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.

The first of May 2007, a decision from the Swedish Board of Fisheries about a Swedish prohibition of eel fishery got legal force. This prohibition is one of the most challenged decisions that the Swedish Board of Fisheries has taken. In the town Karlskrona in the southeastern part of Sweden the prohibition has got a lot of attention in local media. Early in the debate, it was clear that the actors active in the archipelago of Karlskrona were against the prohibition. The aim with the master thesis is to investigate different actors' opinions and view of the prohibition of eel fishery, today's management of the resource and how the actors' think that the communication between the actors involved in the management of eel and eel fishery works and what need to be changed to be able to develop a sustainable management of the eel in the future.

This thesis examines the reasons to why railway projects conducted by Banverket (Swedish National Rail Administration) could be expected to cause significant effects on the environment, on which grounds the County Administrative Board and Swedish National Rail Administration base their decisions/assumptions and highlight regional differences between the different Swedish national rail administrations regions. Total 24 railway projects, conducted or being conducted, during the time period 2001 - January 2010 have been analyzed and studied. These projects represent eight different measures/activities which are dispersed throughout all five of the Swedish National Rail Administration´s different regions. Swedish legislations demands that the planner of a new railway project shall first conduct a pre-study and then conduct a public consultation which provides the participants an opportunity to provide input. The County Administrative Board shall then decide if the project could cause significant effects on the environment.

Då IAS-förordningen togs i bruk för noterade koncerner inom EU ökade harmoniseringen mellan dessa företag. På senare tid har även redovisningsreglerna för mindre företag uppmärksammats av organisationerna Bokföringsnämnden (BFN) och International Accounting Standards Board (IASB). De har sett att mindre företag oftast har andra behov vad gäller redovisningsregler. BFN arbetar därför med att ta fram samlade regelverk som avser fyra kategorier. En av kategorierna är K2 som är ett förenklingsprojekt för mindre företag.

Syftet med denna studie är att utifrån ett destinationsutvecklingsperspektiv studera Stockholms hotellsektors samarbete med Stockholm Visitors board.Det visas i studien att turism har stor betydelse för världsekonomin och Sverige. Destinationer, liksom företag, konkurrerar med varandra för att locka turister. För att bli mer konkurrenskraftig kan destinationen genom samarbete effektivisera sin marknadsföring av platsen och få alla parter att dra åt samma håll. Stockholm Visitors Board som har huvudansvaret för marknadsföring av Stockholm är då undersökningsobjektet. Eftersom det finns ett mål att utöka antalet gästnätter i Stockholm blev hotellen i Stockholms stad det andra undersökningsobjektet.För att besvara studiens två frågeställningar har fyra hotell valts ut för att diskutera hotellens roll i samarbetet med Stockholm Visitors Board.Slutsatsen som kan dras efter studien är att Stockholm Visitors Board delvis inte nått ut till alla hotell vilket kan bero på bristande i kommunikation, hög kostnad samt att ett flertal hotell inte ser nyttan av samarbetet..

The scope of this investigation is the conditions under which readings of Repulsion (1965), and its depicted mental illness, took place in Sweden during the censorship debates in 1965, and also how the reception was related to narration and subjectivity in the film. The reason for this is the strong reactions to the images of the main character?s inner state, and concerns about negative effects in the public, that were raised. One major concern is how the film articulates discourses through which meanings are produced; that is, how it works as social technology. My thesis is therefore structured around two levels; textual analysis and discourse analysis.

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.

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.

The Regional Forestry Board in Värmland- Örebro needs increased knowledge on silviculture in broad- leaved forests. This thesis is an inventory of naturally regenerated broad leaved forests, and the results from the inventory have been compared with The Regional Forestry Board?s demands on regeneration results. The result of this inventory was that the regenerated sites were suitable for broad leaved trees, but only half the number of the stands fulfilled the demands of regeneration results of The Regional Forestry Board, mainly because of gaps in the stands. The gaps in the stands were mainly caused by lack of soil preparation and seed trees..

The aim with this study was to describe how the board members of athletic clubs view and value their youth program. A qualitative approach was used in form of interviews. The interviews were made face to face as well as being taped, this to facilitate the analysis. When the board members viewed their youth program to be in alignment with the overall club philosophy there was a discrepancy between their views and the ?de facto? conditions of the youth program.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

This essay is based on the work of arranging and making an inventory for an archive consisting of records from the Board of Education (Utbildningsnämnden) within the administration of the County Council in Uppsala, Sweden. This archive is kept at the County Councils Archives in Uppsala where I have done the work. I have documented the process and discussed the complex of problems relating to it. In this particular case the issue of limitation of the office of origin and the respect of the fonds, or the principle of provenance, have been of interest. This is due to the fact that the records had been rearranged and mixed with records with other origin related to the Board of Education.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.