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.

April 28th 2010 the Swedish parliament decided that the combined teacher exam will be divided into four parts. This means that the education for preschool teachers and primary school teachers will have to be separated and future teachers will have to decide before their studies what ages they want to work with. To investigate if this could affect the quality of the choice I have interviewed 5 new teachers from the combined teachers program about what ages they wanted to teach before they began to study and what ages they wanted to teach after completed studies. I did this to see whether the choice was influenced by the educations or not. It turned out that all 5 had an idea of what ages they wanted to teach in before they began the educations and only one of my interviewees changed her mind during the studies.

Bakgrund: Klusterbegreppet introducerades under 1900-talet, men fenomenet erkändes redan under tidigt 1900-tal. Trots att marknaderna idag blir mer globaliserade, är klusterbegreppet fortfarande aktuellt. Som exempel på områden som kännetecknas av starka länkar mellan företagen kan Silicon Valley och Sophia-Antipolis nämnas, även kända som ?Industriella Hollywoods?.Syfte: Syftet med denna uppsats är att analysera interaktioner mellan aktörer inom ett lokalt ?Industriellt Hollywood? ? Mjärdevi Science Park. Hur förhåller sig aktörerna till fördelar med att befinna sig inom ett närområde, i hur stor utsträckning utnyttjas dessa agglomerationsmöjligheter och varför?Metod: Denna studie är baserad på djupintervjuer med sexton företagsrepresentanter från Mjärdevi Science Park och en professor från Linköpings Universitet.Resultat: Aktörerna verkar vara medvetna om vilka agglomerationsfördelar som föreligger, dock utnyttjas dessa inte i någon större utsträckning.

Title AB Volvo Pentas packaging system ?process and packaging logisticsAuthor Peter Powell, Lund's Technical CollegeSupervisors Annika Olsson, Lund's Technical CollegeJan Svensson, AB Volvo PentaProblem - Packaging requirements ? Which requirements are there, how do they affect each other and how are they fulfilled?- Packaging process ? what is the line of action when developing new packaging and making adjustments in existing ones? Who has the responsibility to do what?- Packaging logistics ? How is the packaging system adapted to transport efficiency and handling?Objective To create an overall picture over how the packaging system affects and is affected by different functions and players within and beyond the company boundaries, to give a clear picture of how changes in the packaging system is made today and how it could work and finally to give suggestions for cost savings affected by the packaging system.Method The methods used for this thesis has mainly consisted of action research and at some extent case studies. As a previous employee at the department of logistics at Volvo Penta I?ve taken part of the environment, information and prerequisites that this thesis discusses on a daily basis. Case studies have been used for the collection and analysis of data concerning packaging logistics as I?ve chosen to consider only specific markets and packaging.Conclusions This thesis has highlighted the demands that are placed upon engine packaging throughout all concerned units and how these demands affect each other, positively and negatively.

Elite sport is becoming more professional, and elite athletes have to be more committed to spend several hours in training to achieve elite level and this means that the time to pursue a university academic career to the side of elite sport is minimized. Still only few elite athletes will be able to make a living of their sport. The objective of this study is to gain a better understanding of the opportunities and difficulties for a student who combines academic study with elite sport. Data was collected through semi-structured interviews with eight students studying at the University of Umeå, combining elite sport with academic studies. Results show that there are high demands on elite students to structure and plan for the combination of studies and elite sport.

As artificial intelligence (AI) has gained more influence in recruitment, both recruitment processes and the role of the recruiter are changing. This study aims to describe and analyze how recruiters translate, use, and relate to AI in their work. Through a qualitative method based on semi-structured interviews and document analysis, the study explores recruiters? experiences, attitudes, as well as perceived obstacles and opportunities regarding the use of AI in recruitment. With a theoretical foundation in translation theory, fashion, and imitation, the study examines how AI is not only followed as a trend, but also shaped and adapted locally through translation, depending on organizational identity and needs.

Denna studie kartlägger systemvetenskaplig kurslitteratur som används på svenska universitet.Utifrån denna kartläggning har en ordsökning med syfte att ge en indikation på genuspartiskhet itext sedan utförts. Detta har gjorts med hjälp av programvaran Hamlet II, ordlistor medgenuspartiska och genusneutrala ord samt ord för att beteckna generiska personer inom IT. Medhjälp av teorier om design science och metodologi har resultatet slutligen visat att denarbetsprocess som genomsyrat studien kan ses som en återanvändbar metod för att undersökagenuspartiskhet i systemvetenskaplig kurslitteratur..

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.

The aim is first to identify concept of citizenship and the dimensions of the same, in the political science theory, which can be crucial, to that a citizenship may be found available for people who have a cognitive delay. Thereafter examine the prevalence and significance of these, in policy documents from two different organizational forms, through an analysis, in the form of a discussion, on the basis of political science theories in the field. The study's aim in a reflective way, highlighting key requirements for an accessible citizenship for the target audience, and thereby clarify the priorities in daily activities that can support an emancipatory citizenship process for people who have a cognitive delay..

Development of services that?s provided through mobile application technology in today's modern IT society has become a full-fledged market where numerous players trying to make themselves heard in everything from innovative new services to the further development of existing services. In these services actors wants to find new areas of use by taking advantage of the mobile technology.We have investigated how value is created and how the value is captured in the services provided through mobile applications. Through this, we wanted to identify the critical success factors in how a newly developed service should be designed to create value. This has been done through a thorough literature review, together with an indepth evaluation of existing applications.

The aim of this thesis is to try to make the mathematics content of textile handicraft visible. This is done through an attempt at integrated studies in the two subjects with 6th grade students.The main question is: In what way may integrated studies in mathematics and textile handicraft lead to making the mathematics content of textile handicraft visible to the students? This question has been divided into three sub-questions: 1. What knowledge do students have on the order of the millimeter, centimeter, decimeter and meter units of length?, 2.

Sandvik AB är en högteknologisk verkstadskoncern som omfattar affärsområdena Tooling, Mining and Construction och Materials Technology (SMT). Sandvik Materials Technology är världsledande inom rostfria och höglegerade stål, specialmetaller, motståndsmaterial samt processystem. Inom SMT drivs ett inköps- och råvaruoptimeringsprojekt (IRO) som har målet att minska lagernivåerna av köpskrot och legeringar i råvarulagret på skrotgården. Kapitalbindningen anses i dagsläget vara för hög. Därför är det viktigt att ta reda på hur det interna flödet av returstål ser ut, för att på det sättet kunna förbättra lagerstyrningen.

This paper is partially a literature study of human error and interruptions and partially an investigation of pilots and Air Traffic Control. The aim of the investigation was to find out where interruptions occur and how to reduce or eliminate them. The objective of this paper was to investigate what type of interruptions pilots and ATC deals with and during which phases they occur. The paper has revealed that private pilots causes more interruptions for ATC personnel than commercial pilots. The cause for this is probably the less experienced private pilot and the fact that Swedish is used before English by private pilots in communication with ATC.

The objectives of this paper are to discuss experiences from in-service courses, INSET, in the new school subject Technology..

This study aims to investigate how a number of students who are at the end of a teachers? educations program in social studies, geography, religion and history interpret that the national curriculums states that every teacher is responsible for students language development and should be supportive of language backgrounds. In the light of the curriculums the study explores how the teacher education students feel that the education has prepared them for teaching children with Swedish as a second language. The study also examines how the teacher education students think that the teacher education could improve in matters like preparing future teachers to teach social studies, geography, religion and history to second language children.The study is based on interviews with seven university students and shows that they feel a responsibility to develop their future students? language.