In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

In this study, I have investigated whether there is a usefulness for the individual on the basis of Kierkegaard's speech in Work´s of love of our duty to love the people we see. My main conclusions are as follows: Infinite resignation of Fear and Trembling have a greater effect on a relevant ethics than faith movement. Aspects to change my own attitudes about love, dare to belive in the love of the other, and forgiveness as a need is relevant to the ethics I seek. But above all, love itself is the most useful aspect out of a kierkegaardian perspective..

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

We came across the discussion about the so-called duty to report (14 kap 1 § SoL) and we found some previous research, showing that preschool teachers are hesitant to report, and that they want real evidence that children are being mistreated, even though the duty to report clearly states that they have to report as soon as they suspect that a child is being mistreated. Our purpose became to study what tendencies and conditions preschool teachers and principals, placed in the municipalities of Hässleholm and Kristianstad, have to fulfil their duty to report according to the social services act, when there is a well founded suspicion that a child is being mistreated.  We split the purpose into the following research questions:   Do local guidelines about how preschool teachers should act when suspecting that a child is being mistreated exist, and are they being followed? To what degree does the staff has knowledge about these guidelines? How do preschool teachers experience the treatment from colleagues, principals and social welfare officers when they´ve done or wanted to do a report? How do preschool teachers experience the reactions of a report from custodians? We did conversational interviews with two principals, one from the municipality of Hässleholm, and one from the municipality of Kristianstad. We also made focusgroup interviews with the staff, three persons each from one of their respective preschools. Our conclusion is that preschool teachers are unwilling to report mistreatment.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..

This essay will focus on video and computer game violence. We hope to uncover, with the help of semiotics, according to Barthes design, if this kind of violence can have a negative effect on youth and adolescents. How intense is the violence and how graphic is it?. PEGI is the European measurement for game age limits.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The purpose of this study is to find the virtue ethics John Bunyan presents in Pilgrim´s Progress part 1, compared with the virtues Max Weber presents, and then try Weber´s theory on the empirical data, Pilgrim´s Progress. When I compare the virtues in Weber´s theory with the virtues in Pilgrim´s Progress, I interpret Weber´s theory as limited. From Weber´s theory emerges the puritan virtues: fulfillment of duty, struggle, self-control and live simply. He also mentions gratitude to God and helpfulness to other people, but this is shown through work in the society. These virtues can also be found in Pilgrim´s Progress.

The thesis was done in collaboration with EAB situated in Smålandsstenar. In the initial discussion faze on doing a thesis with them there was a need to analyze and ensure the strength of an existing product, cantilever racks. This included performing FEM calculations on a model and comparing the results with physical tests.EAB has two models of cantilever racks, a light duty and a heavy duty. Within the heavy duty model series there are five product variants that differ in both size and load capacity. We will be working with the product variant with a load capacity of 1000 kg/arm which is the variant that is in the middle of the series.When we started work on the thesis we did a literature study and couldn?t find any well defined methodology that integrates both product development and computer aided design analysis.