It is estimated that approximately 10 000 people are living in Sweden after having been rejected residence permit or asylum, meaning that they have to hide from the authorities while facing a risk of being deported by means of violence as they do not wish to leave voluntarily.For their existence, a vast number of people employed by the public administration can be expected to contribute to the wellbeing of the hidden people through their professions as bureaucrats.The bureaucrats can thereby be expected to be torn between different sets of value systems, roles and obligations towards the state and towards the hidden people.In this master thesis, I examine how five bureaucrats motivate their acting for the sake of the hidden people in terms of legitimacy, legality and morality in their administration, towards their ethic responsibilities and towards society as a whole.The results show that the bureaucrats see themselves as saviours of ethical values in an illegitimate administration where economic efficacy and arbitrary decision-making constantly transgresses The Human Rights, ratified by the Swedish Parliament..

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.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

The aim of this Master?s thesis is to investigate how contemporary Swedish picture-books describe ethnicity. The analysis is based upon eight books that were published during the period 1996 to 2006. The thesis is based upon a qualitative content analysis and a model of analysis that has been constructed with inspiration from Maria Nikolajeva and Pil Dahlerup and their conceptions of analyzing literature. The study?s theoretical framework is primarily based on the sociology of literature and the perspective of the society in literature.

Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.

Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons.  .

The need to attract and retain individuals who add value to the organization constitutes an increasing challenge facing human resource professionals. In this context it is essential to establish stronger links between the individuals and the organization they work for. The aim of this study is to explore and discuss the role of ethical core values such as trust, respect, fairness, and honesty as a critical antecedent to employee commitment. From the perspective of employees, a comparative case study is conducted in two organizations with two different reasons to exist - a profit organization and a non-profit organization. The study concludes that organizations should have a high focus on people's core values when they recruit new employees as well as for educating and training their existing employees and managers.

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

Background: Moral distress is an increasing concern among nurses in their workplace. Previous research has suggested that moral distress is associated with ethical climate and job dissatisfaction. Economic restraints in the organization have led to loss of nurses from the workplace. Aim: To examine nurses experience of moral distress and their causes. Method: The study was a literature review. Twelve articles were used in the study.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The aim with the literature study was to describe how persons with dementia and health care workers in the geriatric care experiences soft massage and to describe the derived effects for persons with dementia. Scientific articles were sampled from the databases: Medline (Pub Med), Cinahl and Psyc INFO. The main results of the study are presented in three parts: how persons with dementia experiences soft massage, health care workers experiences of giving soft massage and the health care workers descriptions on derived effects on persons with dementia. The results showed that persons with dementia experienced a positive reaction to soft massage and the health care workers did no longer feel helpless in their care service towards persons with dementia. The studies showed that soft massage decreased agitation, wandering, pain and sleeplessness.

The purpose of this paper has been to examine the ways in which professionals describe their work with pregnant drug-addicts. The paper raises the following questions;· How does the deviant behavior, that using drugs during pregnancy can be described as, affect the professionals in their work with pregnant drug-addicts?· How do the professionals experience their own role, and the roles of other professionals?· In what ways do they work in order to reach a favorable result with these clients?The paper is based on qualitative material, gathered through 14 interviews with professionals. By using theories of deviant behavior and attachment-theory between a child and its mother, our intention was to analyze the empirical results.From our interviews we have learned that the professionals consider some factors as more important than others for a favourable result in their work with pregnant drug-addicts. Such factors are for example the significance of a cooperation between different authorities and ethical awareness in meeting with the client..

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.