This thesis is devoted to professional ethics teachers in kindergarten. It focuses on ethics and associated teaching profession. The theoretical part includes clarification of the theoretical concepts, such as ethics and morality. Describes the changes in history in the education of childcare, in the approach to the theory of education and the educator requirements. The practical part includes the research investigation, which focuses on the views of teachers and the general public on the professional morality associated with the creation of a code of ethics for teachers. Part of the research part is a description of the methods that were used to meet objectives. Also includes the interpretation of the data, and finally, evaluate the position of the public and of teachers to professional ethics educator with views on the content of the proposal for a code of ethics. The conclusion of the thesis assesses the evidence and circumstances, which have been identified in the course of the investigation.

<p>The purpose of this study was to examine how social work professionals view their professional role and how they think about the concept of social work. I also wanted to investigate what they believe characterize a professional social work. For the purposes of this study, I chose a qualitative approach in which I interviewed five people linked to the social work. The theories which I have assumed in the analysis of the results are power theory, organization theory and professional theory. The results of this study show that the respondents believe that a professional social work is performed by someone who has training and experience in the field. They believe that social work is characterized by words such as development, change, relationships and help.</p><p>The results of the study also show that the social work involves a gamble between power and help just as Skau (1993) raises in the book <em>between power and help.</em> It is the organization, in which the social worker is employed, that sets the guidelines and framework for the formulation of social work. Although social workers often find themselves in bureaucratic organizations, they have a wide discretion and collaboration with other agencies is a necessity in order to help people with social problems.</p>

The purpose of this study was to examine how social work professionals view their professional role and how they think about the concept of social work. I also wanted to investigate what they believe characterize a professional social work. For the purposes of this study, I chose a qualitative approach in which I interviewed five people linked to the social work. The theories which I have assumed in the analysis of the results are power theory, organization theory and professional theory. The results of this study show that the respondents believe that a professional social work is performed by someone who has training and experience in the field. They believe that social work is characterized by words such as development, change, relationships and help. The results of the study also show that the social work involves a gamble between power and help just as Skau (1993) raises in the book between power and help. It is the organization, in which the social worker is employed, that sets the guidelines and framework for the formulation of social work. Although social workers often find themselves in bureaucratic organizations, they have a wide discretion and collaboration with other agencies is a necessity in order to help people with social problems.

Denna studie behandlar mellanchefer inom vården i den offentliga sektorns arbetssituation. Mellanchefer inom vården innehar ofta en roll som sjuksköterska och en roll som avdelningschef. Den dubbla rollen kan vara problematisk då man ska tillgodose den etik och moral som professionen innebär samtidigt som resultat ska levereras till verksamheten. Syftet med studien var att söka ökad förståelse för om det finns en konflikt mellan profession och verksamhetskrav samt hur denna konflikt uppstår. Intentionen var också att undersöka om det kan leder till brott mot Det psykologiska kontraktet. Resultatet visade att professionen som sjuksköterska kommer i konflikt med verksamhetskraven och att detta kan leda till brott mot Det psykologiska kontraktet. Av studien framgick även att konflikt kan uppstå mellan de olika professionerna på sjukhusen, framförallt mellan sjuksköterskor och läkare. Även politisk påverkan har en effekt på verksamheterna dock leder det troligen inte till upplevt brott mot Det psykologiska kontraktet. / The purpose of this study is to seek greater understanding of middle managers in public sector work situation. This is by studying whether there is a conflict between their profession and business requirements and how this conflict can arise. The intention was also to investigate whether or not this could lead to violations of the psychological contract. The study deals with middle managers in healthcare that often has a role as a nurse and a role as the manager. The dual role can be problematic as they are aimed to satisfy the ethics and morals that the profession means and at the same time deliverer result to the business. The results showed that the profession as a nurse comes into conflict with the business requirements and that this may lead to violations of the psychological contract. The study also showed that the conflict may occur between the different professions in hospitals, particularly between nurses and doctors. Also the political influence has an effect on operations; however this does not lead to violations of the psychological contract.

Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision. Bland annat talas det om tankesättet profession-independence; uppfattningen om revisorers förmåga att arbeta oberoende. Metoden som användes var kvalitativ. Totalt sex professionella kreditgivare intervjuades, i sex separata intervjuer. Intervjuerna var öppna och semistrukturerade, de spelades in på diktafoner och renskrevs efteråt. Empirin visade att nästan alla kreditgivare hade samma uppfattning, att relationsmarknadsföringen inte är ett hot mot oberoendet. Det fanns flera faktorer som gav kreditgivarna förtroende för revisorerna och detta förtroende var så starkt att de inte trodde relationsmarknadsföringen skulle orsaka problem. Analysen som gjordes av inhämtade data är att de intervjuade kreditgivarna ser revisionen som försäkran, samt att relationsmarknadsföringen inte tros leda till förstört oberoende eftersom den vänskap som relationsmarknadsföringen kan generera inte tros ha effekter på oberoendet. Svaren från de intervjuade förknippades med tidigare teorier, inkluderandes teori kring revisionsarenan, och studien finner potential till möjlig utveckling av befintlig teori. Slutsatsen var att det framkommit indikationer på att relationsmarknadsföring inte kommer att skada revisorernas profession-independence och att detta går att härleda till tre faktorer: Upplevda mekanismer som förhindrar beroendeställning, Goda erfarenheter av revisorer och Eget behov av att agera i oberoende projiceras på revisorerna. Ytterligare förslag till framtida forskning presenterades.

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Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms. Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit. Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit. Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.

A farmácia comunitária ocupa um importante espaço no cenário da saúde pública brasileira, como local de dispensação de medicamentos e de contínua promoção do consumo de medicamentos para a população. Nesses estabelecimentos, o usuário busca através do consumo de produtos, prescritos ou não, o restabelecimento da sua saúde. O farmacêutico é o profissional de saúde com formação específica sobre medicamentos e que, pelo imperativo da legislação sanitária, é colocado como responsável técnico, nesse lócus. Qual sua motivação para ingressar nessa carreira? Como é a sua práxis e qual a realidade percebida por ele nesse cotidiano? Este trabalho teve como objetivo identificar a concepção que os farmacêuticos responsáveis técnicos, atuantes em farmácias comunitárias do estado do Rio de Janeiro, têm sobre a sua prática profissional e como essa visão pode estar relacionada à implementação de práticas focadas no paciente, tais como a Atenção Farmacêutica. Foram realizadas 15 entrevistas semi-estruturadas com farmacêuticos responsáveis técnicos de farmácias do estado do Rio de Janeiro, representando a seguinte tipologia: farmácias de rede estadual, de rede local e familiar. A categorização do discurso dos farmacêuticos mostrou, pelo menos, quatro convergências: a deficiência no processo de formação acadêmica, a prática farmacêutica migrando para o paciente, as contínuas dificuldades da população quanto ao uso de medicamentos e o conhecimento superficial do conceito de Atenção Farmacêutica. Pensa-se que a realidade encontrada possa não ser muito diferente da de grande número de farmácias comunitárias do próprio estado do Rio de Janeiro, sendo necessário fazer reflexões sobre esse tema, para nos conduzir a um momento de discussão sobre quais elementos poderão vir a garantir, que a práxis farmacêutica se insira com complementaridade nos serviços de saúde. / The community pharmacy has an important scene in the Brazilian public health, and local medication dispensing and continuously promote the consumption of medicines to the population. In these establishments, the user search through the consumption of products, prescribed or no, the restoration of his health. The pharmacist is a health professional with specific training on drugs and that the imperative of health legislation, is placed as technical manager, this locus. What is your motivation to enter this career? How is your practice and what is perceived by him in everyday reality? This study aimed to identify the conception that pharmaceutical technicians responsible, active in community pharmacies in the state of Rio de Janeiro, have on their professional practice and how this vision can be related to the implementation of patient-focused practices, such as pharmaceutical care. 15 semi-structured interviews with pharmacy technicians in the state of Rio de Janeiro were held responsible pharmacists, representing the following typology: pharmacies statewide network of local and family network. The categorization of the speech of pharmacists showed at least four convergences: a deficiency in the academic learning process, pharmaceutical practice migrating to the patient, the continuing difficulties of the population regarding the use of drugs and the superficial knowledge of the concept of pharmaceutical care. It is thought that the actual situation may not be very different from the large number of community pharmacies in the state of Rio de Janeiro itself, calling for thoughts on this topic to bring us to a moment of discussion about which elements are likely to ensure , the pharmaceutical insert with complementary praxis in health services.

