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.

In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

This essay explores the Swedish state?s geopolitical view and creation, of the spatial spaces in and of the Arctic. With a critical geopolitical framework, a discourse analysis is conducted on the Swedish strategy for the arctic region, with the ambition to unfold the underlining spatial spaces, actors and dramas that this discourse creates. The result of this analysis shows that Sweden creates three different Arctic spaces within its geopolitical discourse; a Swedish Arctic, a Nearby Arctic and a Regional Arctic. This has major political consequences, which will be illuminated in the essay.

The aim of my thesis was to do a Life Cycle Assessment (LCA) of an average thread tap that is manufactured by Dormer Tools AB, and to create a practical model that the company can use in order to study other thread taps from an environmental perspective.The method of LCA is used to investigate the environmental effects of a product during its life cycle. This is a gate-to-grave analysis with focus on steel and thread tap manufacturing, coating procedure, use, waste management and transports. Three common coating types were compared separately. Steel manufacturing answers for the highest energy and raw material consumption under the life cycle of the thread tap. Its emissions contribute to global warming, acidification and eutrophication above others.

Inom denna studie behandlas de personliga nätverkens påverkan på ett Born Global-företags internationaliseringsprocess. Studieobjektet är JOMED, ett företag inom den medicintekniska branschen. Dess viktigaste produkter är s k stents, vilka används vid behandling av kärlsjukdomar. Studiens litteraturkapitel behandlar tre områden, Born Globals, internationaliseringsteori samt nätverksteori. Med Born Globals avses företag som i mycket nära anslutning till sin tillblivelse internationaliseras.

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

I denna uppsats undersöks hur ett företag med global strategi, Oriflame, överför kunskap om sin kärnkompetens: försäljning. Företaget som har en global strategi förutsätter att alla enheter inom företaget ska agera likadant oberoende av marknad. För att denna strategi ska lyckas blir kunskapsöverföringen avgörande. Nationell kultur, organisationsdesign samt kunskapstyp kan alla utgöra hinder för en lyckad kunskapsöverföring. För att komma förbi dessa hinder kan företag använda sig av olika verktyg.

There is an ongoing discussion in Sweden about child perspective and child?s perspective.The municipalities? family law units are required to include these perspectives in their investigations. But how do they affect the outcome of custody investigations? This essay addresses that issue. I have looked at how much say children have and how much they participate in their custody investigations.

Abstract Semester and year: Spring, 2008Writers: Victor Andersson and Filip ForslundTutor: Thomas HelgessonProgram: Marketing program, Halmstad University - School of Business and EngineeringTitle: Differentiation from a consumer perspective - How important is differentiation from a consumer?s perspektive when choosing a residence? Presentation of problem: How important is differentiation from a consumer?s perspective when choosing a residence?Purpose: The purpose is on basis from previous theories on the subject to describe what kind of differentiating that from a consumerperspective is the most important when choosing a residence. Key words: Differentiation, brand, apartment market Methodology: This thesis is built on an qualitative method, where eight open individual interviews have been made. Our choice of respondents was based on what kind of respondents that could give us the most accurate information on the subject which we based on relevant variables. Theory: The framing of the theories is based on a marketing perspective within the area of differentiating and focuses on how companies use different tools to differentiate their offer to create competitive advantages.

The purpose of this paper is to examine the narrative in You are a bad man, mr Gum! to be able to understand and explain the intermedial aspects of the work. I assume an intermedial, narratological and reception theory perspective in my analysis. The method of close reading is used combined with a reader-oriented perspective. I examine the medial aspects of the chosen work through the pictures, the text, and the iconicity of the typographical pattern of the text. To reach my goal, the following questions are dealt with: What is the character of the narration? How do the various media interact in the production of meaning? What is the relationship between the text and the implicit reader? What is the narratological difference between reading the book aloud and silently? The theoretical framework f the paper consists of narratological and intermedial theories.

Background: Individuals in pain is something that most nurses encounter on a daily basis. Chronic physical pain is often followed by psychological pain. The total effects of chronic pain are felt by the patient as well as by close ones. The findings showed that life changed radically after getting chronic pain. Individuals and closeones both had to take every day as it came, because the degree of pain was hard to predict and could worsen at any time off the day.

I december 2003 antogs Sveriges politik för global utveckling (PGU). Målet förpolitiken är att bidra till en rättvis och hållbar global utveckling genom att all politik som bedrivs ska genomsyras av ett rättighetsperspektiv samt de fattigas perspektiv på utveckling. Uppsatsen utreder vilka förutsättningar det finns för en lyckas implementering av PGU med avseende på handel. Sverige utgör ett exportinriktat land och de senaste åren har Sveriges biståndspolitik svängt från det traditionella biståndet till att handelspolitiken får allt större del av biståndspengarna, med motiveringen att handel gynnar fattigdomsbekämpning.I implementeringsprocessen av PGU är näringslivet en viktig aktör. Syftet med uppsatsen är att undersöka hur långt implementeringsprocessen sipprar ner.

SYFTE: Syftet med denna uppsats är att med Decuma som utgångspunkt kartlägga de möjligheter och svårigheter, som är specifika för ett born globalföretags förmåga att skapa en konkurrenskraftig position. METOD: Uppsatsen bygger på en fallstudie av Decuma för att få djupare insikt i problematiken kring born globals och hur de kan uppnå konkurrensfördelar genom strategiska relationer. Vi presenterar en bred fallstudie som sedan analyseras med utgångspunkt från vår teoretiska referensram som berör internationaliseringsprocessen för små hig-tech företag med behov av samarbeten och relationer. SLUTSATSER: För att ett born globalföretag ska kunna skapa möjligheter på en global marknad är det viktigt att de har förmåga att bibehålla sin flexibilitet trots att de får större krav från marknaden i takt med att de växer. Det är även viktigt att företaget kan erbjuda en specialiserad och kundanpassad produkt.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.