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Dissertations / Theses on the topic 'Code of ethics for business consultant'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Blaauw, Johan Willem Henri. "The design of a code of ethics for text editors / by Johan Willem Henri Blaauw." Thesis, Potchefstroom University for Christian Higher Education, 2001. http://hdl.handle.net/10394/3680.

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Language practitioners the world over have been struggling for professional recognition for many years. In many instances the emphasis has been on establishing measures like legislation to regulate the industry. However, many institutions have also realised that external regulation such as legislation is not enough and that language practitioners in general and text editors specifically needed an internal regulating mechanism. This mechanism was not just something internal to the industry but was more personal, and therefore internal to practitioners themselves. In this regard a properly desig

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2

Johnston, Andrew. "Investigation to practicality of a professional code of ethics from MBA graduates." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/97435.

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ENGLISH ABSTRACT: The aim of this study is to investigate the feasibility of implementing an MBA Oath in a South African context for Business Professionals to utilise in their Professional careers, across industries within the economy. The idea of formulating and implementing an MBA Oath to shape the ethical outlook of Business Professionals graduating with MBA degrees was brought into existence at Harvard in 2009. This movement quickly spread throughout internationally acclaimed Universities garnering both widespread support and criticism. This paper will examine the topics relating to Busin

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Bergeson, Tara M. "Building operational excellence utilizing a code of ethics a qualitative case study /." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008bergesont.pdf.

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Booth, Lalita D. "ASccounting ethics and the AICPA code of professional conduct : a view through the lens of ethical theory." Honors in the Major Thesis, University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1243.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.<br>Bachelors<br>Business Administration<br>Accounting

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Rapule, Sello Daniel. "An evaluation of the ethical behaviour of MBA students at a selected business school / Rapule S.O." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7277.

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Business schools have been under scrutiny over the last few years with regard to the type of manager leaders that they produce. This is because the business sector has suffered significantly, both financially and in terms of global reputation due to the unethical conduct of those in management and leadership of the organisations. The scandals that rocked the world in recent times, from business entities such as Enron and Tiger Brands provide examples of the unethical behaviour in the day–to–day running of business and further bring forth the essential need for an in–depth study in the behaviou

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Krejčí, Jiří. "Podnikatelská etika v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224648.

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The master´s thesis deals with business ethics in business organizations. Theoretical part describes business ethics, its theoretical basis and insurance as a sector in which business ethics will be applied. The practical part analyzes the state of ethical standards in the selected company in the form of a query determines the state of awareness of important ethical regulations. The findings suggest steps to remedy the deficiencies.

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Skogström, Daniela, Louise Thörn, and Emilia Grenstadius. "Code of Conduct- Ett kraftfullt eller handlöst verktyg? : En fallstudie om tre svenska apoteks arbete med Code of Conduct." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65193.

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Bakgrund och problemdiskussion: Att ta ett hållbarhetsansvar blir allt viktigare för företag. Dagens konsumenter blir allt mer medvetna om den negativa påverkan deras konsumtion ger upphov till. Därmed ställs högre krav på företagen att ta ansvar genom hela försörjningskedjan. Ett verktyg för detta är Code of Conduct. Apoteken verkar inom läkemedelsbranschen, en bransch som karaktäriseras av komplexa försörjningskedjor. Då antalet apoteksaktörer sedan omregleringen år 2009 har ökat, ställer vi oss därmed frågan hur svenska apoteks arbete med Code of Conduct riktat mot leverantörer skiljer sig

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Böke, Nicole, and Dewy F. Mulder. "The Downward Effect of Ethics in the Value Chain." Thesis, Halmstad University, School of Business and Engineering (SET), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-2539.

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<p>The media has responded toward unethical behavior in rainforests during the ‘80’s, triggering</p><p>the still upcoming trend of investigation of ethical considerations, as described by Macfarlane</p><p>(1995). Many researchers are constantly improving the ethical theories and showing</p><p>continued change in the perception of ethics (Svensson & Wood, 2007)</p><p>The purpose of this research is to identify the effect of ethics on the proactive or reactive</p><p>behavior of companies, with a downward tendency provided in the value chain.</p><p>The theoretical framework consists out of a set

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Grauzľová, Žaneta. "Výkon realitní činnosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232573.

