Denna avhandling behandlar frågan om i vilken utsträckning ett egenintresserat handlande kan vara etiskt berättigat. Utgångspunkten för analysen är homo economicus, den neoklassiska ekonomiska teorins antagande att individer är rationella och ultimat motiveras av sitt egenintresse. Efter en kort översikt av grunddragen i den neoklassiska ekonomiska teorin analyseras och preciseras egenskaperna hos homo economicus. Därefter utformas en normativ etisk teori för individer med anknytning till John Rawls teori om rättvisa. Syftet är att utforma ett teoretiskt ramverk för den etiska bedömningen av egenintresserat handlande. I det avslutande kapitlet tillämpas den rawlsianska etiska teorin på frågor om beskattning och skatteundandragande. Tillämpningen visar att skatteundandragande kränker ett flertal av den rawlsianska etiska teorins principer. Avslutningsvis diskuteras även skattereduktion för hushållsnära tjänster, RUT-avdraget, som ett medel för att komma tillrätta med skatteundandragande i vissa särskilt utsatta branscher. Jag hävdar att skattereduktion för städhjälp kan berättigas utifrån den rawlsianska etiska teorin, medan det ifrågasatta avdraget för läxhjälp inte kan berättigas. / This dissertation deals with the question of whether self-interested actions can be morally justified. The theoretical starting point of the inquiry is homo economicus, the neoclassical economics’ assumption that individuals are rational and ultimately motivated by their self-interest. After a brief sketch of neoclassical economic theory, the main characteristics of homo economicus are analyzed and clarified. A normative ethical theory for individuals drawing on John Rawls’s theory of justice is developed. The aim is to suggest a theoretical framework for dealing with the ethical justification of self-interested actions. In the final chapter of the thesis, the rawlsian ethical theory is applied to issues of taxation, as well as tax evasion and tax avoidance. It is argued that tax evasion/tax avoidance violates several principles identified in the rawlsian ethical framework. Tax deduction for domestic service work, as a measure to overcome tax evasion by transforming black-market work into white-market work, is also discussed. By applying the rawlsian ethical theory it is argued that tax deduction for house cleaning can be justified from the suggested framework, while deduction for the much-debated homework help cannot be justified. / <p>In the printed version of this Ph.D. Thesis the ISBN is incorrect: 9<strong>87</strong>-91-7519-202-4. The correct ISBN is 9<strong>78</strong>-91-7519-202-4 and corrected in the electronic version.The series namn <em>Studies in Applied Ethics</em> is incorrect. The correct series name is <em>CTE</em>.</p>

Man, his ideals and place in this world is a constant question for all people.How should man act in accordance with others? How should he perceivereality and himself? This essay attempts to answer these questions by lookingat Terre des Hommes (Wind, Sand and Stars) by the author Antoine de Saint-Exupéry (1900-1944) with an Objectivist perspective (the philosophy of AynRand). The essay analyzes the book by applying the four main principles ofObjectivism: reason, reality, rational self-interest and capitalism. It begins bylooking at how both Saint-Exupéry and Rand perceive the machine and laboras rational ways of self-sustainment and discovery. The machine serves as aphysical representation of rationality which furthers productivity and alsoeases labor. Later, the essay analyzes how charity, rational egoism and theirrepresentations in the book correspond with Objectivist philosophy.Afterwards it analyzes how reality and truth are represented with language asits proxy of representation and discovers that both authors perceive reality asan absolute and truth as its recognition. Lastly, the essay analyzes therelationship between war and ideology and Rand's and Saint-Exupéry'sthoughts on the subject. It finds some similarities between the two: they bothfind war distasteful and ultimately destructive. However, a difference wasdiscovered concerning the use of ideology. Saint-Exupéry finds little to nouse of it, whereas Rand sees it at man's main defense against philosophicalfallacies. Therefore, the final conclusion is that Terre des Hommes is notentirely an Objectivist book, but there are objectivist principles presented init.

