In this diploma thesis the conception of moral responsibility and the conception of conscience which are registered in the Ethical code of social workers in the Czech Republic are mapped, analysed and critically reflected. All these is done with regard to a social worker with an aim to find out what value the moral responsibility and conscience in the code of a social worker has and to see what role in pursuance of his/her performance these concepts play. The moral responsibility of a social worker in the Ethical code is not described properly. The responsibility is mentioned there all together seven times, however, in an undefined sometimes even in a misleading way. In most cases it is impossible to decide what is a social worker responsible for and who to. To be able to identify mutual relations within required responsibility the social worker must integrate his/her conscience which is a primary principle of responsibility. Nevertheless, the conscience is not mentioned in the Ethical code at all, therefore it would be appropriate to incorporate it to it.

The theoretical part of the dissertation is aimed at identifying and overcoming of dilemmas in social work. It deals with external and internal instruments that help to solve dilemmas, like ethical code, supervising and the personality of the worker. I discuss the starting points of work and the system of services in the drug field in the Czech Republic. The practical part contains an investigative probe focused on the perception of dilemmas in working experience in a facility dealing with lowthreshold services in the drug field. This part explores whether workers in this field feel the dilemma working with clients, how they overcome them and who or what can assist them during the process of overcoming these dilemmas. Furthermore, an investigative probe detects whether the dilemmas in the chosen facility are the same as the theoretically described dilemmas mentioned by L. Musil, a reputable expert in social work.

The aim of this thesis is to examine how ethical dilemmas can be assessed and addressed by the various ethical theories. These are dilemmas experienced by the help workers who encounter within their profession with a group of mistreated and abused children. First part of the thesis provides the description of the specific concepts related to work. The following section is devoted to factors that may influence the emergence of a dilemma and which are reflected within the solutions of the dilemmas. The main part of the thesis deals with the ethical analysis of specific dilemmas identified. Individual dilemmas are analyzed using the literature and ethical approaches. To each dilemma a reflection of its solutions is attached according to ethical theories and ethical codes of the workers from which possible insufficiencies arise. The thesis is concluded by the chapter on the proposed solutions of this situation and the practical benefits of the work.

The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the different economical events. These reflections results from three years work devoted to the preparation and implementation of a new career program based on competences for the Facultad de Administración y Contabilidad of the Pontificia Universidad Católica del Perú (PUCP) and the result of a research about the needs and interests of the academic, social and business agents related to the accounting field. The career program adopted take the graduated of the career to prepare moral positive judgments and to understand that the occupation training is just a part of the human approach. / El propósito de este artículo es presentar la importancia de la formación humanística del estudiante de la carrera de Contabilidad teniendo en cuenta el carácter social del conocimiento contable cuyos principales objetivos son la preparación, interpretación y evaluación de la información financiera de los eventos económicos producidos. Estas reflexiones son el fruto de más de tres años de trabajo empleados en la confección e implementación de un nuevo plan de estudios basado en competencias para la carrera de Contabilidad de la Facultad de Administración y Contabilidad de la Pontificia Universidad Católica del Perú (PUCP) y resultado de una investigación sobre las necesidades e intereses de los agentes académicos, sociales y empresariales vinculados al quehacer contable. El plan de estudios adoptado predispone al egresado de la disciplina a elaborar juicios morales positivos y a entender que la educación profesional solo es una parte de la formación humana.

This thesis covers the topic of the ethical aspects of business. The paper defines what an ethics and a business ethics are and it describes selected tools of business ethics. The practical part focuses on building company called Skanska and on its view of business ethics. This part consists of an interview with managing director of Skanska SK a.s. and of a questionnaire survey. The main goal of this thesis is to analyze the level of the business ethics in this building company. The main research question is: "How important part do the ethical aspects represent in the company Skanska?"

The main goal of this thesis is to determine university students’ attitudes towards ethics of advertising in the Czech Republic. In order to attain this goal, an empiric survey will be conducted among students by means of questionnaire inquiring. The theoretic part of the thesis deals generally with the concepts of ethics and advertising and their position and importance in the Czech Republic, the following part then provides examples of unethical advertisements from the Czech and foreign practices. The result of inquiring will be the establishment of the rate of tolerance or non-tolerance of respondents towards ethics of advertising in the Czech Republic and their subsequent formulation in the form of recommendations for involved groups. The thesis and its results will be submitted to the advertising agency and graphical studio GAD STUDIO s.r.o. with its registered seat in Brno. Its results will also be provided as feedback to the Czech Advertising Standards Council.