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The aim of this thesis is to define problems in the field of real-estate activities related to business ethics, to explore causes of their origin and to search for possible solutions to improve the present condition. We will get acquainted with the conception of business ethics, their history, place of origin, driving motives and we will learn what the most widely used instruments of business ethics are. This work is dedicated especially to those problems of the Czech real-estate market which are related to business ethics and which are the most discussed ones. The possibilities of supervision

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Lytle, Brittney E. "Efficacy of Codes of Ethics in Nonprofit Organizations." University of Toledo / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1273190302.

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Vránová, Eva. "Podnikatelská etika jako součást pojišťovací praxe." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222288.

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The main aim of the master´s thesis is the analysis of the activities of insurance brokers in terms of adhering to the principles of business ethics in the Insurance practice. Using the questionnaire will found attitudes clients insurance brokers to the issue and still views and opinions of the insurance brokers. The result will be the proposals for streamlining and improvement of intermediary activities in insuracance for company ABC, as and FAOL, a.s. and recommendation for itself Insurance Brokers.

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Maselli, Lukáš. "Tvorba etického kodexu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223468.

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This thesis approaches the topic of ethics, both from a theoretical perspective and from the perspective of its application in business in the Czech Republic. It also intends to discover how the issue of business ethics is addressed and which ethical aspects are most significant in a certain field of business. The results of the thesis are based on the analysis of business ethics in the energy industry in the Czech Republic and also on the analysis of the ethical codes (codes of conduct) of specific companies active in the energy industry in the Czech Republic. From the outcome of these analyz

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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.

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Kobrlová, Marie. "Etické kodexy v podnikatelské praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193774.

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The diploma thesis discusses the issues of ethics and codes of ethics in business. The theoretical part defines basic concepts of ethics, presents its historical development and the methods and tools of business ethics. It also focuses on ethical codes and the area of law and ethics. The practical part consists of a quantitative survey, which provides views of selected business entities of business ethics and the use of codes of ethics in practice.

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GRAZIANO, HERMANN. "Responsabilità e sostenibilità nelle catene alberghiere internazionali tra scelte di riposizionamento strategico e razionalizzazione dei costi." Doctoral thesis, Urbino, 2017. http://hdl.handle.net/11576/2644542.

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de, Groot Niels, and Jimmy Antonsson. "Ethics in Family Businesses and Venture Capital Firms : How managers manage ethical considerations and steer behavior." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57111.

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Business ethics is a fragmented and well covered scientific field. This Master thesis study concerns two type of organizations, namely family businesses (FB’s) and venture capital firms (VCF’s), in relation to the ethical decision-making process, which is a relatively undiscovered field. The study is conducted in the way it sheds a light on the influences on a manager when taking decisions concerning ethical considerations. Important scholars such as Colby and Kohlberg (1987) and Rest et al. (1999) framed the field of moral development of individuals, and what makes managers unaware of their u

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Bumbálková, Gabriela. "Etika v realitní činnosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232858.

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The aim of my thesis is to focus on issues of ethics in real estate operations and search optimal criteria for ethics in the real estate business. I mention ethical codes and their application and rationale at work of real estate agencies and professional associations. Furthermore I explore the real estate market in the Czech Republic in terms of ethics and I mention characteristics of ethically solid agencies, however I will also devote most common unfair practices within the real estate business and the current problems of the real estate market, which do not contribute to an ethical environ

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Larsson, Wahlund Anna. "Effektivitetsmotiverat resonerande : och dess eventuella inverkan på bedömningsförmågan hos redovisningskonsulter." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14954.

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Vid tidigare forskning inom redovisningsområdet har det framkommit att individers (ekonomers) bedömningsförmåga påverkas av effektivitetsmotiverat resonerande. Det innebär att personen ifråga gör en mental avvägning mellan att utföra arbetet för att uppnå bästa effekt eller på det effektivaste sättet under press. Bedömningsförmågan påverkas i negativ men även i positiv riktning av olika faktorer. Tidspress har visat sig ha negativ inverkan. Detta resulterar i att personens bedömning, exempelvis i en granskningssituation kan vara genomförd på ett snabbt och tillräckligt sätt enligt gällande reg

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Sanner, Linda L. "A Composite Index to Measure Integration of Global Business Citizenship." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2944.

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Among the top Fortune 100 U.S. companies, 97% claim to be global business citizens, primarily based on self-evaluated qualitative criteria. The purpose of this quantitative cross-sectional survey design study was to develop a self-administered survey and apply it to calculate a composite index rating that assesses the maturity level a company has attained toward becoming a global business citizen. The theoretical framework underpinning the research was based on the theory of global business citizenship (GBC) and accompanying four-step implementation process. The GBC theory was utilized to deve

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Hájková, Markéta. "Návrh etického kodexu pro společnost Vinařství Ludwig, s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223947.

