Vid tidigare forskning inom redovisningsområdet har det framkommit att individers (ekonomers) bedömningsförmåga påverkas av effektivitetsmotiverat resonerande. Det innebär att personen ifråga gör en mental avvägning mellan att utföra arbetet för att uppnå bästa effekt eller på det effektivaste sättet under press. Bedömningsförmågan påverkas i negativ men även i positiv riktning av olika faktorer. Tidspress har visat sig ha negativ inverkan. Detta resulterar i att personens bedömning, exempelvis i en granskningssituation kan vara genomförd på ett snabbt och tillräckligt sätt enligt gällande regler, men inte nödvändigtvis vara utförd på bästa sättet.

It is a qualitative study that describes and analyzes how professionals deal with social issues of inclusiveness and ethics in the investigation of cases involving interventions for adolescents. The focus is on the strategies that staff in social services expressed in terms of obstacles and opportunities for working participatively and especially when it comes to dealing with ethical dilemmas that may arise.    The method used was qualitative research interviews. Five social workers from two different municipalities were interviewed and the material is analyzed on the basis of socio-cultural theory and organizational theory. Themes that emerged were participation, ethics, discretion and flexibility, collaboration, organization, skills and time. The main obstacles that have emerged in the study are that those who work in social services have had been difficulties to fully create participation due to various factors.

This master?s thesis examines the possibility to heuristically optimise instruction cache performance in a Just-In-Time (JIT) compiler. Programs that do not fit inside the cache all at once may suffer from cache misses as a result of frequently executed code segments competing for the same cache lines. A new heuristic algorithm LHCPA was created to place frequently executed code segments to avoid cache conflicts between them, reducing the overall cache misses and reducing the performance bottlenecks. Set-associative caches are taken into consideration and not only direct mapped caches.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

This paper is a research review in the realm of censorship systems andfiltering systems. It applies ethical considerations to the creation of censorshipsystems bringing forward discussion on the ethics of technology with thepurpose of limiting access to information.There is active research being done in the area of automatic content filteringand censorship systems. These are systems that can filter out undesiredmaterial, typically from the Internet, automatically. Used in some nations,many schools and even mandated in some libraries there are many ethicalquestions raised concerning censorship and access to information.Part of the review concerns the level of accuracy of these systems presentedby researchers in the field and the different approaches used. Reviewedarticles centre around automatic content classification and filtering ofpotentially harmful materials with regards to minors while some relate tocensorship technology in a wider sense.Results show a general lack of discussion concerning the ethics of thetechnology in the research reviewed.

The aim of this study was to examine how the social services could investigate and support children of irregular immigrants within the boundaries of the law. More specifically it aimed to examine the legal possibilities and obstacles for the social services to support irregular immigrants, how the officials at the social services act considering the legal aspects, and how they reason morally and ethically when dealing with irregular immigrants. To answer the aim of the study the theory of positive law was used combined with qualitative interviews with two officials at the social services. Moreover a small quantitative telephone study with officials in the social services and with voluntary organizations was made. The study has used theories of sociology of law, law and ethics, and professional (civil) disobedience.

Since the Human Immunodeficiency Virus (HIV) that causes Acquired Immune Deficiency Syndrome (AIDS) was discovered in the 1980s, the condom has scientifically proven to be the only technological device that can prevent transmission of the virus during sexual intercourse. This technical approach to the HIV has strongly emphasized that prevention is only possible if the condom is properly used. However, as a technological artifact the condom has shown that its use is laden with values. The question of values on condoms has brought in a heated debate on the moral justifications of its use. In Malawi, just as in other African countries, the Faith Community has rejected the Governmentsplea to promote condoms as the preventive measure against the virus.The Faith Community has emphasized on abstinence and mutual faithfulness as the only reliable means to the prevention of HIV/AIDS.

Internet and convergence culture has changed the terms of the media landscape. When old media converge and new ones take form, questions about how these should be classified arise, which is accompanied by new challenges in terms of ethics and regulations. One of these newfound mediums is podcasting; an expanding auditive pull-medium available through streaming or downloading on the Internet.This study, which was conducted as a quantitative content analysis, examines the use of sponsorship in four of the most popular Swedish podcasts. This was done as an attempt to understand how producers of a new and unregulated medium choose to go about presenting their sponsor, without having any ethical guidelines to follow. Traditional media is already regulated and have ethical guidelines, that for example regulate how to address a sponsor, but in the new and expanding world of podcasting there are no ethical rules and guidelines.Our study shows that the placements of the sponsorship messages tend to vary and that there is very little consensus regarding how these podcasts choose to present their sponsor.

The purpose of my essay is to highlight the various dilemmas that can occur in the preschool during the moments of guided reflection but also the opportunities it can provide. I am using my own practical experience from situations where care for the children can be questioned and needs to be considered in comparison to the further development of the preschool teachers and with them the entire organization. In my research, I have chosen to highlight the importance of guided reflection, the importance of reliable and secure relationships for children and how these can be eradicated, and finally the importance of ethics for the preschool-teacher?s actions in a given situation.Key questions in my text are; What role does the reflection have in the work at the preschool? How are children affected while this is happening? How important is close and secure relationships for young children and how can they be affected? How can one find a balance between care and learning?By writing my essay I reflect on myself and my own actions. This leads me to a greater selfawareness and greater understanding of my own feelings and my role in the dilemmas I face in my profession.The conclusion of my work is that the preschool organization is not given and it can be constructed in many different ways.

The degree project is performed at Metso Kamfab. The production is aimed on machines everything from handling of fiber to paper pulp. Metso Fiber and Kamfab are using Pro/Engineer for design and blueprint production. The processing department types the NC-programs in notepad on the basis of the blueprints, the CAD-dates that already is there are not used. The aim with the work is to study if Kamfab can use CAM-system for processing and production of programs for their NC-machines.

SammanfattningDenna uppsats a?r baserad pa? en underso?kning med hja?lp av a?tta la?rare i en ho?gstadieskola i Guatemala. Studien syftade till att ta reda pa? hur la?rarna i bergsbyn upplever att flerspra?kigheten har utvecklats och om spra?kliga influenser fra?n andra kulturer har ma?rkts i elevernas spra?kbruk. Dessutom var det intressant att se om ?spanglish? a?ven har brett ut sig pa? landsbygden la?ngt bort fra?n sta?derna, samt om kulturutbytet med svenska skolor har pa?verkat elevernas spra?kutveckling.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

Detta arbete handlar om Etik och Moral och om hur helt vanliga människor agerar i för dem ovanliga situationer. I vardagligt tal används ofta etik och moral som synonyma begrepp men det handlar egentligen om olika saker. Man använder begreppet moral när man syftar på grundläggande åsikter ifråga om vad som är rätt eller fel. Moralen yttrar sig t.ex. i form av tal där man uttrycker vad man anser vara rätt eller fel i någon viss fråga.

This report is a description of a developed educational simulator over rail vehicles and its components. The simulator is a hardware-based prototype over a door system on rail vehi- cles. System specialists and technicians will use the prototype. The Simulator should give the user a technical demonstration on how components work in a door system. The proto- type consists of motor, switch, relay and sensor.