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.

Malmö has often been described as a segregated city, with relatively low democratic participation and high poverty and alienation. Behind this kind of statements we often find a material reality, with unequal distribution of assets and potentials that needs to be taken into consideration for political action. At the same time this categorisation of people into different groups can take stigmatising effects and result in increased inequality.I find the theoretical basis for my thesis in Lefebvre?s writings on ?the right to the city?, that shortly means that all inhabitants of a city have the right to take active part in the constantly ongoing process of producing and reproducing the city ? on all levels, from a hands-on everyday life level to a more abstract political level.With an interdisciplinary approach, where the right to the city is discussed in relation to citizenship, presence, representation and public space, I try to understand the connections between democracy, participation, justice and equality. These discussions are then applied to examples from Malmö; both publically initiated projects and individual physical markings in the city.

SammanfattningLäkemedelsindustrins mission är att förlänga människoliv samt bota sjukdomar. Människans hälsa är det som är i fokus, enligt läkemedelsindustrin. Det uppfattas dock råda en viss konflikt huruvida läkemedelsindustrin följer missionen. Forskning har visat på att dubbelt såmycket pengar finansierar marknadsföringen jämfört med forskning och utveckling, i syfte att sälja mer läkemedel. Läkemedel somliga läkare ifrågasätter om de ens behövs på marknaden.

This two years master's thesis in Library and Information science, examines how the implementation of new technical equipment can affect how staff in public libraries organize their work and activities in the library. One Swedish public library in specific is the subject of research in this thesis, which has been anonymized as Kvarntuna city library. The study takes place in the beginning of the implementation of RFID-technology in the library. RFID, which stands for Radio Frequency Identification, is supposed to make the handling with different types of media in the library more efficient and in connection with the implementation one wants to reorganize work and activities in the library to make it even more efficient and also create a modern library.The thesis' method is qualitative interviews with six members of the staff. The theoretical framework of the thesis is a sociocultural perspective, especially inspiered by Roger Säljö, a Swedish professor in pedagogical psychology.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

Fredrik och Märtha Ysander var i Svenska Kyrkans Missions tjänst mellan år 1923 och år 1956. Större delen av denna tid tillbringade de på missionssjukhuset i Tirupattur på den sydindiska slätten. Fredrik var läkare och Märtha var under en tid föreståndare för sjukhusets blindskola. Föreliggande uppsats har som syfte att beskriva deras liv på denna plats och i denna tid med betoning på arbete och vardag, deras förhållande till den omgivande kulturen och den inhemska befolkningen samt syn på missionsuppdraget. Uppsatsen har delvis formen av en biografi.

The study was performed based on a qualitative method using a hermeneutical approach used to interpret the semi-structured interviews. The study aimed to investigate the Multisystemic therapy (MST) team in Halmstad municipality perceptions on the treatment method multisystemic therapy for youths from the ages of 12-18 years old.The questions were: Does the MST therapists experience that the MST is a method that leads to an improved situation for young people who receive the method? What do the MST therapists describe as opportunities and obstacles in the work with the method?The study builds on previous research on MST and empowerment based on MST. The study shows three therapists and an MST leader's experiences of the treatment and how it is aimed at influencing the parents and the youth for a change. From therapists statements it highlights how the MST method is designed for the young people?s motivation to change by means of the internal and external networks.

Såväl utgångspunkter som förutsättningar för arbetet med teologisk utbildning inom luthersk kyrkotradition i Tanzania har förändrats avsevärt de senaste hundra åren. Missionsinsatserna under förra seklets början inom utbildningsområdet understödde kyrkornas territoriella expansion. Att bedriva undervisning betraktades som en självklar del av missionsuppdraget och var ett sätt för kyrkan att etableras i det omkringliggande samhället. Det var genom ökad kunskap som Afrika skulle civiliseras och tanzaniern gå från ett obildat till ett bildat tillstånd. Denna utbildningsdiskurs, i vars kölvatten dagens teologiska utbildningssystem ännu befinner sig, innebar i flera stycken en ideologisk, ekonomisk, kulturell och teologisk import av västvärldens ideal.

The aim of this essay is to analyze the political interests of the United States Government in Turkey, from 1997 to spring 2007, using a qualitative method. I will also analyze any strategic changes during this period, by using theories of realism, particularly Structure Realism and Rational Choice. Using the Rational Actor Model (RAM), I will analyze how nation states such as the United States act in the political arena in Turkey. How can the US Government legitimize the support to Turkey and at the same time criticize there democratic deficit and their view on human rights. Turkey has been an American Military Ally, via NATO since 1952 and its demographic situation has changed since the Cold War.

AimThe purpose of this study isthat, from a student perspective, study how the implementation of the school's core values ??based curriculum context is experienced in school activities and the context of physical education.How do the students perceive the basic moral values ??in school activities and more specifically in physical education?Is there ethical aspects of physical education that can be linked to students' moral fostering and if so, how?MethodThe study's methodological approach is hermeneutic and data collection is therefor equalitative in nature. Through focus group interviews gathered material in which aimed to gain insight into students'subjectively experienced life-world in which their experiences, feelings and values ??were at the center. The investigation resulted in the execution of three focus group interviews with four students in each group from three different classes.

Social media has meant that organizations can engage in dialogue with their audience without journalistic intermediaries. PR 2.0 is a term that defines the new way for organizations to work with public relations in the new media landscape. The aim of our study is to examine how IKEA uses social media to create, maintain and develop their relationships. Furthermore, great interest is directed to the concept profile. This essay will examine how the stated profile IKEA has pervades the work on social media.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

SammanfattningLäkemedelsindustrins mission är att förlänga människoliv samt bota sjukdomar. Människans hälsa är det som är i fokus, enligt läkemedelsindustrin. Det uppfattas dock råda en viss konflikt huruvida läkemedelsindustrin följer missionen. Forskning har visat på att dubbelt såmycket pengar finansierar marknadsföringen jämfört med forskning och utveckling, i syfte att sälja mer läkemedel. Läkemedel somliga läkare ifrågasätter om de ens behövs på marknaden.

The purpose of this study is to analyse and compare how religious and non-religious world views are described and represented in three Swedish textbooks. The main question of this study is: How do three textbooks for the first stage of religious studies in high school represent non-religious and religious world views based on the text analysis tools: ethos, modality and transitivity?The three textbooks that are being analysed and compared were produced in the years of 2000, 2002 and 2009. The textbooks are used when teaching the first stage of religious studies in Swedish high school. The text analysis that I´ve chosen to use in this study is a part of Norman Faircloughs critical discourse analysis.

Bakgrund: Vissa företag skall enligt årsredovisningslagen bifoga en kassaflödesanalys i sin årsredovisning för att redovisa företagets likviditetsförändring under perioden. De företag som upprättar en kassaflödesanalys följer Redovisningsrådets rekommendation, som till största del är en översättning av IASCs "Cash Flow Statements". Detta innebär att den svenska rekommendationen är harmoniserad mot internationell standard. Kassaflödesanalysen kan användas internt av företaget för att få kontroll över de likvida medel som strömmar in och ut ur företages verksamhet. Även andra intressenter, såsom investerare och långivare, kan vara intresserade av företages finansiella situation, eftersom de vill beräkna lönsamheten samt studera företagets förmåga att betala sina skulder.