Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.

Skärgårdsstiftelsen, which is responsible for several of the archipelago islands in Stockholm, has chosen to explore the possibilities for more sustainable heating systems in buildings on the islands in collaboration with KTH. A reduction of energy use and improving the efficiency of existing heating systems are included as part of the environmental work. This report studies the island of Grinda, which is located outside the area of Vaxholm in Stockholm. The study area consists of a guesthouse consisting of a restaurant as well as conference facilities and four neighboring cottages used for overnighting. The cottages now run solely on direct electricity, both for heating and hot water.

This thesis discusses the possibilities to distribute digital video in a military vehicle. Today, an analogue system is used, which has a maximum capacity of eighteen video sources and the same number of monitors. The purpose of this thesis is to increase the systems capabilities regarding secure distribution and additional functions. Both software and hardware tests are made to investigate the features of the digital video standard MPEG-2. Both the coding delay and the image quality are of great interest.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

In veterinary medicine, penicillin is the most used antibiotic in Sweden. Two dosage forms of penicillin are available in Sweden for use in horses, sodium benzylpenicillin (Na-pc) and procaine benzylpenicillin (proc-pc). Proc-pc is the most used dosage form and is used for intramuscular administration which allows horse owners to treat an animal at home under veterinary instruction. Na-pc is only approved for intravenous use in horses. Penicillin is normally well tolerated by horses but a serious, sometimes life-threatening, adverse reaction called penicillin shock may occur.

One of the city of Stockholm?s main objectives is to have a society completely free from fossil fuels. To achieve this, several investments regarding improvements in energy efficiency and renewable energy are currently being planned or implemented. One of these investments is a project called Hallbara Jarva which is located in the suburbs of Stockholm. The purpose of this thesis is to examine the prospects of an investment in photovoltaic cells from an energy-saving and economical point of view. The analysis is limited to three buildings within Hallbara Jarva and is intended for the property owner.  Solar energy is a type of renewable energy source and is commonly divided into solar heating and solar power.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Canine dilated cardiomyopathy (DCM) is a disease with high morbidity and mortality and with a high prevalence in certain breeds. Predominatly large breeds are affected, such as Great danes, Newfoundlands, Deerhounds and Dobermanns. One exception is Cocker spaniels, where both American and English Cocker spaniels are affected in a quite high frequency. Cardiomyopathy is characterised as a disease that affects the myocardium and gives an impaired heart function. To diagnose DCM following criteria have to be observed: 1. Dilation of the left ventricle. 2. Reduced systolic heart function. 3. Increased sphericity of the left ventricle. To be certain of the diagnosis, alternative reasons for the symptoms such as lung- and heart diseases with other etiologies have to be excluded Two different types of DCM have been found upon histological examination.

The aim of this thesis is benchmarking of the program, based on dynamic programming, that earlier was written to imitate the production planning at TSS.This thesis starts with a chapter about the construction of the DP-program, a shorter description of one and each of the program parts and also a list over the in- and output data in each program part. The DP-program consists of six linked MATLAB-files that together produce an optimized production plan for the different planning groups at TSS. The program reads in and reformat the given data and optimize the production of the articles in one group. Finally it compounds all article production plans and give us a production alternative.After running the program with new data the result shows, resembling with previous results, that TSS could be able to make some distinct cost-savings. According to the program, a 50 % decrease of TSS production costs is possible. .

The annual demands for forest fuels increases in Sweden. At present, large unutilized biomass resources is found in young, dense forests from which about five million oven-dry tonnes (ODt) (23 TWh) could annually be extracted as forest fuel. But harvesting small trees give high logging costs and new cost-efficient harvesting techniques are therefore required. The aim was to study the productivity of Vimek 608 BioCombi in forest fuel thinning of Lodgepole pine and to calculate the economy of the harvesting and estimate the thinning quality. The time study was performed in Åmarken in the county of Västerbotten.

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 inSweden download music on a regular basis instead of buying records. Thanks to moderntechnologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behaviorof illegal download of music still persists. What do record companies do to prevent thisphenomenon and why do they go to such length to stop this widespread movement? Thequestion is, why is illegal download of music a problem ? and for whom?To investigate this I?ve read books about the subject, analyzed web pages of alternative recordcompanies and interviewed a drummer in a local band.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.