Ethical competence is an important precondition when people are to respond to moral problem situations as efficiently as possible. In these situations it is not easy to make choices and decisions, especially when many stakeholders are involved with various opinions and interests.The purpose of this thesis was to generate a web-based support tool to train and promote ethical competence of the users of this tool.We first created a theoretical basis by studying the major theories of ethics in general and ethical competence in particular. The importance of ethical competence and its main subject, namely, the autonomy in the theoretical part described and specified. In addition has the practical ethical reflection over morality preferred and characterized to the classical ethical passivity over morality. We have also preferred and characterized the autonomous thinking to the heteronomous one.Based on the theoretical base a prototype tool to support the training of ethical competence was designed and developed.

Learning organizations and organizational development are interesting subjects that does not examine municipal organizations and private organizations an equal amount.  Furthermore, there exists little research on the effects of competence development for individuals in a leadership role within organizations. Because of this, we wanted to examine the impact of competence development in business modeling and how it affected local government activities. Competence development is used by organizations to develop their business and achieve a greater competitive advantage, but does competence development for individuals in a leadership role lead to organizational development? This paper examines competence development in the form of a business modeling course via the Bitstreamproject and the effects that occur within three municipalities as a result of the competence development. By interviewing three participants and four coworkers within different municipalities and studied the data from the Bitstream project, we can not conclude that competence development within business modeling leads to organizational development, only that it exists a tendency for it.

During the last decade working with competence has emerged as a more strategically important area. Today the human resources in a company are considered a competitive advance and the HR-units play a significant role when it comes to HR-management. Different motives for investing in strategies that promote competence development and learning also exist. The purpose of this paper was to examine how the process of competence development was managed at a large global company. The empirical material consisted of four persons who were interviewed and the analysis of the material was inspired by grounded theory.From the analysis four major themes or core factors emerged as central to the interviewed persons' understanding of the competence development process; solid preparatory work in relation to competence development, communication, awareness of responsibilities and finally the taking action and evaluation of the action.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The purpose of this essay is to examine the concept of competence within the social services. More specifically it aims to find out how the social workers themselves look upon their own competence in social investigations concerning children. As the study was based on focus groups the main questions were vague at the beginning and were cleared later on during the group sessions.In three focus group interviews in three different municipalities in southern Sweden 11 social workers were asked to discuss this issue. The interviews were then thoroughly transcribed. In the data I identified 9 themes seeming to play a special roll in the discussions about competence: practice; experience; approach; intuition; responsibility; theories, methods and laws; reflection; resources and ethics; specialisation versus integration.The analysis made on these themes was based on two different kinds of perspective; one focusing knowing-in-action and the other focusing the organization framing the competence considered.As a conclusion the 7 first themes can be seen as a definition of the competence used in social investigations concerning children.

The aim of this two-year masters thesis is to look for the Swedish public library´s core business, using theories about competence. The approach is qualitative. It is done by studying the Unesco Public Library Manifesto, the Swedish library legislation, the education in library and information science, two important Swedish library related journals and by asking public librarians about their work and point of view regarding competence.The research shows mainly two sides of the core competence of public librarians: information technology competence and literature knowledge. The conclusion is that the two meet in the idea of mass education, which could therefore be called the Swedish public library´s core business..

Testing and analysis of measurement data is a major part of the workday for development engineers within the section Fluid and Emission Treatment to assure the quality of products developed by Scania CV. The ineluctable variation and therefore uncertainty of results can be quantified and discussed with the use of statistical methods.The overall objective of this study is to examine how the competence of development engineers can be improved within the area of statistics. This has been done by relating the concept of competence with the use of statistical methods to analyse experimental data and by investigating which factors that influence the competence of the engineers. Observations of the daily operations, interviews and a focus group with development engineers and a workshop with management personnel, has been used as research methods in this study.The results show that the desired competence, from the perspective of the individual, consists of knowledge, motivation and support. It is important that none of these parts are neglected when the competence of engineers is to be strengthened.

Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

This study is based on my work as a teacher of Swedish language and literature to upper secondary school students, and my interest in developing the teaching of literature by using both new criticism theories and theories of literary perception focusing on reader response. The purpose of the study is to examine the learning process in trying to develop literary competence and to find out how to describe the competence shown by the students. My starting-point is a discussion about literary competence and the theory and model of literary competence by Örjan Torell. In examining literary competence, by how students use their constitutional competence as well as performance and literary transfer competences, Torell´s model shows the possibility and the need for both knowledge of literature and personal reception by focusing on the dialogue between author and reader.The method is qualitative and the empirics are material collected in one senior high school class in the Social Science programme during their second and third year. The material contains written reading logs, written answers to tasks and transcribed recordings of discussions of literature.The analysis shows a variety among the literary competence shown and developed by the students and points to the complexity of understanding the concept of literary competence.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

The concept competence is considered to be difficult to define. Therefore, it may be problematic to define competence in business and to evaluate the level of skills of employees (Thomsen, 2010). In this study the aim has been to identify key competencies for employees working as purchasers for Skanska Nordic Procurement Unit (NPU). These key competencies will afterwards help Skanska NPU to evaluate purchasers? level of competence.The theoretical framework of the study consists of three different parts.

Several studies have shown that the Swedish labour market for different reasons is characterized by ethnical discrimination and that people who have another cultural background than Swedish are being excluded. Most studies done within this area have been focused on why it is harder for immigrants to enter the labour market and identifying the contributing mechanisms for this phenomenon. Instead the aim of this study was to see how the immigrants view their own cultural identity and background and how they perceive that their cultural competences are being valued when they apply for a job. To examine this, the following problematic was used: How does a person who has been brought up with both the Swedish culture and another culture look at using this as a cultural competence when they apply for a job. Two different theories were then applied to analyze the problematic, Erving Goffman´s theory about Stigma and Norbert Elias theory about the Established and the Outsiders.