Science and technology has been the bedrock of human growth and dynamism. Man has over the years distinguished his existence from all other beings by his ability to champion and fashion his existence. Among his tools is biotechnology which actually attenuates the fears of aging and death.Human reproductive cloning stands out as one of the means through which biotechnology plans to achieve this perfect existence for man. Technological advancements in the field of biotechnology are now in the threshold of human procreation.Human reproductive cloning is seen as an assisted method of reproduction which creates a newborn that is genetically identical to another human being.Human reproductive cloning as a technology and as a means of reproduction is not without its pros and cons. In as much as the technology promises to mention but a few, hope for the infertile couples and single parents, as well as the hope of reproduction without passing on hereditary diseases; it at the same time beeps some flashes of worry.

Whether use of affirmative action can be justified is an ethical dilemma that hasbeen intensely debated. The question raises several conflict dimensions. Thepurpose of this thesis is to separate different arguments of the debate and classifywhich principles they are built upon. To accomplish this, an analytical instrumentis created where three different perspectives of equality, and deontology versusconsequentialism, are compared. A third conflict dimension, individual versusgroup ethical principles, is also considered.

Fairtrade is a certification of products that has grown from the criticism of conventional trade. By increasing the focus on the producers? economic and social conditions, poverty can be fought and the producers? voice in the marketplace can be strengthened. Fairtrade City is a certification for municipalities who wish to engage in ethical consumption. The purpose of this thesis is to understand the Fairtrade City concept and how this can be a tool for working towards sustainable development. To be more concise, we want to answer the following questions: Why does Örebro municipality work with the Fairtrade City certification and how can Fairtrade City be used as tool for working towards sustainable development? The thesis is based on qualitative interviews and e-mail interviews with members of the steering committee for Örebro Fairtrade City and on literature studies. We have in our thesis identified Örebro Fairtrade City as a result of 1) that Örebro municipality through Fairtrade City wants to change their surrounding environment by engaging in ethical trade 2) that the surrounding environment effects Örebro municipality through isomorphism regarding its way to deal with sustainable development 3) that the municipality through its work with ethical trade becomes legitimized by their surrounding environment.

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

This study examined gray areas within professional ethics of a public library organization and investigated the relationship between the library as an organization and the librarian as an employee when it comes to support and opportunities to make exceptions to rules and regulations. This relationship is then related to workplace issues.Data were gathered via interviews with six librarians who were placed into two focus groups. Library organization documents that contain rules and regulations (guidelines) were examined. The presumption was that conformity between librarians? experiences and actions and the organization?s guidelines will tell us something about workplace conditions.

The research in the field of biotechnology is rapidly developing all over the world. Modern biotechnology offers unique opportunities, simultaneously as it gives rise to a number of ethical issues. Preimplantation genetic diagnosis (PGD), PGD/HLA (Human Leucocyte Antigen) and germline gene therapy (GLGT) are controversial techniques. PGD gives a possibility to identify a genetic disease prior to the embryo?s implantation in the uterus.

Uppsatsen innehåller en studie av hur etiska regler, vilka framför allt återfinns inom advokatyrket, påverkar konkurrensen och de konflikter som uppstår mellan de svenska och europeiska konkurrensreglerna och dessa etiska regler. Mer specfikt identifieras vilka konkurrenshämmande effekter dessa regler medför, och vilka alternativ som finns för att kombinera etiska regler och konkurrensregler på ett sådant sätt att minsta möjliga skada uppstår för konsumenterna av advokattjänster. Resultatet av uppsatsen är att vissa etiska regler bör elimineras eller modifieras, eftersom de påverkar marknaden på ett negativt sätt utan att medföra motsvarande vinster annorstädes. The essay contains a studie on how ethical rules, here represented by the rules for the law profession, influence the competition. Furthermore are the conflicts that appear between the ethical rules and the Swedish and European competition rules identified and analysed.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

Att vårda en närstående person med demens innebär en stor börda för anhörigvårdaren vilket kan resultera i psykisk ohälsa. Stöd är en viktig del för att minska bördan. Syftet med studien var att ur ett omvårdnadsperspektiv belysa anhörigas upplevelse av psykosocial börda och psykosocialt stöd vid vård av en person med demens i hemmet. Studien var en systematisk litteraturstudie som baserades på 15 vetenskapliga artiklar. I resultatet framkom att anhöriga som vårdar en person med demens upplevde en psykisk och fysisk börda.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

Syftet med denna kvalitativa studie är att undersöka vilka etiska normer som finns i lärares resonemang om vardagens problemlösning och konflikthantering. Vidare syftar studien till att undersöka hur lärare resonerar om sin handlingsberedskap och sitt beslutsfattande samt vilka etiska normer de grundar sina beslut på. Vår datainsamling har skett genom ljudupptagning av halvstrukturerade intervjuer med fem lärare. Lärarna har dagen innan intervjutillfället fått ett fall med olika etiska dilemman som de ombetts att läsa och reflektera kring. Intervjuerna har utgått ifrån fallet, men lärarna har uppmuntrats att relatera till egna erfarenheter av etiskt svåra situationer i läraryrket.

The aim of this study is to investigate variations of conceptions among prison librarians, concerning mediation of information from an ethical perspective. We have performed interviews with nine librarians and used the phenomenographic approach when analyzing the material. Sixteen categories of conceptions were found, distributed on four aspects of the phenomenon, the act of mediating information to inmates. The results show a variety of conceptions among the librarians. The four aspects cover conceptions about the inmates as users of the library services in prisons, conceptions about the information need of the inmates, conceptions concerning policies, guidelines and laws and conceptions about information access in the prisons.

The main purpose of this thesis is to investigate hospital librarians understanding of their professional role in working with children. Two different aspects of the professional role were focused on; professional knowledge and ethics. The following research questions were posed: - How do hospital librarians experience their professional role in working with children and young people? - What is regarded as professional knowledge content for hospital librarians in working with children and young people? - How do hospital librarians view ethical aspects in working with children and young people? The issues have been addressed through qualitative interviews with seven hospital librarians. We have used phenomenography which is both a set of theoretical assumptions and a methodology.