This thesis deals with the description of the ethical dilemmas faced by social workers in their profession with the target group of Roma clients. The work is divided into four main parts. The first part describes the current situation of Roma in the Czech Republic and then the particular region in the South. There is also mentioned the social work in the context of the Roma minority. The second part is the connection of ethics and social work. There are also defined ethical problems and ethical dilemmas. There are introduced the experiences of dilemmas of social workers in the other part. This chapter is supported by qualitative research through interviews with social workers. The last part describes the analysis of the ethical dilemma in ethical theory according to the concept of the magazine article from Sociální práce/Sociálna práca.

The work is written in order to create an ethical justification for each of the considered solutions to the ethical dilemmas with which hospice workers can meet. The thesis is divided into three blocks. The first block is focused on the palliative, hospice care, on the issue of dying and death. Second block deals with general ethical issues, explaining the basic ethical concepts needed for my thesis and also contains my selected ethical theories that are relevant to meet the objectives of my thesis. The last block contains specific ethical dilemmas I have observed and experienced during my training in the Hospice of St. John N. Neumann based in Prachatice. First in this block are shown the values, which in my opinion, affect the decisions of workers. Subsequently is taken in account each identified ethical dilemma and is determined by its possible solution. Each option of the solution is justified by the argument supported by ethical theories, principles and values.

Thesis consists of theoretical and practical part. In the theoretical part, there is a comprehensive view on the issue of donations in the context of social work. I focused on the characteristics of ethics and morals, on social work with elderly people, their family and the relationship between the worker and the client, as well as on the donations, including the act of receiving the donation, the motivation to donate and evaluation of the donations. In the last chapter I look into the Quality Standards of Social Services and describe here the procedure for receiving donations in several specific facilities. In practical part, my goal is to ascertain the attitude of family members in cases of elderly people wanting to donate to a professional caregiver or directly to a social service provider. In connection with the aim of this thesis, two questions have been defined. The first question is: What are the attitudes of family members who perceive donation as a negative phenomenon (bribe)? The second question is: What concept of life do the family members who perceive the donation to caregiver as neutral or positive adher to? Qualitative research strategy of an in-depth interview technique was chosen to meet the stated research goal. The method of simple deliberate (purposeful) selection was chosen to determine participants. Participants in the research were selected with regard to the family relationship to elderly people who use services of social workers or caregivers. Twelve communication partners attended the research. Data was processed in Atlas.ti 7 program. Data analysis revealed thirteen categories connected with the codes describing the statements of communication partners that expressed positive, neutral or negative attitudes to donations. The results of the research clarify the opinions of family members and thus extend the view on donating to providers of social service.

