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.

The spread of digital photography has created major changes in the previously stable Swedish photofinishing market. We investigate how companies act to survive in the face of technological change, through our research question: What strategies have actors in the photofinishing business chosen during the changeover from analog to digital photofinishing? Using a deductive method, we have conducted semi-structured interviews with 11 actors in the photofinishing business. Innovation management studies innovation from a number of perspectives, describing effects of innovations on the competitive ability of established actors, and on the value of their resources. The companies were not prepared for the speed of the change.

Traditionella internationaliseringsmodeller, såsom Uppsalamodellen, har under de senaste decennierna utmanats av internationaliseringsprocesser utförda av företag beskrivna som Born Globals. De internationaliseras tidigt och uppnår en utländsk försäljningsvolym på minst 25% inom företagets första tre år. Dock beskrivs tillvägagångssättet som mer individuellt än i de traditionella modellerna. Uppsatsens syfte är att studera Born Global-fenomenet baserat på en fallstudie av Wrapp, där det tillvägagångssätt och de interna faktorer som möjliggjort internationaliseringsprocessen kartläggs samt utreds för graden av överensstämmelse med det befintliga teoretiska ramverket. Slutsatserna inkluderar att de möjliggörande faktorerna överensstämmer i hög utsträckning med de teoretiska förutsägelserna, med undantag för några avvikelser såsom synen på "first-mover advantages" samt tillvägagångssättets tämligen opportunistiska karaktär.

Målet med examensarbetet var att utvärdera hur Gustavsberg AB i Vårgårda arbetar för en hållbar utveckling och identifiera utvecklingsmöjligheter. Lönsamhetsanalysen som även gjordes hade som syfte att utröna om företagets miljöinsatser inneburit kostnadsbesparingar. Målet var också att genom intervjuer med personer på företaget och genom rapporten tydliggöra begreppet hållbar utveckling. Rapporten innehåller även en diskussion kring hållbara utvecklingsstrategier och metoder för att utarbeta dessa.Utvärderingen hur företaget arbetar för en hållbar utveckling ur ett socialt och ekologiskt perspektiv var övergripande och utgick från de kriterier Folksam använder i sin årligt återkommande studie, Folksams Index för ansvarsfullt företagande. Kriterierna baseras på Global Compacts tio principer och OECD:s riktlinjer för företag samt Global Reporting Initiative´s (GRI) direktiv.

Background: Children in our present society spend more time sedentary, and food has become more accessible. It is important to pay attention to obese children, because of the risk for serious diseases in the future. Obesity can also cause mental suffering for the child. Aim: The aim of this study was to describe the nurse?s care of obese children.

This study focuses on the development of methods for sexual determination of human skeletal remains, mainly between the years 1981 to 2007. By comparing an older analysis from 1983 (Persson and Persson) with my own on the same material, a difference of 40% was shown, which indicates that the methods has changed through time, and that these should not be used for newer conclusions about a population if the method is not throughoutly described.The main cause of the difference was identified as a change in the reliability of the sexual indicators, rather than a total change of method. Any general tendencies did not show, it is however considered that the pelvic bones are able to make a better conformity between the analyses as opposed to using the cranium..

Utvecklingen inom näringslivet tycks gå mot ett mer ansvarsfullt företagande, men hur kan man veta vilket arbete som egentligen sker och vilka effekter detta får? De tre viktigaste identifierade dimensionerna av ansvarfullt företagande för en hållbar utveckling är ekonomi, miljö och etik (sociala aspekter). Ett uppmärksammat ramverk i sammanhanget är Global Reporting Initiatives riktlinjer och företagen såväl som regeringen har identifierat behovet av ett mer aktivt arbete med hållbar utveckling och redovisningen av detta. Syftet med denna uppsats är att med ett redovisningsperspektiv undersöka orsaker till och metoder för hållbarhetsredovisning samt identifiera och påvisa möjlig utveckling för företagens redovisning av hållbar utveckling. Vår analys bygger på en kvalitativ undersökning, eftersom vi är intresserade av hållbarhetsredovisning i ett bredare perspektiv genom att belysa så många aspekter som möjligt hos de undersökta bolagen. Undersökningen har visat att det inte finns någon heltäckande hållbarhetsredovisning hos de undersökta bolagen, men att det trots detta finns inslag av hållbarhetsredovisning och en potential och vilja för att kunna utveckla och förbättra arbetet med och redovisningen av hållbar utveckling..

