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.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

The aim of this Master?s thesis is to examine how the gender system is described in fantasy novels. The theoretical framework is based on Yvonne Hirdman?s theory on gender system, primarily the two basic principles: the principle of dichotomy, of separation between the sexes, and the principle of hierarchy, of man as norm. The method used is idea analysis which is a form of textual analysis.

Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna.

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The aim of this Master?s thesis is to examine how Ranma ½, one of the most popular Japanese Manga series, reflects the gender system in society. We have chosen to make use of two different gender theorists to determine if Ranma ½ follows the gender norms of society or not. The theoretical framework is based primarily on Yvonne Hirdman's theory of the two basic principles: the principle of dichotomy and the principle of hierarchy. Judith Butler's theory of performative gender is used as a complement.

What drove me to write this paper is the will to  examine if there is a philosophically and scientifically viable  alternative foundation for an objective morality other than what we like to refer to as "God". The  American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that  science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.

Over the past 20 years, retailers have embraced new international trends, which created a strong economic growth. Experiences are one of the trends that will be a significant part of future retail. The purpose of this thesis is to find components that can provide a positive experience in a clothing store to the customer. We have used a qualitative method with an inductive approach and the empirical data is collected through interviews. Literature we have chosen focus on how an experience is created in clothing stores.

Based on last years events that have taken place, events on the school Lundbergs and the police values of work, has the meaning of having a set of values been questioned. This study aimed to investigate and answer the fundamental values based on the common value basis for the government employees within an organization and how it perceived by employees. The new institutional theory was the framework for this qualitative study conducted with semi-structured interviews. Respondents were employees within the organization. Ethnographic qualitative methodology was the basis for our methodology and we used a thematic model of theme interpretation, communication and knowledge in our analysis.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

The aim of this Master's thesis is to compare the 6th and the 7th editions of the classification scheme of the Swedish classification system (SAB) to reveal which principles are used concerning the development of this system during the period 1985-1997. Guiding questions are: What kind of changes has been conducted? How do these changes relate to development of other general classification schemes and to theories concerning revision work? The results of the analysis show that possibilities to use synthesis have increased by an extension of use of geographic and chronological subdivisions. The classification scheme has also been easier to use by elimination of parallel subdivisions and regularization of the scheme. To maintain stability revision is performed on selected subclasses.

The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

Detta arbete har utförts i samarbete med företaget Compute och fokuserar på att utveckla navigationsstöd för webbportaler med bokningssystem. Arbetet har delats upp i tre specifika mål: (1) integrera Information Foraging Theory (IFT) och Graphical User Interface principles (GUI-principer) genom att applicera dessa vid utvecklng av navigation för webbportaler med bokningssystem (2) konkretisera hur navigering kan förbättras på en webbportal med bokningssystem, utifrån ovanstående teroier och (3) arbetet skall resultera i en lista med rekommendationer som kan tillämpas vid utveckling av navigation. För att kunna  integrera IFT och GUI-principer har dessa i kombination med en teroertisk studie tillämpats vid prototyping. Prototyperna användes som verktyg för att konkretisera hur navigationen kunde förbättras på portalen. Prototyperna utvärderades och resulterade i en lista med rekommendationer.