Bakgrund: Begreppet förväntningsgap kan beskrivas såsom skillnaden mellan vad revisorer förväntas leverera och vad revisorer i praktiken levererar. Förväntningsgapet ses som ett problem för revisorer eftersom ju större förväntningsgapet är, desto lägre tillförlitlighet, vinstmöjlighet och anseende tillskrivs revisorers arbete. Vikten av att minska gapet har betonats och det menas att kunskapen hos allmänheten måste öka. Trots det omfattande regelverk som revisorer har att förhålla sig till samt förekomsten av standarder med ett starkt fokus på etik, har revisorers moraliska kompass blivit ifrågasatt till följd av ett flertal företagsskandaler. Vad intressenter har för förväntningar angående hur revisorer skall få handla och förhålla sig utifrån regelverket och de yrkesetiska standarderna, har föga belysts under begreppet förväntningsgapet. Det har diskuterats huruvida förväntningsgapet verkligen är ett problem och om det ens har någon praktisk betydelse om det finns en förståelse från omgivningen om vad revisorer gör eller inte. Utifrån detta väcks frågan om det finns en annan dimension av förväntningsgapet som gör att det bristande förtroendet för branschen och den ifrågasatta moraliska kompassen är befogad. Syfte: Syftet med vår undersökning är att beskriva revisorers uppfattning om revisorers handlande och förhållningssätt samt deras uppfattning om intressenters förväntningar angående hur revisorer skall få handla och förhålla sig. Vidare är syftet att jämföra uppfattningarna med regelverk och branschetiska standarder och med hjälp av normativa etikteorier samt rollteori bidra med en djupare förståelse av förväntningsgapet. Metod: Studien utgår från en kvalitativ ansats. Det insamlade materialet samlades in via semistrukturerade intervjuer med nio stycken auktoriserade revisorer. Slutsatser: Utifrån revisorers uppfattningar visar resultatet att det föreligger ett förväntningsgap, dock inte ur alla aspekter. Det existerar ett kunskapsgap. Resultatet visar även att det förekommer ett utvecklingsgap sett till en del klienter samt från politiskt håll. Det föreligger inte något markant prestationsgap ur ett etiskt perspektiv, dock uttrycks det kritik från revisorerna mot regelverket. / Background: The concept of the expectation gap can be described as the distinction between what auditors are expected to do and what they really do. The expectation gap is seen as a problem for auditors because the greater the gap of expectations is, the lower the reliability, profitability and reputation are attributed to the work of auditors. The importance of reducing the gap has been emphasized and many believes that the knowledge of the public must increase. Despite the extensive regulations that auditors must deal with and the existence of standards with a strong focus on ethics, the auditors’ moral compass has been questioned because of numerous corporate scandals. What kind of expectations stakeholders have regarding how auditors should be able to act and behave on the basis of the regulations and professional ethical standards, has not been elucidated under the concept of the expectation gap. It has been discussed whether the expectation gap really is a problem and even if it has any practical significance if there is an understanding from the environment about what auditors do or do not do. Based on this, the question is raised if there is another dimension of the expectation gap that justifies the lack of confidence in the industry and the contested moral compass. Purpose: The purpose of our survey is to describe auditors' perceptions on auditors' actions and attitudes, as well as their perceptions of stakeholders' expectations regarding how auditors should be able to act and behave. Furthermore, the purpose is to compare these perceptions with the current regulations and the ethical standards and with the help of normative ethics theories and role theory contribute to a deeper understanding of the expectation gap. Method: The survey is based on a qualitative approach. The collected material was gathered through semi-structured interviews with nine authorized auditors. Conclusions: Based on the auditors’ opinions, empirical evidence shows that there is an expectation gap, but not in all aspects. There is a knowledge gap. The result shows that there is also an evolution gap regarding some clients as well as from a political point of view. There is not a major performance gap from an ethical perspective, however, criticism is expressed by the auditors against the regulations.

Bakgrunden beskriver hjärt-och lungräddning som en utmaning för ambulanssjuksköterskan.Utmaningen består i att göra det som upplevs vara rätt för patienten, anhöriga och vårdare.Trots begränsad tillgång på förhandsinformation och skiftande vårdmiljö, förväntasambulanssjuksköterskan ta snabba och livsavgörande beslut inom ett kort tidsfönster ochsamtidigt leda omvårdnadsarbetet för ambulansteamet och arbeta personcentrerat. Syftet var att beskriva etiska dilemman som uppstår hos ambulanspersonalen vid prehospitalahjärtstopp hos vuxna. Metoden var en litteraturstudie med systematisk ansats innehållande kvalitativa vetenskapligaartiklar från databaserna PubMed och Cinahl. Totalt har 15st vetenskapliga originalartiklarsom besvarade syftet inkluderats och efter kvalitetsgranskning gjordes en integrerad analys. Resultatet visar ett övergripande tema: Att göra det rätta. Temat delades in i trehuvudkategorier; Att bära ett stort ansvar i en allvarlig situation, När livet tar slut och Att orkaför allas skull. Etiska dilemman uttrycktes runt att göra rätt utifrån patienten perspektiv,reaktioner och interaktion med anhöriga, konflikter runt sina egna etiska värderingar ochrädslan för juridiska konsekvenser eller repressalier utifrån organisatoriska faktorer ochriktlinjer och då bli anklagad för att ha agerat fel vid hjärtstopp. Slutsatsen var att ambulanspersonal ibland upplever en svår etisk stress i situationer därförmågan att göra snabba och ofta livsavgörande beslut konkurrerar med denpersoncentrerade omvårdnaden och anhöriga i kris. Hantering av stressfyllda ochkänslomässiga situationer upplevdes som lättare i och med ökad erfarenhet och en stabilgrund bestående av personlig och professionell mognad och en bra relation med kollegor ocharbetsgivare. Vidare forskning på området skulle kunna förbättra personcentreradeomvårdnadsarbetet, förbättra arbetsmiljön och den psykiska hälsan hos ambulanspersonal. / Background describes cardio-pulmonary resuscitation as a major challenge to ambulance nurses. The challenge is to act upon the best interest for the patient, relatives and the caregiver. Despite limited initial information and great environmental diversities, the ambulance nurse is expected to make quick and life dependent decisions within a limited time frame and still lead the team through the intervention with a Patient-centered care focus. Aim was to describe ambulance personnel's experiences of ethical dilemmas in relation to out-of-hospital cardiac arrest in adults. Method used was a literature review with a systematic approach of 15 qualitative research articles from the databases PubMed and Cinahl. The articles were evaluated for quality and an integrated analysis was performed Results revealed an overall theme: To do the right thing. The theme consisted of three main categories; To have a great responsibility in a difficult situation, When life ends and To have the strength for everyone. Expressed ethical dilemmas concerned doing the right by the patient, reactions and interactions with relatives, conflicts between personal ethical values and the fear of legal consequences or being subject to reprisals and being accused for not adhering to organizational factors and policies in the event of a cardiac arrest. Conclusion made was that ambulance personnel are subject to severe ethical stress in situations where the ability to make quick and life dependent decisions compete with the patient centered care and relatives in crisis. Dealing with stressful and emotional situations became easier as experience was gained. Experience included a solid foundation of personal and professional maturity and a steady relationship with colleagues and employment organization. Further research is suggested to improve the person-centered care, improvement of working environment and psychological health for ambulance personnel.

