The concept ‘human rights’ has become a buzz word to which different people attach different meanings. There are persistent media reports of human rights abuses, especially the right to education. There are seldom reports on human rights observances and responsibilities aligned with the exercise of each right in schools. South Africa joined the democracy of the world when she stepped out of the apartheid regime and adopted a new constitution underpinned by the democratic values of human dignity, equality and freedom. Prior to 1994, human rights were not guaranteed to everyone. With the dawn of the new democracy, learners were confronted with a panoply of human rights, which they must access, and exercise. The right to education is one of these human rights. The right to education has now been awarded the status of a core human right, without which the possibility of the enjoyment and access to other human rights becomes tapered. The realities revealed by the literature are that more learners enrol in primary schools in large numbers, only to drop out later without acquiring functional literacy levels. Most of those who succeed in reaching secondary school level drop out too, with the consequence that very few learners are able to continue to tertiary level. Even though there is a host of scholarship on the topic of learners’ rights in general, the voices of learners with regard to their right to education are relatively silent. Given the above background, this case study seeks to explore, understand and analyse secondary school learners’ knowledge and understanding of human rights, in particular their right to education. The investigation of this topic was twofold. Firstly, I explored learners’ knowledge of the scope of their right to education and secondly, from their responses, I determined their level of understanding. This study was conducted within the interpretive research paradigm. It is of fundamental importance to investigate learners’ understanding of their right to education and the levels of rights reasoning at which they operate, since learners are the real beneficiaries of the right to education and the sustenance of the democracy depends on them. In short, research on learners’ understanding of their right to education is critical to the development of curriculum, structures and procedures that will permit learners to exercise the rights due to them and to ensure that the purpose underlying each particular right is fulfilled. I purposively sampled one rural public secondary school in the Soutpansberg East circuit, Vhembe district in the Limpopo Province. During inductive data analysis, four patternsemerged from within the data: (a) the absolutising of the right to education by some of the learners; (b) not understanding how the right to education is limited within the context of the school; (c) assertion of the right to education and (d) non-assertion of the right to education based on three levels of human rights reasoning. The main findings revealed firstly that although some of learners are au fait with the fact that their right to education, like all other human rights, involves responsibilities and that through the right to education various opportunities may be accessed, they still have limited knowledge regarding their right to education. Secondly, some learners are less conversant with regard to the exercising of their right to education. In addition, although learners exhibited three levels of human rights reasoning, their responses showed mostly levels I and II, and little level III of human rights understanding and reasoning. Lastly there were some isolated cases where learners’ responses revealed their uncertainty as to whether or not they in reality have the right to education. These findings can be ascribed to (a) the authoritarian school system where “you do it our way” (conformity) is emphasised; (b) lack of prior exposure to human rights experiences; (c) grinding poverty; and (d) cultural background. Theoretical and practical recommendations, as well as suggestions for future research were identified. / Thesis (PhD)--University of Pretoria, 2008. / Education Management and Policy Studies / unrestricted