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The aim of this thesis is to analyze the current situation of business ethics and culture in Vinařství Ludwig, Ltd. and make a proposals lead to improvement of this situation. In the first part of the work on the basis of literature research identified the theoretical and methodological bases, which are needed for the processing of the practical work. The second, practical part of the work is based on a survey of the current state of corporate ethics and culture of Vinařství Ludwig, Ltd. The bases for the survey are internal and external sources of information of company and questionnaire surv

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Protivová, Eva. "Etické a morální aspekty podnikání v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10943.

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The thesis deals with theme of morality and ethics, especially in business area. Theoretical part describes methods and instruments of integration of ethics into business. Practical part consists of three parts. First part is focused on evaluation of Czech business environment from ethical point of view. In second part author describes results of her survey, which examines primarily ethics code issues. Final part is concentrated on description of small company's business practices and on stakeholder analysis.

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Řezáč, David. "Podnikatelská etika ve firmě Eisberg a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222218.

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Master´s thesis deals about Business ethics in Eisberg a.s. First section discuss theoretical resources related to the theme of entrepreneurial ethics. Thesis explains and outlines signifiant terms, which are essential, and summarize techniques used in practical research. Practical section deals with ethical environment in examined company, discuss results of research and propose specific future recomandations for the company.

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Hossain, Afif, and Bama Nazarius Neng. "The role of Corporate Governance and Corporate Social Responsibility in Business expansion : The Case of Grameen Bank." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-8233.

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In the past few years many businesses has suffered some serious setbacks and some banks have even undergone bankruptcy. That’s why Corporate Governance (CG) and Corporate Social Responsibility (CSR) have increasingly become very important in the recent years. This thesis investigates the role played by CG and CSR in business expansion. Further it examines what is CG and CSR and how it can bring about growth in a business. For better understanding of the theories we used a case study approach and chose Grameen Bank (GB) a Bangladeshi bank because of its tremendous success and growth over the ye

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Almeida, Inês Filipa Francisco. "Os códigos de ética e a norma portuguesa de ética : estudo de grandes empresas portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17493.

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Mestrado em Gestão de Recursos Humanos<br>A existência de Códigos de Ética nas organizações, quando bem implementados e divulgados, revelam ser essenciais no espelhar de um comportamento organizacional adequado perante a sociedade. Podem ainda potenciar a diferenciação da empresa perante a concorrência, além de prevenir possíveis fraudes. Esta dissertação tem por objetivo o estudo dos Códigos de Ética em quatro empresas, designadamente, a GALP e as Águas de Portugal dos setores básicos, a NOS das telecomunicações e a SONAE do setor do retalho, comparando-os com os preceitos enunciados na Norma

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Kolaříková, Barbora. "Etické kodexy - jejich úloha ve vztazích mezi podnikateli." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192618.

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This master's thesis deals with Codes od Ethics and their role in relations among entrepreneurs. The aim is to provide a more comprehensive overview of business ethics and its application and use of code of ethics in practice. The theoretical part focuses on the definition of key terms, provides insight into the history of ethics and highlights the linkage between ethical and legal regulation. The thesis further describes the tools and methods of business ethics, another chapter is then devoted to ethical codes. The practical part of the thesis analyses code of ethics in a particular selected

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Tärnblom, Susanne, and Britta Lindman. "Bolagskoden inspiration för idrottsföreningars förtroendearbete?" Thesis, University of Gävle, Department of Business Administration and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-31.

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<p>Titel: Bolagskoden – inspiration för idrottsföreningars förtroendearbete?</p><p>Nivå: Ekonomie magisterexamen med ämnesdjup</p><p>University: Institutionen för ekonomi</p><p>Högskolan i Gävle</p><p>801 76 Gävle</p><p>Sverige</p><p>Telefon: 026-64 85 00</p><p>Telefax: 026-64 86 86</p><p>E-mail: www.hig.se</p><p>Författare: Britta Lindman</p><p>Susanne Tärnblom</p><p>Datum: Juni 2006</p><p>Handledare: Tomas Källkvist</p><p>Syfte: Det primära syftet är att se vad idrottsföreningarna själva anser om hur förtroende för deras verksamhet kan skapas och om de tror att en uppförandekod kan öka förtr

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Krupauerová, Kateřina. "Podnikatelská etika v obchodních organizacích." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224647.

