The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The literature on spelling and spelling development suggests there is a strong relationship between spelling and phonology (Bruck & Treiman, 1990; Caravolas, Hulme & Snowling, 2001; Craig, 2006; Gindri, Keske-Soares & Mota, 2007). Spelling, however, is considerably less researched than reading (Caravolas, Humle & Snowling, 2001). Spelling difficulties are known to be more persistent in people with reading and writing disabilities, even when their reading has become acceptable (Høien & Lundberg, 1999) but more research is needed in this area. Assessment and detailed knowledge of the difficulties is of great importance in order to provide the appropriate help for children with reading and writing disabilities (Frisk, 2010; Magnusson, Nauclér, & Reuterskiöld, 2008). The purpose of the present study was to develop and try out a phonologically based spelling test for children, with focus on medial phonemes.

Abstract In order to make the modern agriculture less dependent on non-renewable external inputs, it has to rely more on ecosystem services. The agricultural system produce not only food, fiber and fuel, it also generates other ecosystem services such as e.g. photosynthesis, recycling of nutrients, influencing local microclimate, pollination, biological control and detoxification of noxious chemicals. This study is an attempt to get a better understanding about the interaction among different ecosystem services and different habitats capacity to generate them. An evaluation of eight different methods is done. The ecosystem services studied are the ability to absorb solar energy, biomass production, botanical diversity, decomposition and natural predation of aphids.

The study?s aim was to examine reading ability in secondary school students. The participants; 30 grade 7 students (13 years old) and 30 grade 8 students (14 years old) without literacy problems, and eleven grade 8 students whom either had documented literacy problems or received special education for it, were selected through convenience sample. Text comprehension was tested by three texts which are called the Skobigotexts. Three reading settings were applied: listening, silent reading and silent reading with textsupport.

Background: When someone suffers a spinal cord injury, the nerve impulses between the brain, the muscles and the skin are intercepted, thereby resulting in motion and sensory loss.  During the recovery process, healthcare professionals play a vital role in ensuring that the patients have a positive experience of care, recovery and rehabilitation.Aim: The aim of this study is to determine how patients at a rehabilitation clinic in Sweden experienced the following: The patient?s experience of how well they were received by staff, the staff?s ability to explain and inform the patient of important details concerning their care and the staff?s ability to involve the patients in their own care.Method: A qualitative interview approach was used when undertaking this study. Six patients at the rehabilitation clinic were interviewed, and the interviews were later analyzed using qualitative content analysis.Result: The collected material was divided into ten categories that were sorted into three subheadings: reception of staff, information and involvement. Reception of staff, with categories: helpfulness, commitment, consideration, professionalism and reception. Information, with categories: if the patients felt well-informed.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The topic for this master thesis is Business Intelligence, a means for decision makers to obtain accurate analysis about organisations surrounding world. The purpose is to examine how Business Intelligence is carried out in practice and how it can be made more efficient by considering some underlying and often overlooked factors. The study shows that organisations should strive for common goals and to engender corresponding perspectives amongst the co-workers. We have also concluded that Sensemaking, Knowledge Creating, Tacit knowledge, Entrepreneurship, Innovation, Creativity and Visions, influence the ability to utilize the efficiency of Business Intelligence. In some aspects we have noticed that our theoretical backbone differentiates from reality, which reveals the complex prerequisites that relates to matters of Business Intelligence.

The aim of this master?s thesis is to investigate a information center called ?Infoteket om funktionshinder?. The purpose of Infoteket is to collect information about disabilities and make it accessible to people with disabilities, their relatives and public. In this survey I will analyze how Infoteket can help people with disabilities to achieve empowerment. I use empowerment as a theoretical framework as Jay A.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

Background and aim: Asperger syndrome is a neuropsychiatric disability which is essentially characterized by impairments in social interaction. Little is known about how these individuals experience social interaction and more distinctly close relationships. Therefore the purpose of this present study is to explore how initiating and maintaining close relationships could be facilitated for individuals with Asperger syndrome. Furthermore how these individuals would like others to behave towards them. By assuming an insider perspective the empirical data is based on the participants own descriptions of their experiences, thoughts and ideas about close relationships.Findings: Most respondents state that they experience difficulties initiating social interaction, the main reason being that they don?t know what they are expected to say or how to act in this type of situation.

Our study has found that there are different structures and strategies in China and the US. This is due to the different constraints in each country which either allows the union to flourish or cripples its ability to function in a manner that protects workers rights..

The study seeks to from professionals perspectives describe and analyze the beliefs they have about women with intellectual disabilities and their pregnancy and motherhood. We will also discuss and reflect on the possible support that professionals find important for women to handle pregnancy and motherhood. The information has been gathered through interviews with five different professions that have come in contact with the audience in their work. In our material we found three distinctive perspectives: a child´s perspective, a parent´s perspective and a community perspective. From these perspectives, we could find many similarities in the informants´ perceptions, which resulted in different themes.

The usage of location in mobile applications is becoming more explored as a field, but the ability to implement location-specific data has often been limited and the applications mainly focusing on having information location liked. This thesis aims to explore how to make a mobile application that lets users share and take part of each other?s memories. As well as finding an appropriate balance between location based and location linked messaging..