Background: Companies always look for opportunities to expand their businesses internationally as it is the way for them to grow beyond its current status. Nowadays, emerging markets seem to be very attractive in terms of economic growth. Thus, there is a tendency towards foreign direct investment inflows to emerging market economies. However, these markets can be very risky and there is no guarantee of success. Companies would have to be ready to face challenges and obstacles related to the unfamiliar environment. They would have to deal with the internal confrontation of whether to accept or reject the local rules of the game as well as to face difficulties in terms of maintaining a high standard of business ethics and promoting best corporate governance practices. Overall, the conditions of these markets can negatively affect the ethical behaviour of established foreign companies which in turn can negatively affect the reputation and brand value of these companies.  This paper describes and analyzes the above issues through a case study of two Swedish companies in the market of Kazakhstan: Tele2 and TeliaSonera. Purpose: The aim of this study is to analyze the effects of emerging market economy conditions of Kazakhstan on companies control structure or code of conduct, specifically how they can handle the internal confrontation and maintain a high standard of business ethics and corporate governance practices. Therefore, the tasks were also set to describe and analyze the entry process of two Swedish telecom companies into the market of Kazakhstan in order to improve the understanding of Swedish companies’ preparations, strategy of entry and operations when entering an emerging market of Kazakhstan. Methodology: The research thesis is based on the case study approach which uses a qualitative method to obtain the necessary data. Primary data was collected through interviews with the above mentioned two Swedish telecom companies in Kazakhstan. Secondary data was collected from e-sources. Findings/ Conclusions: In this research, I found that the best entry strategy for entering Kazakhstan is to form a joint-venture with the local partner, but if the company had an earlier experience in similar markets, then the acquisition strategy can be chosen. With regard to the ethical issues, factors such as a weak legal framework, a high level of corruption, poor corporate governance and cultural differences between Sweden and Kazakhstan as well as individual factors of all stakeholders including the manager may have a negative effect on the ethical behaviour of Swedish companies entering and operating in Kazakhstan. It is revealed in this study that Swedish companies manage to confront ethical dilemmas by choosing to “go at it alone”. To be able to confront these issues, companies should set their own bar for how to act as ethically and responsibly. Also, they should ensure the enforcement of codes of conduct, corporate governance, ethics training, ethical role model of top management and whistle-blowers policy.

The diploma thesis focuses on ethical aspects of social-pedagogical work of workers in helping professions and has theoretical-empirical character. The aim of the thesis is to explore the ethical dimension of socio-pedagogical work and to find out which tools are used by helping professionals in decision making and in coping with ethical dilemmas considering ethical codes and principles. The theoretical part deals in individual chapters with the topic of socio- pedagogical work, professional ethics and also describes the role of the worker in helping professions and his relationship with the client. The professional values are examined based on analyses of codes of ethics and in the final chapters of the theoretical part the diploma thesis focuses on ethically problematic areas and related ethical dilemmas encoured by workers in helping professions. The empirical part offers by analysing the semi-structured interviews with workers an extension of the theoretical knowledge of the ethical aspects of social- pedagogical work on the dimension of the experience of the workers in the helping professions themselves and presents their strategies in solving and processing ethically dilemmatic situations. The main findings of the research are that social-pedagogical workers perceive the ethical aspect as a...

