a National Maritime Security Plan2023In: Journal of Maritime Research, ISSN 1697-4840, E-ISSN 1697-9133, Vol. 20, no 3, p. 123-132Article in journal (Refereed)
    Abstract [en]

    A proper assessment of maritime security risks at the national level is crucial to a national maritime security plan (NMSP) in order to secure the concerned country’s ports, vessels and territorial sea. Thus, the importance of implementing a national maritime security assessment (NMSA) to counter security threats and ensure the continuity of national and international trade. The most important set of international regulations concerning maritime security is the International Ship and Port Facility Security (ISPS) Code, which includes revision, approval and control of compliance of the Port Facility Security Plan (PFSP), which shall be based upon the Port Facility Security Assessment (PFSA). This paper proposes a mathematical dynamic model that calculates in real time the residual risk for the whole country and each of its ports by adapting and expanding the formula and procedures established in the Code, which since it has already been implemented around the world, gives the opportunity to take advantage of this quantitative solution to administrate maritime security risks on a nation-wide basis and create an effective national maritime security plan, which would allow the concerned authorities to improve situational awareness and adapt to security changes through a better planning of human, economic and material resources to deter security threats. The model was tested with the use of five encoded categories as countries, each of them with three ports, which encompassed three port facilities. The results indicate that this methodology is easy to implement and widespread use of that model could strength robustness in national security.

  • 18.
    Öhrn, Malin
    et al.
    University of Skövde, School of Business.
    Frydén, Susanna
    University of Skövde, School of Business.
    Penningtvätt - en studie om varför revisorer anmäler få fall av penningtvätt2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemdiskussion: Revisorer riskerar att stöta på penningtvätt i allt större omfattning då kriminella hittar nya vägar för att undkomma upptäckt. Trots detta står revisorer endast för ett fåtal av de totala anmälningarna som görs årligen. Två viktiga faktorer som har uppmärksammats i problemdiskussionen är kunskap om penningtvätt och kundrelation som båda kan påverka revisorns anmälan av penningtvätt.

    Problemformulering: Vilka är de främsta faktorerna till att revisorer anmäler få fall av penningtvätt?Syfte: Syftet med denna studie är att öka förståelsen till varför inte revisorer anmäler fler fall av penningtvätt och vilka faktorer som kan orsaka detta. Utifrån våra iakttagelser vill vi belysa problematiken revisorer står inför när dessa ska hantera detta brott. Målet med denna studie är att belysa olika faktorer för att sedan komma fram till de mest centrala.

    Teoretisk referensram: Den institutionella teorin med inriktning på den kulturell-kognitiva pelaren har tillämpats i studien. Denna pelare inriktar sig på beteenden som tas för givet och regler som anses vara självklara. Teorin kan hjälpa till att förklara varför revisorer agerar som de gör och ge en ökad förståelse för den iakttagna problematiken.

    Metod: För att uppnå syftet med studien har en kvalitativ metod använts för att öka förståelsen. Primärdata samlades in genom semistrukturerade intervjuer. Dessa utfördes med två jurister och sex revisorer för att uppnå en djup förståelse.

    Slutsats: I denna studie har det framkommit att kundrelationen skulle kunna påverka revisorns anmälan av penningtvätt. Revisorernas kunskap har även visat sig vara bristfällig i flera avseenden när det gäller penningtvätt. Den största bristen har dock varit angående penningtvättslagens tillämpning. Många revisorer är medvetna om att de inte kan speciellt mycket om penningtvätt i stort samtidigt som de inte är medvetna om att de tillämpar lagen felaktigt. Den bristande kunskapen är inte särskilt förvånande eftersom att en respondent från FAR påpekar att varken de eller samhället har något fokus på penningtvättsfrågan.

    Nyckelord: Penningtvätt, Revisor, Revision, Kunskap om penningtvätt, Kundrelation, Anmälningsplikt

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    Penningtvätt
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  • rtf