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This thesis is focused on application of business ethics in business organizations. Theoretical part is concentrate on basic concepts related to business ethics and also to social responsibility of companies. In the empirical part I used questionnaire to determine how examined companies implement this business ethics and in the end of my thesis I suggested recommendation how they could improve it.

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Farina, Henrique Carlo. "Qual é a ética da empresa ética? Contradições na vivência de trabalhadores de grandes empresas contemporâneas." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/47/47134/tde-13072015-163232/.

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Este trabalho propõe um estudo crítico da ética empresarial. Para tal nos valemos de três fontes de informação: a produção acadêmica referente ao tema, nove códigos de ética fornecidos publicamente por empresas do setor bancário e a realização de conversas com trabalhadores de grandes empresas do mesmo setor. Na análise da produção acadêmica entendemos que a melhor maneira de compreender a ética empresarial é vê-la como inserida num jogo de forças, onde o poder de barganha de cada um dos envolvidos e afetados pela atuação empresarial (clientes, acionistas, trabalhadores, sociedade, etc.) exerc

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Konečná, Lucie. "Etické aspekty podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193025.

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This thesis covers the topic of the ethical aspects of business. The paper defines what an ethics and a business ethics are and it describes selected tools of business ethics. The practical part focuses on building company called Skanska and on its view of business ethics. This part consists of an interview with managing director of Skanska SK a.s. and of a questionnaire survey. The main goal of this thesis is to analyze the level of the business ethics in this building company. The main research question is: "How important part do the ethical aspects represent in the company Skanska?"

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Kugler, Tomáš. "Naplňování etiky v podnikání ve firmě ABC." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225322.

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The aim of this work is to determine the level of business ethics in the company of ABC. It´s level is determined by comparison with selected aspects of corporate climate. Using the questionnaire are determined range of individual areas, resulting in the identification of critical areas in the company, which serves as the starting point for the proposals to improve the situation. Basis for the design part is enhanced by discussions with management and the author´s observation. The main proposed solution is the implementation of the Balanced Scorecard methodology, whose benefit is the reduction

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Kristenová, Lenka. "Sociální audit ve firmě GEOtest Brno, a. s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221476.

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This master´s thesis deals with an actual theme, which is the business ethics and the corporate social responsibility. It includes view of main concepts. Then is documented situation in GEOtest Brno Company and realized the social audit. Results of the questionnaire research are analysed and completed by concept of introduction.

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Burian, Marek. "Příprava etického kodexu pro firmu XYZ, s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221515.

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This master’s thesis analysis problems, which are related to ethical aspects of doing business in particular company. The basic for this work is the evaluation of an ethical and social environment analysis. On the basic of this analysis is proposed further recommendation for the company and wording ethical code of the company, whose creating was the main content this master’s thesis.

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Hilvenius, Lindqvist Amanda, and Johan Sjödin. "Redovisningsetik : En studie om yrkesetik och medias effekter vid företagsskandaler." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23463.

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Uppfattning om gott och ont, vad som är rätt och fel, kan kraftigt skilja sig mellan olika individer. Hur en människa uppfattar och hanterar begreppet etik är unikt för varje enskild individ i samhället. Syftet med studien är att undersöka hur redovisare och revisorer ser på redovisningsetik och om de använder ett etiskt förhållningssätt och handlingssätt i sitt dagliga arbete. Vidare undersöker studien medias framställning av redovisningsrelaterade företagsskandaler, dess effekter och hur media påverkar involverade parter. Studien utgår från ett abduktivt forskningsperspektiv. Studien består

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Högman, Kristina. "Country-Adjusted Motivation : A Conceptual Model, applied in the Context of Motivation of a Code of Conduct." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35905.

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Companies adopt codes of conduct to set minimum standards on ethical issues, minimums that suppliers must keep. Problems has been found by other researchers regarding suppliers motivation to comply to the code. This study develops a conceptual model for how motivation can be adjusted to different countries, depending on economic situation, politic stability and culture of the country. Country-Adjusted Motivation is made by shaping motivating in relation to the human need that dominates in the country and by using the national culture to colour motivation. The model is applied in the context

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Mintál, Martin. "Je etický kodex cestou k etickému chovaniu?" Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75044.