Made available in DSpace on 2017-06-01T18:24:20Z (GMT). No. of bitstreams: 1 Taciana Meneses.pdf: 2580427 bytes, checksum: 12b6d3fc989e1c0a9aa8bb3e9d5d4d6a (MD5) Previous issue date: 2007-04-20 / This study is aimed at describing and analysing the linguistic-discursive marks of the moral discursivity of a group of six children aged between four years and six months and six years. In order to achieve these objectives we have made up eight pairs of stories talking about: theft with selfish motivation, theft with altruistic motivation, telling a lie that may cause problems to another person, telling a lie that may not cause problems to another person, accidental material damage, intentional material damage, hurting someone accidentally, hurting someone intentionally.Then we tell the stories to the children in two diferent kinds of interacions: interactions teacher-researcher-students and interactions researcher-students. After that, we asked children to judge the transgressions according to the following points: intention of the act, guilt of the transgressor, need to give a compensation to the victim and the way the transgressor and the victim felt about the transgression. We analyse our data in accordance with the theoretical and methodological perspective of CDA by Fairclough (2001) considering discourse in its three dimensions: textual dimension, discourse practice dimension and social practice dimension. We have also based our research in the study carried out by Faria(2004) about children s argumentative discourse, in the studies about morality carried out by Piaget (1994), Kolhberg (1989), Roazzi; Dias: Silva (2000) e Souto, C.; Souto, S. (1981) and in the findings of the sociology of childhood (CORSARO, 2005). Finally, we have formulated a proposal for a pedagogical approach suggesting activities to deal with the children s moral discursivity in the school / Este trabalho tem por objetivos descrever e analisar as marcas lingüístico-discursivas da discursividade moral de um grupo de seis crianças com idades variando entre quatro anos e seis meses e seis anos. Para a consecução desses objetivos, elaboramos oito pares de histórias abordando: roubo com motivação egoística, roubo com motivação altruística, mentira sem prejuízo de outrem, mentira com prejuízo de outrem, dano material acidental, dano material intencional, dano físico acidental e dano físico intencional. Em seguida, apresentamos essas histórias às crianças em dois tipos de interação: interações professora-investigadora-alunos e interações investigadora-aluno. Então, pedimos que as crianças julgassem as situações a partir dos seguintes aspectos: intencionalidade da ação, culpabilidade do transgressor, necessidade de compensação da vítima e sentimentos do transgressor e da vítima diante da transgressão. Analisamos os dados obtidos com esse experimento dentro da perspectiva teórica e metodológica da ACD de Fairclough (2001), considerando a tridimensionalidade do discurso: dimensão textual, dimensão de prática discursiva e dimensão de prática social. Fundamentamos também nossa pesquisa nos resultados da investigação de Faria (2004) acerca da argumentação oral infantil, nos estudos sobre moralidade de Piaget (1994), Kohlberg (1989), Roazzi; Dias; Silva (2000) e Souto, C.; Souto, S. (1981) e nas contribuições da sociologia da infância (CORSARO, 2005). Finalmente, elaboramos uma proposta de intervenção pedagógica com sugestões de atividades para trabalhar a discursividade moral infantil na educação escolar

Submitted by Jakeline Ortega (jakortega@unoeste.br) on 2017-07-10T14:30:37Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Veronica Nogueira Vanni.pdf: 3577308 bytes, checksum: fd930227c36eda5f7a13707374db19a9 (MD5) / Made available in DSpace on 2017-07-10T14:30:37Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Veronica Nogueira Vanni.pdf: 3577308 bytes, checksum: fd930227c36eda5f7a13707374db19a9 (MD5) Previous issue date: 2017-03-28 / This thesis was presented and defended in the Master's Program of Education of This dissertation was presented and defended in the Master's Program in Education at the University of Oeste Paulista – Concentration Area: Educational Institution and Educator's Training (UNOESTE). In the national scenario, we frequently observe the growth of violence situations in schools, which significantly jeopardizes the educational process. Whether it is verbal, physical, or any other kind of practice, violence must be prevented and countered, since violence is the opposite of education's purpose. Thereby, the responses to situations of conflict existing in school depicted at the violent behaviors found, point out the relevance in working with practices that promote the learning of values and moral rules and the ethical formation of students, since they include the reflection about values and skills needed to the conviviality in society. In this sense, this research had as main objective to substantiate and systematize an experience with a deliberative moral practice, the class assemblies, contributing for the development of students' moral autonomy. It is based on authors of the psychology of morality and especially those who bring the perspective of evolutionary cognitive theory. It was made accordingly with the descriptive qualitative approach, of phenomenological nature of intrinsic case study type. It