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 Masters thesis is to accomplish an understanding for childrens librarians purchases of juvenile books. Two main questions are to be answered: - Which considerations do childrens librarians do when buying juvenile books and which goals and motives are behind their purchases? - What do childrens librarians think that their knowledge and competence consists of and how is that knowledge useful when buying juvenile books? To answer the questions qualitative interviews with five childrens librarians have been carried out. The material has been analyzed through a theoretical construction consisting of theories about collection development, book selection and quality judgments. The conception tacit knowledge silent knowledge from Michael Polanyi has also been used for interpretation.

Being able to reflect, evaluate and justify your views is an important part of adult life. Moral education can be a path to develop this knowl-edge; however, it is possible that the moral education gets more obscure when it is not a separate subject. The purpose with this essay is to examine the need of moral education and the presence and the framing of moral education of seven teachers in religion. The purpose is also to analyse where and how the moral education should be included in the curriculum. The survey was conducted through qualitative interviews with a hermeneutic approach.

Increased trade and exchange within the European Community has brought with it the need for less restricted circulation of judgments. The situation has improved greatly due to the enactment of Regulation (EC) No. 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (the Brussels I Regulation).Despite recent improvements the proceedings are still time-consuming and difficult. Many creditors refrain from having judgments recognized and enforced as the proceedings cost too much time and are too time-consuming. On January the 21st 2005 a new Regulation entered into force, Regulation (EC) No.

Being able to reflect, evaluate and justify your views is an important part of adult life. Moral education can be a path to develop this knowl-edge; however, it is possible that the moral education gets more obscure when it is not a separate subject. The purpose with this essay is to examine the need of moral education and the presence and the framing of moral education of seven teachers in religion. The purpose is also to analyse where and how the moral education should be included in the curriculum. The survey was conducted through qualitative interviews with a hermeneutic approach.

Almost 10 years after the attack on World Trade Center Sept. 11 2001, Osama bin Laden was shot and killed on May 2 2011 in Pakistan. How was this event framed by the media with regards to the global war on terror? This study compares two different American newspapers ? the New York Times and the New York Daily News ? and how they framed the war on terrorism in the Middle East from May 2 to May 15 2011. By analyzing the framing in a perspective of the four functions of framing theory: define problems, diagnose causes, make Moral judgments and suggest remedies, we found considerable differences in each papers frames.

The purpose of this paper is to examine the constructions of sexuality, which are produced when judgments concerning asylum are made, based on an asylum seeker?s sexual orientation. The question formulations are the following: Which constructions of sexuality are produced when necessary condition, fear of persecution due to sexual orientation, is applied in judgments regarding refugee status? Furthermore, how constructions of sexuality differ in the judgments where the asylum seeker has been consented and rejected is investigated. The empirical material consists of 13 judgments, which were announced between the years 2009-2013 by the Migration court.

The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

The purpose of our study is to get more knowledge about how moral dilemmas affect social workers in their work. This because we find that a big part of social work involves ethic reflections and that is why we find it important for social workers to have knowledge about how they should and can think and act in these situations. Ethic statements exist for social workers to use in their work but we haven?t found any guidelines for concrete situations and that?s why we decided to study this area. Questions we want to answer are how do the social workers define moral dilemmas in social work? How do the social workers deal with moral dilemmas in their work? How do moral dilemmas affect social workers in their work? This is a qualitative study with interviews from seven social workers from one social service office although they are from different units.

BACKGROUND: Today?s societal changes, including high rate of change and increasing information flows, are increasing the demand on the individual mental capacity. It becomes increasingly difficult to analytically process all the different dilemmas and everyday decisions as individuals have a limited mental capacity available to make these decisions. Thus, it has been suggested that ego-depleted relies more heavily on intuition, which is less burdensome, when making decision. However little is known about to what extent intuitive decisions differ from analytic.

Moraliska bedömningar har länge ansetts komma från rationellt tänkande, men även andra aspekter har setts ha en inverkan på individers moraliska bedömningar: så som socialt samspel med vänner och föräldrar. I arbetet undersöktes det om två till synes likvärdiga situationer bedöms som moraliskt olika, där ena situationen utspelar sig i verkligheten och den andra på Internet. 276 gymnasielever med en medelålder på 17 år användes i analysen, 137 slumpades till betingelsen verklighet. Det framkom att situationen över Internet ansågs som moraliskt värre än situationen i verkligheten. Vissa inomgruppsskillnader observerades, exempelvis att färre diskussioner om moral med vänner, samt det upplevda förtrycket av kritiskt tänkande från lärare, samvarierade med åsikten att individerna agerade moraliskt bättre.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.

Denna uppsats handlar om moral och moraliska val i västerländska RPG-dataspel. Uppsatsen granskar hanteringen av moral och moraliska val i tre spel: Baldur?s Gate 2 (Bioware 2000), Fallout 2 (Black Isle Studios 1999) och The Witcher (CD Projekt Red 2007). Förutom den kritiska granskningen finns det även med en intervjudel, där några speldesigners med erfarenhet av att göra spel med moraliska teman och val intervjuas om frågor relaterade till moral och moraliska val i spel. Uppsatsen kommer fram till ett antal resultat, bland annat vikten av konsekvenser, vikten av att val skall vara svåra och svårigheten med valfrihet i spel.

A tragic event in 2012 sparked a debate about the need for a law of civil courage when it became clearthat passivity in situations where people ?s lives are put in danger is not punishable. In this essay based on qualitative interviews with jurists and students of law the issue of civil courage is analyzed with the help of sociological theory. My objective has been to try and find out if a law of civil courage can be motivated with the argument that it would strengthen the public moral. My conclusion is that a law of moral courage is not a suitable way of making people more willing to help others or to strengthen the civil courage or the public moral.