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1694 Uppsatser om Professional ethics for accountants - Sida 56 av 113

Intellectual Property Rights : A Barricade to Technological Development. An Ethical Analysis on the Less Developed Countries

Debate over Intellectual Property Rights ?IPRs? particularly patent and copyrights is mainly on forward-looking industries in computer software. As part of a trade deal reached in 1994, the member nations of the World Trade Organisation must adhere to a global agreement known as TRIPS, for the Trade- Related Aspect of Intellectual Property Rights.This study is to analyse the ethical conception of Intellectual Property Rights and in particular its implications on the developing countries in relation to TRIPS. The approach will be to analyse a broad philosophical theories of property to see if there is any justification for a software program to be treated as private property and also argue base on John Rawls two principles of justice in relation to TRIPS Agreement. Some reflections will be put on the use of open-source software by less developing countries.From the study it was asserted that, strong IPRs protection would hinder technological transfer and indigenous learning activities in the early stage of industrialisation when learning takes place through reverse engineering.

"Aspergers syndrom är jag" En kvalitativ studie om hur det kan vara att leva med Aspergers syndrom

Asperger´s syndrome is a state with certain difficulties in social relations, communication and perception. People with Asperger´s syndrome often have a special interest for a certain topic. The main purpose of this study was to describe how grown people with Asperger´s syndrome make sense of living with Asperger´s syndrome. The inquiry was based on semi-structured interviews with eight persons with Asperger´s syndrome. We reached those subjects trough interest organisations for people with Asperger´s syndrome.

Moral över lag : beslutsfattande dilemman

The purpose of this paper has been to reach a greater understanding in how moral inflicts social workers way of handling everyday situations. In what way, if in any way, moral comes to play a part in the making of decisions. In order to reach this understanding we have interviewed two different groups of social workers which we also later on came to compare . One of the groups contained six interviewees and the other group contained five interviewees. Both of these groups were in the ages between 27 ? 52.To shed some light over this phenomenon did we use two theoretical perspectives, first Kant?s morale theory and second, consequentialistic utilitarism theory.As a result from the interviews we?ve made, we came to an understanding that the meaning of morale and in what way it can be applied in the everyday work differs between these two professional groups.

International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym

År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.

Relation möter rationalitet: Om professionalisering av inköp av managementkonsulttjänster

The purchasing of management consulting services has traditionally been characterized by informal and relation based interaction. However, case studies have shown that there is a movement towards more formalized and structured purchasing procedures among buyers of management consulting services. The purpose of this study is to investigate the prevalence and the implications of this professionalization. To investigate to what extent certain mechanisms of professionalization have been implemented on the Swedish market, a survey directed to Sweden?s 500 largest companies was conducted.

Hjärt- och lungräddning eller inte - en etisk konflikt inom prehospital sjulvård

SammanfattningSyftet med studien var att beskriva och sammanställa befintlig forskning om de etiska konflikterna, som ambulanspersonal ställs inför i samband med HLR och att inventera om prehospitala HLR riktlinjer tar hänsyn till etiska aspekter på HLR. En litteraturstudie genomfördes där tretton vetenskapliga artiklar analyserades. Resultatet visade att etiska konflikter uppstod när det gällde ambulanspersonalens beslut om att påbörja HLR eller inte, på patienter som av litteraturen beskrevs som terminalt sjuka eller äldre terminalt sjuka patienter. Ibland kränkte ambulanspersonalen patienternas autonomi genom att påbörja HLR mot patienternas och de anhörigas vilja, trots att det existerade en Ej HLR önskan från patienterna och deras anhöriga. Den huvudsakliga orsaken till att sådana situationer uppstod var oklarheter i lagstiftningen omkring prehospitala HLR riktlinjer i USA och Kanada.

Utvecklingsarbete med inriktning på gruppsamverkan

The idea to create authentic learning situations where students are highly integrated made me want to try to develop a new method in the course Restaurant and Catering B MAKU 1208 (another field practicing cuisine). In my quest to do just the practical part as rewarding, stimulating and efficient as possible for the student, I planned for a training model with   focus on group interaction.The implementation of the model for learning was to strengthen students confidence both in themselves and in each other, stimulated to greater cooperation and it has also provided an incentive to the student's own development but not least, a growing self-confidence for many students. Several have also had an increased sense of knowing something, to have something to contribute and that their labour input actually was needed. While highlighting that further education to seek knowledge strengthens the individual's skills and consolidates and increases deeper knowledge in the professional field.In conclusion, training should be done in both individual and group basis for optimal learning process..

Inte tusen ord : Om Donald Davidsons metaforteori

Vad som kanske kan kallas den traditionella förklaringsmodellen för metaforer inom filosofin, hänvisar till metaforisk mening, en mening som sägs uttryckas av metaforer parallellt med deras bokstavliga mening. Det har också gjorts försök att skissera system för hur den metaforiska meningen kan vaskas fram ur den bokstavliga.I ?What Metaphors Mean? kritiserade Donald Davidson sådana teorier och försök, och sa att man måste överge föreställningen om den metaforiska meningen. Metaforer, skrev Davidson, betyder inget utöver det de betyder bokstavligen, och alla effekter de har som ?vanligt? språk inte har, åstadkommer de med andra medel än de lingvistiska.