was developed in a municipal school of kindergarten and elementary school located in the Sao Paulo countryside. The methodological procedures have involved: data collection, documental analysis; semi structured interviews with the director, pedagogical coordinator of the common nucleus and one teacher of the 5th year of Elementary School; observation of an experience with class assemblies made with one teacher and her respective students of the 5th grade of Elementary School; interview after the assemblies with 30% of the total number of students chosen by lot (simple random sample). Data analysis and discussion were based on observations of practice and through the meaning interpretation of answers (written or oral), presented by the respondents; which were separated by axes, sub-axes and categories related to the objectives proposed by this research. Results indicate that although there is still a need for greater theoretical-practical deepening for the systematization of school moral practice with class assemblies instituted by the school, they favor the formation of a student who is protagonist in his developmental process, as well as in the establishment of a school environment in which the climate is favorable for the learning of contents, values and rules, which results in a more democratic coexistence, where mutual respect prevails contributing in a significant way for the development of moral autonomy. Our hope is that this research will subsidize other studies about the learning of values and rules in the work with moral practices in schools, expanding the reflection of these as mechanisms of moral education and their contribution to the development of students' moral autonomy. / Esta dissertação foi apresentada e defendida no Programa de Mestrado em Educação da Universidade do Oeste Paulista - Área de concentração: Instituição Educacional e Formação do Educador (UNOESTE). No cenário nacional observamos com frequência o crescimento dos casos de violência nas escolas, o que compromete significativamente o processo educativo. Seja verbal, física ou qualquer outro tipo de prática, a violência deve ser prevenida e combatida, pois esta é oposta ao propósito da educação. Desta forma, as respostas às situações de conflito presentes na escola retratadas nos comportamentos violentos encontrados, apontam a relevância em se trabalhar com práticas que promovam a aprendizagem de valores e regras morais e a formação ética dos alunos, pois estas compreendem a reflexão sobre valores e habilidades necessárias para a convivência em sociedade. Sob esse olhar, esta pesquisa teve por objetivo principal fundamentar e sistematizar uma experiência com uma prática moral deliberativa, as assembleias de classe, contribuindo para o desenvolvimento da autonomia moral dos alunos. Fundamenta-se em autores da psicologia da moralidade e, em especial, aqueles que trazem a perspectiva da teoria cognitiva evolutiva. Realizada segundo a abordagem qualitativa descritiva, de natureza fenomenológica do tipo Estudo de Caso intrínseco. Foi desenvolvida em uma escola municipal de Ensinos Infantil e Fundamental I do interior paulista. Os procedimentos metodológicos envolveram: a coleta de dados; análise documental; entrevistas semiestruturadas com a diretora, coordenadora pedagógica do núcleo comum e uma professora do 5º ano do Ensino Fundamental I; observação de uma experiência com assembleias de classe com uma professora e seus respectivos alunos do 5º ano do Ensino Fundamental I; entrevista pós assembleias com 30% do total de alunos escolhidos por sorteio (amostra aleatória simples). A análise e discussão dos dados foram feitas a partir das observações da prática e por meio da interpretação do significado das respostas (escrita ou oral), apresentadas pelos pesquisados; as quais foram separadas por eixos, subeixos e categorias relacionados com os objetivos propostos por esta pesquisa. Os resultados sinalizam que embora exista ainda a necessidade de um maior aprofundamento teórico-prático para a sistematização da prática moral escolar com as assembleias de classe instituídas pela escola, as mesmas favorecem a formação de um aluno protagonista em seu processo de desenvolvimento bem como o estabelecimento de um ambiente escolar onde o clima é favorável para a aprendizagem de conteúdos, valores e regras, o que resulta em uma convivência mais democrática, em que o respeito mútuo prevalece, contribuindo, consequentemente, de maneira significativa no desenvolvimento da autonomia moral. Esperamos que esta pesquisa subsidie outros estudos sobre a aprendizagem de valores e regras no trabalho com práticas morais nas escolas, e amplie a reflexão destas como mecanismos de educação moral e sua contribuição para o desenvolvimento da autonomia moral dos alunos.

