Can coercive care be justified against drug and alcohol addicts or should treatment be offered on a strictly voluntary basis? This was one of the central questions debated in Sweden during the 70's when the development of a new social legislation, The Social Services Act (Socialtjänstlagen), took place. The first aim of this thesis was to analyse whether the arguments that were presented both in favour for and against coercion were sound. To achieve this, a method for analysing arguments was employed, where a sound argument is defined as acceptable, relevant and adequate. The analysed material consists of both official government reports and books of influential debaters.

This essay describes how the author gradually gets a deeper understanding for his profession and the development of his professional skills, attitude and practice. The essay contains two main narratives representing examples from the author´s occupational practice, and through those narratives he tells how his practice alters and develops. These stories are also the basis for considering different aspects on how to get good models for practising a profession when you are a beginner, and how to manage ethical dilemmas. The starting point is when the author in the beginning of his career as a rural pastor is visiting a seriously ill parishioner at a province hospital. The course and the outcome of this call is surprising the young pastor, and the author tries to analyze the background to the outcome and assesses several possible explanations for the result of his call. The narrative is used to examine the attitude, the professional skills and the social and existential context for the author at that time. The patriarchal patterns in the parish are illuminated and questioned. In the second part of the essay the author investigates what will happen when pastoral cure transforms to psychotherapy, and how the author deals with phenomena in the therapeutical process such as idealization and secondary traumatization. On basis of texts written by among others Ingela Josefson, Fredrik Svenaeus, Christian Nilsson and Ulla Ekström von Essen the author seeks explanation for the development of his practical knowledge. With references to philosofers as Plato, Aristotle, H.G.

Syfte: Att identifiera problematik med K-projektet i praktiken. Metod: Studien använder en induktiv ansats och en kvalitativ forskningsmetod. Arbetsprocessen baseras på grundad teori. Teoretiskt perspektiv:Enligt American Accounting Association är redovisning ett ämne som är svårt att fånga i teoretiska modeller. Denna uppsats använder istället samhällsutvecklande teorier av Sten Jönsson och Anthony Puxty et al.

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning.Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management.Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension.

The purpose of our study is to examine whether social welfare secretaries experience obstacles in work to do their tasks in a way that they, from their own values, thinks is right. And if so, what are the reactions and what strategies do they use to manage this. The study is based on a qualitative method. The data consist of interviews, with five social welfare secretaries, which all work in southern Sweden. The social welfare secretaries both work at a children- and youth department and at a social allowance department.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

The paper describes a study on reading aloud to a group of four women with mild or moderate dementia living in a nursing home. The purpose of the study was to examine what reactions the reading aloud creates and if the reactions are different if the literature is written in common Swedish or in easy-to-read Swedish. Original and easy-to-read version of the book "The Lady with the Camelias" by Alexandre Dumas was chosen for reading aloud. The study was conducted in two separate parts with four reading sessions in each part. All sessions were filmed with two cameras, one of them focusing the group and the other focusing one individual.

This paper analyzes the content of eight Islamic Friday-sermons, held at Chalmers Technical University in Gothenburg in spring 2010, organized by Chalmers Islamiska Förening (CIF) (Chalmers Islamic community).The forces of globalization, the accessibility of information and the Internet have given rise to discourses and movements that know no national boundaries. The accessibility of these global movements and discourses through media, Internet, etc., affect the way Muslims in Sweden interpret and practice their religion. Thus, this paper includes discussions and descriptions of global Islamic revivalist-movements, and relates the contents of the sermons at Chalmers to these movements. In the sermons, the imams often discuss the concept of a global Muslim community, the umma, and their perceptions of the prescribed ethics linked to this community. They often relate this discussion of ethics to frequently discussed issues in the West such as equality, justice and ethical standards in war.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

The number of firms adapting the concept of Corporate Social Responsibility is constantly growing. It is no longer enough only to supply your customers with demanded products and services since todays? customers have an increased awareness and are demanding more transparence when it comes to the manufacturing and responsibility for society.Along with a growing interest in social, ethical and environmental matters, many firms have received critique, consequently forcing them to start taking more responsibility for their activities. The clothing industry was among the first to get critized and therefore early in starting their work with CSR.The purpose of this paper is to investigate how firms in the clothing industry work with CSR today, and also how they choose to communicate this work, both internally and externally. The methodology of the paper is qualitative and aims to deeply investigate four different firms, along with an additional interview with a CSR-consult from one of the leading communication-firms in Sweden.The theoretical foundation includes a frame of reference around CSR and the communication thereof, and also a few relevant theories around CSR and business ethics.After analyzing the empirical material the paper have reached a few conclusions.

Det finns idag inte några speciella kunskapskrav inom redovisning i samband med att driva verksamhet. Bokföring som anses felaktig kan leda till ansvar och straffrättsliga åtgärder. Detta kan medföra att personer som är bokföringsskyldiga kan begå bokföringsbrott utan att vara medvetna om det, som en följd av brist på kunskap inom redovisning. Bestämmelsen om bokföringsbrott finns i 11 kap. 5§ brottsbalken.

This study draws from Zygmunt Bauman´s theory that a governmental policy of values can reduce the personal responsibility and moral choices for employees, to focus only on maintaining the government?s internal rules and regulations. The apparent risk with this type of moral attenuation is that the employee is deprived of the possibility to react morally on conduct of the government?s external misuse of power. In this study, this theory is connected to the Swedish Armed Forces? policy of values, as these values do not include a critical standpoint for officers and soldiers.