The aim of this study is to describe successful strategies to include children in free play activities at the preschool. The methods that pedagogues use to act and work with excluded children will be examined. To get answers to my questions I have conducted interviews with five pedagogues in four preschools. During interviews they mention two different approaches to encourage free play activity. One way was to participate and play along with the children.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

This survey is about pre-school teacher?s supervision over children?s play. In an earlier study children expressed that they had places they called their own. In those places where they were in charge the adults were not welcome unless they were invited by the children. This aroused our interest to do a survey about children?s influence over their playing time.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

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.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

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.

AbstractGroup processes within the free play- in a socialpsychology perspective In our socialpsychology study we have demonstrated how children?s free play is by observing 2-5 years old children in preschool. We have also interviewed two preschool teachers. The major subject in this study is how children?s group processes expresses in their free play.

Idag är internet ett av de mest använda medieverktyg som bör finnas tillgängligt för alla människor, även personer med funktionsnedsättningar. Målet med denna uppsats är att undersöka om webb-tv på internet är tillgängligt för användare med funktionsnedsättning, särskilt synskadade. Två stora webb-tv-plattformar SVT Play och TV4 Play undersöks i denna uppsats för att veta om webb-tv på internet är något som är tillgängligt för synskadade användare. För att webbplatser ska vara så tillgängliga och användbara som möjligt för personer med synskador bör de följa riktlinjer som WCAG 2.0 och ISO 9241-11.För denna uppsats har det använts skrivbordsundersökningar och fallundersökningar. Två olika typer av fallundersökningar användes i denna uppsats, enkäter och observationer.

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 study is to contribute knowledge on how pedagogues use play as a way to expose children to the English language. I chose the qualitative method of interviews to conduct my study. The objects of study were four English speaking pedagogues at a preschool with English in their profile. This profile was a major factor when choosing where to carry out the study, as not every preschool in Sweden offers English.The interviews were conducted in English, as all four pedagogues were native English speakers and I did not want a possible language barrier to influence the results. The questions were composed with play as a focal point and a way to expose the children to English.My findings showed that play is an important tool for children to take part of and learn English.

The aim of this study is to increase knowledge and understanding of free play or free fun time importance for children of age around five years in preschool, in order to promote children?s development and learning. The focus was on exploring and better understanding of teacher?s and educators? approach to the free fun play time as a tool in their educational work, and also about their own role in this context as well as analyzing of forms, rules and structures spontaneously created by groups of children having free play fun time. Another important moment of this study was to give more light on approaches to this issue in education theories by Piaget, Vygotsky and Freud among others.As to the practical experimental part of the study it has been performed at a preschool and kindergarten in a suburb at the outskirts of Stockholm, with four employed educators there and with groups of children of age around five.

The aim of this report is to see whether the graphic design of a game influences children?s will to play games. I am especially looking at minimalist graphic design and how well it works for a game aimed at children age 7-9. Does the style of the game design have any impact at all concerning the children?s wish to play the game or is the game mechanic all that matters.