The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

This study is intended to give an impartial view of a young and complex program in Sweden titled Product Innovation Engineering program. The purpose of this program is to increase innovation capability in Sweden that will result in new companies, patents and economic growth. The results from this study might give some direction to future innovation initiatives, but should primarily serve as a tool for the PIEp participants. The study will focus on investigating the creation of the program as well as the development of its strategy. From weaknesses and strengths within the strategy of the program the study should also attempt to show its future potential.

This study is intended to give an impartial view of a young and complex program in Sweden titled Product Innovation Engineering program. The purpose of this program is to increase innovation capability in Sweden that will result in new companies, patents and economic growth. The results from this study might give some direction to future innovation initiatives, but should primarily serve as a tool for the PIEp participants. The study will focus on investigating the creation of the program as well as the development of its strategy. From weaknesses and strengths within the strategy of the program the study should also attempt to show its future potential.

In this study I want to survey which plays preschool teachers thinks are accepted in preschool and wish aren?t. I also found it relevant to investigate when and why they choose to interrupt a play and what happens when they do? My interest for the possibility that we might judge by some values was the reason for my question formulations and for the follow-up questions in my interview. For my survey I used semi-structured interviews to get a deeper knowledge about this domain and for the opportunity to ask further supplementary questions.The results show how preschool teachers accept most of the plays and that those plays that aren?t accepted and in need of being disrupted or to be changed mostly are plays where someone could be hurt or violated. It also shows that the preschool teachers think that they should regulate or interrupt children´s plays as little as possible because most of the time interruption turns the plays in a negative direction.My conclusion is that preschool teachers are willing to see children?s intentions but there are also norms and values that regulate what´s accepted or not..

This study is intended to give an impartial view of a young and complex program in Sweden titled Product Innovation Engineering program. The purpose of this program is to increase innovation capability in Sweden that will result in new companies, patents and economic growth. The results from this study might give some direction to future innovation initiatives, but should primarily serve as a tool for the PIEp participants. The study will focus on investigating the creation of the program as well as the development of its strategy. From weaknesses and strengths within the strategy of the program the study should also attempt to show its future potential.

The purpose of the study was to examine if Talking Mats® couldsupport communication and participation for people with Huntington?sdisease, carers and a dental hygienist in conversation about oral care. Elevendyads, a person with Huntington's disease and a carer, participated.Conversations with and without mats were video recorded and compared.Each participant responded to a questionnaire about how they experiencedthe conversations. Analysis with Effectiveness Framework of FunctionalCommunication showed that two participants increased their communicativeeffectiveness using Talking Mats®. Feelings of participation increased forall participants and were significantly higher for participants withHuntington's disease.

The present study investigates the relationship between narcissism, using identified facets in the five-factor model for the grandiose and vulnerable narcissistic personality, and job performance. The results, based on analyses of correlations from previous studies, meta-analyses and norm-data, show general differences regarding the grandiose and vulnerable narcissistic facet profile and their respective relationship to job performance. The results confirm previous study implications of the facet level data?s ability to capture aspects of the personality that a broader measure misses. Similarly, the results demonstrated that facets could differentially predict job performance in both a negative and positive direction.

The communication and mediation of information and news has, under the latest decades, increased into an incalculable amount. In the newsflow that has come up it has become more and more urgent to sort and select the relevant and correct news. Simultaneously as the information has become one of the most important goods for the western world, the criticism against media has become more loudvoiced and especially the criticism aims at the fact that publicness has become less public and the public conversation is nowadays filtrated through media. The American Joey Skaggs can be reckoned among with the group of media critics, but his course of action and methods to reach out with his critical view, stand out strikingly from the traditional media critics. Instead of, as most, aiming the criticism against media, from an outside perspective, Skaggs chooses to attack the media from the inside.

This thesis is about sustainability within chemistry, the so-called, green chemistry. With this work  I seek to combine green chemistry with sustainable  development  and find methods for teaching green chemistry in a laboratory environement.  I have designed  and tested two labs with ingredients of green  chemistry and sustainable development in my study. I wanted to determine if my design model  leads to conception for the students. The students have through forms and interviews declared their perspective on the education and their conception. In a laboratory environment the pros of a laboratory way of work should be recognized.

The aim of this thesis is to describe the thoughts and attitudes that parents have regarding reading aloud. In today?s society the positive effects of reading aloud are often pointed at and in the perspective of the new learning theories I found the issue even more interesting.The two main questions posed are: How do the parents describe the practice of reading aloud?Is the parents? life situation and background visible in their descriptions and in that case how does it show in their thoughts about reading aloud?The theoretical perspective of the thesis is sociocultural and can be divided into two themes. The first theme concerns the learning process that can be the result of reading aloud and the second theme focuses on social aspects. The results of the study show that parents think that reading aloud is valuable and positive.

For the actors in the Swedish forest industry, it is important to have the ability to forecast the state in the privateforests. The information that comes out of the forecasts will be the base for the activities strategic direction.The aim in this exam is to survey what information that is present today as basis for forecast calculation, andeven to examine what other possibilities it might have in the future.From a limited geography and out of different time perspective forecast the felling potential in the privateforestry.With the word felling potential means regeneration felling and thinning. The exam will answer the questions:What information is needed to build a relevant forecast model?Is this information available today?Is there information to buy that would improve the forecast model?The result of this exam will be presented in form of a ”case study” showing the opportunities in the market tocreate a forecast calculation of felling potential in the private forestry within the Forest Owners’ AssociationMellanskogs wood-area Dalarna..

An ethnographic study loosely informed by the theoretical framework of distributed cognition was carried out in order to describe how mariners have adopted the Automatic Identification System (AIS) in their work practice, or"made the technology their own". AIS is a transponder-based identification and communication system that allows ships to automatically identify and track each other. In addition to facilitating the identification and tracking of ships, objectives behind the introduction of AIS are to"simplify informational exchange", and"provide additional information to assist situation awareness". Participant observation and interviews were made at four different ships, as well as at two shore stations. A focus group was also held at a maritime conference.

In this thesis we study four groups of students in grade 8, 9 and 10 when they try to solve a classical mathematical problem: Which rectangle with given circumference has the largest area? The aim of the study was too see how the students did to solve a mathematichal problem?The survey shows that students have rather poor strategies to solve mathematical problems. The most common mistake is that students don?t put much energy to understand the problem before trying to solve it. They have no strategies.

The purpose of this thesis is to analyse studies that evaluate Web search engines. This is done in four categories; the researchers? purpose, the evaluation measurements, the relevance, and the time aspect. Our method is based on a text analysis in which we use the direction of analysis of the content of sixteen evaluation experiments. Our results indicate fundamental differences in the way the researchers are tackling the problem of evaluation of Web search engines.

This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.