Despite Sweden's ranking as one of the least corrupt countries in the world, recent studies suggest that the prevalence of corruption in the private sector is growing, now approaching international levels. Over the past couple of years, Sweden has witnessed a growing number of scandals involving unethical behavior on the part of its corporate sector. Corruption has gained the attention of authorities, legislators and the public - putting the private sector under pressure to take action to prevent such corporate misconduct. As a result, companies increasingly prioritize strategies and policies aiming to prevent corruption. This study aims to contribute to the understanding of the role of leadership in such preventive work.

This paper analyses the character judge Holden in Cormac McCarthys novel Blood Meridian through an ethical perspective. The author uses several methods to analyze the character ethically, such as the western-genre, McCarthys authorship, evil as an ethical term and Friedrich Nietzsche's theory the Übermensch. The author then uses a selective group of scenes and chapters from the novel to highlighting the distinctive ethical characteristic of judge Holden. The author finds judge Holden to be the very principle of violence and blood shedding, defending and distributing these principles in his words and his actions throughout the novel. Triumphantly proclaiming his victory, judge Holden embodies the principle that whoever has the power to perform any action has then the moral right to do so.

This is an analysis of the ethics of the Deutsche Christen, a pro-Nazi christian movement in the Third Reich. The movement was a part of the German protestant church and attracted as much as one third of the church members. They incorporated Nazi symbols in the church activities and aimed to ?cleanse? the church from what they called jewish influenses. It is debated if a group that supports Nazi ideals can be considered ethical, or even christian, but this analysis examines their etchics and raises the question if the ethics of the Deutsche Christen can be compared to other christian ethical models.

Branding is becoming increasingly important to companies within the B2B-sector and they put a lot of effort and capital to develop and strengthen their brands. One way of working with brands is through ingredient branding. An ingredient brand is an alliance between two brands where the ingredient brand is applied on a host brand and works as an ingredient on the product. The purpose of ingredient branding is to create competiveness, differentiation and to create quality associations. Ingredient brands can be divided into emotional and functional categories.

AbstractTitle: Leadership and ethics in the Real estate agent-industry Level: Final assignment for Bachelor Degree in Business Administration Authors: Paula Massamiri & Therese Delmar Supervisor: Lars-Johan Åge, Jonas Molin & Jens Eklinder Frick Date: 2014 ? May Purpose of study: The aim of this study is to create an understanding of how leaders trough a Structural ethical climate can contribute to a Situation-based ethical decision-making of their employees. Method: We have used a qualitative method and conducted semi-structured interviews with respondents from real estate agent firms. When we studied our phenomenon, our overall research deign was qualitative interviews. Our data has been analyzed with an abductive method of analysis, influenced by Grounded theory. Results and conclusions: The study shows that leaders in the real estate agent-business trough a Structural ethical climate contributes to a Situation-based ethical decision-making of their employees by acting as role models, leads by example, highlighting the office values and rewards & punishes behaviors to control their employees? ethical decision making. Suggestions for further research: We believe that future studies can be conducted through observations to study both leaders and employees, to pay attention to employees? opinions and reflect on what affects them.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.

How the Eucharist?s motive of communion in combination with Lögstrup?s ethics could motivate a non-alcoholic sacramental wine in the Church of Sweden.The purpose of this essay is to illuminate the meeting between the person who gives out bread and wine in the Eucharist and the person who receives the wine, from tree perspectives: the communion in the Eucharist, the ethical demand of K.E. Lögstrup, and today?s knowledge of alcohol and it?s negative effects on the human being. I want to study how these three perspectives can affect the interpersonal meeting in the Eucharist when it comes to giving out alcoholic wine, and to investigate if Lögstrups ethical demand could be used by the Church of Sweden when to decide about a sacramental wine with or without alcohol.I have started to study K.E Lögstrup and his theory about the ethical demand, and then researched the Eucharist in the Church of Sweden and the results of recent sociological and medical research of alcohol?s effect on the individual and on society.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

There is a growing interest for ethical consumption, in general as well as in the clothing industry. The consumption of ethical clothes is a complex phenomenon though, where aspects such as quality, style, function, price, time assets, accessibility and ethical attitudes affect the decision making. Researches that have been executed show the diversities in development between different countries. There are fairly strong indications that the ethical clothing market is more advanced in the United Kingdom than in Sweden and therefore these two countries are objects of this research. The aim with this thesis is to describe and explain what have affected the development of the ethical clothing market in the United Kingdom compared to Sweden. For that reason a qualitative approach has mainly been used, where deep interviews with people within the ethical clothing industry have contributed to most of the empirical part. As a complement secondary data such as statistics of the two countries have been used in order to investigate our area. One useful tool, among others, to investigate the macro environment is the SLEPT model.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

AimThe compulsory school attendance in Sweden means that all children are obligated to go to school. This makes great demands on those who work in the school, especially the teachers. Schools are complex units. In school, teachers face all kinds of ethical dilemmas on a daily basis. The aim of the study is to enlighten how different teachers would act differently, if they were facing the same dilemma in the PE-lessons and why this knowledge is important to our profession.MethodThe data was collected through interviews to make a qualitative research.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

This is an essay about journalism and the ethical norms of journalism. Four famous cases have been analyzed; Watergate, News of the World, Joy Rahman and Bill Clinton. When analyzing we used the theories of Denis McQuail and the ethical guidelines of the Swedish Journalist Association. We have also used the ideas of utilitarianism to analyze the chosen cases.We aimed to analyze the roles of the journalists involved and found that the ethical norms are customizable to each and every case. In the Watergate-case the journalists act somewhat in contrast to the ethical guidelines but do so in order to favor the public, which makes it approvable.