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.

Here I study some European films from the late 1950?s and the early 1960?s by directors like Fellini, Visconti, Pasolini and Godard. By comparing them with different sociological studies on the subject of female prostitution I try to find out if these films are interested in the actual situation of the prostitute, or in their own image of the phenomenon. Is she an object used for sex or just an sex object? Is she positively or negatively pictured? With realism or as a stereotype? Which aspects of her situation is shown and which ones are concealed? What is the view on the men who actually use her services?It seems natural that different types of films, with different types of prostitutes, illustrates different aspects of what prostitution might be.

This qualitative study is about the individual supportive conversation with the school welfare officer in upper secondary school. The main aim of the study was to find out what the pupils get out of a series of conversations with the school welfare officer and what it means for the pupils that the welfare officer belongs to the school organization. Six qualitative interviews were held with pupils who had conversation contact with the school welfare officer during their time at upper secondary school.I found that these pupils and welfare officers were oriented towards change and solutions. I found that the most important thing for the pupils was to achieve a good and trusting relationship with the welfare officer. After this the pupil starts a process of change in cooperation with the welfare officer, with the aim that the pupil should be happy and satisfied with the current life situation.

The aim of the study is to gain a deeper understanding of how young people's current identity is affected by their criminal background. We also want to understand the impact of resources in these young people?s social networks (that is their social capital) on their life course and formation and reformation of their identity. The theoretical frameworks used (as a tool to be able to analyze the empirical data) are theories of stigma, identity and social capital. The empirical study was conducted using semi-structured interviews that focused on questions about the life-story of informants.

This essay investigates the work situation for teacher educators at a university with focus on the subject areas education, research and administration. The research questions contain the work situation the teacher educators have, how they apprehend it, and how they find their position within the work organisation. Six interviews have been executed at the teacher education at a university. Some of the results from the investigation indicate that the teacher educators find education to be very a very demanding work and that the split of work during the academic year is uneven. The work with administration before and after the education, for example work with syllabuses and descriptions for courses, are activities demanding much time.

Over the last decade the conversation on entrepreneurship has been both worldwide and intense. In Sweden, as in many other countries, this conversation has also concerned women?s entrepreneurship. Parallel with this conversation has been the debate on women in leading position in large corporations. This thesis aims to find out why and how women use entrepreneurship to handle existing conditions in life (such as the hardship of combining a traditional career with a traditional family life) and to create new conditions that suit them better.

This thesis, titled ?Change, choice and conditions?, is written by Lina Skantze and Bianca Zandén. The study explores the process in which individuals? attempt to end their criminal career, focusing on the interplay between path of life, choices, and conditions. The method is qualitative, and the empirical material consists of interviews with four young adults that all have experience of criminality.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The aim of this study was to examine former criminals? experiences of help and support of importance to leave a criminal life style. The study consists of six interviews with former criminals and earlier studies on the subject. These studies show that relapse in crime are most common among those who are socially excluded from society. They also show that important factors to end a life in criminality are for example a supportive social network.

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.

This is a project showing a proposal on how a high-rise building gains qualities similar to middle rise houses of 7-9 stories. The closed, isolated and often anonymous life in the high building opens up through gardens. The resident meet the outdoor environment on the balcony, or has direct access to a garden.Instead of moving in a closed core, the resident will meet the climate and outdoor conditions as soon as he or she leaves the apartment.The project consists of two parts, where the first is presenting a building proposal, the second is expanding the knowledge through background research. The topics are history concerning the skyscraper and the skyscraper globally, closing up with the situation in China..

The aim of this essay is to examine which help a group of women with eating disorders had from thier treatment in daycare in 2004. The aim is to examine how the women have experienced this treatment and how they live today. The central questions are: what was their life situation like before the treatment, what was their experience of the treatment, how could the treatment have been better and how are their lives today? The method is based on qualitative interviews with seven women who were all in the same treatment for eight weeks at Capio AnorexiCenter in Malmö. The women have also redone tests that were done right before and right after the treatment.

In todays society sports has become a major part in people?s life, with the emerging of professionalization it?s become a thriving business that generates big money. An outcome of this evolution of sports as meant that most athletes must put more time and energy in to their athletics to have a chance to reach their dreams of being a professional athlete. And if an athletes dream get cut short somehow, the process of moving out of sport has been shown to somtimes be a difficult process for athletes that don?t have anything to fall back on.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this master thesis is to investigate how librarians working in academic libraries are experiencing the reference situation from a pedagogical point of view, by applying a theoretical framework consisting of learning strategies and their different characteristics, to qualitative interviews. Other goals are to elucidate the fact that learning takes place every day at libraries during the reference situation and that this work must be seen as ?one of the most important activities that takes place at the library?, using the words from one of the interviewed librarians, but also to make place for more discussions regarding pedagogic and library work. This is done by posing questions about knowledge, learning, information literacy, communication, the reference encounter, the roles of the librarian, policy and also architectural aspects of the reference situation. The interviews were taped, transcribed and categorized according to the earlier mentioned areas of interest.