This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

The purpose of my study is to examine how four preschool teachers go about using the term play in children's early mathematical development. In order to fulfill the purpose of this study, I have the following questions:How the preschool teachers visualize mathematics in children?s play?What reflections have the preschool teachers about the importance of play for children's mathematical learning in preschool?How do the preschool teachers see on their own role in the children's play?In this study, I have conducted a semi-structured qualitative interviews based on the interviews with four preschool teachers from various departments in a preschool. I have also conducted some observations to complete my study. Whereas in my analysis of the researched material, I have used Vygotsky's theory.The survey shows that the preschool teachers are aware of the use of mathematical language and concepts in children?s different activities which were conducted daily in the preschool.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study shows how boys and girls play has changed during the 20th century. The purpose is to make people aware of the change that has happened. In the background I show what the literature says about gender and play, before and now.To get a result I?ve interviewed two older persons and four children. These interviews has been compared to see similarities and differences.I discovered that today?s play revolves mostly around toys.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

Through interviews with children of ages 4-5 years old and by observing children children at play at three preschools with different types of outdoor surroundings, I have investigated if the preschools outdoor surroundings have any influences on the children´ choice of play. The hypothesis was that natural surroundings can entice children´s interest in nature being in it and play. I have also investigated if the children know why it is important to be outdoors and if they know it has a positive influence on their health.The result of my investigation is that the children play about the same games at the three different preschool gardens, but at the preschool with more natural surroundings, the children have more contact with plants and animals, and could learn of the different phenomena of nature by the preschool teacher answering their questions. Most of the children in the interviews know it´s useful to be outdoors and be on the move and get fresh air, but many of them thought it was most important to play. By being outdoors the children get exercise, fresh air, play and at the same time they establish an understanding of the nature and a healthier life..

This is a qualitative study that explores how bilingual children develop their language through play. The study is based on observations and interviews conducted in a preschool located in a multicultural area of Stockholm.The purpose of using two qualitative methods; observations and interviews, was to get a bigger picture of the study area. The results of the study, illustrated through observations and interviews that I have conducted, shows that the game has great role for bilingual children's language development. Furthermore, the results show that the informants are aware of the importance of play for bilingual children's language development especially when they are talking about investing in the promotion of children's language by using different methods and materials in their pre activity for various games and activities.One of my conclusions is that bilingual children learn the language during both free play and structured play especially when educators are present and aware of the activities that they perform. It is also important to see children as individuals to cover all the needs of children at different activities.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Invoxicated is an interactive play sculpture where children can explore the wonderful and playful opportunities of sound. Talk into one end of the sculpture, and the sound will travel through the sculpture and come out in the other end. On its way, the sound gets distorted by a number of sound effects. By bending the sculpture?s body, and pressing the sculpture?s buttons, the sound effects gets altered in real time.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.