The Swedish word 'häxa', meaning 'witch', is explored, highlighting its historical context and usage in Sweden. The term, originating from Low German, became part of the Swedish language during the 17th-century witch trials, replacing the older term 'trollpacka'. The article also discusses related terms and the historical witch purges in Sweden, including the significant witch trial in Torsåker.

Law firms must safeguard client money by adhering to the Solicitors Regulation Authority's Accounts Rules, which require implementing effective internal controls. These controls, categorized as preventative and detective, are essential to prevent fraud, human error, and inappropriate actions. Key recommendations include automating account management systems, integrating cybersecurity, segregating duties, and prioritizing staff training. Buzzacott offers independent reviews and audit programs to enhance internal control environments.

Among small to mid-tier law firms, KPIs are essential tools for managing business performance and financial stability. Monthly management accounts, budgets, and forecasts are crucial for understanding firm performance and planning ahead. Key KPIs include fees per fee earner, total salary costs as a percentage of fee income, profit per employee, and overhead rate. Effective cash flow management is vital, with KPIs like WIP days, debtor days, and lock-up providing insights into billing efficiency and client payment behavior. Sharing KPIs with the team can enhance engagement and goal alignment.

A System and Organisation Controls (SOC) report is an independent assessment of risks associated with using a service organisation and is integral to internal governance and risk management. Different types of SOC reports exist, with SOC 1 reports focusing on outsourced services that could impact financial reporting. While there is no statutory requirement for a SOC report, they are commonly performed for various activities within the financial services sector and provide transparency and assurance of effective risk mitigation through appropriate controls. Obtaining a SOC report can differentiate a service organisation and satisfy auditors and investors.

Buzzacott partnered with Buck, an HR, pensions, and employee benefit consulting firm, to deliver a high-quality AAF report. Buck, recently acquired by Gallagher, sought a new accountant that shared their values and found Buzzacott through a recommendation from Schneider Downs. The partnership was marked by regular communication and a strong working relationship, resulting in the timely and budget-compliant delivery of the AAF report, laying the foundation for a long-term relationship.

To secure the best mortgage rate in Sweden, start by obtaining multiple lender's notes before property purchase, use services like Ordna Bolån or Lånekollen to contact banks with a single credit check, and research using tools like Compricer or Konsumenternas. Consider trade union discounts, energy-efficient property rewards, and negotiate terms regularly. Be prepared to negotiate with mortgage advisors, who may try to sell additional products, and review offers carefully.

The article provides strategic and operational advice for law firms to benefit from the increased flexibility of the SRA Accounts Rules 2019. It emphasizes safeguarding client money, addressing cybercrime, and utilizing client matter software for electronic checks. Key operational changes include defining timeframes, adopting online banking, and implementing electronic processes. The article highlights the importance of tailoring policies to suit individual firm needs while ensuring client money protection.

Austria is embroiled in a political scandal involving secret agreements, known as 'Sideletters,' between the ruling conservative People's Party (ÖVP) and their coalition partners, the far-right Freedom Party (FPÖ) and the Green Party. The agreements, which were not intended for public disclosure, detail future appointees to senior roles and policies such as a ban on headscarves for teachers. The ÖVP-FPÖ agreement was revealed during an FPÖ politician's testimony, while the ÖVP-Green deal was leaked. These revelations have caused outrage due to the cronyism they represent and the contrast with the parties' public personas. The scandal poses a challenge for new Chancellor Karl Nehammer, who has pledged no more secret deals and greater transparency in political appointments. The Green Party, known for advocating transparency, faces internal criticism and public trust issues, exacerbated by the previous 'Ibizagate' scandal.

Austria's parliament approved a one-off €150 payment for low-income individuals to offset inflation. Vienna launched a restaurant voucher scheme for shoppers this weekend, while the Corona Commission may downgrade Vienna and Burgenland from 'very high risk' to 'high risk' for Covid-19. Illegal protests against Covid measures occurred in Vienna and Graz. Salzburg's regional council voted against renaming streets named after Nazis, despite recommendations from historians and support from the Green Party and KPÖ.

Austria is set to emerge from a general lockdown, with regional variations in restrictions. Upper Austria will remain in lockdown until December 17th, while other regions like Tyrol and Vorarlberg will follow national guidelines. Record snowfall has affected eastern Austria, causing power outages in Carinthia. Chancellor Karl Nehammer presented his new government in the National Council, outlining plans with Vice Chancellor Werner Kogler. The Vienna Opera Ball has been canceled due to COVID-19 concerns. Cinemas in Vienna are creatively engaging audiences during lockdown through humorous messages on their title boards.