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.

I denna uppsats presenterar och diskuterar författaren tre invändningar som riktats mot dygdetikern Rosalind Hursthouses förslag om vad som är en moraliskt riktig handling. Hursthouse menar att en handling är moraliskt riktig om den är vad en dygdig agent karaktärsenligt skulle göra i omständigheterna. Den form av invändningar som författaren presenterar och diskuterar i uppsatsen försöker visa på att Hursthouses förslag exkluderar handlingar som vanligen anses är rätt.Författaren argumenterar för att en dygdetik lik den Neo-Aristoteliska dygdetik Hursthouse försvarar kan formuleras så att den undgår invändningar som presenteras i uppsatsen. Författaren föreslår att vi istället för att förstå Hursthouses förslag som om det gällde de faktiska handlingar som en dygdig agent gör, istället bör uppmärksamma att en dygdig agent följer handlingsmaximer vilka hon prövat under sin moraliska utveckling till att bli dygdig. Författaren föreslår vidare att det är huruvida en handling utgår från en maxim som karaktärsenligt kan ingå i ett dygdigt liv som är avgörande om den är moraliskt riktig eller inte..

The neo-classical conception of the market place does not provide a framework to account for ethical or moral action. As a result, the neo-classical model is unable to explain the impact of ethical and moral issues on business sustainability present in the modern economy. To address this limitation, this thesis investigates whether theories of ethics can help explain the motivations and actions of stakeholders within the field of Corporate Social Responsibility (CSR). In addition, the thesis explores whether theories of ethics are presented differently within aspects of the stakeholder model. Semi - structured interviews were conducted with various stakeholders within the CSR sector, including a NGO, a commercial firm and a CSR consultancy firm.

The purpose of this study is to find the Virtue Ethics John Bunyan presents in Pilgrim´s Progress part 1, compared with the virtues Max Weber presents, and then try Weber´s theory on the empirical data, Pilgrim´s Progress. When I compare the virtues in Weber´s theory with the virtues in Pilgrim´s Progress, I interpret Weber´s theory as limited. From Weber´s theory emerges the puritan virtues: fulfillment of duty, struggle, self-control and live simply. He also mentions gratitude to God and helpfulness to other people, but this is shown through work in the society. These virtues can also be found in Pilgrim´s Progress.

The theme of this thesis is the professional ethics of public librarians. Qualitative interviews have been conducted with fourteen public librarians, with the aim to investigate their thoughts·and opinions concerning professional ethics and their experiences of ethical dilemmas in professional situations.The result shows that the majority of the librarians often discuss problems concerning what's right or wrong but that the discussions are conducted on the basis of practical situations and not in terms of professional ethics. The majority have vague ideas of how the term professional ethics should be applied on the work of public librarians, though all the interviewees consider the professional ethical discussion to be important.We examine the librarians opinions and experiences of ethical dilemmas conceming four subject areas: the principle of the librarian as a neutral and nonrestricting information intermediary, the principle of equal treatment of all the library visitors, difficulties. concerning media selection and the problems based upon the librarians flexibility towards the intemal rules of the library. The librarians experienced the behaviour towards the visitors as the greatest problem.

The purpose of this study is to examine whether the high school textbook on religious studies differences in how Christian ethics and in what way it is presented in comparison with the presentation of Buddhism, Hinduism and Judaism and it´s ethics. The analyzed material is textbooks from the late 1960s to the 2010s. Due to the survey´s nature the focus is first and foremost the chapters dealing with religious ethical issues and what amount of pages or space the different religions are given in the books. The results from the textbooks are compared with the curriculum that is or was effective during the time the books were published. This is done to determine whether there is a clear link between the books and the guidelines of the curriculum.

ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

The purpose of this thesis is to deepen the understanding of our contemporary description of digital literacy using the perspective on knowledge from the Nicomachean Ethics by Aristotle. I have chosen to deal with the problem using a hermeneutic approach. The method of inquiry is based on close reading of the selected literature. The selection itself has been made after a strategic selection regarding perspective on knowledge and digital literacy. It appears in the thesis that there are substantial differences but also similarities between our contemporary description of digital literacy from Recommendation of the European Parliament and of the Council of 18 December 2006 on key competences for lifelong learning and the perspective on knowledge from the Nicomachean Ethics by Aristotle.Still, the result has been possible to use for the purpose of the thesis since the problem has an answer and a deepened impression of the understandings of digital literacy..

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.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

The purpose of this study is to examine whether the high school textbook on religious studies differences in how Christian ethics and in what way it is presented in comparison with the presentation of Buddhism, Hinduism and Judaism and it´s ethics. The analyzed material is textbooks from the late 1960s to the 2010s. Due to the survey´s nature the focus is first and foremost the chapters dealing with religious ethical issues and what amount of pages or space the different religions are given in the books. The results from the textbooks are compared with the curriculum that is or was effective during the time the books were published. This is done to determine whether there is a clear link between the books and the guidelines of the curriculum.

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.

The aim of this study was to look into the approach of swedish journalists towards Twitter and how they apply the media ethics when using Twitter.The method for this research was a survey answered by 371 Swedish journalists, from workplaces of various contents and geographical spread, of which 271 were users of Twitter. Our results are based on the survey and theories such as the social responsibility theory, the code of ethics for the Swedish press, radio and television, gatekeeping, normalizing twitter and the private sphere of Habermas.Our results showed that swedish journalists aim to apply the media etics in most aspects such as objectivity and gatekeeping. Also the guidelines of using twitter as a journalist, according to the respondents, mainly comes from the workplace and not the code of ethics. It also showed that the majority of the journalists were pleased with the current guidelines, or the absence of guidelines..

Eventing is often called as the formula 1 in equestrian sports and comprises three disciplines: dressage, show jumping and cross-country. The sport provides excitement, challenge and joy and is the ultimate sport for intelligent riders and horses. Many are fascinated by the challenges the sport offers while other consider it foolhardy to ride a cross-country. Eventing is not a risk-free sport and has even been given the label of being one of the world´s most dangerous sports. What do those risks mean to the horse? And particularly, is it associated with good animal ethics to use the horse for eventing? Finding answers to these questions is not easy as it probably is not a clear and simple answer.

The intimate connection between autonomy and decision-making in applied health care, especially in various kinds of consent and refusal has taken center stage in medical ethics since the Salgo decision in 1957. Prior to that time, the physician?s supposedly moral duty to provide appropriate medical care typically surpassed the legal obligation to respect patient?s autonomy. The Salgo decision concluded that physicians have a legal duty to provide facts necessary for the patient to make an informed decision. "The doctor knows best" long ago was replaced with "The doctor proposes; the patient disposes." There is no legal obligation for the patient?s choice to be palatable to anyone, other than that patient himself/herself.