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.

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 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.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain violation of the principle of injury avoidance.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

This study is focused on the caseworkers of the Swedish Migration board and their experiences of ethical dilemmas in their daily work with asylum seekers. Our research question is aimed at examining the ethical dilemmas that the caseworker as a social agent is experiencing in the meeting with the asylum seeker. The empirical material in this study is based on interviews with five caseworkers of the Swedish Migration board. The material has been collected through semi-structured interviews and has then been analyzed through professional ethics as a theoretical framework. The results of this study show that ethical dilemmas are constantly being present in the work of the caseworkers. Ethical dilemmas are in different ways occurring in the meeting with the asylum seeker. The law that regulates the caseworkers work is functioning as a limiting aspect, which leads to a feeling of contradiction between the caseworker?s personal ethics and the professional ethics..

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

In my scientific essay, I an experienced child minder, describe two different preschools cultures and investigate how preschool culture can be influenced and created by different conditions. In my first story I describe a professional preschool with a preschool director who is involved in the activities every day. The second story is about a preschool that is characterized by a different preschool culture and members of the staff who are stuck in old patterns and with an absent preschool director. What is it that really creates a professional preschool? I want through my essay highlight pedagogues child perspective, attitude, approach to ethics and preschool values.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

This essay is a study of ethics and morality in textbooks in religious education. The mainquestions in this essay is how ethics and morality are represented in the textbooks, what thebooks say about ethics and morality and, in some cases, what they don´t say about it. Toanswer these questions I have studied three textbooks in religios education and my methodwas content analysis and features of discourse analysis. The theory that I have used in thisessay is Emmanuel Levinas theory about ethics and the-other and Zygmunt Baumans theoryabout ethics in the postmodern society.The conclusion is for example that ethics and morality often is separeted from the rest of thereligious education and that Levinas and Baumans theories are not something that thetextbooks are very much influenced of..