In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The purpose of our thesis is to take a closer look at what lies behind the display of fiction in public libraries. Through interviewing ten librarians and analysing their statements, it examines the mechanisms behind the displaying of books. The analysis was conducted through the application of two different theories, one by Aant Elzinga and one by Douglas Raber. Elzingas theory concerns methods of working, while Rabers theory concerns the purpose of public libraries and attitudes towards power. The following conclusions were drawn from analysing the statements.

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

One of our reasons is that we think the subject usability is interesting, is that we think it is an important. Usability is maybe the most important element when you develop or choose a system because it can save money for the companies and give the users a more delightful and better work environment. The aim of the investigation is to find out if the implementation of a web portal is a direction to reach higher usability in a complex system that consists of several different interacting applications. The objective of our investigation is to show if the implementation of a web portal is a direction to reach higher usability in a complex system that consists of several different interacting applications. In our case we will try to see if Karlshamns AB:s recently implemented web portal is more useful than their previous application (Movex with interacting programs) One thought with the report is to give the system developers a perspective of how the usability can be in-house made applications versus standard applications. Also companies that not have any computer- or department for development and which are thinking of get hold of, change, replace or complement their system and applications, may have some interest in our thesis. We have used a qualitative investigation method in our study to answer our hypothesis.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The aim of this investigation was to determine if, and in that case how, the resources of personne1 in what in this essay will be referred to as the department of students' health in four industrial municipalities had changed from 1999 until 2004. The establishment of the department of students' health could be discussed and analys ed in regard of a few concepts from new institutionaI organizational theory and studies on implementation. The investigation answers the following questions:What differences were there between the municipalities regarding the children's accessibility to the department of students' health?What differences were there between pre-school, compulsory school and upper secondary school within the municipalities regarding the children's accessibility to the department of student's health?The municipalities were commissioned by the government to combine school health service, student welfare and the field of remediaI teaching in order to establish a new section, the department of students' health. The study was carried out quantitatively.

Thanks to preschool Bamse and the entire literature I have related to in my degree work I have both got an explanation for my question at issue, and a clearer insight for my main question "The treating of bilingual children after acclimatization". I have within the investigation chosen to study on the basis of the educationalists perspective on bilingual way of working. My question at issue on this investigation has been to see how a regular day of language development looks and how the group of children developed the Swedish language.The purpose with my degree work was to be able to get an insight in the educationalists way of working and methods and also to see how the educationalists treats bilingually individuals after the acclimatization. I have when it concerns choice of method and material collections assumed from a qualitative investigation and gathered the material with help from participation notices and interviews.Down here I will sum up the investigation in poles and describe the aspect the informants have pointed out under the interviews.Bilingually children?s develop the Swedish language with the educationalists by:Converse and communicate with the childName word and objectsUsing the body language at conversationsBuilding security in the group of childrenIntegrate the playing to a language development in the regular dayConfirm the child?s meaning at different connectionsCreate a god relation with the individualTake part of the mother tongue in the program to name single wordsGiving the individual the opportunity to express their thoughts freelyPlace the child at the center of attention among the group of childrenTake part of the parents experience with the mother tongueGiving space to create own imagination with the playing for the individualHave the language as an approachEven the theories mediate that the educationalists shall promote the work with bilingual children so that they control the purpose and see the meaning of activity.

This essay concerns the issue of democracy and judicial review. The main focus is on the justification of both a positive and a negative attitude towards judicial review, and the values these justifications are based on. The analysis is made by textual analysis of four authors with different opinions of the subject matter: Robert Dahl and Jeremy Waldron who has a negative attitude towards judicial review, and Erwin Chemerinsky and Ronald Dworkin who are positive about it. In the analysis an analytic frame is used which consists of different dimensions and aspects of the problem of democracy and judicial review. The study shows that there are important differences in democratic values between a positive and a negative justification of judicial review.

The main purpose of this study is to investigate the unintentional learning that happens during the use of computer games. With the use of interviews with students in the ages 13-15 who all have played the game series Assassin?s Creed, and then compared them with students who does not play the game, we have been able to identify that some learning is taking place, but that the student?s attitude towards the subject, and their maturity, also is vital for the learning. Even tough, the students who didn?t really enjoy history as a subject showed better knowledge after playing the game, than the students who hadn?t played at all, which indicates that computer games can be a good source for learning.

For a long period of time there has been an extensive documentation of how things are presumed not to be at our workplace. However there is little knowledge on how it is supposed to be, what makes us feel good and what makes us retain our well-being. The aim of this study was to survey the attitudes towards factors of well-being at the workplace among personnel at four institutions at Kristianstad University. The work method used in this study is quantitative and a questionnaire survey was carried out to produce an overall picture. The majority considered praise from manager and the opportunity of development discussions of great importance.

The aim of this Master's thesis was to examine the political and cultural reasons for making music materials compulsory at Danish public libraries by the new library act of 2000. The aim was also to examine how the public libraries have responded to this reform. To answer these questions a literature study was conducted as well as interviews. The results of the literature study indicated that the main reason for making music materials compulsory is to increase the influence of the library users. The study of the debate concerning the new library act showed that a majority of the Danish political parties as well as the Danish library organizations had a positive attitude towards the new obligation.

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

The Swedish National Labour Market Administration wishes to acquire further knowledge about how the evaluation process of vocational rehabilitation at the employment service operates as a part of the quality assurance of this activity. The primary task for vocational rehabilitation at the employment service is to investigate the work capacity of unemployed people, to give them increased knowledge and better understanding of their own capacity concerning work or education. The aim of this study was to survey the evaluation process of vocational rehabilitation at the employment service in Sweden. Data were collected through telephone interviews with 15 occupational therapists employed at the employment service, who were working with vocational rehabilitation. The result shows that the investigation of work capacity can take place in different environments and that the space of time for an investigation can vary.