La plupart des interactions sociales humaines font intervenir des objets, et ceci dès le plus jeune âge. Dans ces interactions, les enfants semblent prendre en compte qui est le propriétaire de l’objet. La notion de propriété ne concerne donc pas seulement une personne et un objet, mais constitue une relation entre différentes personnes vis-à-vis d’un objet. Cette relation est régie par un ensemble de règles ou droits de propriété. Nos travaux portent sur la compréhension qu’ont les enfants de la notion de propriété. A quel âge les enfants acquièrent-ils la compréhension des droits de propriété ? Avant de manier la notion de propriété de manière explicite, les enfants en ont-ils une compréhension plus implicite ? Plus particulièrement, nous avons exploré la compréhension et l’évaluation de transferts de propriété illégitimes et légitimes chez des enfants de 5 mois à 5 ans. Nous avons étudié deux types de transgressions de propriété : l’acquisition illégitime d’un objet (sans intention de transfert de la part du propriétaire) et l’absence de restitution d’un objet à son propriétaire. L’ensemble de nos études ont consisté à présenter aux enfants des transferts de propriété entre deux personnages de manière non verbale, dans des dessins animés ou des films mettant en scène des marionnettes, puis à mesurer la compréhension et l’évaluation de ces transferts par les enfants. Les études du Chapitre 2 (Etudes 1 et 2) se sont intéressées à l’évaluation que font les enfants de l’acquisition d’un objet. Les deux expériences de l’Etude 1 ont exploré la compréhension et l’évaluation de transferts de propriété illégitimes et légitimes par des enfants de 3 ans et 5 ans, ainsi que des adultes (population contrôle). Cette étude est la première à examiner simultanément la compréhension explicite et implicite qu’ont les enfants de la notion de propriété. En effet, les questions posées concernent respectivement les droits de propriété, ainsi que l’évaluation sociale et morale des agents impliqués. Dans l’Etude 1a, les participants ont vu un personnage acquérir un objet soit de manière illégitime (condition vol), soit de manière légitime (condition réception par don). Dans l’Etude 1b, c’est une action illégitime (condition vol) qui était comparée à une action légitime (condition don). Les enfants de 5 ans (comme les adultes) ont montré une compréhension de la notion de propriété à la fois implicite par leur évaluation sociale/morale, en préférant l’agent de la condition légitime (receveur du don ou donneur) par rapport à l’agent de la condition illégitime (voleur), et explicite par leur capacité à attribuer des droits de propriété différents selon la légitimité du transfert. Les enfants de 3 ans n’ont pas distingué les conditions illégitime et légitime, ni dans leur évaluation, ni dans leur attribution de droits de propriété. Ces résultats suggèrent que les enfants acquièrent simultanément les compréhensions implicite et explicite de la propriété. Dans l’Etude 1, aucune réaction émotionnelle n’était présente. Nous avons examiné dans l’Etude 2 le rôle des émotions du premier possesseur dans l’évaluation que font les enfants de 3 ans de l’acquisition d’un objet. En présence d’indices émotionnels (les mêmes dans la condition légitime et illégitime : le premier possesseur étant triste après le transfert dans les deux cas), les enfants de 3 ans sont parvenu à distinguer les deux conditions dans leur évaluation sociale/morale. Cette distinction n’a pu être basée uniquement sur la présence de l’émotion négative étant donné que l’émotion présentée était la même dans les deux conditions. Nous suggérons que les enfants de 3 ans ont détecté la transgression morale dans le cas du vol, et se sont basés sur l’émotion négative pour la confirmer. Les études du Chapitre 3 (Etudes 3 à 5) se sont intéressées à l’évaluation que font les enfants de la restitution d’un objet à son propriétaire… / Since a very young age, the majority of human social interactions involve objects. In these interactions, children seem to take into account who owns what. The notion of ownership thus does not involve only a person and an object, but is a relationship between several persons with respect to an object. This relationship is organized by a set of rules or property rights. Our work deals with children’s understanding of the notion of ownership. At what age do children acquire the understanding of property rights? Before an explicit mastery of the notion of ownership, do children have a more implicit understanding of it? More precisely, we explored the understanding and evaluation of illegitimate and legitimate transfers of property in children from 5 months to 5 years of age. We studied two types of ownership transgressions: illegitimate acquisition of an object (without owner’s intention to transfer it), and absence of restitution of an object to its owner. In all our studies, we presented to children property transfers between two characters using non-verbal animated cartoons or movies with puppets as actors, and then