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 purpose of this study has been to analyze the image of Strindberg in today's upper secondary school. How is the author portrayed in the textbooks and teaching aids, and which parts of the authorship does the textbook and teaching aids authors choose to focus on?  This work has been implemented in the form of a textbook and teaching aids survey where eight textbooks for the upper secondary school from 1989 to 2008 has been analyzed with focus on the sections that consider Strindberg and his authorships.What emerges when studying these textbooks and teaching aids is that they give a rather synonymous picture of the man and the author Strindberg. Big focus is aimed on private life and the scandals that the author more or less voluntary became a part of. The majority of the textbooks treats matters as ?the misogynist? and ? the critic of society? and the so called Inferno crisis, and also when one discusses the literary works it is done in the light of the author's own life and accomplishments.When it comes to the author's literary production it is a very limited selection that is presented to the students.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

A majority of Swedish consumers have a positive attitude towards organic production and the number of organic products on the market is increasing. Despite these positive trends, there are still relatively few consumers who choose to buy organic produced products. According to statistics, only 3% of the total sales of food consist of organic products. The aim with this essay is to understand what is needed, both from the grocery store and the consumer's point of view, to increase the consumption of organic food. Information has been collected partly through questionnaire with consumers and partly through analysis of sales statistics for a selected numbers of products. Then the empirical material have been analysed in the light of a combination of the Behavioural Perspective Model (Foxell, 1997) and Kotler's Four P:s (Kotler, 2002). Consumer's willingness to buy organic products is influenced by a number of different factors. One important thing is if the grocery store offers a behaviour setting that stimulates the consumers positive attitude and facilitates their possibilities to collect new information. Furthermore, the store needs to offer a broad and well-visualised selection of organic products.

The ambition of this paper is to study the construction of the categorization between ?us? and ?them? in a religious minority, represented by Jehovah?s Witnesses and a nationalist political party, represented by the Swedish Democrats. This will be done by a discursive psychology analysis of their official publications on each group?s website. By a deductive study using Henri Tajfel?s Social Identity Theory trying to disclose the psychological processes; social categorization, social identity, social comparison and psychological distinctiveness.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

The purpose of this study is to examine the usage of IT technology within preschool and study how IT tools are used by preschool staff for administrative as well as pedagogical assignments. Several aspects affects the work preschool staff do with IT which concerns availability to technology, how technology is used and how technology is made available for the children. There are a number of questions linked to these aspects where some examples this study examines are which advantages, disadvantages, obstacles or other limitations that comes with introducing IT? This study also examines how, when and in what contexts IT is being used? Other questions examined are the pedagogue?s general views of IT, competence development and eventual needs of investment? Further on this study examines to some part how children interact with IT during pedagogical activities? The overall objective is to shed light on problems that preschool staff encounter  in their daily work and on the basis of identifying important questions at issue that could constitute a basis for further research. The results of this study are based on both a literature review and a field study.

At the beginning of the 21st century, youth unemployment is paid attention to by the Swedish government and media. A grand part of the unemployed youth live at their parents´ house because of economic reasons contrary to their primary goal to be able to make their own living. It can be argued that the young unemployed´ s social citizenship is inferior to working citizens´ social citizenship. The thesis will not deal with suggestions on practical solutions, but rather seek for theoretical answers to whether the responsibility for the young people referred to should be a responsibility of the State or of the family. Communitarianism is a relatively young theory which is interesting for this thesis because it sheds light on the dichotomy individual - community.

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

Beef production in Sweden has traditionally been about rearing of dairy calves to slaughter. With reduced number of dairy cows and accordingly less dairy calves for slaughter, there has been a need for new forms of beef production in Sweden. In Västerbotten there are good conditions for beef production with a high feeding level of roughage due to favourable climate. The aim of this thesis is to, through interviews with ten farmers with beef production in Västerbotten, study what and with how much they feed their animals and link the results to production level. The thesis begins with a literature review where the general feeding standards and feeding recommendations for beef cows and growing cattle are examined.

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.

Dental implants that are integrated into the jaw bones are widely used to replace lost teeth in human beings. Tooth-loss is often related to loss of the surrounding alveolar bone. This can make implant placement difficult and a bone substituting material may be required. The standard method is to use a bone graft harvested from the patient which requires additional surgery than that needed for implant placement. Limitations in the amount of bone that can be harvested also pose a problem.

Recent statistic shows that about 28% of adolescents living in Stockholm drink alcohol at such a high level that their consumption counts as risky drinking. The correct term to use in this matter would be binge drinking adolescents.  In the more wealthy areas of Stockholm this group of binge drinking adolescents counts for as much as a third of the population. In contrast, the adolescents living in exposed areas do not drink nearly as much. Binge drinking adolescents in these areas only counts for 15%, nearly half as much as in the wealthy areas.In light of this the intentions of this study is to investigate which explanatory factors that can clarify the range-rated differences in binge drinking between adolescents in Stockholm.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

In Sweden, harvesting pre-commercial thinning (PCT) stems for energy purposes is a interesting way of financing the high cost of preparing dense stands for a profitable first conventional thinning. This concept can be labelled bioenergy thinning. The aim of this study was to quantify the productivity of a Vimek 404R light harvester with an accumulating Naarva-Grip cutting head during the bioenergy thinning of a self-regenerated stand west of Sunnansjö in Dalarna. The stand was birch-dominated, contained 15 371 stems/ha, and measured on average 4,6 cm Dbh and 7 m tall. Even though the driver was well experienced with the machine, the stand in question was the first one that he ever thinned in this manner. Nevertheless, the driver strived to accumulate as many stems as possible during each crane cycle and chose to cut taller stems in half so as to make the handling and forwarding of the harvested stems easier.