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 the pilot study for a biography, some of the methodological and/or theoretical problems facing the anthropologist and biographer are discussed.The empirical section is based on a number of interviews I made with my grandmother over the period 1995-2001. I have come across inconsistencies in the material when rendering a historical event. Furthermore, the material makes me reflect on how the biographer or anthropologist is able to handle or interpret that she and the subject/informant has a different attitude to metaphors and how the metaphors can change over time, space and interpretation.The essay begins with a summary review of some of the central social and behavioural scientific theories that can be related to the individual and the biography.There then follows an in-depth discussion based on Paul Ricoeur's philosophy that says that your identity is created in relation to how you look at your history and future at the present time. Identities are created in an interaction between the field we are currently in, the cultural capital that includes gestures, mannerisms, symbols, our language and the area of interpretation the field allows in the culture. Consequently, the biography is also a representation that is created in time and space and between the subject and the person rendering the subject.The biography or ethnography is transient and is of necessity a historiography.Ricoeur talks about the living metaphor.

The aim of this study was to examine the amounts of heavy metals in the sediment of a wetland constructed for stormwater treatment. The wetland is called Vattenparken and is located in the city of Enköping. The heavy metals which were analysed were Pb, Cd, Ni, Zn, Cu, Cr and Hg. The total metal concentrations were determined using HNO3 chemical extraction. From 8 sampling sites 5 sediment cores were taken.

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.

The purpose of our report was to analyze the effects of youth drug abuse on the families concerned. Youth drug abuse made us wonder about the effects on the family as a whole, of those involved with drug abuse. To answer this question, we decided to employ an empiric study in the form of interviews with four teenagers, five parents and four drug counselors. Because our intent was to understand rather than try to measure the problems involved, we decided on a qualitative method. Our method built upon semi-structured interviews using open questions, where the interviewees were free to express their own thoughts and opinions.

Interference in an ecosystem means a disturbance. When harvesting, forest roads have to be build to cope with heavy duty vehicles. Crossing brooks can not always be avoided. In this case bridges or culverts have to be built. There are many different kinds of culverts and depending on what type you choose and how you place the culvert, the watercourse and the water organisms can be harmed in different ways.

The big change is a project where I created patterns on fabric. It is a collaborative project with Lotta Niemi. She studied fashion and textile designers and tailors from the Swedish School of Textiles in Borås and University of Technology in Sydney. The collaboration was to create designs on fabric for her upcoming clothing line for women, Fall / Winter 2013. The clothes will be sold online, in stores in Sweden and Japan.For Lotta Niemi?s clothing line, I wanted to create exclusive designs, rich patterns that worked out handmade and digital.

Delineation of recharge areas for aquifers is performed in the groundwater mapping process at the Swedish geological survey, SGU. This work is time consuming and performed manually. It is therefore desirable to develop a more general and repeatable method for defining recharge areas for aquifers.The purpose of this study was to investigate two other possible methods to delineate recharge areas for aquifers. The first method was to examine the possibility of using the topography of the bedrock to define the recharge areas for aquifers. To enable this, a method for generating the topography of the bedrock was developed.

In year 2009, a new housing form (here referred to as "owned apartments", in Swedish called "ägarlägenheter") was introduced in Sweden. Owned apartments are in many countries the dominating form of housing tenure, but in Stockholm, to where this thesis is delimited, only four have been established in four years. There are many possible reasons for this low establishment, but the thesis writers believe the main reason to be that the owned apartment is situated in an organizational gap. With the hypothesis that the owned apartment is situated in an organizational gap and that there are opportunities to overcome this gap through interorganizational collaboration of the players on the market, this thesis strives towards examining if this is the case.By using Burt's theory of structural holes the concept of organizational gaps are elaborated to fit this context, since this area is previously unexplored.The data has mainly been gathered through in-depth interviews but also through secondary sources such as previous theses and newspaper articles. It has appeared that the majority of the central players are characterized by conservatism.

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 digital era has led to technical advances that have transformed the role of the public library from being a place that is used only through physical visits and material, into also being a virtual space that can be accessed by users from outside the library through Internet-based access to e-media such as e-books and streamed or downloadable audiobooks.The aim of this study is to examine how the role of public libraries in Stockholm County has changed in the process of developing into digital libraries: how this has affected their organisation, work methods and strate- gies, as well as their accessibility. The theoretical framework of the study draws on Michael K. Bucklands theory of information accessibility, which is based on six factors of access that are determined by different types of barriers. The methodology is based on a combination of quantitative and qualitative methods. Primary data was gathered through an empirical survey, which consisted of a structured questionnaire distributed to most of the public libraries in Stockholm County and semi-structured interviews with selected librarians and experts for further in-depth understanding.

Water is vital for all life on earth. But it can also be dangerous, even fatal, if it is polluted water. 60 percent of child mortality can directly be deduced to dirty water. Not only developing countries are affected, even in the western world epidemics are breaking out by partake or bathing in dirty/polluted water.MIP, Molecularly Imprinted Polymers, is a biosensor technology that can provide faster and more reliable response than the current methods of water analysis. It is also cheaper and due to that more samples can be taken and analyzed.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

Problem area and purposeNowadays, 2006, the downloading of music and movies is an increasingly more burning issue. But while the music industry has made great progress in using the Internet as a distribution channel the film industry has been at a standstill for several years. Recently however there has been progress in the form of a few film companies beginning to offer their customers legal ways to acquire films over the Internet. But with this progress one central question arises, which this report will try to answer; what are the important factors for selling films as the Internet moves from primarily being a information channel to also functioning as a distribution channel? The purpose is to examine what the consumers find important when purchasing film, and to establish to what degree there is a substitution effect between DVDs and downloadable films.MethodThe report is first and foremost based on an Internet survey with a total of 383 participants.

The use of digital devices are widely spread among us. Children have an iPad in their hands before they learn how to talk and we bet you look at your smartphone more times a day then you would like to admit? Interaction through these devices have become so natural in our daily life that we get confused when a retailer does not offer a website or an app. The habit of searching for information in the most accessible channel and buying in the one that offers the benefit of convenience, and of course, saves you money and time, is a common way of shopping these days. This is referred to as multi-channel shopping.