<p>This thesis studies public service social workers' opinions regarding their ability to act with moral courage as loyalty conflicts occur. The purpose of the thesis is to describe the social workers' experiences of their possibilities to stand up for what they believe in. We made qualitative interviews with five social workers in Stockholm. In an effort to pinpoint their experiences we asked them questions about what they want but cannot do and what is stop-ping them, what they do not want to do and why, aswell as what the possible solutions would be as loyalty conflicts occur. We were able to identify five different opinions on the organisa-tional cultures and how the employees' experience the extent of their actions. The social workers agree that at the moment they are able to alert a manager should a loyalty conflict occur and neither would want to further complicate the situation by working slower.The ob-stacles for acting in a loyalty conflict is connected to the hierarchies and abuse of power and personal impediments like their own expectations and dejected opinions such as "nothing is going to change anyway". When the social worker chooses not to act it is often because of moral values.</p>

The topic of this thesis is the criminological significance of crime reporting. The first part deals with the issues of latent crime, the part of crime which stays hidden. It describes the possibilities and limits of crime recording and the reasons why a significant part of crime stays in the so called dark area of crime and gets never discovered by police. The most significant cause of latent crime seems to be the non- reporting behavior of victims. The second part closely looks at the non-reporting behavior of victims and describes the individual factors, which lead to the decision to not report a crime to the police. First and nearly most important factor described is the cost and benefit theory. Second factor that the thesis is dealing with is the trust in police in a specific territory. Third factor is the influence of neighborhood in which the victim lives and fourth is the influence of victim's age. Fifth factor described in this thesis is the gender of the offender, primarily the fact, that crimes committed by women get reported less than crime committed by men. Special chapter is dedicated also to the reporting of domestic violence. The third part of this thesis deals with reporting of corruption, primarily of bribery criminal offences. In this area Czech Republic still doesn't have legal...

This thesis studies public service social workers' opinions regarding their ability to act with moral courage as loyalty conflicts occur. The purpose of the thesis is to describe the social workers' experiences of their possibilities to stand up for what they believe in. We made qualitative interviews with five social workers in Stockholm. In an effort to pinpoint their experiences we asked them questions about what they want but cannot do and what is stop-ping them, what they do not want to do and why, aswell as what the possible solutions would be as loyalty conflicts occur. We were able to identify five different opinions on the organisa-tional cultures and how the employees' experience the extent of their actions. The social workers agree that at the moment they are able to alert a manager should a loyalty conflict occur and neither would want to further complicate the situation by working slower.The ob-stacles for acting in a loyalty conflict is connected to the hierarchies and abuse of power and personal impediments like their own expectations and dejected opinions such as "nothing is going to change anyway". When the social worker chooses not to act it is often because of moral values.

本研究探討吹哨者保護制度對公司、員工與會計師產生之影響。模型結果顯示，完善的吹哨者保護制度可以提升員工的吹哨意願，進而使公司傾向誠實表達；完善的吹哨者保護制度可能增加或減少會計師的審計成本，會計師若預期公司因員工吹哨意願提高而傾向誠實表達，可降低審計成本，惟公司若不實表達且會計師並未經由查核發現時，會因為員工吹哨而產生商譽等重大損失。因此會計師於不同資本規模、客戶數量、事務所文化、員工素質等狀況下，會產生相異之審計成本變化。 / This study discusses the effect of Whistleblower protection system on firms, employees, and external auditors. Results of the models show that, a perfect Whistleblower protection system can motivate employees to blow the whistle and thus make the firm present honestly. A perfect Whistleblower protection system may increase or decrease external auditors’ audit costs. External auditors may decrease audit costs if they expect the firm will present honestly due to the enthusiasm of employees to blow the whistle, while external auditors may increase audit costs if they can’t afford the loss of goodwill when they couldn’t find the misstatement and the employee blowed the whistle. Therefore, external auditors have different changes in audit costs under different conditions, such as capital scale, number of clients, office culture and staff quality.