Uppfattning om gott och ont, vad som är rätt och fel, kan kraftigt skilja sig mellan olika individer. Hur en människa uppfattar och hanterar begreppet etik är unikt för varje enskild individ i samhället. Syftet med studien är att undersöka hur redovisare och revisorer ser på redovisningsetik och om de använder ett etiskt förhållningssätt och handlingssätt i sitt dagliga arbete. Vidare undersöker studien medias framställning av redovisningsrelaterade företagsskandaler, dess effekter och hur media påverkar involverade parter. Studien utgår från ett abduktivt forskningsperspektiv. Studien består av en medieanalys där fyra olika företagsskandaler analyseras utifrån sammanlagt tolv dagstidningsartiklar. Medieanalysen är komparativ eftersom en jämförelse mellan de olika artiklarna inom de fyra företagsskandalerna har skett i form av en innehållsanalys. Vidare innefattar studien även en innehållsanalys av fyra semistrukturerade intervjuer. Respondenterna består av yrkesaktiva redovisare och revisorer. Intervjuerna analyseras genom en kvalitativ ansats, där meningen i det som sägs är huvudfokus. En slutsats som studien drar är att etiska beslut är svåra att fatta, eftersom de ska följa lagar och förordningar samtidigt som de ska vara anpassade till individens, samhällets och företagets bästa. Vidare ser vi genom studien att medias framställning av företagsskandaler påverkar människors uppfattning av de inblandade företagen, branscherna och individerna i skandalen. Där de inblandade ofta står försvarslösa till den bild som media målar upp av dem. Av detta framkommer en slags dominoeffekt, där media påverkar samhällets bild av en individ, som i sin tur även påverkar samhällets bild av företaget som individen är kopplad till. Effekterna av medias framställning av företagsskandaler kan då bli kraftiga. Eftersom ett företag inte kan gå mot samhällets förväntningar. Om detta var fallet skulle de kunna förlora sitt “lov att verka” på marknaden. Ett förslag på vidare forskning är en jämförelse mellan hur en person ser på ett företag innan en skandal och efter att de har läst om skandalen. Ytterligare ett förslag på vidare forskning är att genomföra en studie med samma utformning men med ett större respondenter. Detta för att få en större bredd och därigenom också öka urvalet studien riktar in sig på. / Perception of what is deemed good and bad, what is right or wrong, can greatly differ between individuals. How a person perceives and manages the concept of ethics is unique to each individual in society. The purpose of the study is thus to investigate how accountants and auditors view accounting ethics and how they use an ethical approach in their daily work. Furthermore, the study examines the effects of media's presentation of accounting-related corporate scandals and how media affects the involved parties. The study is based on an abductive research method. The study consists of a media analysis of four corporate scandals that are analyzed based on a total of twelve news articles. The media analysis is conducted by a comparative content analysis where a comparison of the various articles within the four scandals is made. The study also includes a content analysis of four semi-structured interviews. The respondents who have been chosen for the interviews are professionally active accountants and auditors. These interviews are analyzed through a qualitative approach, where the meaning of the word is analyzed. A conclusion that the study draws is that ethical decisions are difficult to make, as they must comply with laws and regulations while at the same time being adapted to the individual's, society's and the company's best. Furthermore, through the study, we see that media portrayal of corporate scandals affects people's perceptions of companies, industries and individuals involved. Where those involved often stand defenseless to the image that the media portray. This results in a kind of domino effect, where the media affects society's image of an individual, which in turn also affect society's image of the company the individual are linked to. The effects of the media's presentation of corporate scandals can therefore be severe, since a company cannot go against society's expectations. If this were to be the case, they could lose their “license to operate” in the market. A proposal for further research is a comparison between preconceived opinions of individuals and the same peoples' thoughts after reviewing news articles about the corporate scandal. Another proposal for further research is to carry out a study of the same design with a larger number of accountants and auditors. The aim is to greater the width and thereby also increase the targeted selection of the study. Apart from this abstract this paper will be conducted in Swedish with the exception of a few quotes.

Text in Afrikaans / In teenstelling met die buiteland, bestaan daar tans weinig indien enige voltydse gemeenteboukonsultante in Suid- Afrika. Daar bestaan ook weinig indien enige literatuur wat op Suid- Afrikaanse bodem verskyn het wat handel oor die werksaamhede van die gemeenteboukonsultant in die christelike kerk/gemeente. Die gebrek aan 'n voltydse professionele gemeenteboukonsultant word as 'n ernstige leemte beskou in die verskillende fases van gemeentebou. In die studie word literatuur wat handel oor hierdie belangrike onderwerp, asook literatuur vanuit die bestuurswetenskap, teologies en krities bestudeer. 'n Aantal bestaande modelle word uiteengesit en teologies evalueer. Uit hierdie bestudering word op teologies-hermeneutiese wyse 'n voorbeeld-model voorgestel waarvolgens die gemeenteboukonsultant binne die Suid-Afrikaanse konteks die gemeente-analise, gemeenteprofiel en langtermynbeplanning in samewerking met die leiers en lidmate van die kerk/ gemeente kan afhandel. / At present, South Africa, in contrast with countries abroad has a serious disposition regarding the availability of literature dealing with churchgrowth as such. Due to a lack of professional churchgrowth consultants, churchgrowth had been neglected and a gap of deficiency has occured thus hindering the different stages in churchgrowth. This study is an in - depth, theological and critical study of churchgrowth as well as the managerial aspects thereof. Much devotion has been endeavoured upon this thus delivering a model example with which churchgrowth consultants could embark upon congregational analysis and profiling. In colaboration with leaders and members of congregations, long - term planning can be done. All this in a South Africa which had been deprived from this valuable service for so long. / Practical Theology / D. Th. (Practical theology)

