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4847 Uppsatser om Ethical perspective - Sida 2 av 324

Lokal etisk produktion ? är den globalt hållbar?

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times.

Etiska Fonder : - Ett steg mot en mer hållbar värld?

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen

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).

Vad styr den etiska fondefterfrågan? : Om vilka faktorer som som påvekar den etiska fondförmögenheten.

This paper examines what affects the demand for five Swedish ethical funds between the years 1997-2007. The purpose of this study is to examine if there is a relation between fund value and other values than just financial. This study examines if the number of conflicts in the world and the media?s coverage of the climate change debate could have an impact on the demand for ethical fund. A multiple linear regression shows that we don?t have a significant result from the examined variables except for household wealth.

Etik för revisorer : Den etiska resonemangsförmågan hos studenter

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.

Biblioteket är till för användarna. En studie av folkbibliotekariers syn på bibliotekarieetik

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.

Implementeringsprocessen av etiska riktlinjer : En kvalitativ studie av den svenska försäkringsbranschen

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.

Eudaimonia! : Martha Nussbaums aristoteliska försvar för en reformering av högre utbildning

This essay aims to examine Martha Nussbaum's proposal for a classical defense of reform in liberal education and her critique of utility thinking in higher education. I want to explore how Nussbaum uses history to create an ethical alternative that cultivates both moral and intellectual virtues, which she considers to be crucial for the survival of democracy. In examining Nussbaum's use of Aristotle, I focus on her work as a proposal for institutional implementation of an Aristotelian epistemology and the cultivation of the individual as an ethical political subject. This study highlights the epistemological, educational and political ideas that form the basis of Nussbaum's ideals. I intend, however, to go beyond a contextualizing reading and thus establish a dialogue with a radical intersubjectivity to respond to Nussbaum's ambitions to recognize human vulnerabilities as assets for reason.

Etisk Shopping : En studie av unga mäns tankar kring etiska dimensioner av klädkonsumtion

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.

 Förmågan till etiskt resonemang hos svenska auktoriserade revisorer :  Tillämpning av Defining Issues Test

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).

Kan buggning rättfärdigas? - En idéanalys av den svenska buggningsutredningen

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

Är etiska aktiefonder lika lönsamma som traditionella aktiefonder? : En studie som jämför riskjusterad avkastning mellan svenska etiska aktiefonder och traditionella aktiefonder

Background: There has been an increase in savings and investment in recent years along with an increased interest in responsible investments. Ethical mutual funds has developed and gained increasingly popularity.Aim: The aim of the study is to examine if ethical mutual funds are an equivalent alternative to traditional mutual funds in terms of return, risk and risk-adjusted return on the Swedish stock market.Theory: Beta, Jensen's Alpha, Sharpe ratio, Treynor ratio, and Modern Portfolio Theory.Method: Quantitative survey method, a statistical study.Conclusion:The study concludes that there is no significant difference between ethical and conventional mutual funds in terms of return, risk and risk-adjusted return. The small differences that exist between the two fund groups are in favor of the ethical fund group, indicating that funds is a comparable investment option compared to traditional mutual funds..

Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter

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.

Revisorers etiska resonemang : En studie av etiskt resonemang hos revisorer utifrån FARs yrkes-

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.

Värdefull litteratur : Fyra gymnasielärare om samhällsuppdragets etik i förhållande till litteraturen i klassrummet

The ethical aspects of the Swedish Curriculum for the non-compulsory school system, Lpf94, will form the basis of the research in this essay. The ethical aspects constitute fundamental values and goals as well as common tasks that must be carried out by every teacher. Since the school debate focuses a lot on this perspective, which is often mentioned together with the words problematic and contradictory, it will consequently also be the focus of this essay. Here these features are treated in relation to literature in all its forms used by teachers in class, which also represents a part of the school debate. Together ethics and literature form a perspective that lacks research.

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