"Throwing a game" is a common term used for people who lose a match on purpose. Teams do this for many reasons, and in many ways.
Some teams, assured of winning their series, purposely lose matches in order to obtain a qualifier match. Some of those teams then purposely lose their qualifier in order to not promote to a higher, supposedly tougher, division. In rare cases some managers help others promote by "throwing" their game against them.
There is no commonly accepted attitude towards such moves. Some managers question the morality of these, suggesting the other teams in the series should use every chance to move upward. Others believe managers should be able to do whatever they can within the rules to further the interests of their team.
Even though the motives of the managers engaging in this kind of activity are often found questionable, such behaviour is somewhat encouraged by the way the leagues system in Hattrick works. Unfortunately, there doesn't seem to be a simple way to handle this, so the motion will remain for a while.