In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The main purpose of this master thesis is to explore a selection of Swedish librarians view of professional ethics. The latest master thesis written on the subject was published in 1997, which concluded that the Swedish public librarians had a poor awareness concerning professional ethics. We wanted to investigate if something had changed. We interviewed six librarians from five public libraries, asking them questions concerning ethical guidelines, responsibility, censorship and selection, pressure from lobbyists, and ethical problems relating to Internet. The answers we got gave the impression of a divided profession, and the librarian?s awareness of professional ethics can hardly be said to have been improved since 1997.

Level:This is a final thesis for a bachelor degree in Business Administration. The thesis is orientedin the field of marketing and written at the University of Gavle.Authors:Caroline Gustafsson & Caroline Tell LjungbergDate:May 2014Tutors:Lars-Johan Åge, Jonas Molin & Jens Eklinder-FrickTitle:The implementation process of ethical guidelines ? A qualitative study of the Swedishinsurance industryPurpose:The aim of this study is to create an understanding of different approaches to design andimplement organizational guidelines / codes to help the employees to behave ethically and deal withethical dilemmas.Method:By starting from the study's aim, it was appropriate to use a qualitative approach toconducting the survey. The study's empirical study consisted of semi-structured interviews. Weinterviewed ten companies in the Swedish insurance industry.

In contemporary public debate there is currently a great deal of focus attached to environmental problems and social responsibility. This trend is noticeable within the clothing industry, where it has become increasingly popular for new brands to market themselves with an environmental and ethical profile. An anthropological approach has been used to investigate how individuals understand ethical dimensions of clothing, and relates to the consumers? ideals that are pronounced by clothing companies with an environmental and ethical profile. Interviews have been conducted with young men, a group often absent in accounts of ethical consumption.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.

The aim of this issue is to study how Swedish public libraries deal with the principles of freedom of speech and freedom of information in connection with public use of the Internet. The authors intention has been to find out whether the public use of the Internet has caused ethical problems for library workers and how the libraries solve situations when they consider their principles violated by library users. The authors study the debate on the issue in a couple of Swedish library magazines published during the late 1990s and they also give a few examples from the USA during the same period. They study the ethical principles and directives for schools published by the Swedish Board of Education as they claim that many of the public library users are students who bring along their ethical conceptions and thereby affect the ethical climate of the libraries. In their study the authors refer to ethical rules given to librarians by their trade union DIK and to the conclusions drawn from the hearing Good Ethics on the Net held by the Swedish IT Commission in 1998.

Background: Every patient and each situation is unique. Therefore the nurse has to act in a flexible intervention and still keep an ethical perspective. Aim: The aim of this studie was to illuminate nurses? different aspects of decision making in emergency situations. Method: The result is based on nine scientific articles.

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.

The present essay concerns the Levinasian understanding of responsibility in relation to the two spheres that Levinas introduces in his second major work Otherwise than Being or Beyond Essence, namely the Saying and the Said. The essay investigates some of the different meanings that the concept responsibility takes on in regard to these two spheres, and thus also in regard to the separation between the ethical and the political that is apparent in the book. Is it possible to find a politically uttered responsibility in Levinas Otherwise than Being or Beyond Essence?The essay wants to emphasize the continuous transition between the ethical or the Saying and the political or the Said, and vice versa, with the purpose of showing how the two spheres may be conceived simultaneously. By posing the relationship between the two as a reciprocal rather than a oppositional one, the essay aims to suggest that an understanding of responsibility at once must be ethical and political.

In the government's bill on infrastructure for 2010-2021, the government presents that road investments should be prioritized before investments in the railway. The grants for operation and maintenance of the railways are much higher then in the last government's bill. Furthermore the current founding of investment in railways is higher then for road investment which is in opposite of the bill on infrastructure's directives. Therefore the purpose with my thesis is to find which factors that can explain how come the government has chosen to take these actions. As a model to help me achieve my purpose I have been using a modified version of the DBO-theory, where the basic factors to explain an action is Desire, Belief and Opportunities.

This study is focused on the caseworkers of the Swedish Migration board and their experiences of ethical dilemmas in their daily work with asylum seekers. Our research question is aimed at examining the ethical dilemmas that the caseworker as a social agent is experiencing in the meeting with the asylum seeker. The empirical material in this study is based on interviews with five caseworkers of the Swedish Migration board. The material has been collected through semi-structured interviews and has then been analyzed through professional ethics as a theoretical framework. The results of this study show that ethical dilemmas are constantly being present in the work of the caseworkers. Ethical dilemmas are in different ways occurring in the meeting with the asylum seeker. The law that regulates the caseworkers work is functioning as a limiting aspect, which leads to a feeling of contradiction between the caseworker?s personal ethics and the professional ethics..

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.