Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

SammandragDenna studie behandlar Corporate Social Responsibility (CSR) inom den svenska banksektorn, en sektor da?r ansvarsfra?gor traditionellt inte uppma?rksammats da? banker inte ansetts ha stor inverkan pa? samha?lls- och miljo?problem. Fo?retag generellt fo?rva?ntas idag aktivt arbeta med CSR-fra?gor, dock fo?rekommer en strategi att kommunicera CSR ista?llet fo?r att agera, i syfte att sta?rka legitimiteten i varuma?rket. Studien belyser fra?gor kring CSR inom banksektorn, da? det idag finns indikationer pa? att a?ven banker ma?ste arbeta med fra?gorna.

This thesis deals with cross-country ski clothing for non-competitive women. Women in this category look for different clothing features in comfort and aesthetics than male top athletes, for whom cross-country skiwear today often seems to be designed. In this thesis the demands of these women have been mapped out by an interview with a reference group of users. The ergonomics of exercising in the winter outdoors are naturally a base for the collection. The collection consists of three functional layers of garments.

This assignment has been performed at location and commissioned by AttenditAB in Jönköping. The task has been to develop a client/server system to accessdata stored in SQL databases where the client application is developed to run onregular cellular telephones. The importance has been to develop as reliable mobilecommunication as possible. The functionality that is demanded upon the mobilecommunication is:? Secured for future versions? Interoperability? Data should not be bugged, modified or disappearunnoticed? Resource efficientWe have achieved these demands by developing our own protocol that is on top ofthe TCP protocol.

Developing good reading skills is crucial for all pupils in school, and the reading bookis a tool for achieving that. Pupils are entitled to good reading instruction, regardless ofwhich reading level they are at, and regardless of the level of the reader they have beengiven. The aim of the study is to examine a particular teaching material and describe thedifferences that exist between a simpler and a more difficult variant of the same reader.The study is a textual analysis focused on the two readers for grade 2 from the materialDiamantjakten (The Diamond Hunt). The study shows that the two books display greatdifferences. Reading the simpler book involves a smaller amount of text, fewerdescriptive expressions, and a smaller number of words, but it does make demands onthe reader?s ability to read between the lines.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The purpose of this essay is to examine what happens with library e-resources after implementing the discovery tool Summon. Summon provides a Google-like experience and uses multiple facet options when users need to narrow their discovery. Observations of change in the libraries e-resources with regards to database searches, click-throughs in linkresolvers and full text downloads are examined through looking at earlier reports and statistics from libraries in America and England. This provides a way to compare with Chalmers University of Technology?s Library.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.

This bachelor essay studies families that have migrated from countries in Europe to Sweden,and their experiences of adapting to new conditions of the Swedish welfare state. Theirexperiences are studied firstly from an institutional point of view, which refers to the family?s experience of adapting family life to Swedish family social policy. Secondly it focuses how the families experience new norms and values connected to Swedish family social policy. The main aim is to seek what problems families migrating to Sweden might be confronted with when adapting to new conditions of the welfare state.

AbstractThe purpose of this study is to explore how prison officers in Sweden manage their feelings in remand prisons versus inmates and colleagues. Due to changes in the prison officers occupational role and work environment we found it profoundly interesting to study how prison officers perceive and reflect on their emotion management, that relates to the work they perform. The prison officers occupational role includes tasks that corresponds with security work and rehabilitative labor towards inmates, this tend to create a complexity as the occupational role consists of contradictive tasks. They need to uphold safety by physical means simultaneously as they need to become more intimate with inmates to accomplish the rehabilitative tasks. The study proceeds with a qualitative inquiry with six interviews from three different remand prisons around Sweden.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

Turning solar collectors, heliostats, is certainly not a new idea but has been explored for at least two decades. Projects on this subject have resulted in more or less realistic constructions, in a commercial point of view. Far too often the technical goals have had higher priority than the economical, which has resulted in a few constructions having the ability to compete with conventional, fix solar collectors. The economical issues have been given high priority in this project, without decreasing the demands on reliability. The system has been given the following mechanical and electronical properties: One-axis movement, fix heat carrying fluid system, microcomputer controlled movement and automatic protection from overheating.

This study was conducted to investigate the relationship between perceived popularity, social information processing and working memory. With the intentions of examining popularity 209 (98 female, 111 male) children in second and fourth grade were presented with a roster of their classmates and were to nominate whom they liked and whom they disliked. To study working memory capacity a working memory test, that places demands on the participant to work both with and store the given information, was used. To examine children's cognitive processing of empathy-provoking information a cognitive appraisal interview was conducted. The results imply (a) that working memory increases with age, (b) that there is a weak relation between working memory capacity and popularity, and between popularity and cognitive processing styles and (c) that there are some strong correlations between working memory and cognitive processing styles..

The argument whether women should drink alcohol during pregnancy, has been debated for centuries. Women's drinking behaviour throughout the ages is not a static phenomenon but has changed in compliance with the customs of the time. The purpose of this study was not to evaluate if alcohol damages the unborn child, but rather to explore how women, who have just given birth and hence have become mothers, looked at alcohol in relation to pregnancy and motherhood. To accomplish this we have used a qualitative method with a semi-structured interview guide. What has turned out to be central to our conclusions is the fact that though, in today's society, there is access to newly produced science reports concerning alcohol in connection to injuries to the foetus, it is our belief that the demands and expectations directed on the mother are dominant in this matter..