Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

AimThe purpose of this study is to, from a perspective of a PE teacher, look at how teachers of physical education in elementary school designs and assesses the teaching of swimming. The issues underlying the study are as follows:Which elements are included in the swimming education and how do teachers work with these operations?What does the PE teachers classify as swimming ability and what do teachers experience as obstacles for the students development of swimming ability?How do the PE teachers interpret the knowledge requirement in Lgr 11?MethodThe study is based on six interviews of qualitative nature, with PE teachers from various municipalities in the region of Mälardalen.ResultsThe result yielded by the study is that the swimming classes can take different forms depending on whom the teacher is. Common to all the teachers in the study is that they teach emergency management and lifesaving. When it later comes to teaching how to swim and practice, the teachers who teach in the younger age groups work more concentrated and continuously with swimming, while the teachers who work with the older age groups just checks whether students can swim or not.

Earlier studies shows that democracy within the preschool is an important and on-going work, but could implicate certain consequences. For example that goals regarding democracy and influence in the preschool, rarely is done in practice but instead remains just words on a paper. It could also mean that the pedagogues lack education and knowledge within the area, but also how they react to the influence of children. Preschool is expected to be a place for all children, no matter what luggage the child is carrying. The luggage is filled with the life experience, the personality and in this case the needs that the child has. The needs could be anything from nearness to physical and psychological disorders that requires more pedagogical attention.

This thesis aims at exploring a national collaborative gateway-service, PictureAustralia, hosted at the National Library of Australia. This will be done by means of investigating some underlying principles for descriptive standards and conventions as of the library discourse which is the objective of bibliographic control and access. The reason to do this is to bring some main features of these principles into the context of a cross-institutional cooperation between libraries, galleries/museums and archives in a picture database service. The attention will lay on the objectives of what functions the system is designed to perform to give access, as defined by Elaine Svenonius in the Intellectual Foundations of Information Organization 2000, and how these objectives will affect this particular database-service collocating performance, which is a system- and logical approach. Though, this study will be done in an explorative and qualitative way, by a case-study, which is to examine some sample metadata records emanated from different institutions in this project.

This report compares two different types of insulation with regards to fire and moisture. The materials were tested for the company Fiskarhedenvillan AB, for a wall and a roof construction that the company currently uses in the establishment of Sweden's first certified passive house for international standards.Their current material, Rockwool, is compared to a relatively new material on the Swedish market called SEALECTION Agribalance sold by the company ISO Green AB. The material is a type of polyurethane insulation. This insulation material would result in a more efficient execution of the construction as it provides waterproofing and is applied more easily than Rockwool. From a fire standpoint, literature studies and discussions with fire experts led to results.

I Sverige erbjuder tio högskolor minst ett civilingenjörsprogram inom det datavetenskapliga området. Namnen på programmen varierar nästan lika mycket som innehållet, och det är lätt att ställa sig frågan: Vad är egentligen en dataingenjör? Detta examensarbete gör ett försök att besvara den frågan genom att kartlägga ett program per lärosäte. Detta görs med avseende på programmets innehåll dels av ämneskunskaper och -färdigheter (disciplinärt innehåll), dels av generella ingenjörsfärdigheter, allmänna förmågor och olika förhållningssätt (ickedisciplinärt innehåll). Det disciplinära innehållet kartläggs och jämförs med hjälp av ACM/IEEE-CS Computer Science Curriculum 2008.

According to the curriculum the Swedish school system should aim to let the democratic values permeate the school as a whole, and the school should assume each student's individual abilities in teaching. (Lpo -94) Democratic education is what the pragmatist John Dewey strongly encourages in his book Democracy and Education, which is why he stands for the theoretical framework of the concept of democracy in the school context. This study aims to examine whether and if so, the social roles in a classroom can affect students' opportunities for learning. The main research questions asked were:How can the social roles affect students' opportunities for learning in a classroom? How do students perceive that the social roles in the classroom affect their opportunities for learning? This has been investigated by two complementary perspectives.  Partly thru a student perspective to raise the students 'own experiences, and partly from an outside perspective to show how I, as an observer can see that social roles affect students' opportunities for learning.