Att rädda det förgångna : Om Walter Benjamins historiska materialism

The present essay concerns Walter Benjamin?s thought regarding history and temporality as he articulated it in his last work that was only published posthumously: ?U?ber den Begriff der Geschichte?. The purpose is to analyze Benjamin?s construction of historical materialism and to suggest a reading of it as directed towards an opening of history. For Walter Benjamin, every moment presents itself as a possibility of radical otherness: a possibility for things to be different.

En fungerande eller bristande samverkan? : -En kvalitativ undersökning om samverkan mellan skola och socialtjänst

AbstractThe aim with this study was to enhance the understanding of the interaction between schools and social services. The study would also contribute to better understanding of what is considered work and burst in the interaction between the two, and examine the underlying factors for this. The study's approach includes semi-structured interviews with three employees of a school and two employees in the social services of the municipality. Both international and national research has been obtained for the study and theories as well, associated with the outcome. Conclusions of this study point to the existence of different opinions between the organizations in terms of the quality of their collaboration.

Så kan pedagoger göra det lättare för barn att vara barn : Pedagogers samsyn med barn som utgångspunkt

Syftet med studien är att ta reda på pedagogers perspektiv och förståelse för hur barn blir bemötta enligt riktlinjer om normer och värden i den reviderade läroplanen för förskolan, Lpfö 98 (Skolverket 2010). Forskningsfrågor i studie är: Hur tolkar pedagoger läroplanens riktlinjer om normer och värden? Vilket förhållningssätt utifrån normer och värden använder pedagoger sig av i förhållande till barn i verksamheten? Hur kan pedagogers perspektiv av normer och värden uttrycka sig i praktiken?Undersökningen i studie grundar sig på en kvalitativ forskningsstrategi. Skriftlig intervju och observationer med nio respondenter och sju ostrukturerade observationer på flera förskolor. Av resultatet från de skriftliga intervjuerna ser vi att diskussion om normer och värden på förskolorna är viktiga för att få en förståelse för riktlinjer i läroplanen, Lpfö 98 (2010).

Samverkan mellan skola och socialtjänst : en studie om attityd och kunskap

Author: Karl LarssonTitle: Samverkan mellan skola och socialtjänst ? en studie i attityder och kunskapThe overall purpose of the studie has been to explore inter-professional work between social workers and teachers. The main focus has been on the link between attitude and knowledge. Attitude and knowledge has also been tested for any connection to age, gender, what kind of a teacher you are and for how long you have been a teacher.The collected data has been analyzed in a descriptive part, one part with correlations and in one part with t-tests. The terms samsyn (consensus) and attitude has been reviewed in its connection to the results.The study shows a significant correlation (0.222*) between knowledge and attitude.

Anhörigstöd : Betydelsen av stöd och hjälp till anhöriga som vårdar en person med demenssjukdom

The purpose of this qualitative study was to examine how family members perceive family support, and to gain a deeper understanding of how the relatives' part is affected by the dementia ill person. The result has been produced by semi-structured interviews with five respondents interviewed individually. The respondents who participated in the study, care for the dementia sufferer husband / wife at home, or the husband / wife has moved to a special housing. The result includes the perception of being a relative of a person with dementia, how they experience support from various parties, if there are any differences between men and women as well as the importance of communication and attitude. Overall it was shown that relatives often felt a sense of security and that they were satisfied with the support they received from the various parties.

Animal Assisted Therapy : ett team i behandling och terapi av barn och unga

The main purpose of this examination paper has been to do a review of recent scientific and evaluated studies performed on children 0-15 years of age, treated with an animal as an assistant to the therapist/professional. The key term is Animal Assisted Therapy (AAT). Our focus has been to describe in what fields these kinds of studies have been performed, what the results are and how effective they have been. As a supplement to our study we have performed 8 short telephone interviews with professionals in the same field of occupation corresponding to the studies we have summarized. Our results concerning the studies show that there has been a positive outcome in the treatment of children and adolescents and AAT.

Etisk medvetenhet och empatiskt förhållningssätt hos personalen inom rättspsykiatrisk slutenvård

Inledning: Inom rättspsykiatrisk vård är det viktigt att personalen har förmåga att leva sig in i det unika hos en person samt att etisk reflektion och hänsyn måste ges plats. Det är således relevant att undersöka vad personalen inom rättspsykiatrisk vård har för inställning till begreppen etisk medvetenhet och empatiskt förhållningssätt. Syfte: Syftet med arbetet var att undersöka personalens inställning till begreppen empatiskt förhållningssätt och etisk medvetenhet inom den rättspsykiatriska vården. Metod: En kvalitativ enkätstudie bestående av sju öppna frågor som besvarades av 15 personal inom ra?ttspsykiatrisk va?rd. Svaren analyserades med kvalitativ inneha?llsanalys. Resultat: Resultatet visar att vårdpersonalen betonar vikten av att se människan bakom brottet, att anva?nda sig sja?lv som verktyg i vården samt att bemöta patienterna såsom du själv skulle vilja bli bemött i en liknande situation.

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