Submitted by Urszula Gabriela Lagowska (ula.lagowska@gmail.com) on 2016-03-29T19:51:45Z No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-03-29T20:04:02Z (GMT) No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-04-14T14:20:32Z (GMT) No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) / Made available in DSpace on 2016-04-14T14:20:44Z (GMT). No. of bitstreams: 1 Show_me_the_money_and_I_will_bring_you_the_head_-_U_Lagowska(1).pdf: 965926 bytes, checksum: f678dee083c9e832405aec1318d7a819 (MD5) Previous issue date: 2016-02-05 / Though many of those who decided to report wrongdoings in their organizations were able to tell their stories (e.g. Bamford, 2014, Armenakis 2004), it is fair to say that there is still much left to uncover. The paper aims to contribute to the literature in three ways. First, it provides preliminary evidence that the wrongdoing linked with individual financial loss leads to higher whistleblowing rate. Secondly, it shows how the experience of anger is related to the higher likelihood to report the wrongdoer but only if the wrongful act is perceived as a cause of one’s financial loss. Finally, the paper establishes first steps for the future development of an experimental procedure that would enable to predict, and measure whistleblowing behavior in the lab environment.

xiv, 144 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number. / This dissertation examined what may account for materialism's relations with psychosocial maladjustment (PM). Materialism is a multi-faceted construct that may differentially involve behavioral tendencies or beliefs and values. Facets of materialism involving beliefs/values are embedded in Unmitigated Self-Interest (USI), a multi-faceted worldview orientation broader than materialism. Study 1 explored whether facets of materialism had distinct patterns of correlations with different aspects of PM and whether relations between facets of materialism and aspects of PM are restricted to facets of materialism alone or are due to broader effects of USI. Study 2 examined whether facet(s) of USI beyond materialist beliefs/values were also associated with PM. Study 3 used longitudinal analyses to examine temporal relations among materialism, USI, and various aspects of PM, examining whether facets of materialism or/and USI were antecedents and/or consequents of PM. In Study 1, undergraduate participants ( n = 839) completed measures of USI, PM indicators, and seven facets of materialism. Multiple regressions indicated that each facet of materialism demonstrated a distinct pattern of correlations with aspects of PM, suggesting that it is useful to treat each facet as a separate construct. Hierarchical regressions indicated that beyond materialist beliefs/values, USI uniquely contributed to PM. In Study 2, members of a community sample ( n =610) completed a 13-facet USI scale and various PM indicators. Hierarchical regression analysis indicated that beyond materialist beliefs/values, Machiavellianism and hedonism were likely to be associated with PM. In Study 3, members of a community sample ( n =610) completed measures of facets of materialism, USI, and PM indicators at two time points. Results indicated that relations between materialism and PM are generally bi-directional. However, somewhat more support existed for materialism as antecedent to rather than consequent of PM. Moreover, relations between materialist values/beliefs as the antecedent and PM as the consequent appeared to be partially accounted for by USI. which contributed additional predictiveness of PM. Furthermore, relations between USI and PM appeared to be unidirectional: USI was found to be the antecedent rather than the consequent of PM. Implications for future research are discussed. / Committee in charge: Gerard Saucier, Chairperson, Psychology; Holly Arrow, Member, Psychology; Warren Holmes, Member, Psychology; Lynn Kahle, Outside Member, Marketing

Masters in Public Administration - MPA / This research report sets up a model of policy development at Traditional Authority level in Namibia that is then used in examining the Ovambanderu constitutional case. Reference to the Generic Model, as used by de Coning (2000) and the Moore (1995) Strategic Triangle is not new or original to this thesis. These models have been used elsewhere and were considered as appropriate for this case study due to the complexity of the issues under consideration. This study attempts to demonstrate the importance of applying public policy models and theories to policy making in Namibia. Firstly, the author has applied the generic model to the Ovambanderu case to elicit information pertaining to the process followed in drafting the constitution. Secondly, the Moore Strategic Triangle was used in furthering discussion on the importance of considering phases and stages in the public policy process, which touch on such aspects as political feasibility, substantive value and administrative feasibility (Moore, 1995). The emphasis here was on the importance of dynamism in the policy-making process, not as a once off event but as an ongoing process. This research report shows that public policy/constitution making needs specialised skills in order for it to be a success. Capacity needs to be sourced and used appropriately, while objectives of the policy/constitution are communicated clearly to the stakeholders. Again the fear amongst the community that once a policy/constitution is implemented it becomes binding and difficult to change needs to be addressed by clearly informing people that a policy remains a statement of intent until it is put to use and once it is implemented there is always room for improvement on issues that may create problems for the affected parties. Another important lesson is the fact that public policy making has been and remains a process as it involves bargaining, issue prioritisation, issue filtration, advocacy, reporting and consultation before decisions are made. The Ovambanderu constitutional problem has now set a scene for better policy planning at Traditional Authority level and the government needs to consider this as a serious phenomenon that can lead to major problems if ignored