measured children’s understanding and evaluation of those transfers. The studies in Chapter 2 (Studies 1 and 2) assessed children’s evaluation of different modes of acquisition of an object. The two experiments of Study 1 explored 3- and 5-year-olds’s understanding and evaluation of illegitimate and legitimate property transfers. Adults were also tested as a control population. This study is the first one to investigate simultaneously children’s explicit and implicit understanding of the notion of ownership, by asking questions about property rights, as well as social and moral evaluations of the characters implicated in the transfers, respectively. In Study 1a, participants saw a character acquiring an object either in an illegitimate way (theft condition) or in a legitimate one (gift-reception condition). In Study 1b, an illegitimate action (theft) was compared to a legitimate action (giving). 5-year-old children (as adults) showed both an implicit understanding of ownership through their social/moral evaluation (preferring the legitimate agent (gift recipient or giver) compared to the illegitimate agent (thief)), and an explicit understanding of ownership through their ability to attribute different property rights considering the legitimacy of the transfer. 3-year-old children did not make any distinction between the illegitimate and legitimate conditions in their evaluation, neither in their attribution of property rights. These results suggest that children acquire implicit and explicit understanding of ownership at the same time. In Study 1, no emotional reaction was present. We examined in Study 2 the role of the first possessor’s emotions in 3-year-olds’ evaluation of object acquisition. The same cue was present in the legitimate and illegitimate conditions: the first possessor being sad after both transfers. In the presence of this emotional cue, 3-year-olds managed to distinguish between the two conditions in their social/moral evaluation. This distinction could not have been based solely on the presence of a negative emotion, as the emotion displayed was the same in both conditions. We suggest that 3-year-old children detected the moral transgression in the theft condition, and used the negative emotion to confirm it. The studies in Chapter 3 (Studies 3 to 5) examined children’s evaluations of the restitution of an object to its owner. Young children (2-3-year-old) have a bias to consider that the first possessor of an object is its “owner” and that the object cannot be definitively transferred to someone else. We thus investigated whether 3-year-old children (Studies 3 and 4) implicitly evaluate the absence of restitution as a transgression, and evaluate it negatively compared to the restitution of an object to its first possessor…

This diploma thesis deals with the values of children and youth in the context of a sociocultural disadvantaged backgrounds. The work has theoretical and empirical character. The theoretical part explains the basic terminology and assumptions relating to values and value orientation, moral development of children, social exclusion. The text provides a detailed description of the Roma population including its history and current status, possible causes of problems and theoretical solutions psychosocial differences. Practical work provides data on socially excluded Roma locality Chanov and especially local elementary school. The research study provides an interpretation which life values Roma children perceive as important and what attitude to their value orientation have teachers of elementary school Chanov. The results of interviews and questionnaires are compared with the conclusions of the studies mentioned in the theoretical part.

The theoretical part of the presented diploma thesis aims to suggest a way to encourage non- consumer way of life in today's pupils at lower level in primary school (first school). Promotion of non-consumerism is based on the aims and principles stated in current Czech official curricular documents. The issues connected to consumerism, its formation and consequences are explained. Furthermore, general ways to avoid consumer way of life are suggested. A deeper insight is provided using pedagogical constructivism, with focus on the evocation phase, part of the "E-U-R model". This phase helps to motivate pupils and to discover what conceptions children have of consumerism. For this reason, the theoretical part also provides a closer look at children's conceptions. Considering the fact that consumer way of life is influenced by personal moral values, a section of the theoretical part deals with moral development of a child, focusing on a crucial age of 9-10, when the conception of moral realism changes. The practical part of the diploma thesis suggests a lesson whose main part is a questionnaire, which serves as a tool to determine children's conceptions of consumerism. The lesson is reflected upon and, based on the reflection, ideas for further education are suggested. The results stated in the...