Tillit kan kännetecknas av sårbarhet och osäkerhet i en situation, eftersom det handlar om inställningen som en person har för att kunna uppnå individuella mål. Det är ett begrepp som är svårt definiera eftersom tillit hos människor kan se olika ut. Tillit till system är viktigt för att användare ska våga använda systemet. Företag med över 50 anställda måste enligt det nya EU-direktivet 5 maj 2022 inrätta digitala visselblåsarsystem för att anställda ska kunna rapportera missförhållanden på företaget. Denna studie gjordes med ett externt företag som var i behov av ett visselblåsarsystem och syftet var att undersöka ”Hur kan ett visselblåsarsystem designas för att en användare ska känna tillit till systemet?”. För att besvara denna fråga gjordes litteraturstudie, semistrukturerade intervjuer och enkäter. Utifrån insamlad empirisk data från dessa metoder gjordes en analys och triangulering. Slutresultatet blev tio riktlinjer riktat till utvecklare av visselblåsarsystem, riktlinjer som främst är tänkt att användas i analys- och kravfasen på UX-cykeln. Riktlinjerna är tänkta att underlätta en UX-designers arbete för att få användare att känna tillit till ett visselblåsarsystem. Studiens slutsats är att aspekter som påverkar tilliten är både funktionella, visuella och bakomliggande faktorer. Vilket är viktigt att ha med sig vid utvecklandet av ett visselblåsarsystem. / Trust can be characterized as vulnerability and insecurity in a situation because it’s about the mindset a person has to reach an individual goal. It’s a term that’s hard to define since trust is different for each individual. Trust is important in systems to make sure that a user dares to use it. According to the new EU directive 5 May 2022 Companies with more than 50 employees must establish a digital whistleblowing system so that employees can report malpractice. The purpose of this study was to investigate "How can a whistleblower system be designed so that a user trusts the system?" and collaborated with an external company that was in need of a whistleblower system and. To answer this question, a literature study, semi-structured interviews and questionnaires were conducted. Based on empirical data, collected from these methods, analysis and triangulation were performed. The end result was ten guidelines aimed at developers of whistleblower systems, where they are primarily intended to be used in the analysis and requirements phase of the UX-cycle. The guidelines are intended to facilitate the workload for a UX-designer and to help users feel trust in a whistleblower system. The conclusion from this study is that aspects that affect trust are both functional, visual and underlying factors which are important to take into account when developing a whistleblower system.

近來各國政府對於公共服務的提供，越來越傾向公私協力的方式，以滿足人民的多元需求，但是有時因為政府的監督效率不彰甚至是政府與財團勾結，以至於企業組織的不法行為嚴重影響了公共利益。而外部的監督機制效果失靈，弊端揭發(whistle blowing)就成為了最後一道防線。但是，不論在公私部門，只要是在組織內揭露不法情事，勢必牽涉許多複雜的因素，以及可能對揭發者造成風險，再加上我國法制的不健全難以對揭弊者提供完善的保護，這些都將影響成員揭發的意願。 因此，為探討上述問題，本研究採取質性研究的方式，運用文獻回顧與深度訪談作為研究方法。本研究的研究架構是從弊端揭發者的心理進程發展依序探討，首先，以公務倫理或企業倫理、揭弊前因素以及預期揭弊後因素之三類現有因素做出初步判斷，再者，以前述判斷結果作為依據，將揭弊管道、對象以及手段納入綜合考量，最後做出揭發弊端與否的決定。本研究之研究發現認為，第一，企業倫理與公務倫理難以促使揭弊行為產生。第二、有利組織弊端揭發的情境與結構包括溝通管道暢通、扁平化的組織以及創新傾向的組織文化並且權力在其中居於主導地位。第三、現行保護機制無法保障私部門成員之工作與公務人員之安全。 另外，建議後續研究者可以選擇公私協力之個案，或是可以就組織中的「有權者」的角度來探討。最後，本研究根據研究發現提出幾點實務建議： 一、 制定公益揭發專法 二、 增加組織成員職涯規劃的多元性 三、 加重行賄者責任 四、 改善政風單位處理程序 關鍵詞：弊端揭發過程、公務倫理、企業倫理、弊端揭發者保護機制 / Nowadays, to satisfy the diverse demands from people, governments tend to work with business organizations to provide better public service. However, due to the possibilities of poor supervision from governments and collusion between both parties, public interest is often under great threat or even severely violated. Therefore, whistle-blowing will be the last defense once the external control systems fail. No matter in public or private organizations, it may put the whistleblower at risk while disclosing wrongdoings which involves many complex factors. And it could also affect people’s willingness of being a whistleblower due to the lack of protecting system in our existing legal regime. To investigate above topic, this study is conducted with qualitative research analysis, and is to use documentary analysis and depth interview as the research methods. The conceptual framework is to investigate by the whistleblower’s psychological process in sequence. First of all, the whistleblower will make the initial judgments with three existing factors: administrative ethics or business ethics, the factors prior to whistle-blowing, and the expected factors after whistle-blowing. Therefore, based on the initial judgments mentioned above, the whistleblower will decide whether to blow the whistle or not after taking channels, objects, and means into account. The findings of this research indicate three following points: (1) Administrative ethics or business ethics lead to little possibility that brings out whistle-blowing. (2) The situations or structures which are conducive to whistle-blowing include unimpeded communication channel, horizontal organization, and innovation-tended organizational culture. And the power holds a dominant position. (3) Existing protecting system cannot ensure the right to work of people working in private sector, nor the safety of public servant. In addition, the author suggests that succeeding investigators choose the case related to public private partnership, or probe from the perspective of the powers. At last, the practical suggestions based on the findings of this study are as following: 1. To legislate for public interest disclosure 2. To enrich the diversity of members’ career development 3. To aggravate the consequences of giving bribes 4. To improve the working procedures of the department of civil service ethics Keywords: the Process of Whistle-blowing, Administrative Ethics, Business Ethics, Whistleblower Protecting System