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The main task of my master's thesis is to identify the function of the code of conduct in multinational corporations, it's real gain in the proces of solving various situations and the measure of it's implementation into the supply chain. Through the comparison of two codes of conduct of multinational corporations is shown the measure of involvement and efficiency of standards stated in these codes applicable in real business environment. Theoretical part is an introduction needed to gain an overall knowledge about this theme. Main part is dedicated to code of conduct, it's content, categories

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Sunga, Gabriel. "Corporate Tax Inversions: An Event Study on the Impact of Treasury Regulations on Domestic and Foreign M&A Target Firms." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1346.

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This paper utilizes a short-term event study to analyze the stock price reaction of domestic and foreign M&A target firms to the 2014, 2015, and 2016 Treasury regulatory announcements aimed at restricting corporate tax inversions. The results suggest that domestic M&A target firms experience insignificant abnormal returns as a result of the Treasury overlooking tax-favored acquisitions by foreign acquirers of domestic target firms with significant locked out earnings. Meanwhile, foreign M&A target firms experience insignificant abnormal returns associated with the ineffective 2014 and 2015 Tre

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Pětroš, Ondřej. "Motivace a etické otázky ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227685.

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This thesis deals with motivation and ethics in the construction industry. The goal of this thesis is to determine the level and potential specifics of motivation and ethics in the construction company. The theoretical part is focused on explanation of basic terms related to the topic. In the practical part of the thesis hypotheses are set, and their correctness is verified through a questionnaire survey and supplemented by a directed interview. Questionnaires are destined for construction companies and direct interviews are conducted in the form of semi-structured interviews with the staff of

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Moleiro, Liane Sofia Martins. "A ética empresarial em portugal : estudo de caso no setor da aviação." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14376.

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Mestrado em Gestão de Recursos Humanos<br>Para acompanharem o contínuo processo evolutivo e simultaneamente alcançarem os seus próprios objetivos organizacionais, as empresas possuem as suas próprias políticas de desenvolvimento e tomam decisões que, por vezes, podem não cumprir certos parâmetros considerados éticos dentro de conceitos e regras universais. Nos primórdios da década de 1990, os conceitos de ética e responsabilidade social começaram a tornar-se parte da agenda empresarial internacional, deste modo, o objetivo do presente trabalho consiste, em analisar detalhadamente em que medi

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Andersson, Josefin, and Sandra Lidholm. "Revisorsrotation : Rotationsreglernas påverkan på revisorns oberoende, revisionskvalitet samt revisorns legitimitet." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17161.

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Bakgrund: Tidigare forskning visar både för- och nackdelar med rotationsregler för revisorer. Vissa menar att revisorns oberoende och revisionskvaliteten stärks i samband med rotationsregler då revisorn inte får en nära relation med sin klient. Samtidigt anger andra forskare att revisorns oberoende och revisionskvaliteten blir sämre då rotationsregler tillämpas. En revisor ska oavsett uppdrag alltid revidera utifrån god revisorssed och alltid vara oberoende vid sina uppdrag. Tidigare forskning anger att revisorns oberoende ses som en professionell tillgång, om en revisor agerar oaktsamt skulle

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Hsiung, David, and Eric Thiman. "Intern kontroll : en studie om arbetet med whistleblowing och vad det kan leda till." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12560.

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Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whis

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Hodovská, Anna. "Společenská odpovědnost podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-433292.

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The diploma thesis is about corporate social responsibility and its application in a selected company. The introductory sections summarize the theoretical background and methodologies used. The following are the sections related to the analysis and the research performer. The design part contains the basic concept of the code of ethics, recommended activities and evaluation in terms of risks, time and finances. The result of the work is this proposal of social responsibility in the company.

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Holm, Olof, Alexander Haglund, and Jonas Sukhin. "Intellektuellt kapital : En jämförelse av årsredovisningar mellan svenska företag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21609.

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Paraplybegreppet intellectual capital (IC) innefattar alla former av tillgångar som saknar fysisk substans och som utgör skillnaden mellan ett företags redovisade värde och deras marknadsvärde. Två noterade företag med identiska tillgångar på balansräkningen kan alltså värderas till helt olika priser. Anledningen är att det finns mer abstrakta former av tillgångar som är svåra att kvantifiera och redovisa. I en årsredovisning finns det utrymme för företag att delge information som de anser viktig. Syftet med studien är att redogöra hur svenska företag inom olika branscher rapporterar och kommu

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Hjorth, Christoffer. "Revisors uppdragstid och dess betydelse för en revisors oberoendeställning i mindre bolag : En kvalitativ studie om revisorns oberoendeställning." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20555.

