Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

«We need more women in managerial jobs» – Gender equality and management in the Nordic context : Deconstruction and critical perspectives

Focusing on the Nordic context, this article highlights complexities between gender equality discourse established at the societal level and discursive practice in organizations, particularly in relation to management, managing and managers. This research task is carried out by deconstructing a management text, and grounding the deconstruction in critical feminist literature. This analysis illustrates how managerial discourse is challenged and questioned by pro-egaliterian arguments in the Nordic context. However, it also demonstrates the pervasiveness of the gendered elements in managerial discourse, which relies on specific conceptions of parenthood where motherhood is constructed as problematic whereas fatherhood remains absent – and thus unproblematic. It is suggested that the ‘Nordic case’ provides a fruitful basis for similar studies in other societal contexts in Europe.

Characterization of Chimney Flue Gas Flows : Flow Rate Measurements with Averaging Pitot Probes

Performance testing methods of boilers in transient operating conditions (start, stop and combustion power modulation sequences) need the combustion rate quantified to allow for the emissions to be quantified. One way of quantifying the combustion rate of a boiler during transient operating conditions is by measuring the flue gas flow rate. The flow conditions in chimneys of single family house boilers pose a challenge however, mainly because of the low flow velocity. The main objectives of the work were to characterize the flow conditions in residential chimneys, to evaluate the use of the Pitot-static method and the averaging Pitot method, and to develop and test a calibration method for averaging Pitot probes for low