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1694 Uppsatser om Professional ethics for accountants - Sida 7 av 113

Du ser inte ut som en bibliotekarie! ? Kläder och identitet i bibliotekarieyrket

The aim of this study is to examine whether the image of the stereotype librarian has created conflict in young librarians´ personal identity and/or professional identity and if this has shown in their choice of clothes? Our purpose was to find out, with the help of their choice of clothes, the young librarians view of themselves as individuals and professional librarians. We have searched for the answers to the following questions: - Do young librarians experience that clothing at their workplace has any significance and if so, what do they want to signal with their clothing? - Do they experience that clothing and appearance has any impact on their personal and professional identity? - How do they relate, by their choice of clothes, to the stereotype images of the librarian? We have performed qualitative interviews with eleven young female librarians. As a theoretical framework we have used ideas and concepts from different areas of research; semiotics, social psychology, business administration and ethnology.

Socialarbetare : professionell medmänniska eller byråkrat?

The purpose of this study was to examine how social work professionals view their professional role and how they think about the concept of social work. I also wanted to investigate what they believe characterize a professional social work. For the purposes of this study, I chose a qualitative approach in which I interviewed five people linked to the social work. The theories which I have assumed in the analysis of the results are power theory, organization theory and professional theory. The results of this study show that the respondents believe that a professional social work is performed by someone who has training and experience in the field.

Lévinas och den andre. Nycklar till en gångbar etik i det postmoderna samhället

Emmanuel Lévinas is one of the great ethics in the 20th century. His contribution to the philosophical discourse defies our thinking and behavior in a revolutionary way. He dismisses every categorization, every tematization, every moral based on an analytical reflection and compels us with an ethics that demands us not only to think, but to act and be responsible. The 21st century?s emphasis of the individual, globalization, plurality and the questioning of authorities has created new challenges for the individual who sees herself as the nave of morality.

Att skapa ett hem för ensamkommande barn : Boendepersonals upplevelser av sin yrkesroll

The aim of this study was to understand how staff at residential homes for unaccompanied children experiences their professional role. The main focus of the study was on how the staff defines their professional role and how they handle the situation to be close and at the same time keep a distance towards the children in care. Five women and two men were interviewed at five different residential homes for unaccompanied children. By symbolic interactionism we are able to see that the professional roles are shaped through interaction with the children in care as well as in relation to colleagues. The main role for the staff is to build up a relationship with the children.

Klimat för felhantering och Etiskt ledarskap : Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.

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.

Biblioteks- och informationsvetenskap i praktiken? En studie av nio bibliotekariers förhållande till fackinformation

This Master thesis aims to illuminate nine librarians relation to professional information. This is accomplished by focusing on five questions: How do they communicate and acquire professional information, and how do they evaluate its relevance? What are their experiences of continuing professional education? What are their opinions on the academicalisation of the education? Is it possible to perceive something of the librarians professional project in the informants statements? What is their relation to the academic subject of library and information science and the research on the area? The analysis is based upon the interviews with nine librarians and carried out with profession theory in order to study the role of theoretic knowledge in our participants professionalisation processes. We also use different context oriented theories to study the contextual dimension of information need and seeking. The conclusions of this Master thesis reveal that the communication between the theory of library and information science and the practice need to be improved if we want to see more of an evidence-based librarianship.

Konsten att skapa lojalitet : En undersökning om relationsskapande åtgärder i mindre tjänsteföretag

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.

Motiverande samtal Inom Kriminalvården MIK : En kvalitativ studie om frivårdsinspektörers upplevelser av MIK

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

IAS 40 Förvaltningsfastigheter : En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Politikerns (o)etiska beslut -en fallstudie av Olof Johanssons avgång som miljöminister

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.

Interaktiv konst : Åtta ungdomars möte med och skapande av interaktiv konst

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Ingen besitter facit

I det dagliga mötet med elever ställs lärare inför utmaningar som kräver att läraren besitter en förmåga att ta ställning, både etiskt och moraliskt. Dessa utmaningar kan vara av det slaget att de resulterar i en konflikt. Denna konflikt blir ett dilemma då läraren tvingas göra avvägningar mellan olika etiska och moraliska hänsyn, i syfte att hantera situationen. Hanteringen av ett dilemma fodrar en god etisk medvetenhet. En etisk medvetenhet förutsätter ett ansenligt kunnande inom professionens yrkesetik.

Präststudenternas och verksamma prästers uppfattning om språkliga förberedelser inför sin predikogärning

This essay was written in order to elucidate how the priests-to-be and working priests experience the preparation for preaching during their training and if their identity as preachers depends on their preaching; how they refer to rhetoric and what the preparation training looks like.There is no Swedish research within this field, and even the existing international studies concentrate mostly on writing preparation within other occupations, e.g. economics, health care and public sectors. These studies also show that there are several discrepancies between the university preparation for professional writing and speaking and the professional discourse.In order to carry out the investigation the author has interviewed priests-to-be and working priests and examined the syllabi for homiletics and rhetoric. The result of this analysis offers a better insight into the nature of the training in preparing sermons that Swedish priests obtain during their professional education. The author refers to the results of other scientific investigations concerning preparation for professional writing and speaking and concludes that there are similar difficulties within the priest training, e.g.

Förtäckt värdeöverföring : En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ?inte har rent affärsmässig karaktärför bolaget?

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Etisk organisationskulturs inverkan på revisionskvalitet i företag

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.

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