Text in Afrikaans, abstracts in English and Afrikaans / Adolescent behaviour is characterised as a cognitive, social and personality developing phase. Hormones can have a big influence on the cognitive and social developing of an adolescent boy. Adolescent boy’s behaviour can influence their attitudes towards developing of values. Moral values develop during adolescence. Limitations in the developing of cognitive skills in adolescent boys can lead to immoral experimenting. Attitudes of anxiety and a low self confidence can develop. Licentiousness is when a person acts outside the norm of moral values of an environment. Sexual licentiousness is behaviour that is unacceptable in social norms of the environment. Moral values are behaviour that is acceptable in a social environment. An Adolescent with a larcenous lifestyle does not have any moral values. The descriptive research method is used for the problem statement and to enquire into the objectives of the research. The Social Development Theory possesses to the enormous power to elevate and accelerate the expansion and development of human capabilities in any field. Social development organises human energies and activities at higher levels to achieve greater results. Development increases the utilisation of human potential. The question that is being asked is: Which factors influence adolescent boys’ attitudes towards sexual licentiousness and which socio educational situations can decrease the complex problem. The adolescent, however, still experiences problems in making the appropriate decisions in life. Decisions that may have far reaching implications for their future. / Adolessensie is ‘n fase van kognitiewe, sosiale en persoonlikheidontwikkeling. Hormone in die adolessente fase by seuns kan ‘n invloed hê op die kognitiewe en sosiale ontwikkeling van die adolessent. Dit kan veroorsaak dat adolessente op ‘n baie vroeë ouderdom gekonfronteer word met hul houdings tot ontwikkeling. Morele waardes ontwikkel tydens adolessensie. Morele onrypheid by die adolessent kan bly voortbestaan as gevolg van kognitiewe beperkings. Dit veroorsaak houdings van minderwaardigheid en vrees. Losbandigheid word in die morele sin gebruik as ’n persoon onsedelik lewe. ’n Adolessent met ’n losbandige leefstyl het ’n gebrek aan sedelike kodes. Sedes is gewoontes en gedrag wat deur ’n sosiale gemeenskap as normaal beskou word. Seksuele losbandigheid is gedrag in stryd met goeie waardes van die sosiale omgewing. Die beskywende kwantitatiewe navorsingsmetode is gebruik om die probleemstelling en doelwitte te ondersoek. Die sosiale ontwikkelingsteorie is gebruik as ‘n komponent om die proses waar die adolessent menslike vaardighede en houdings ontwikkel te beskryf. Die vrae wat ontstaan is dus: Eertens: Watter faktore gee aanleiding tot adolessente se houdings ten op sigte van seksuele losbandigheid Tweedens: Is daar sosio-opvoedkundige situasies wat die verskynsel kan verminder? Die adolessent ondervind steeds probleme om regte besluite in die allerdaagse lewe te neem. Besluite wat vêrrykende gevolge vir die toekoms inhou. / Educational Studies / M. Ed. (Sosio-Opvoedkunde)

Ethic education This diploma work deals with newly implemented school subject "Ethic education" at the school system in the Czech Republic. "Ethic education" has been defined as a project, where main topic is to develop pro-social behaviour. This diploma work specifies elementary educational aims of this project and analyses its particular educational components: contain, methods, style, topics. It also deals with the process of implementation into the Czech school system, in what social context has ethic education has been developing, how it is embodied into Framework Education Programme documents and how psychology as a science looks at moral development of a human being. Author looks at the ethic education through prism of universal principles and outcomes, such as Christian ethics and natural moral law.

