This paper contains an analysis that sets out to investigate how sustainable development is portrayed in textbooks used in gymnasium level civics education. The study covers three textbooks, all in current use. The paper sets out to explore the relationship between the books chapters on economics and those about environmental issues. The sum of these two parts is in the context supposed to make up the books big picture of green sustainable development, i.e. the ecological aspect of sustainable development. An analytical model will be used to categorise and compare the three textbooks.The method chosen for this is analysis of ideas by use of ideal types.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

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.

This master thesis is a study of how city cemeteries can be used and contributes to a socially sustainable urban development. Today sustainable development and sustainable urban development is something that more or less every organization is working with. Therefore it is also relevant to integrate our cemeteries in this work so that they can become a part of the sustainable urban development process.The thesis gives a basic understanding of sustainability as a concept and also defines socially sustainable (urban) development. The work then immerse itself in various types of park structures and how the relationship between the human individual and the public space work, to satisfy the needs that different people have.The literature study that has been made is also the base for the design of the walking interview that has been made for the two city cemeteries. The cemeteries that where studied where the Assistens cemetery in Copenhagen and the Eastern cemetery in Gothenburg.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

This work is a study of subject teachers in social studies and science understand the concept of sustainable development. The work uses a qualitative and a quantitative approach. Teachers in various schools and stages have been answering questions about how they perceive sustainability, how they implement it in teaching and if they feel that school is important for the future of sustainable development at large.The theoretical background is based on environmental ethics as well as the different meanings and definitions of the concept of sustainable development. These theories and definitions are coupled with the empirical results.The study concludes that all teachers throughout the study perceive the concept of sustainable development as something ecological, something that has to do with nature. A few teachers also state economic and social dimensions.Questions about how the teachers in the study implement the concept in their teaching can be seen as three different approaches.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

This work is a study of subject teachers in social studies and science understand the concept of sustainable development. The work uses a qualitative and a quantitative approach. Teachers in various schools and stages have been answering questions about how they perceive sustainability, how they implement it in teaching and if they feel that school is important for the future of sustainable development at large.The theoretical background is based on environmental ethics as well as the different meanings and definitions of the concept of sustainable development. These theories and definitions are coupled with the empirical results.The study concludes that all teachers throughout the study perceive the concept of sustainable development as something ecological, something that has to do with nature. A few teachers also state economic and social dimensions.Questions about how the teachers in the study implement the concept in their teaching can be seen as three different approaches.

The thesis Den ?fria? rörligheten aims to give deeper knowledge to the notion of social sustainable mobility. My previous knowledge within the subject is focused around mobility being biased and therefore gaining particular groups of actors within society and leaving others worse off. Therefore I chose to do a critical analysis of social sustainable mobility and more precisely show which problems that exist and why.To start with, I have created a framework for social sustainable mobility, from which I have looked at the empirical material. The general empirical material is mostly based on mobility in Sweden also a more specific study is made of the Öresundregion.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Natural and environmental issues are everyday parts in preschool but when educators shall consciously work with sustainable development they tend to stop at recycling and what is necessary to be done for achieving the Grön Flagg-certification. I have been observing various preschools and noticed that sustainable development is flawed, often because of the teachers lack of interest, knowledge and in some cases both. Out of this grew an idea of making a project that could help the teachers see how the work with the subject in a fun and educational way can become a part of the preschools everyday routine. I made a tutorial booklet with basic facts and activities relating to sustainable development and the three questions in my report were how much knowledge and interest the teachers initially have, if the tutorial booklet could help the teachers to produce new knowledge and interest for the topic and if it turned out to be easier for them to provide educational activities within the subject. There were three departments that participated in my survey and the methodology of collecting data was an anonymous survey with the teachers' own comments in response.

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.

Swedish government aid is divided into three main themes: democracy and human rights, the environment and climate, and gender equality and women's role in development. These three themes in aid are considered by the government to be vital in order to fight poverty and create fair and sustainable development. This study will examine two of the four focus areas designated under the theme of "environment and climate". The study observes the relationship between projects in energy and water and how it promotes a sustainable lifestyle. A survey on environmental habits will be conducted.

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.