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.

Based on the on the assumption that the two recent Swedish poetry collections mil by Anna Hallberg and mallamerik, mallamer, malameri, mallame, amerik, mallameka, merikka, by Lars Mikael Raattamaa, are constructed with theoretical questions about identity, national identity, language hierarchy and power in mind, this study aims to investigate the ways in which these issues come to expression. Simplified, the term language-poetry, or språkmaterialism, can be used to describe a language-philosophical poetry that aims to eliminate the hierarcic structures between writer and reader in a text and invite the reader to become the co-worker of it. The study shows that by different ways of eliminating the centre of the text, the text is made democratical. But one question that this study asks is how can a nation's conventional and standardised written  language ? the language of the centre ? be used to write itself out of this centre into the margin? Stepping from a theoretical background of postcolonial theories on identity and national identity, including reflections as those given by Benedict Anderson, Madan Sarup, Timothy Brennan, Stefan Helgesson and Mia Cuoto, the analysis points out how this poetry laborates with the terms bugging, repetition, national language identity, and space as poetic material, in order to work in line with ? and contrary to - conceptions of a unified and shared language.

In the spring of 2006 we had our first outbreak of avian influenza of highly pathogenic H5N1 (HPAI) among wild birds in Sweden. This disease have impact on poultry industries world wide. Sporadically the virus infects other species than birds and we now know it can even cause fatal infection of humans. There are not yet any confirmed cases of transmission of the disease between humans though a suspected case in an Indonesian family is under investigation. If a mutation occurs that changes the pathogenicity and host affinity to humans we are at a risk of a new pandemia, perhaps like the Spanish flu in 1918-1920.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.

AbstractPresentation of the problem: The goal with this graduation project is to produce a new visual concept for the student newspaper Campus, this will be expressed in the form of page templates. The page templates will have a visual concept that appears through graphical elements. The client's wishes were that the student newspaper should be audience appropriate, attractive, inviting, reliable, modern and functional to work with.Theory: In order to implement the wishes and in a good way produce a consistent visual concept, we took a starting point in theory of graphic design. This theory has taken many of its principles from aesthetic theory, and therefore have we also used aesthetics to provide a deeper theoretical aspect. The principles we used in graphic design is; how to create a unity in the layout by using basic elements such as text, images, and white space.

The aim of this Master´s thesis is to examine the debate in Swedish library press concerning outsourcing of public libraries. The two magazines studied are BBL (Biblioteksbladet) and bis (bibliotek i samhälle). The period of time covered by the selected articles is 2005 to 2011. Although there are still quite few cases of tendering arrangements in Sweden, the question has been raised in the last years by the decision of the Municipality of Nacka (Stockholm) to outsource their public libraries. Another important factor for bringing the question into focus has been the general elections of 2006, which brought an alliance of right-wing parties to power.     In this thesis the arguments of the participants are documented and analyzed.

Many of us have grown up hearing or using words meant as insults or negative adjectives that were in fact names for social groups. Most of them have gone unquestioned in the mainstream consciousness, but the term Gay in the generally negative meaning has in the past years been given attention as offensive and homophobic, with debates emerging in response over whether or not this is true, particularly on the internet. It is the articles and forum threads from these debates that make out the empirical material for a qualitative study as I ask what these people?s thoughts are about this term and how it is perceived.After a qualitative coding and analysis of these texts, and interpretation of the results based on Erving Goffman?s theory of Phantom acceptance and stigma terms, Judith Butler?s theory of performativity, Ferdinand de Sassure?s theory of signifier and signified and how it connects to the community and Baudrillards theory of simulacra, this is the principal conclusion that I have drawn:For some of the people in this debate, the term Gay and its use is about homophobia and heterosexism, though mostly it?s not overt but a subconscious part of the continued dehumanization and stigmatization of homo- and bisexual people. This is a position I callThe socially focused skepticism.