The aim of this master thesis is to examine information seeking andinformation use among high school pupils in two Norwegian highschools. The main research question focuses on different kinds ofinteraction or lack of interaction in the pupils? information seeking andinformation use.The theoretical framework of the thesis is based on a socioculturalperspective which allows for a specific focus of various forms ofinteraction. I investigate interaction in relation to concepts such associal practices, previous experiences and meaning making. Theempirical material consists of data from a large scale questionnaire (n=217) and in-depth interviews with six pupils.The results show that these pupils are used to interact with digital tools.The pupils trust printed sources more than digital ones, but at the sametime they prefer digital sources since these are easier to handle, it isquicker to locate information and this is easier to understand.

The purpose of this study has been to investigate students? perceptions of the content inthe Swedish subject and current syllabus for Swedish in the third year of uppersecondary school. The purpose has also been to analyze if students are familiar with theaims they are working towards, how explicit they are and if they have any significancefor the students? results and motivation. This investigation is based on a socio-culturalperspective and was made with help of a quantitative method by using questionnaires,but has also been studied to some extent qualitatively, which have been analyzed from astudent angle.The analysis of the results shows that the students have very good perception ofwhat they should study in Swedish year three in upper secondary school.

This essay focuses on Finnish immigrants living in Sweden and their experiences of educationof literature in Swedish upper secondary school. It concerns the fact of how education ofliterature can be used to strengthen students? formation of cultural identity. The essay tries toidentify obstacles as well as possibilities in the teaching of literature with a view to deepenand enrich this process. The method consists of a phenomenological approach includinginterviews with a group of Finnish immigrants living in Sweden.

This thesis is about making a support for barcode readers and RFID readers on a computermounted in heavy vehicles. The computer has several applications designed for heavyvehicles such as an order handling application. The goal was to suggest an architecture toimplement a support for the readers. The architecture should be independent of whichmanufacturer who has made the reader hardware that was connected to the computer.At first a theoretically study was made around RFID technology and standards for thetransport and supply sector. Then the architecture was developed and a demo implementationwas made.The conclusion of this thesis is to implement support for barcode readers with a wedgeapplication.

Yrket som personlig tränare växer allt mer, vilket bidrar till att fler personer väljer att utbildasig till personlig tränare. När personerna skall välja utbildning kan det vara svårt att finna vilken utbildning som passar individen bäst, då alla utbildningar både har likheter och skillnader. Syftet med denna studie är att undersöka hur de olika utbildningarna inom personlig träning skiljer sig åt i struktur, att belysa skillnader i nationell och internationell standard samt hur yrket personlig träning kommer kunna utvecklas i framtiden.Studien har en kvalitativ utformning, och med hjälp av telefonintervjuer har information samlats in. I resultatet framkom det att utbildningarna använder kursmaterial som framtagits på snarlika sätt, då samtliga producerar egen litteratur. Majoriteten av lärarna i utbildningarna hade specifik utbildning inom det området som de undervisar i.

Denna studie gjordes för att ta reda på hur verksamma idrottslärare i Malmö ser på sin arbetssituation. De frågeställningar jag använde mig av var: Hur upplevs rollen som idrottslärare verksam i Malmö stad? Vilka intentioner har idrottsläraren med sin undervisning? Om möjligheten till förändring fanns vad skulle detta utgöra? Upplevs de socioekonomiska förutsättningarna i stadsdelen påverka arbetet? Anledningen till att jag har valt att utforska detta ämne är de olika arbetsförhållanden som noterats vid de olika skolor jag haft min verksamhetsförlagda tid. För att få en bra inblick i detta ämne har fem stycken kvalitativa intervjuer gjorts med lärare verksamma i Malmö stadsdelsområden med olika ekonomiska förutsättningar. Uppsatsen behandlar sedan resultatet med hermeneutisk tolkning, Theorells psykologiska kravmodell samt utifrån litteratur av Engström, som skrivit kring livsstil kopplat till idrott och motion.

How do you summarize the content of a fictional work, let?s sayLord of the Rings, into a few "telling" words that may represent it? This master?s thesis is a comparative study of how library users? freely chosen tags/keywords deviate from controlled vocabulary made by professional indexers when representing fiction. The thesis answers four main questions:? Do the tags that the library users give fictional works correspond to the categories used in professional indexing in Sweden?? Do the tags follow the standards for vocabulary, semantics and syntax used when indexing professionally?? Do the tags add something to document representations?? Are there differences between the tags used for adult fiction and the tags used for children?s literature?With a starting point in indexing theories of Frederick W. Lancaster, Annelise Pejtersen, and the semiotic theory of the indexing process of Jens-Erik Mai, 383 tags from totally 70 fictional works are analyzed.

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.