This is a study about the social work profession and the changes which now is being implemented, influenced by efficiency and digitalization. How social services works with financial assistance for those who can’t earn their own living is changing. The traditional street-level bureaucracy with face to face-meetings is being replaced by a more digital work method: “Trelleborgsmodellen”, where the bureaucrat doesn't meet the client during the assessment of the need of financial assistance. The data for the study was collected via three focus groups held in Trelleborg, Gotland and Lidköping. The result showed that bureaucrats in Lidköping and on Gotland had a fear that important details could go missing with the removal of the face to face-meeting. That fear was not present in Trelleborg, were they instead talked about all the benefits that they saw with a simplified, fast and effective administration process. That simplified process is a result of deskilling, the need for education in social work doesn't exist anymore in Trelleborg.

A farmácia comunitária ocupa um importante espaço no cenário da saúde pública brasileira, como local de dispensação de medicamentos e de contínua promoção do consumo de medicamentos para a população. Nesses estabelecimentos, o usuário busca através do consumo de produtos, prescritos ou não, o restabelecimento da sua saúde. O farmacêutico é o profissional de saúde com formação específica sobre medicamentos e que, pelo imperativo da legislação sanitária, é colocado como responsável técnico, nesse lócus. Qual sua motivação para ingressar nessa carreira? Como é a sua práxis e qual a realidade percebida por ele nesse cotidiano? Este trabalho teve como objetivo identificar a concepção que os farmacêuticos responsáveis técnicos, atuantes em farmácias comunitárias do estado do Rio de Janeiro, têm sobre a sua prática profissional e como essa visão pode estar relacionada à implementação de práticas focadas no paciente, tais como a Atenção Farmacêutica. Foram realizadas 15 entrevistas semi-estruturadas com farmacêuticos responsáveis técnicos de farmácias do estado do Rio de Janeiro, representando a seguinte tipologia: farmácias de rede estadual, de rede local e familiar. A categorização do discurso dos farmacêuticos mostrou, pelo menos, quatro convergências: a deficiência no processo de formação acadêmica, a prática farmacêutica migrando para o paciente, as contínuas dificuldades da população quanto ao uso de medicamentos e o conhecimento superficial do conceito de Atenção Farmacêutica. Pensa-se que a realidade encontrada possa não ser muito diferente da de grande número de farmácias comunitárias do próprio estado do Rio de Janeiro, sendo necessário fazer reflexões sobre esse tema, para nos conduzir a um momento de discussão sobre quais elementos poderão vir a garantir, que a práxis farmacêutica se insira com complementaridade nos serviços de saúde. / The community pharmacy has an important scene in the Brazilian public health, and local medication dispensing and continuously promote the consumption of medicines to the population. In these establishments, the user search through the consumption of products, prescribed or no, the restoration of his health. The pharmacist is a health professional with specific training on drugs and that the imperative of health legislation, is placed as technical manager, this locus. What is your motivation to enter this career? How is your practice and what is perceived by him in everyday reality? This study aimed to identify the conception that pharmaceutical technicians responsible, active in community pharmacies in the state of Rio de Janeiro, have on their professional practice and how this vision can be related to the implementation of patient-focused practices, such as pharmaceutical care. 15 semi-structured interviews with pharmacy technicians in the state of Rio de Janeiro were held responsible pharmacists, representing the following typology: pharmacies statewide network of local and family network. The categorization of the speech of pharmacists showed at least four convergences: a deficiency in the academic learning process, pharmaceutical practice migrating to the patient, the continuing difficulties of the population regarding the use of drugs and the superficial knowledge of the concept of pharmaceutical care. It is thought that the actual situation may not be very different from the large number of community pharmacies in the state of Rio de Janeiro itself, calling for thoughts on this topic to bring us to a moment of discussion about which elements are likely to ensure , the pharmaceutical insert with complementary praxis in health services.