In Sweden there has been a surge of interest in the films classified as pilsnerfilms, i.e. comicalfilms produced for little money in the 1930's and containing a more working class and/or ruralsetting then the so called "champagne comedies" from the same era. The concept"pilsnerfilm" is how ever a little vague and although the main focus of this paper ispilsnerfilms, it will also cover other types of comical films made in Sweden between the1930's and 1940's.This paper examines the now-existing network of people interested in these types of movies.It will do so by interviewing seven of the most prominent fans of movies made during the1930's and 1940's. Most of them are living in Stockholm. The paper discuss how through theconsumption of these types of films, a nostalgic gaze is created.

 Internet har sedan starten öppnat nya portar för kommunikation. En av de allra populäraste just nu är att blogga. Att uttrycka sig språkligt har kommit att bli så mycket mer än bara att använda sig av ord. På bloggen ges möjlighet att tillföra bild, film, färg och att använda olika typografiska medel, såsom att kursivera eller göra text fetstilt. Element som alla bidrar till hur text tolkas.Utifrån fjorton dagboksbloggar och totalt 289 blogginlägg har min uppsats syftat till att undersöka hur framställning på dessa bloggar, tillhörande gymnasieelever, skett.Mina frågeställningar jag utgått ifrån lyder:Hur använder sig gymnasieungdomar av olika uttrycksmedel för att estetiskt och kreativt skapa ett blogginlägg på så kallade dagboksbloggar?-          Hur används rubriksättning, bild, film, färg och olika stilformat på texten för att skapa kommunikation och olika uttryck på blogginläggen?Hur förhåller sig gymnasieungdomars dagboksblogg till den traditionella dagboken vad det gäller utformning och kommunikationsmöjligheter?Genom en strukturalistisk analys, med utgångspunkt hos Jurij Lotman, har jag gripit mig an blogginläggen på olika plan där jag både undersökt detaljer i texten och övergripande utformning.

This master?s thesis discusses the term physical theatre from a discourse point of view. It also focuses on aspects of power from a field theory perspective. The main theory used is Pierre Bourdieu?s field theory, and I try to apply this onto critical discourse analysis, mainly taken from Michel Foucault.

The purpose of this article is partly to find out how the burial grounds are used today and the needs of its visitors, but also to develop the character and expression of future burial grounds. My suggestions focus on burial grounds without religious attributes; something that, according to the burial law (Begravningslagen, 1990:1144), the manager of the burial ground is ordered to obey. In my design I aim to fulfill any requests regarding the place of burial that have been raised during my study. I have chosen the history of burial grounds as my starting point and will subsequently discuss their significance in today's society. I describe what distinguishes the burial ground throughout history from medieval times and onwards. Tradition and religion are closely linked regarding burial rituals.

When the purpose is to create an illustration plan for a new neighbourhood there arelots of things to think about. In this report follows a description of the three differentplan modells SCAFT/TRÅD, garden city and ekological planning. SCAFT is aplanning model that were used in the 1970s. It contains proposals how to make thetraffic enviorment safer. TRÅD replaced SCAFT in 1982 and it contains also adviceshow to make the traffic enviorment safer.

Vilka diskurser ger elever och lärare uttryck för i pianoundervisning? Syftet med min uppsats är att undersöka hur pianoelever och pianolärare på kulturskolan och inom ett studieförbund genom språket ger uttryck för en mängd förhållningssätt och attityder. Vad sägs i samtalen kring deras undervisning och vilka diskurser och tankekollektiv bildar dessa åsikter tillsammans? Jag har använt mig av fyra djupgående intervjuer och två videodokumentationer för att dels studera elevernas och lärarnas uttryckta upplevelser men också för att ta del av det som verkligen sker under lektionstid. Teoretiska utgångspunkter har utgjorts av kritisk diskursanalys, institutionsbegreppet och interaktionsteori.

This paper constitutes graduate work at the landscape architecture program at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences, Uppsala. The main purpose of this paper is to create a project from an idea to reality. The place for the project is the environment of Icehotel in Jukkasjärvi in the north of Sweden. Icehotel is a unique hotel concept and each winter a hotel, a church and a bar is built at the area of only ice and snow, and each spring it all melts down and returns to the Torne river. During the project a plan for the environment, in ice and snow, will be made and then a part of it will be built in January 2010. The purpose is to improve the outdoor environment with landscape architecture to enhance the experience of Icehotel and create an exciting entrance to the area.