In view of the latest corporate collapses globally, the purpose of this thesis is an attempt to investigate and to theorise how managers make decisions when faced with an ethical dilemma.Philosophers over the years have proposed different moral theories. For example, Kantian’s Categorical Imperative (O’Neil 2001, Peters, 1971) suggests that there are laws that should apply universally. However, its principles are too abstract to guide action, in that it does not provide a detailed set of instructions for following them. Others such as Baier, (2001) suggest that people behave to satisfy their own self-interest. The literature review shows that there is no consensus to define what constitutes ethical behaviour. Kohlberg (1981) divides childhood moral development into six stages. He theorises that greater moral development will be related to the highest social responsibility of an individual. Lagon (2000), Seabright and Moberg (1998), Logsdon and Yuthas (1997) extrapolate Kohlberg’s model to incorporate into organisational and individual moral development.Based on the literature review, research questions were developed. The research methodology is qualitative, based on the realism paradigm using a case research design (Yin 1994). Face to face interviews were conducted with fourteen participants using critical incidents and the findings were triangulated using a semi-structured focus group.The research data analysis is based on grounded theory proposed by Glaser and Strauss (1967). The findings confirm that there is no single theory or approach to business ethics. The findings indicate that a person’s ethical behaviour changes when his/her self-interest is affected. Whilst participants believed that business and ethics can be reconciled, most agreed that they can only be reconciled if the individual’s interest or business profit is not affected. Based on the findings, a new model is proposed in an attempt to theorise an individual’s business ethical behaviour and his/her ethical decision making process.This research also identifies important areas that require further research. These are:• Conflicts between personal values and business values• Should ethics be taught? And if so how?• Should an ethical programme be developed and incorporated in a company’s strategic plan?

Youth centres- A qualitative study of how midwives relate to the potential ethical dilemma between youths right to integrity and parents right to information The aim of this study was to investigate how midwives at youth centres relate to the potential ethical dilemma between parents’ right to information that young people between 15-17 years share at the centre, vs. youths right to integrity. The study was based on qualitative interviews with six midwives in various youth centres in Stockholm County. We analysed our empirical material according to Blennbergers consequential ethical model and Bronfenbrenners ecological system model. The empirical data was categorized based on categories of information and integrity in relation to midwives' opinions and actions. The results show that midwives are careful to protect the integrity of young people and that parents’ right to information are neglected, unless there is a great risk that the youths will harm their lives or health. Often it is only when the midwives need to report to the social service that the parents are given right to information, which indicates that the ethical decisions that midwives make are based on their beliefs that the best consequence for the youths is for their integrity to be protected. It was revealed that the midwives experienced the decision as difficult, and sometimes even found it to be a dilemma.

In view of the latest corporate collapses globally, the purpose of this thesis is an attempt to investigate and to theorise how managers make decisions when faced with an ethical dilemma.Philosophers over the years have proposed different moral theories. For example, Kantian’s Categorical Imperative (O’Neil 2001, Peters, 1971) suggests that there are laws that should apply universally. However, its principles are too abstract to guide action, in that it does not provide a detailed set of instructions for following them. Others such as Baier, (2001) suggest that people behave to satisfy their own self-interest. The literature review shows that there is no consensus to define what constitutes ethical behaviour. Kohlberg (1981) divides childhood moral development into six stages. He theorises that greater moral development will be related to the highest social responsibility of an individual. Lagon (2000), Seabright and Moberg (1998), Logsdon and Yuthas (1997) extrapolate Kohlberg’s model to incorporate into organisational and individual moral development.Based on the literature review, research questions were developed. The research methodology is qualitative, based on the realism paradigm using a case research design (Yin 1994). Face to face interviews were conducted with fourteen participants using critical incidents and the findings were triangulated using a semi-structured focus group.The research data analysis is based on grounded theory proposed by Glaser and Strauss (1967). The findings confirm that there is no single theory or approach to business ethics. The findings indicate that a person’s ethical behaviour changes when his/her self-interest is affected. Whilst participants believed that business and ethics can be reconciled, most agreed that they can only be reconciled if the individual’s interest or business profit is not affected. Based on the findings, a new model is proposed in an attempt to theorise an individual’s business ethical behaviour and his/her ethical decision making process.This research also identifies important areas that require further research. These are:• Conflicts between personal values and business values• Should ethics be taught? And if so how?• Should an ethical programme be developed and incorporated in a company’s strategic plan?