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.

This paper is an analysis of the hell theme in Rob Bell's book Love Wins. A Book About Heaven, Hell and the Fate of Every Person Who Ever Lived. Using a constructivist text analysis the essay examines how Bell creates a theology around the image of hell that he advocates. The study aims to analyze and explain how Bell constructs the meaning he advocates in the concept of hell. This includes an analysis of the passages in the book that discusses what the term hell refers to and the passages that deal with properties of hell.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

Stroke are a common disease and it comes with big chances of disability after rehabilitation. Life after stroke can bring a different lifestyle and lots of feelings around this situation. Purpose: The purpose of this study was to analyze how people feel after being injured with stroke. Method: We have assumed that studying qualitative research articles according to Evans description of content analysis. Information has been sought in the databases Cinahl, PubMed and Discovery Results: The study results in four themes; Loneliness, trust, Despair and obstacles to health.

All human beings need and have the right to a language. How a language is learned and used depends on the individual conditions. This study considers the work to development the language done by pedagogues in a special school for mentally retarded children. How do pedagogues work to develop the language in children who are so different and have so different conditions and needs? That is the central aim of this study.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Internetpoker-, casino- och vadslagningsföretaget Tain befinner sig efter att deras största kund Expekt.com lämnat dem i början av 2007 i ett läge där de antingen måste eliminera sin pokerverksamhet eller ompositionera sig på marknaden för att få en ny kundbas att jobba med.Vi fick uppdraget att titta på sambandet mellan Tains existerande kundbas, produkter och försäljningsprocess för att hjälpa företaget att identifiera bra saker, sämre saker samt möjliga förbättringar. Vårt arbete har inneburit samtal med Tains anställda och ledning samt samtal med en nuvarande kund. Vi har tittat på hur kommunikationen skett i företaget och undersökt försäljningsmaterialet och den existerande interna kunskapsdokumentationen.Det vi fann var ett företag vilket, för att bli starkt och konkurrenskraftigt, måste utveckla sitt produktutbud för att stå upp mot konkurrenterna men även ett företag som måste förbättra sin interna struktur; kommunikation, kunskapsöverföring och dokumentation för att möjliggöra tillväxt och ökad lönsamhet.Vi vill härmed presentera vår företagsanalys av Internetspelföretaget Tain:Shuffle up and deal!.

Middle managers in social care find themselves in a middle position. The middle management position involves demands from several interested parties. The demands affect and generate feelings both within themselves and within others and the middle managers have to deal with them all.The aim of this study was to investigate the social care middle manager?s personal experiences of emotions in work.We have completed interviews with four middle managers who are assigned to carry out social care. When doing the interviews we used an interview guide divided into different interview areas.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.