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.

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.

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..

The aim of this thesis is to make a contribution to the field of design oriented theory, regarding young children and their way to digital competence. My research question is: How can a preschool with a certain pedagogical ICT-design give the children affordances for media play and for developing a digital competence?The European Parliament points out digital literacy as one of the Key Competences for life long learning. A digital competence is built on basic ICT (Information and Communication technology) skills. Skills you can develop any time during life, weather you are young or old.

My goal in this study was to research how teachers with education in pedagogical drama think about drama and how to use it as an educational tool. The method I used to acquire the results was by interviews. In total I interviewed six different teachers which had some kind of education in pedagogical drama. This study revealed that all the teachers in some way used educational drama in preschool. The purpose with educational drama is to improve the children's fantasy, creativity, empathy, self-awareness and also their ability to co-operate with other children.

The basic intention of this study is founded on an ambition to make change within the competing activity at ?Svenska Brukshundklubbens Halmstadavdelning? (SBK Halmstad). This is a local association for owners of working dogs, where I am one of the members. A problem in engage a larger number of voluntarily working members in the association has been established and discussed over several years. My premier aim was to make the members award of different perspectives of the problem.

This study was carried out at Luftfartsverket (LFV Group, SwedishAirports and Air Navigation Services), AstraZeneca and Svenska Spel. The purpose of the study was to examine and compare how these companies work towards becoming, and maintaining to be, an employer of choice. Facts were sought about the companies and their work to become an employer of choice.To get a discerning and profound picture, a qualitative method with semi-structured interviews with twelve key persons in this work was conducted. The method Interpretative Phenomenological Analysis (IPA) was used for analysis.The results showed that an amount of factors have an input on how attractive the employer is. Common were compensation and benefits, competence development, leadership, information and health-related activities.

The purpose of this study is to investigate how twelve middle school teachers use educational tools and what influences their choice of educational tools in Swedish language writing instruction. To answer this purpose, three research questions were formulated: What does writing instruction look like for middle school students according to the teachers in the study? What influences teachers' choice and use of educational tools in writing instruction? What opportunities and challenges do teachers experience in Swedish language writing instruction when using different educational tools? Twelve teachers from variously sized municipalities and with different experiences participated in the study through purposive sampling and convenience sampling. The chosen method is qualitative semi-structured teacher interviews. To analyse the results, this study employs analytical tools from the sociocultural perspective, using concepts such as mediation, appropriation, the zone of proximal development, and scaffolding. The results show that both analogue and digital tools are used in the teachers' writing instruction. The choice of tools should be based on pedagogical considerations, with an emphasis on social interaction and collaboration during the learning process.

The progress of the health among the elderly has a major meaning for the needs of care, nursing and social services. The health of the elderly has improved but fall and fall accidents are a major problem. Acute diseases, activities and environment risks are often related to fall accidents. The aim of the study was to describe health care staffs? opinions about fall risk and fall prevention.

The aim of this study was to examine differences in the experience of intrinsic work-motivation and to examine changes depending on profession, where the purchasers experienced a higher level of individual demands and control than the production leaders. Another purpose was to see how the intrinsic motivation needs predicted mental well-being in the professions. The study was carried out using an internet survey that was distributed by e-mail, there were 98 participants. Two questionnaires were used; Basic Need at Work scale (W-BNS) measured intrinsic motivation and GHQ12 measured mental well-being. The result showed that the staff overall had high intrinsic motivation with highest scores on relatedness followed by competence and lastly autonomy.

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.

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.

AimThe purpose of this study isthat, from a student perspective, study how the implementation of the school's core values ??based curriculum context is experienced in school activities and the context of physical education.How do the students perceive the basic moral values ??in school activities and more specifically in physical education?Is there ethical aspects of physical education that can be linked to students' moral fostering and if so, how?MethodThe study's methodological approach is hermeneutic and data collection is therefor equalitative in nature. Through focus group interviews gathered material in which aimed to gain insight into students'subjectively experienced life-world in which their experiences, feelings and values ??were at the center. The investigation resulted in the execution of three focus group interviews with four students in each group from three different classes.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.