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I Sverige begränsas allmänna och publika bolags totala uppdragstid för en revisor genom ett flertal lagbestämmelser samt kontinuerliga revisors- och byrårotationer. Mindre aktiebolag i Sverige hamnar dock ofta utanför dessa bestämmelser, vilket resulterar i att den enskilde revisorn i hög grad behöver utgå ifrån principbaserade bestämmelser vid svåra avvägningar. De principbaserade bestämmelserna har varit föremål för förändring under de senaste åren, eftersom uppdragstiderna oftast är betydligt längre i mindre bolag gentemot stora bolag. Detta skapar ett spelrum som ställer högre krav på att

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Andreisová, Lucie. "Péče řádného hospodáře členů statutárních orgánů kapitálových obchodních společností a její vazba na interní compliance programy." Doctoral thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-264712.

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The purpose of this dissertation is to provide its readers with a detailed and comprehensive look at the institute of duty of care, business judgment rule and related civil and partly also criminal liability of members of (not only) statutory bodies of capital business companies, and in this respect also to introduce an internal compliance program as one of the main instruments of good and effective corporate governance. The main objective of this dissertation is therefore to verify or refute the hypothesis whether, and if so in what particular form, can an internal compliance program be seen

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O'Rourke, Kerrie Jean. "The Ethics of Codes of Ethics." Phd thesis, 2017. http://hdl.handle.net/1885/143528.

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Medical codes of ethics have long been understood as social contracts and have evolved in the way they are developed in some countries to reflect this, through regular consultation processes and periodic updates. If the medical code of ethics is breached, then attention often turns to those who breach the code rather than to a search for some inadequacy of the code that failed to change behaviour. By contrast, business codes of ethics are developed for a number of reasons, including legal compliance, and are not always developed in such a wa

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Rašnerová, Helena. "Etický kodex -základní nástroj etického řízení." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-349184.

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Code of Ethics - Basic Tool of Ethical Management Abstract The presented master's thesis is dedicated to the code of ethics which represents the most important tool of ethical management. The code of ethics is beyond legislation an important company self-regulation act which determines above all ethical values and principles and anchors ethical standards of the corporate culture. One of the fundamental aspects of a successful and sustainable business is also the company goodwill consisting of how the company treats all stakeholder constituencies - primarily employees, suppliers and customers,

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Novotná, Tereza. "Etika v podnikání." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313484.

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This thesis presents a contribution to exploration of the business ethics area from the psychological point of view with focus on multidisciplinary character of the subject. The empirical part brings mapping study describing the implementation of the business ethics management system and its impacts on the employees' approaches using example of the specific company. The thesis tries to capture which company functions and operations are covered by the code of ethics, what steps and process were taken when implementing the code, if the implementation of the code influenced employees' approaches

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VEITHOVÁ, Monika. "Etika a ekonomie v průběhu dějin ekonomického myšlení." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-200817.

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The aim of this thesis is to find and describe the relationship between ethics and economics in terms of their separation and return in the history of economic thought. For a comprehensive entry at first basic terms and the most important milestones of economic thought throughout history are explained. The diploma work shows, within the historical framework, the most important trends of thinking of particular economic schools and through proven propositions it either affirms or denies them.

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Nováková, Šárka. "Podnikatelská etika ve farmaceutických firmách." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-348687.

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The diploma thesis is divided in two parts - theoretical and practical. The theoretical part gives a general overview of the basic terms related to the ethics and the business ethics. It also describes business ethics and ethical tools and methods constituting ethics programme of the company. In the practical part it analyzes ethics programme of the farmaceutical companies in the Czech Republic, their using of the ethical tools and methods including their implementation into the daily practice. It uses questionnaires to obtain the data. Created questionnaire is focused on the subjective percep

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Havelka, Ondřej. "Politika firemní pohostinnosti ve světle křesťanské etiky." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-384294.

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The Diploma Thesis "Corporate Hospitality Policy in the Light of Christian Ethics" deals with the question whether there is a fair form and degree of rationalized corporate hospitality compatible with the bases of both general and Christian ethics. The thesis presents a comprehensive view of a wide range of approaches to corporate hospitality from selfless, over rationalized, up to binding, manipulating and corrupt. Corporate hospitality is a very current, widely used management tool. It can be a gratitude for cooperation, expression of regard and respect for a business partner, or demonstrati

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