Sarah Kane?s first play Blasted (1995) has often been read in a normative and biographical way by critics, authors and previous researchers. This essay makes a supplementary close reading of Blasted from gender and genealogical perspectives and utilizes theoretical works by Judith Butler, Luce Irigaray and Michel Foucault. My study makes clear that the characters different positions in language and talk create and maintain a power imbalance between them. Efforts to change and develop one?s individual position in language and talk are being made throughout the play since it is the only way to bring about a change in the social power structure.

In my thesis, I set out to study academic peer reviews in the hope of clarifying the experts? views on what qualities and qualifications are desirable when appointing or promoting scholars within History of Science. I also investigate whether or not these views change over the years, as I have studied opinions written between 1980 and 2010. I use a qualitative method of analysis, in which I study what words in the peer reviews are used to describe certain values, and how these words relate to the historical and political background of History of Science in Sweden. My research indicates that academic experts are starting to adapt their opinions to the change in educational politics that has taken place during the second half of the 20th century.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

This thesis has been developed inassociation with Strängbetong AB, Sweden.A few years backCementa AB introduced a new type of cement on the Swedish market: Byggcement,which is a Portland Limestone Cement. This type of cement is better for theenvironment and cheaper than Rapid Hardening Cement which is used today at SträngbetongAB.Strängbetong AB isvery interested in a change of cement in the factory and wants to know what ittakes to make a transition from Rapid Hardening Cement to Byggcement.This final projectaims at investigating how the workability and strength development are affectedby a transition from the existing cement to Byggcement and how we can change theproperties of the concrete by adding different types of superplasticizers. Laboratory and factoryexperiments were made, to investigate the transition..

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

In this paper, a small business network with around 30 users is analyzed with respect to security, performance and usability. Based on this analysis, two suggestions on how to solve the problems listed are given. The first suggestion focus on keeping a low budget, while the other tries to deal with the problems more thoroughly. One advantage of the first suggestion is, in addition to not straining the company's budget more than nessecary, it does not involve too great changes in the way the network is used and administered. On the other hand, the smaller budget leads to certain compromises, and there is a risk that similar problems occur again if, for example, the company would grow.

Bakgrund och problemformulering: Fondbolagen erbjuder spararna flertalet olika fondkategorier, däribland fonder med en global placeringsinriktning. Två av dessa produkter är globalfonder och globala fond-i-fonder. Globala fond-i-fonder placerar i andra fonder, såväl hos externa förvaltare som i det egna fondbolagets övriga fonder. I medierna har de globala fond-i-fonderna kritiserats för att ha höga avgifter och enbart syfta till att slussa in kapital i fondbolagets underliggande fonder. För att utreda om globala fond-i-fonder verkligen lyckats skapa något mervärde för fondspararna, vore det av vikt att undersöka dessa och titta på vilken risk, avkastning och riskjusterad avkastning de haft, i jämförelse med globalfonder.Syfte: Syftet med undersökningen är att utreda om globala fond-i-fonder, vid en jämförelse med globalfonder, tillfört något mervärde för den enskilde fondspararen utifrån parametrarna risk, avkastning och riskjusterad avkastning.Metod: Studien bygger på avkastningsdata från åtta fonder, fyra globalfonder och fyra globala fond-i-fonder, under femårsperioden 1 oktober 2004 ? 1 oktober 2009.

This thesis discusses how the education in the Master of Engineering program can change to become more into line for the students needs, especially for the women, both directly in the education situation and later in their occupational roles. This is done using a gender perspective. Both the education and the occupation today is characterised by masculine norms and values. The education lacks gender perspective and is created by men, for men. The thesis gives concrete proposals on how to change two existing courses to better fit the students.