Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

This thesis investigates how teachers in political science work with global issues in their teaching. It investigates the implementation within a specific area. Implementation is a problematic concept and in debate it is often accused of not working.This thesis finds out whether dissatisfaction exists among teachers when it comes to how municipal schools work with global issues.The investigation consists of three interviews made with teachers in political science, all from municipal upper secondary schools, in three different cities.The result shows that dissatisfaction exists among the teachers. Lack of time and lack of dialogue between the teachers and the principles are described as the main hindrances to reach the goals of the implementation. The implementation is however, in a broad outline, depicted positively..

This thesis work aims to describe the prerequisites for a distributed treatment platform for real-time sharing of rounds performed by paediatric oncologists. The work started during the autumn 2004 and is directly aimed at improving the situation for the thirty or so specialist treating children with cancer. The work is not limited to the description of such a platform but also to select suitable software and hardware for the implementation of the platform and further more to coordinate the implementation. The production of several documents describing the platform is also part of this work. The work successfully led to the implementation of such a platform as described in the published article Barnradioterapi på distans Kristenssen et.

Z39.50 is a standard protocol designed to create an interface between diverse computer databases for diverse information needs. Since it has to be adjustable it is also complex and demands a certain degree of expertise when being set. However, the aim of this paper is not to make a theoretical description but to examine certain conditions in practice. From the perspective of Swedish research libraries two principal hypotheses are examined: 1) the implementation of a given technology (Z39.50) is primarily influenced by social circumstances, and 2) the way in which the technology is implemented will bias the results of information retrieval. For this examination we need a framework of theories concerning the relationship between technological development and society, organisational theories and database theories.

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.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

The aim of the study has been to explore certain aspects of implementation perspectives and to analyse the introduction of an environmental management system called ecoBUDGET in the Municipality of Växjö. A framework has been developed through thorough studying of earlier research in the field of policy implementation in public administrations. The framework is made up of the steering relationship between politicians and public administrators, decision making and implementation and the ability, want and understanding of how and why decisions should/could be implemented. By using this framework in combination with interviews held with individuals that host valuable knowledge and experience of the system these questions were to be answered:-What factors in the implementation process of ecoBUDGET can be seen to have facilitated alternativly hindred the integration of the environmental management system within the municipalitys administration and companies?- In what direction has the integration of a sustainable devleopment thinking for the environment thru ecoBUDGET evolved within the organisation?The result came to be that sustainable development and the strive for this is more and more amalgamated in to the everyday work within the municipal organisation and that the environmental management system is likely to have played a part in this..

The study consist of an investigation regarding the implementation of reassurance policing in Sweden and include a survey conducted among some of the local police offices in Stockholm County. The aim of the study is to investigate how the police officers working in the local polices offices experience the implementation of the local police offices and if the implementation of local the polices offices matches the police authority´s purpose with the project. The study uses the theoretical framework from political scientist Michael Lipsky calledStreet-level bureaucracy - Dilemmas of the individual in Public services which discuss the role of street-level bureaucrats and their influence in the implementation. Included in the study is also two different perspectives on governing in public sector called top-down perspective and bottom-up perspective. The findings of this paper shows that the police officers are in general positive towards the implementation and that there´s a duality among the police officers regarding the proximity to the citizens..

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

The aim of our study was to increase the awareness of the importance of implementation when a policy document is widely introduced. We wanted to examine how a political decision was implemented on different levels in a social care administration. We also wanted to examine the discretion related to the decision on different levels in the organisation, and if the work is followed up. The theoretical frame of reference in our study is Vedung?s implementation model and Lipsky?s theory about street-level bureaucrats.

The purpose of this study is to find out what preschool teachers think about antisocial children's literature. Based on five qualitative interviews with teachers at a preschool that works with a standard critical approach. In order to fulfill my purpose with this study, I focused on how these teachers felt that it was important to use the standard critical children's literature in preschool. I wanted to find out what the teachers' thoughts were on the concept of standard critical children's literature and how and whether they use it in their daily activities. When I analyzed the results of my interviews I used the queer theories that include standard critical pedagogy and literature in preschool.

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.