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[{"key": "dc.contributor.author", "value": "Malkam\u00e4ki, Miika", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2012-01-23T20:43:14Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2012-01-23T20:43:14Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2012", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1192598", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/37238", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tarkoituksena oli kartoittaa tilintarkastajien ja rahastonhoitajien eettisyytt\u00e4 kyselyhaastattelun keinoin. Lis\u00e4ksi tavoitteena oli selvitt\u00e4\u00e4 vastaajien saama eettinen koulutus ja sen vaikutukset heid\u00e4n eettisyyteens\u00e4 sek\u00e4 aikaisempaan tutkimukseen perustuen, mit\u00e4 eettisi\u00e4 arvoja vastaajat pitiv\u00e4t t\u00e4rkeimpin\u00e4 ammattinsa kannalta. Kyselyyn vastasi yhteens\u00e4 75 henkil\u00f6\u00e4, joista 41 oli tilintarkastajia ja 34 rahastonhoitajia. Tutkimukseen valitut henkil\u00f6t edustivat eri organisaatioita kattavan kokonaiskuvan saamiseksi kahdelta toimialalta. \r\nTutkimus on luonteeltaan p\u00e4\u00e4painoisesti kvantitatiivinen, mutta siit\u00e4 voidaan l\u00f6yt\u00e4\u00e4 my\u00f6s kvalitatiivisia piirteit\u00e4. Vastaukset analysoitiin PASW Statistics 18 -ohjelman avulla. Haastattelujen perusteella l\u00f6ydettiin tutkimusongelmia avaavia tuloksia. Kahden ammattiryhm\u00e4n eettisess\u00e4 k\u00e4ytt\u00e4ytymisess\u00e4 ei havaittu suurta eroa, mutta rahastonhoitajien voitaisiin sanoa olevan opportunistisempia tilintarkastajiin verrattuina. Toisin sanoen heid\u00e4n riskinottokykyns\u00e4 on parempi. Eettisen koulutuksen havaittiin tuottavan eettisempi\u00e4 vastauksia, jos koulutusta oli saatu paljolti. Aikaisempaan tutkimukseen perustuva arvokysely teki selv\u00e4n eron poliisien ja rahastonhoitajien ammatin v\u00e4lille. Tilintarkastus sijoittui vastauksissa n\u00e4iden kahden ammatin v\u00e4limaastoon. Ammattien v\u00e4liset arvoerot olivat suurimmillaan tuloksellisuudessa, joka oli rahastonhoitajille t\u00e4rke\u00e4\u00e4.", "language": "", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Miika Malkam\u00e4ki (mijusama) on 2012-01-23 20:43:12.421659. Form: Pro gradu -lomake (1 tekij\u00e4) (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake-1-tekijae). JyX data:", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija@noreply.fi) on 2012-01-23T20:43:14Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201201231059.pdf: 1249807 bytes, checksum: 2fce8d97ddf3eb3cea5f202c8f4b7a45 (MD5)\r\nlicense.html: 5043 bytes, checksum: 21da31bf8dad05ab75f6147d61f0590d (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2012-01-23T20:43:14Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201201231059.pdf: 1249807 bytes, checksum: 2fce8d97ddf3eb3cea5f202c8f4b7a45 (MD5)\r\nlicense.html: 5043 bytes, checksum: 21da31bf8dad05ab75f6147d61f0590d (MD5)\r\n Previous issue date: 2012", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "82 sivua", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Eettisyys", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": 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