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 Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..

The purpose of the study is to explore preschool teachers experiences of how immigrant parents become involved in the preschool activities and how their linguistic and cultural background appears in relation to participation.The survey was conducted through individual interviews with eight preschool teachers working in various multicultural preeschools.The results of this survey shows that the preschool teachers perceive that parents with different cultural and linguistic backgrounds are reluctant to participate in various forms of cooperation, such as parent meetings. Preschool teachers believe that the lack of parental participation depends on the parents linguistic and cultural backgrounds, such as different approaches to understand the pre-school educational activity or the view of parenting, and other things such as language difficulties.Another result reveals also a great lack of written methods, because teachers sometimes face difficult dilemmas. To seek itself the right approach in a current situation can be both difficult and time consuming, therefore, the preschool teachers wish that there were already complete methods for use..

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.

Vårt syfte med detta examensarbete är att undersöka hur föräldrakontakten ser ut på en invandrartät skola i Malmö, med särskilt fokus på utvecklingssamtalet. Vi har gjort fem semi-strukturerade intervjuer med fyra olika lärare samt biträdande rektorn på skolan. Våra slutsatser är att de flesta av föräldrarna i grundskolans senare år, oavsett kunskaper i svenska språket, kommer till utvecklingssamtalet. Däremot uteblir majoriteten vid föräldramöten. Vårt resultat indikerar att detta inte bara beror på om man förstår svenska eller inte, utan också exempelvis på vad man som förälder prioriterar eller känner sig delaktig i.

Abstract The main purpose of this study was to investigate if and how the employees in elderly care experience stress and which underlying causes they understand to be important in their work situation. The purpose was also to investigate whether Karaseks and Theorells demands and control models could be used to explain the employees feelings of stress and to see in which categories the participants are in. Furthermore, the purpose was also to understand the participants work situation and to describe the factors and remedies the employees perceive to contribute to the stress levels at their workplace. 81 questionnaires were distributed at three different locations, two of which were in Ronneby and one in Örebro. 56 people answered the questionnaires.

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.

People with positive affect seem to have great advantages in life. Goal achievement, the main cause of well-being for all organisms, seem to be a typical trait of these people. The purpose of this study was to examine (i) what influences positive affect, (ii) the relation between positive affect and goal achievement, and (iii) characteristics of individuals with positive and negative affect. Five individuals with self-rated positive affect and two with negative were interviewed. The responses were classified in fifteen themes.

In December 2004 the Jewish congregation Judiska Församlingen i Malmö wrote to Lund University regarding the cranium of a Jewish man, which had been in the University's possession ever since he committed suicide while in custody in Lund in 1879. The congregation requested that the remains be given to them and buried according to Jewish custom. In February of 2005 Lund University decided to appease the request. This essay examines the debate which followed.The main focus of the study is on which kinds of arguments were used in the debate, who participated and which aspects of the human remains were considered important by the debaters.The study has shown that clear differences exist regarding the types of arguments used by those in favour of the repatriation and by those who opposed it. There were also differences in who took a stand in favour of it and who was against it.

UGL-courses (Understanding Group and Leader), given in Sweden since the beginning of 1980, are a frequently used leadership course in all sectors of the working life. This essay purpose was to compare course members experienced benefit between two educational organizers. No earlier studies in the subject where to be found. The method chosen was quantitative. A questionnaire was sent to participants in Swedish Defence Forces and The Swedish Confederation of Professional Employees.

In what French philosopher Gilles Deleuze labelled Control Societies, mechanisms reminiscent of censorship ? that is, restriction of information that administrators of power wish to regulate the spreading of ? are present in the concept of copyright. This kind of censorship has theadvantage of not being scrutinized by public eyes in the way that the work of institutionalized censorship agencies such as the Swedish Statens Biografbyrå was. It is not unlikely that expanded possibilities for punishing anyone who spreads copyrighted material will result in larger and larger areas that may not be accessed, as the avoiding of conflict and repressive actions will emphasize the behaviour to take detours around information that is deemed taboo and therefore suspicious and dangerous.The ACTA trade agreement is one proposed tool for such extended possibilities for punishment. This essay does not however claim that copyright and censorship are the same ? but rather that the institutional execution of power that was previously a matter of state censorship has a lot of similarities with current and prognosticated application of copyright laws by corporations.While claiming to protect the individual, the disciplinary power executed actually aims to protect the one executing it; the purpose of the power structure is to replicate itself..

 AbstractA walk at Karlstad's cemetery and burial - grounds is like a strolling in an architectural park with trees, bushes and flowers. But these parks are different; they are filled with dead people, their memorial stones and their life stories. This world is full of socially, economically and culture differences from different times from 19th century till today's society. The cemetery - and burial - grounds in Karlstad can tell you about 19th century influences just by looking at the stones and where they are placed. Influences from the religion, the Christianity, which symbols for example is the cross, the birds and the sun that rises or falls, but also phrases that is directing to the bible.

Preschool is a place where children, parents and teachers meet. Preschool is for children but also for the parents, they should feel confident about the place where they leave their children. We who made this study have a common interest to examine how teachers´ attitudes to parental contact in preschool works. The purpose of this study is to examine how teachers relate to parental contact.What do the educators think of their professionalism in the profession? Do educators believe that parental contact is important? And how do they work to obtain a good parent contact?The study has three questioners holder: How does teachers relate to parental contact in preschool?What do the educators think of their professionalism in the profession? And how visible educators child development and learning in daily contact with parents?We chose to do qualitative interviews with four preschool teachers at two different preschools in Sweden, to seek answers to our questions.

Postnatal depression (PND) is a condition which affects about 8-15% of recent parents. The cause of PND is unknown but several underlying factors have been purposed through different studies. This descriptive literature review aims to illuminate the parent?s situation when the mother is affected with PND. In search of literature, the databases Medline (via PubMed), Academic Search Elite, Cinahl, PsycINFO, PsycARTICLES and SweMed+ were used.