This dissertation demonstrates that the Pauline corpus is sufficient to discern a distinction between self-interest and greed. The review of literature in chapter 1 reveals that definitions of greed often rely on such terms as “excessive” and “inordinate,” without defining the terms. Chapter 2 shows Paul’s expectation that believers work usefully in the church, home, and marketplace. Paul exhorted believers to work profitably to bring glory to God, serve others in love, and be self-supporting. Serving others is aided in the marketplace by the information conveyed by prices and profits. This chapter defines “sanctified self-interest” and highlights Paul’s encouragement to generosity. Chapter 3 employs interdisciplinary tools from accounting (income statement and balance sheet) to show greed is manifested as an insatiable desire for more and an unwillingness to give away possessions. The Pauline income statement indicates that greed causes sin at work, such as fraud or neglect. The love of money makes profit the ultimate goal rather than subduing creation and serving others. The Pauline balance sheet represents reasons for holding assets: sustenance, utility, security, and enjoyment. Beyond these assets, maintaining possessions devolves into greedy indulgence and signaling riches. Chapter 4 extends the distinction into standardized categories across cultures and through time by valuing goods in terms of the unchanging standard of hours of human life. Chapter 5 compares the Pauline categories to representative Second Temple Jewish literature to show that Paul’s views of avarice and economics were consistent with, but not identical to, this literature Chapter 6 compares the Pauline categories to representative Greco-Roman philosophical schools to show the fundamental differences with Epicurus, Seneca, and Aristotle. Even when all four superficially agree, the supporting rationale diverges radically. An important conclusion is that the methodology utilized in this dissertation imposes neither modern economic categories nor Pauline categories into every historical text. Chapter 7 summarizes the argument and underscores that the changes facing the church over the next two centuries will be even more rapid than the economic developments of the two centuries since the Industrial Revolution.

The record failure of development aid, massive corruption, escalating poverty rates, resource-related conflicts, systematic exclusion, and general disenfranchisement across the East African Community (EAC) puzzle many development experts, as they do concerned citizens. Instead of espousing inclusive citizen participation, cyclic rounds of national leaders have governed EAC countries using retrograde ideologies, depictive of restrictive leadership interests. Underlying these interests is usually a deep-seated desire for self-entrenchment that crafty leaders impose on hapless masses. In the process, the leaders methodically personify state institutions and systems, rendering them acquiescent to their desires. Over time, destitute citizens also submit to the status quo, yielding a cadre of “acquiesced citizens”. With respect to the above, the three objectives of this study were to analyse how personified leadership styles influence governance and development policies in East Africa; to assess the degree of citizen involvement in public governance, and how this influences development in East Africa; and to develop criteria for citizen-driven development policies that transcend personified governance in East Africa. The findings of this thesis will enable citizens, academia, development practitioners and other stakeholders to unconditionally determine or guide national governance and development agenda. Most importantly, this study has unravelled a new approach for analysing national leadership, in a manner that can potentially enable a country to identify leaders who can champion effective principles of good governance and simultaneously achieve sustainable development. / Development Studies / D. Phil. (Development Studies)

