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.

Idag föreligger ett stort intresse för att placera i etiska fonder, men det råder delade meningar om vad en etisk fond innebär. Det finns ingen universell applicerbar kod utan det är upp till fondbolagen själva att definiera vad som är etiskt för dem. Det är således svårt att fastställa något entydigt begrepp för vad som kan anses vara etiskt eller inte då begreppet etik är såväl subjektivt och relativt samt varierar över tiden. Allt oftare uppdagas hur företag världen över kopplas till svåra missförhållanden eller är inblandade i oetiska verksamheter. Flera av dessa företag ägs indirekt av oss konsumenter genom våra pensionsmedel och privat sparande i fonder.

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

Background: HIV is a worldwide spread disease with many deaths. People with the disease have previously been met with attitudes, stigma and discrimination in various contexts. A caring relationship should be built on empathy, respect and communication, where the patient is not seen as their illness, but as a person. Today, there are laws that are there to protect the patient, however, there is a lack of knowledge about what is current. Health care workers knowledge in the 2000s has improved, but there is still a lack of knowledge.Aim: To illustrate how patients with HIV experience health care.Method: The literature review was conducted with twelve scientific articles of which two articles were quantitative and the other qualitative.Results: The results revealed three main themes; Different expressions of fear, Perceived negative attitudes and stigmatization, as well as The wish to be lovingly treated in health care.

Sammanfattning Syfte:Syftet med vår undersökning var att skapa förståelse för hur företag arbetar med etiska och moraliska frågor i samband med ekonomistyrning. Metod:Vår undersökning har gjorts i tre svenska företag genom personliga intervjuer med personer i chefs- eller ledarposition på varje företag. Den insamlade empirin har sedan sammanställts och analyserats genom att jämföra den med vårt teoriavsnitt. Slutsats:Vi har kommit fram till fyra punkter som enligt vår undersökning är centrala för arbetet med etiska och moraliska frågor i de företag vi undersökt. Dessa är värderingar, förståelse, ledarskap och företaget. Abstract Purpose:Our purpose was to clarify how companies work with ethical matters in relation to its management control system. Method:Our thesis has been prepared at three Swedish companies where we have completed personal interviews with people in management or leading positions in each of the companies. The collected data was analyzed and compared to the different theories presented in our theory chapter. Result:We have found four central elements, which according to our research are central for the work with ethical matters in the companies we have researched. They are values, understanding, leadership and the company itself..

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

A sequence of actions in the world have influenced the information science, one of these actions is the lateral movement in how companies use their IT-systems. IT-systems today, in comparison to before, are used by companies to improve their relationship with their customers. Every year a big amount of money is spent on developing and improving IT-systems. That is why it is important to develop and create IT-systems that are clear, and which encourage, enable and simplify a user?s action.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

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.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

Bakgrund: Fetma är ett folkhälsoproblem som har ökat dramatiskt de senaste två decennierna. För att behandla extrem fetma har magsäcksoperationer blivit en allt mer vanlig metod. De hälsoekonomiska aspekterna av operation har ännu inte studerats i Sverige. Syfte: Studiens syfte var att belysa hälsoekonomiska aspekter av magsäcksoperationer som intervention mot fetma. Metod: Metoden var en litteraturstudie.

This study is mostly based on previous research, which includes Sub-national actor?s attitudes and regional action towards the European Union. The purpose of the study is to investigate if four Swedish municipalities in Värmland operate internationally towards the European Union and deepen an understanding of their actions. The main research question is: - How can we increase our understanding of municipal action against the European Union? The research questions of this study are answered through qualitative method and semi-structured interviews were conducted.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.