The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

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.

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.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Central in this paper is Olof Johansson, Swedish minister for the environment, there the focus lye on his resignation from this duty which occurred in 1994. This essay is a case study there I?m trying to identify which ethical reasons which lye behind his resignation. The relationship between politics and ethics is an interesting aspect to investigate and my ambition with this paper is to analyze that relationship in this specific case.The analysis has its focus built on the occurrence of role conflicts and the making of ethical decisions. Aspects like personal ethics versus organisational ethics, objective responsibility versus subjective responsibility etc.

The aim of this research was to describe how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren, Dagens Nyheter and Svenska Dagbladet. The theoretical areas of the study were the ethical guidelines, and other ethical perspectives in the media, news value and general interest regarding news. The research strategy was a case study, and a text analysis was used in order to collect empirical data. Several readings of the newspapers resulted in four themes to analyse: Identifying, to judge someone unheard, show consideration for victims and criminal, the use of sources.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

The neo-classical conception of the market place does not provide a framework to account for ethical or moral action. As a result, the neo-classical model is unable to explain the impact of ethical and moral issues on business sustainability present in the modern economy. To address this limitation, this thesis investigates whether theories of ethics can help explain the motivations and actions of stakeholders within the field of Corporate Social Responsibility (CSR). In addition, the thesis explores whether theories of ethics are presented differently within aspects of the stakeholder model. Semi - structured interviews were conducted with various stakeholders within the CSR sector, including a NGO, a commercial firm and a CSR consultancy firm.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

When the Tsunami occurred on Boxing Day 2004 it caused a major stress upon the governmental agencies in not only the affected areas but also in states that had a large number of citizens in the affected area. The governmental agencies were not prepared for the demands from the citizenry in these countries to deal with rescue and crisis management in areas situated halfway around the globe. This thesis main purpose is to research what the causal mechanisms of Sweden?s and Finland?s crisis management were through the method of process tracing. Taking its theoretical stance in Allison?s & Zelikow?s three models of decision making, the thesis compares the course of events of the first two critical days in Sweden and Finland to establish what mistakes were made during this critical period.

Summary Title: How to make decisions on software based servicedevelopment in the mobile handset industry.?The Rapid Model for Holistic Application Evaluation Authors: Per-Inge AnderssonPatrik Dreveborn Tutors: Björn Regnell, Department of Computer Science,Lund UniversityRobert Wenglén, School of Economics and Management,Lund University Problem formulation: Academically the questions of finding out what constitutes a sound decision base and finding out how to handle the issue of a holistic approach must be addressed in order to make a well balanced and relevant decision model. The core question is which decision criteria to include and which drivers are important in estimating the status of the criteria? Practically to provide Sony Ericsson with a formalized evaluation process for decisions on software development that is transparent, objective and challengeable. Purpose: Academically to contribute to the field of decision making research by elaborating on how to make a holistic, rapid and rational decision model.

This master thesis was made to validate hydropower models of a turbine governor,Kaplan turbine and a Francis turbine in the power system simulator ARISTO atSvenska Kraftnät. The validation was made in three steps. The first step was to makesure the models was implement correctly in the simulator. The second was tocompare the simulation results from the Kaplan turbine model to data from a realhydropower plant. The comparison was made to see how the models could generatesimulation result that was similar to the reference power station.

The purpose of this thesis is to analyze the construction of consensus in commune-collaborations. By a review of written material combined with elite interviews we have been able to follow the decision-making and the forming of consensus, in a commune-collaboration called NOSAM, in which they have decided to use consensus as a decision method. The thesis is based on a case study and we have decided to follow a specific issue that has been discussed for some time.We have created an instrument based on the ideal of deliberative democracy, through which we have been able to examine whether the decision-making in NOSAM can be described as a deliberative process or if consensus is formed by other incentives.The study shows that the decision-making in NOSAM cannot be described as a deliberative process, although there are some elements of deliberation. Consensus is formed in a proposition drawn up by the officials for the commune-representatives to agree on. Afterwards, the decision has to be brought up in each commune before reaching a final decision in NOSAM.Our opinion is that having consensus as the decision method leads to difficulties when deciding on bigger issues..

The purpose of this essay is to examine how four Swedish retail companies describe their information management in connection to ethical trade. My purpose is also to examine how this information management relates to organizational learning. My questions at issue are ? ?Which activities related to information management in connection to ethical trade is described by the companies?? and ?How can these activities and statements be related to organizational learning?? My method of investigation is to perform qualitative interviews with representatives from the retail companies and relate the results to theories on information management and organizational learning, mainly theories of double-loop- and single-loop learning. The information management literature address issues such as information needs, information sources and information seeking.