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.

Syfte: Att undersöka om riktlinjer för hälsofrämjande trädgårdar och takträdgårdar kan mötas i ett gestaltningsförslag till en atriumgård på ett sjukhustak, riktad till patienter och personal i anslutning till en avdelning för personer med bipolär sjukdom.Bakgrund: Hälsofrämjande trädgårdar anses kunna vara ett komplement till traditionell vård och kan främja den fysiska, psykiska och emotionella hälsan. Många städer har under de senaste årtiondena blivit mer kompakta och gröna ytor har försvunnit. Med takträdgårdar kan man utnyttja platser som redan finns i staden genom att omvandla dem till gröna ytor. Sjukhus är ofta byggda på höjden, inte sällan finns tak och atriumgårdar inritade i arkitekturen, dessa platser har potential att nyttjas av patienter, personal och närstående om de utformas för att bli gröna hälsofrämjande miljöer.Metod: Vetenskapliga artiklar, böcker och annan litteratur inom områdena hälsofrämjande trädgård, bipolär sjukdom och takodling, takträdgård, tillsammans med enkät till avdelningen och inspirationsresor till atriumgård och takodling har använts som stöd för att skapa ett gestaltningsförslag.Resultat: Detta arbete visar på vilka komponenter som bidragit till att det går att förena riktlinjer för hälsofrämjande trädgårdar med riktlinjer för takträdgårdar. Ett gestaltningsförslag har utformats efter dessa riktlinjer, platsens förutsättningar och delvis efter målgrupperna.

Runt om i världen ökar produktionen av elektricitet från solenergi och Sverige är inget undantag. Här uppnår däremot solelens andel av totala elproduktionen mindre änen promille. I denna rapport har vi därför utvärderathur mycket potentiell takyta som finns att tillgå i Tranemo kommun. För att evaluera detta har det gjorts en fältstudie tillsammans med samarbetspartnern Tranemo kommun där företag och kommunala byggnader undersökts. Därifrån har takytors area, lutning och väderstreckdokumenterats för att med vår egenkonstruerade beräkningsmodell uträknalämpligheten för platsen.

The purpose of this essay is to investigate how social workers experience and understand subjects such as racism, discrimination, and similar attitudes that can exist in institutions of social work. We also want to bring to light how ?race?/ethnicity, gender and class are related to uneven access to Swedish welfare. Our main questions aim to examine how structural and institutional racism forms social workers daily practices and how this in turn affects ?immigrant? women.

The purpose of this thesis is to find out how clients at Effect Reklambyrå (an advertising agency) view the communication and relationship with Effect. Conclusions are then drawn based on what the clients say. The conclusions show how Effect can improve in these areas.The study uses a qualitative research method since the phenomenon studied is complex and requires deep understanding. A total of 16 interviews took place. Seven clients were interviewed by phone and nine clients participated in a personal interview face-to-face.

I denna uppsats har vi undersökt ämnet personal branding. Inom personal branding har vi studerat hur rekryteringsföretaget ser på detta område men även vilka faktorer de tycker är viktiga för att skapa ett personal brand, samt om det är möjligt i en arbetsrelaterad situation att dra nytta av sitt personal brand och på så sätt skapa fördelar gentemot sina konkurrenter. Vi tycker detta område är viktigt att studera därför att det är ett relativt nytt ämne/ begrepp. Då vi lever i ett mer individualistiskt samhälle och konjunkturen skiftar samt att konkurrensen hårdnar på arbetsmarknaden tycker vi det är viktigt att undersöka olika alternativa medel som kan vara till hjälp i sökandet på det nya jobbet. Vi valde därför att studera Priens (1992) modell över anställningsförloppet för att få en bättre förståelse för rekryteringens olika delmoment men även för att kunna identifiera i vilka arbetsprocesser man kan förmedla sitt personal brand.

Innovationer och innovationssystem har på senare tid fått en allt viktigare roll i synen på vad somfrämjar ekonomisk tillväxt och regional utveckling. Forskning visar att statliga satsningar inominnovationspolitiken uppvisar ett prioriteringsmönster där kön synes vara en organiserandeprincip. Tekniktunga branscher som främst sysselsätter män som anställda får majoriteten av demedel som delas ut för att stödja och utveckla innovativa processer . I Halland är Hälsoteknik etts.k. prioriterat tillväxtområde och därmed mottagare av dessa medel.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

The purpose of this paper is to study the processes of identity and feelings of connectedness among first and second generation of Kurds in the Swedish society.In previous research I assumed that this sense of belonging to a nation includes identity and language. As regards the theory part, I have chosen to use a number of studies to elucidate this issue. The theories used in the study focuses primarily on the understanding of identity. Identity in this context can include linguistic, religious, cultural acts, even nationality or that claiming membership to a particular group.I have implemented twenty-four depth interviews with first and second generation of Kurds in the ages 21?58.

AbstractThe purpose of this article was to examine how students learn French by integrating a multimode way of learning through literature, music, poetry, painting, reading, writing and IT in the classroom, in order to create understanding and motivation regarding the subject, but also a sense of cooperation and sensibility toward each one of the students Individual work. In the study of Victor Hugo?s novel Les Misérables as a tool for learning and deepen understanding about human values, the focus was laid on essentials questions such as the question of good and evil which is the major theme presented in the novel. The results showed that the students developed a vast interest in literature and human condition and made progress in French in both oral and written work but also acquired more knowledge about the French history..

Syftet med den här magisteruppsatsen är att få en bild av hur skolledare och lärare ser på kommunikationsformen medarbetarsamtalet, kopplat till skolutveckling, i den svenska gymnasieskolan. Uppsatsen följer en fenomenologisk forskningsansats, i vilken en etnografisk modell med åtta kvalitativa intervjuer av tre skolledare och fem lärare på två gymnasieskolor setts som en fallstudie. Materialet har analyserats med hjälp av en narrativ metod och kritisk diskursanalys (CDA) och resultatet visar att skolledare och lärare talar om skolutveckling på disparata sätt i medarbetarsamtalet men också att förberedelser och feedback på medarbetarsamtalet skiljer sig åt och upplevelsen av medarbetarsamtalet är därför att det inte påverkar skolutvecklingen på de två gymnasieskolorna..

The purpose of this study is that the stories provide insight into and understanding of institutionalized girls experiences and views on their schooling, and from their stories also explore how schools can create opportunities for students who challenge. An overriding purpose is also that the girls? life stories in the long run lead to a school developing work. To provide a better understanding of the girls, qualitative methods with a narrative approach have been used. In the theory chapter I have used, inter alia, George H.

Inspections within the building industry are surrounded by a rigorous set of rules presented in AB 04 and ABT 94. There are several types of inspections but the final inspection has the biggest legal implications and is important in many aspects, since it?s the one that ends the contract time for the contract i.e. when the contract is passed on from contractor to the client. It is also a confirmation on how the contract has been carried out and that the potential guarantee times after the contract will start to apply. The objective of the following report is to find out what different types of inspections there are as well as a legal understanding about what happens before, during and above all after the final inspection.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.