The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

Few rectory gardens are today remaining in their former design and the cultural heritage that they represent are disappearing. Since 1987-88 the parishes are no longer bound to keep housing for their priests, which means that they, for Economical reasons, are starting to sell their rectories. With this in mind, a group of people, growing up in rectories in Småland and Öland between the 1930th and 1950th, formed an interest group to save the memory of their rectory gardens. On the basis of their memories, they have written a couple of descriptions of the rectories, which describe the gardens content, design and the life they once lived there. With this compilation of the 14 rectory gardens I want to keep the memory of them and create a ground for future work in this field. Historically the rectory gardens played an important roll as patterns and examples in the countryside.

The aim of this masters thesis is to examine what political, social and ideological reasons that were the base for the establishment of the Swedish temperance movement. Which judgements within this movement that resulted in the decision to establish publishing firms, how these publishing businesses were organised and what function they had in the literary circuit. The questions are: What principal political, social, economical and ideological reasons were the bases for the establishment of the Swedish temperance movement? How has their need for publishing firms arisen? Which were the publishing firms and who were the publishers? What ideas, purposes, experiences, values and judgements led to the establishment of publishing firms? In the first part of the theory I have used the historical materialism of Karl Marx; in the second part the theory of middle class publicity by Jürgen Habermas; and in the third part I have made a presentation of the literary circuit and how it works according to Marx and Habermas. The method used is an analysis of ideas and ideologies in literature and documents.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

The purpose with this thesis is to illustrate companies? way of using Key Account Management in the organization. We developed the four following research questions: Why do companies choose to use Key Account Management? How do companies identify and choose their key customers? How does a key account manager work? How do the skills needed by a key account manager look like? The results showed that KAM offered several important benefits, mainly of economical characteristics. Identification of the key accounts was mainly conducted through certain economical criteria the customers had to fulfil.

The levels of unemployment are unusually high compared to recent years, and the consequences are diligently debated in media. Swedish safety systems regarding people?s welfare have gone through changes lately which affected the situation negatively for many concerned citizens. This study aimed to illustrate individual?s situation of unemployment within their social context.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.

The construction process which is used today while constructing residential buildings has for along time remained unchanged. Unfortunately the development process has gone away frombecoming industrialized and instead most of the work is done at the construction site. In thisrespect this is a worse alternative because the project outcome will be more expensive and theconstruction time will be longer. Skanska?s vision is to have a process which is more like the oneused in small residential buildings which is fully industrialized.The constructing process for residential building involves more parties and therefore it becomesmore complicated.

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

This Master Thesis investigates changes in Thailand's foreign policy towards its neighbouring country Burma. It argues that Thai foreign policy towards Burma has experienced major changes during four periods between 1945 and the present. The thesis investigates these foreign policy changes during the four periods. What changes occurred? What were the reasons for the changes? What reasons dominated during what periods? The four periods of Thai foreign policy changes towards Burma and the common history of the two countries since their respective foundations does not suggest a stable peaceful relationship or a bitter hostile relationship leading to war.

The aim of this masters thesis is to examine to what extent series books for children and youth are included in the acquisitions of public libraries. It also examines which needs series books fulfil among a group of 13-15 year old children. The main question of this thesis was: To what extent do libraries provide series books for children and youth? An inquiry investigation showed that a majority of the libraries in Sweden provide these books. The main reason to provide the books was that the demand is large.

In this thesis I discuss about economical and political transition in countries that is consecutively being induced by influential external actors. Looking closer on the role of the EU as a dynamic transitional force, with the intention of examining to what extent the EU can pursuit its interest and modify the economical as well as the political structures of transition countries. With relations to four transition states on the Western Balkans, more precise Bosnia-Herzegovina, Croatia, Serbia-Montenegro and Macedonia (FYROM), I have examined the influential position of the EU. Another feature that is discussed is the approach of the EU and the cause of it in respect to the Western Balkans. Since the end of the crises in Kosovo the EU was given the leading roll in stabilizing and reconstructing the Western Balkans.

This Master?s thesis has governmental cultural policy in focus and concludes a textual idea analysis of the governmental bill Time for culture. (Tid för kultur.) The aim of the study is to examine how the government is seeking legitimacy concerning the cultural policy. One of the starting points is that the society has changed over time in terms of for example increased globalization and multicultural and even the market adjustment is more evident. Also the economical basis in the society is different nowadays.

Can landscape architecture be seen as an economical asset rather than as a cost? Can well designed outdoor environments affect real estate values? This study investigates the economical value of landscape architecture and its influence on real estate prices. Research results on the relation between landscape architecture and real estate values are here compiled together with a survey made among players on the Swedish real estate market of their attitudes towards the problem. This study shows that the players on the Swedish real estate market often are unaware of the economical effects of landscape architecture pointed out in the compiled research. The study also shows that to use this information in actual projects several steps need to be taken: better knowledge of the problem, more and better compilations of research results, effective channels to spread the compiled information, proper employment and implementation of the knowledge. Extended knowledge of the relation between landscape architecture and real estate values will result in new ways of making money on outdoor environments. This would in turn have consequences for how the real estate business treat outdoor environments and how landscape architects work. The study is divided into four main questions: 1: Is there a relation between good landscape architecture and real estate prices? 2: What is the view of the players on the real estate market in this matter? 3: Is there more knowledge, research and practical models at hand? 4: What future steps can be taken to broaden the knowledge and apply it to real situations?.

This study focuses on the booking agencies in Sweden and their point of view on the reality with a focal point from the mass media perspective, which says that they have become rather wealthy because of the changes within the music business. The mass media describes the booking agencies situation as golden because of the economical and technological changes that more or less have paralysed the record industry. The study is performed with a qualitative approach and is based on interviews with relevant individuals from eight different Swedish booking agencies. These individuals have been chosen to match as many different segments in the booking agency business as possible. On account of the qualitative approach it is difficult to generalize the conclusion of the study.