Att undersöka bokföringsmanipulation är av stor betydelse bland stora företag eftersom manipulationer hos stora företag har stora risker för kunder och andra intressenter. Om många småföretagare skulle genomföra bokföringsmanipulationer, skulle konsekvenserna bli större än för stora företag. En redovisningskonsult som hjälper småföretagare att sköta löpande bokföring och rapportering till myndigheter har möjligheter att förhindra lagöverträdelse och genomföring av bokföringsmanipulation. Tidigare forskning fokuserade främst på stora företag som manipulerar för att presentera sina rapporter på bättre eller sämre sätt än det finns i verkligheten. Undersökningen har fokuserat på en redovisningskonsult och hens agerande på bokföringsmanipulation. Genom identifiering av flera utgångspunkter som kan påverka redovisningskonsultens agerande, försökte vi skapa förståelse kring redovisningskonsultens valmöjligheter och motivering till agerande.  Uppsatsen har inriktat sig att genomföra tre semistrukturerade intervjuer med redovisningskonsulterna. Intervjuerna har baserats på intervjuguide som utformats utifrån teoretiska antagande samt för att besvara undersökningens frågeställningar. Studien har abduktiv ansats eftersom den ger möjlighet att göra val mellan olika tolkningar som var antagna från respondenterna.  Resultaten visade sig att det kan förekommer bokföringsmanipulation bland företagare. Det finns olika riskgrupper bland kunder som kan försöka att manipulera med bokföringen. Om en redovisningskonsult vill driva långsiktiga verksamhet, undviker han eller hon att ta kunder som vill genomföra bokföringsmanipulationer. “Det är inte lönt” säger en av respondenterna. Det finns behov av framtida forskning kring omständigheter som nystartade redovisningsbyråer påträffar med kunder som vill genomföra bokföringsmanipulationer. Ytterligare förslag är en undersökning med liknelser och skillnader i agerande och påträffande av bokföringsmanipulation mellan kvinnliga och manliga redovisningskonsulter. / To investigate accounting manipulation is of great importance among large companies because manipulations at large companies have great risks to customers and other stakeholders. If small businesses were to carry out accounting manipulations, the consequences would be greater than for large companies. An accounting consultant who helps small businesses with accounting and reporting to authorities has the potential to prevent violations of the law and accounting manipulation. Previous research focused mainly on large companies that manipulate to present their reports in a better or worse way than they are. This thesis has focused on an accounting consultant and its actions on an accounting manipulation. By identifying several starting points that can influence the accounting consultant's actions, we tried to create an understanding of the accounting consultant's choices and motivation for action. The thesis has focused on conducting three semi-structured interviews with the accounting consultants. The interviews have been based on interview guides designed based on theoretical assumptions and to answer the survey's questions. The study has an abductive approach because it provides an opportunity to make choices between different interpretations that were adopted from the respondents. The results showed that there may be accounting manipulation among entrepreneurs. There are different risk groups among customers who may try to manipulate the accounting. If an accounting consultant wants to run a long-term business, he or she avoids taking clients who want to perform accounting manipulations. "It does not pay," says one of the respondents. There is a need for future research on circumstances that start-up accounting firms encounter with clients who want to carry out accounting manipulations. Another suggestion is an investigation comparing the differences in actions and the findings of accounting manipulation between female and male accounting consultants.

The purpose of this dissertation was to conduct an outcomes-based program evaluation for the Louisiana State Penitentiary (Angola) campus of the New Orleans Baptist Theological Seminary. The study included one primary research question, with two subquestions. The primary research question asked to what extent students in the program developed moral judgment consistent with program goals of rehabilitating students and preparing them for effective ministry. The first subquestion asked whether statistically significant differences existed in the moral reasoning of students of different class years. The second subquestion asked whether statistically significant differences existed in the moral reasoning of students of different personality types. A cross-sectional study was conducted with students during the fall of 2005 using the Defining Issues Test 2 (DIT-2) and the Myers-Briggs Type Indicator (MBTI) instruments. All 101 program students were invited to participate in the study. To provide a benchmark for student scores, 30 Seminary faculty members were asked to complete the DIT-2. The student response rates were 94% for the DIT-2 instrument and 97% for the MBTI instrument. The response rate for faculty was 20%. After removing two outliers from the freshmen class, statistically significant differences were found in the principled moral reasoning scores (P scores) of freshmen (m = 22.146, sd = 12.002) and juniors (m = 30.274, sd = 13.165). No significant differences were found in moral reasoning based upon personality types. The mean P score among faculty members was 34.02 (sd = 15.25). In response to the primary research question, it was determined student scores did show moral reasoning differences consistent with the program goals. Conclusions reached in this study were limited because of the cross-sectional design. Further research is necessary before conclusions may be generalized beyond the sample.