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 contemporary global environmental governance stakeholding, as a means for defining legitimate participants in democratic decision-making, has become of great importance. In this essay I deploy the concept of ?the stakeholder perspective? to denote arguments that all stakeholders ? defined as carriers of particular interests ? should be able to participate in political decision-making affecting their interests. The purpose of the essay is to analyze the stakeholder perspective's potential to change environmental politics. Departing from the philosophy of Heidegger, I develop a theoretical approach that separate the concept of the political from that of politics.

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.

This thesis is based on a conversation about gender identity and the pronoun hen in an episode of the radio programme Tendens on Swedish public radio, P1. The participants of the conversation are a scholar and a journalist/show-host. The goal of the research has been to analyse how the conversation is constructed from its context and which topics that occur. The goal of the research has also been to analyse how the participants of the conversation position themselves and how the conversation composes and re-composes norms and values regarding gender identity in society. Critical discourse analysis, completed by Conversation analysis has been the theoretical and methodological approach.

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 Swedish metropolitan politics have had the bottom-up perspective as a major principle to evolve the democratic participation in segregated areas. My objective was to investigate if a bottom-up perspective has been used as a method of evaluation in a sample of 10 evaluation reports made about democratic participation in Malmö.The key questions were; In the evaluations:- How was the bottom-up perspective and related concepts defined?- What criterias and theories were used?- What values surfaced?- What methods were used?- Has a critical approach been used?The method used is analysis using the theories of Critical Social Method by Alvesson & Deetz, Values in evaluation by House & Howe and Choices of perspective by Eliasson.None of the analysed evaluations have used participatorial methods. As participation is defined mainly statistically, the criterias are usually quantitative measurements, though the evaluators agree that democracy is a matter of quality. There is a common lack of theoretical basis of analysis and methodology description.

Preschool is an important social arena for children. This might be the first time that children find themselves in a larger social context and create their first peer-relations. The aim of this study was to examine children?s peer-relations with particular focus on the acts of social exclusion and inclusion, and how children use different strategies to exclude and include each other. Another aim was to investigate how both verbal and non-verbal communication is used in these processes.This study has an ethnographic approach, and the use of video observation as a method enabled us to capture the children?s everyday interactions at preschool.Our results show that children use a number of different strategies to exclude other children that seek access to an ongoing activity to protect the interactional space that they already share.

Umeå University currently uses two Course Management System, Moodle and Sakai (Cambro). Both Moodle and Sakai are based on open source code and are today the two more popular choices among Swedish Universities. They both have different strengths and weaknesses both from a technical perspective and a user perspective. This can create problems for a course responsible/teacher when it comes to planning the course structure at a distance course but also when planning the course structure on a campus course that uses a Course Management System. With this as my starting point my formulations of questions become:How do the Course Management Systems that Umeå University uses differs, both from a technical perspective and user perspective?What possibilities is there in the Course Management Systems to use a different Course Structure?Is there a noticeable difference on the view of Course Management System of teachers and students at different departments?The purpose with my essay is to create a basis that course responsible/teacher can use to plan the course structure.

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.

Human - Technology - Organization (HTO) is a well-established, general unifying concept in the Swedish Accident Investigation Authority (SHK) that represents an approach, knowledge and use of various tools regarding interactions between people, technology and organizational factors. The HTO-perspective is well described in literature but there are few studies on how SHKs staff experiences working according to this method in their investigations. The aim of this study was therefore to describe their HTO-perspective, examine how it is used in the investigations at SHK and describe the investigators experience of working with the HTO-perspective as well as the method's usefulness compared to old methods in accident investigations. A literature study has been conducted in the areas of HTO, Theory of planned behavior (TPB) and safety culture. TPB and safety culture are described in this paper since they highlight the different aspects of a HTO-perspective.

With the starting point in UN peacekeeping operations, this essay investigates the participation of the Swedish armed forces and how the Swedish soldiers perceive their role in those operations. The aim of the study was to explore different perceptions about the Swedish soldiers in international operations. Partly from the Swedish soldiers perspective and how they perceived their own role as soldiers. Partly from the perspective of civilians, like Swedish aid workers, and how they perceive the Swedish soldiers. The third perspective was from a person with mixed experiences from both the military and the civilian work.

The purpose of this study was to, through the life stories of four women and their experiences, thoughts and feelings according to a life in drug dependency reach an increased knowledge about how a dependency can arise, continue and be brought to an end. The question at issue were: How do a small amount of women describe and comprehend their experiences, thoughts and feelings according to their drug addiction seen through a process perspective. In order to answer that question three themes were investigated: the road into dependency, living as an addict and the road to recovery from dependency and the time that follows. The study followed a qualitative method and the theoretical approach was hermeneutic. The results were analysed through a process analyse perspective, from the view of the chosen theoretical perspectives, social constructivism, experience perspective and a psychodynamic perspective.