Die inhoud van die studie verklank 'n paging om vanuit 'n meta­ bleties-andragogiese perspektief 'n greep op die onloenbare werk­ likheid van 'n voortdurend veranderende arbeids- en bestuursmi­ lieu te verkry, deur tot die radix van die problematiek rakende die arbeids- en bestuursetiese-ageinsgebeure deur te dring. Die bevindinge waartoe gekom is, dui pertinent daarop dat ar­ beids- en bestuursetiese-begeleiding as gevolg van verskeie de­ struktiewe invloede vanuit die tegnokratiese bestel teenswoordig nie meer so vanselfsprekend en toereikend geskied nie. Inteen­ deel, die eietydse bestuurder se begeleidingsopgawe word al moei­liker en al hoe meer gekompliseerd en in baie gevalle selfs on­moontlik. Hierdie toedrag van sake gee dan oak daartoe aanleiding dat die hedendaagse bestuurder in sy handel en wandel nie meer altyd be­ treffende "etiese kwessies" 'n onderskeid kan tref tussen wat "reg" en wat "verkeerd" is nie. Sodanige gebeure hou verreikende gevolge in vir die begeleideling (ondergeskikte) se toereikende arbeids- en bestuursetiese-volwassewording, aangesien die bestuurder ten spyte van sy begeleideling se ageinsnood aan etiese-begeleiding, nie daartoe instaat is om 'n nastrewenswaar­ digevoorbeeld van arbeids- en bestuursetiese-volwassenheid te kan stel nie. Arbeids- en bestuursetiese-volwassenheid kan derhalwe slegs be reik word aan die hand van die praktykwording van die normbeeld van arbeids- en bestuursetiese-volwassenheid. In organisasieverband geskied sodanige praktykwording deur die vestiging en insti­tusionalisering van 'n etiese kultuur met 'n etiese gedragskode wat as meet- en rigsnoer dien ten opsigte van etiese en morele kwessies. Deur middel van hierdie etiese gedragskode kan die kriteria vir 'n normbeeld van arbeids- en bestuursetiese-volwassenheid dan as norme binne die etiese kultuur van 'n bepaalde organisasie gevestig word. / The contents of this study represents an attempt to obtain a metabletic-andragogical perspective-grasp on the indisputable reality of an ever-changing labour- and management-milieu by penetrating to the radix of the problematic nature, regarding the labour- and managerial-ethical-agein occurrence. The resultant findings that were arrived at pertinently indicate that labour- and managerial-ethical-guidance is obviously at present not being sufficiently achieved as a result of various de­structive influences from within the technocratic dispensation. On the contrary, the present-day manager's guidance-role has become so much more difficult and complicated and in many cases even impossible. This state of affairs also gives rise to the fact that the modern-day manager cannot always distinguish the difference between what is "right" and "wrong" regarding "ethical issues" in his daily life. Such an occurrence has particularly far-reaching implications for the protege's (subordinate's) adequate labour­ and managerial-ethical-adulthood, since the manager, in spite of his protege's agein-need for ethical-guidance, is incapable of setting an example of labour- and managerial-ethical-adulthood worthy of emulation. Labour- and managerial-ethical-adulthood could therefore only be attained by putting into practice the norm-image of labour- and managerial-ethical-adulthood. In organisational-context such implementation occurs through the establishment and institutionalisation of an ethical-culture with an ethical code of conduct as criteria for evaluating ethical and moral issues. These cri­teria for a norm-image of labour- and managerial-ethical-adult hood could be established as norms within the ethical climate of a particular organisation by means of such an ethical code of conduct / Philosophy, Practical & Systematic Theology / D.Ed. (Philosophy of Education)

The theoretical part describes modern education and its outcomes. The issue of quality measurement in education on the whole is addressed while mentioning the fact that the concept of quality of education has no exact definition. Further, the basic functions of school are descibed together with their evaluation. The significant aspect of parent-school cooperation is mentioned in the context of coordinated curriculum. This theoretical framework explains the environment in which the pupil`s prosocial behaviour arises and develops further. Followingly, the standards of quality in promoting personal integrity are introduced. The standards include eleven principles which cultivate moral and ethical values in all participants of educational process. The delineation of current educational grounds and goals, along with suitable methods and sociological view of education constitute another part of the work. The sociological view ends with analysis of sustainability of morality and school role in promoting values. The ethical code is described, its definition, formation procedure, outline as well as ethical code sample for education stressing the ballance of all participants in educational process. In the next chapter, problem areas and fundamental ethical issues are defined, their solutions suggested. The...