Organisationer tycks investera allt mer i anställningsförmåner för att locka och bevara medarbetare i takt med att konkurrensen om kompetens hårdnat. Denna studie syftar till att skapa en förståelse för varför medarbetare uppskattar förmåner, hur detta skiljer sig mellan yngre och äldre medarbetare och förmåners relation till upplevt organisatoriskt stöd. De primära teoretiska utgångspunkter som använts för att kunna förklara respondenternas upplevelser om förmåner är egenintresseteorin, signaleringsteorin, Williams et al:s. tre dimensioner och Eisenbergers et al.:s tankar om upplevt organisatoriskt stöd. För att fånga medarbetarnas upplevelser har vi genomfört tolv djupgående kvalitativa intervjuer. Resultatet visar att medarbetarnas egna intresse är den viktigaste bakomliggande orsaken till varför de uppskattar förmåner, även om vissa medarbetare också upplever ett signaleringsvärde. Det fanns delade meningar huruvida förmåner ledde till organisatoriskt stöd. Av studien går det att tyda att upplevt organisatoriskt stöd från förmåner påverkas av hur givet medarbetare anser att det bör vara för arbetsgivaren att erbjuda förmåner. Vi fann även vissa tecken på att äldre medarbetare upplevde ett starkare signaleringsvärde från förmåner än de yngre. Slutligen fanns det även indikatorer på att individers livsfaser kan förklara flera skillnader mellan deras upplevelse av förmåner och upplevt organisatoriskt stöd.

Goodwill är ett kontroversiellt begrepp och har varit mycket omdiskuterat inom redovisningslitteraturen. På senare år har andelen redovisad goodwill ökat och blivit en betydande post i företagets balansräkningar. Enligt IFRS 3 ska anskaffad goodwill beräknas som skillnaden mellan köpeskillingen och identifierbara tillgångar och skulder. Eftersom goodwill ofta baseras på ett restvärde och att både IFRS 3 och IAS 36 uppmanar användarna att göra subjektiva bedömningar skapas utrymme för manipulation i redovisningen. Anledningen till det är att redovisningsdata ofta används som underlag för att mäta chefers prestation. Goodwill skapar därför utrymme för cheferna att efter egen bedömning rapportera om postens värde både initialt och i samband med nedskrivningsprövningar. Bedömningarna motiveras ofta med att goodwill förväntas bidra med framtida kassaflöden. Då det är svårt att kunna beräkna och kontrollera framtida kassaflöden på ett tillförlitligt sätt är det intressant att undersöka hur företag motiverar sina värden på goodwill.Syftet med denna studie är därför att skapa en förståelse för vilka effekter IFRS har på redovisningen av goodwill och att undersöka chefers motiv till goodwillredovisning. De frågeställningar som studien baseras på är på vilken grund initialvärdet av goodwill fastställs samt på vilket omdöme nedskrivningen av goodwill baseras. Studien omfattar 12 olika bolag noterade på OMX Stockholm Large Cap. En innehållsanalys har gjorts baserad på årsredovisningar från respektive företag mellan åren 2010 och 2012. För att besvara frågeställningarna har teori och empiri varvats och omtolkats med hjälp av varandra. De teorier som har använts är principal- och agentteorin samt enhetsteorin. Teorin, grundläggande redovisningsprinciper och standards har utgjort en grund för förståelse av empirin. På så vis har mönster observerats som har bidragit till att förstå och tolka på vilka grunder goodwillposten värderas.Studiens resultat bidrar till att visa att det i dagsläget inte finns något sätt att säkerställa att goodwill genererar de positiva synergieffekter som ledningen i företagen initialt påstår att posten kommer att göra. Anledningen till det är att posten grundas på bedömningar som är svåra och kanske omöjliga att verifiera. Därför kan upplysningarna kring goodwill anses vara spekulativa. Studien pekar även på att det kan finnas underliggande motiv som påverkar chefernas värdering av goodwill både initialt och i samband med nedskrivningsprövningar. / Program: Civilekonomprogrammet

This study is in response to globalisation, changing world values and the call in modern literature for leaders of good character. Servant-leadership is offered to fill this requirement because its effectiveness is said to be reliant on the good character of the leader. In the literature this type of leadership is said to represent a new paradigm. The work of servant-leadership's proponent, Robert Greenleaf, is thoroughly examined to explain how his understanding of trust as faith is linked to spirituality and this is the key to understanding the character of servant-leaders. Greenleaf's work is compared with the modern servant-leadership literature and identifies a gap in the literature explaining Greenleaf's spirituality.This is a qualitative analysis using classical Grounded Theory and uses the work of Anthony Giddens to give it a modern sociological grounding. Classical Grounded Theory uses typologies or