The period of crisis is ongoing and still poses challenges for companies. In the aftermath of Covid-19 pandemic, the effects of the Russian war of aggression and inflation increase economic pressures. This might lead to less expenses on Compliance and increase the vulnerability to Compliance-violations. At the same time, legal policy trends are moving toward a stronger commitment to Compliance and transparency (e.g., the German Act on Corporate Due Diligence Obligations in Supply Chains or implementation laws of EU Whistleblower Directive). In this edition, our authors address some of these legislative trends as well as the question of the limits of “Creative Compliance”.

Lorsqu’un salarié s’exprime publiquement à propos de son travail, deux normes juridiques interviennent généralement : l’obligation de loyauté et la liberté d’expression. La première étant prévue à l’article 2088 du Code civil du Québec et la seconde bénéficiant d’une protection constitutionnelle et quasi constitutionnelle, ce mémoire porte sur l’interprétation actuelle de ces deux normes par les tribunaux canadiens et québécois dans les cas de critique ou de dénonciation de l’employeur. Nous nous sommes intéressés à trois questions distinctes. La première de ces questions a consisté en l’analyse du raisonnement des décideurs mobilisés dans des causes relatives à la critique et à la dénonciation de l’employeur. Nous avons vérifié si les sources de droit utilisées par ces décideurs et les décisions qu’ils ont rendues ont pu être influencées par différents facteurs émanant du contexte du litige. Ensuite, nous avons analysé l’impact de l’utilisation des technologies numériques de communication dans ces mêmes décisions. Nous voulions déceler de potentielles divergences dans le raisonnement des décideurs en fonction du recours par le salarié d’une telle technologie afin d’acheminer son message. Enfin, nous avons évalué la protection offerte aux salariés contre les mesures disciplinaires par les récentes lois québécoises encadrant la divulgation d’actes répréhensibles lorsque ceux-ci se sont exprimés publiquement. Nous avons observé que s’il existe des différences dans le raisonnement des décideurs selon les différents facteurs contextuels, ces différences sont négligeables en comparaison avec l’impact de l’utilisation d’une technologie numérique de communication : les décideurs ont interprété largement la liberté d’expression et ils ont été plus sévères envers les salariés utilisant une technologie numérique de communication. Les recours provenant des lois québécoises encadrant la divulgation d’actes répréhensibles ont été très peu utilisés par les salariés et les décisions qui en résultèrent furent désavantageuses aux salariés pour l’ensemble. / When an employee speaks publicly about his work, two legal norms generally come into play: the duty of loyalty and freedom of expression. The first being codified in the Civil Code of Québec in art. 2088 and the second benefiting of a constitutional and quasi-constitutional protection, this research focuses on the current interpretation of these two norms by Canadian and Quebec courts in cases of criticism or denunciation of the employer. We looked at three separate questions. The first of these questions consisted of the analysis of the reasoning of mobilized decision-makers in cases relating to criticism and denunciation of the employer. We verified whether the sources of law used by these decision-makers and the decisions they rendered could have been influenced by various factors emanating from the context of the dispute. Then, we analyzed the impact of the use of digital communication technologies in these same decisions. We wanted to identify potential differences in the reasoning of decision-makers based on the employee's use of such technology in order to get their message across. Finally, we assessed the protection offered to employees against disciplinary measures by recent Quebec laws governing the disclosure of wrongdoings when they have expressed themselves publicly. We observed that while there are differences in the reasoning of decision-makers based on different contextual factors, these differences are negligible in comparison with the impact of the use of a digital communication technology: decision-makers have broadly interpreted freedom of expression and they have been tougher on employees using a digital communication technology. The remedies provided by Quebec laws governing the disclosure of wrongdoing have been rarely used by employees, and the resulting decisions were all disadvantageous for them.