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 aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.

The purpose of our study was to establish whether the knowledge about vegetarian diet was enough among nurses in order to practise professional nursing. We made an empirical study based on a questionnaire. Twenty-one registered nurses answered the questionnaire that consisted of mostly open questions. The result showed that almost everyone experienced that they gave dietcounselling and many nurses mentioned that dietcounselling was important. The majority of the nurses thought that they had enough knowledge to be able in order to deliver a fundamental dietcounselling but nobody considered that they knew much about vegetarian diet..

Bakgrund Oväntad död är en traumatisk upplevelse förnärstående, kris och sorg i någon form är ofrånkomligt isamband med död och saknad. Vårdpersonal står inför en svårutmaning i omvårdnaden för att ge ett kompetentomhändertagande. Det korta mötet mellan vårdpersonal ochnärstående har visat sig vara av betydelse. Syfte Syftet medlitteraturstudien var att belysa närståendes behov ochvårdpersonals uppfattningar om närståendes behov i sambandmed en oväntad död. Metod Metoden var en litteraturstudie därdet ingick både kvalitativa och kvantitativa artiklar.

Nursing and care for the pregnant bitch and her neonatal puppies is an important part of the animal nursing profession either if it concerns normal reproductionphysiology, pregnancies, diseases or complications at home of the animalowner. This piece of work gives a guidance of what a Veterinary nurse at a clinic should have in mind while given treatments, complications and normal physiology with the bitch and her neonatal puppies in order to be able to perform a professional cooperation with the veterinary surgeon at emergency teatmentcases and to make the animal owners satisfied with enough knowledge to answer their questions about the subject..

Empati är att kunna uppleva och förstå andra människors känslor. Tre studier gjordes för att undersöka socialsekreterares empati för sina klienter och hur de upplever sin professionella och genuina empati. Två studier var kvantitativa och en var en mixed design. Deltagarna var 26 socialsekreterare och 57 socionomstudenter. Studie 1 och 2 visade att socialsekreterare och studenter på socionomprogrammet hade mer empati för en sympatisk person än för en osympatisk.

This study examines how to translate digitally composed symphonic music to note script and how it gets readable and playable. With the help of professional musicians from the Norrköping Symphony Orchestra, teachers from Kulturskolan in Norrköping as well as other musicians, I have learned how I can improve each individual stem in my composition. I also learned how to write for a real musician. My score have been analyzed by composers and a conductor which have given me a more in depth insight into composing symphonic music.The theory section describes important MIDI aspects, score preparation and note editing techniques. Thereafter is a section about the symphony orchestra and its instruments? history and how the situation is today.

The purpose of this study is to gain a better understanding about the police profession's impact on the singular individual, with a focus on roles, regions and emotions. The main question is to understand if and then so, how individuals outside of work will be affected of the profession and professional events. In order to answer this question I carried out six semi-structured in-depth interviews with police officers who worked at the main office in a police region in a midsize city in Sweden. To ensure reliability and allow readers to conduct their own assessments the quotations in this study are anonymous. The analysis of the collected material is based on selected parts of Goffman's theories about dramaturgical perspective as well as selected emotion theories.

The purpose for this Masters thesis is to describe childrens librarians work in supplying literature to children with emphasis on easy-reader materials. Our main questions are: · What do librarians believe characterizes an easy-reader book, and what do they base their decision on when classifying a book as easy-to-read? · How have the libraries in our study solved the hands-on difficulties associated with easy readers childrens literature? · Which factors do librarians consider to be important when supplying literature to children that are not used to reading or are not good readers? The theories we have used are Aidan Chambers Reading Circle and Karner Smidts view on the librarians professional roles when supplying literature. We have used a case study method, which means that we have gathered information through observation, objective papers and interviews. This has been done at six libraries.

This paper is a study of documentary film production with focus on the filmmakers choice and usage of sound equipment. Using professional articles and literature have first of all helped us determine a standard for the conventional use of sound equipment in documentary film. Afterwards, by analyzing our own interviews we?ve received answers on how filmmakers relate to the conventional usage and why they select equipment as they do. Thereafter, we describe a technical method which helps a filmmaker to be able to record sound for documentary film on his/her own, using simple measures without reducing quality.

I have investigated how municipalities support children with ADHD. I have interviewed persons responsible in five different municipalities. The persons have had the authority to decide how the support funds are to be shared in the municipality. Mostly I was interested to know if the support was the same in all these municipalities and if the children with ADHD really got the help and support they were entitled to. I discovered that the support varied; in some the children were correctly diagnosed but in others municipalities I was not convince.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

The objective of this project is to study how two asperger units, one at a junior school and one at a senior-level school are carrying at their work. I have interviewed one pedagouge at each unit to find out how they organize the education at the units and how they work to develop the students' social skills based on the students' functional handicap. The interviews showed that the following factors are providing the foundation for the pedagouges' work with the students: knowledge of the Asperger syndrome and the symptoms shown by each individual, the pedagouges being explicit and well structured as a professional and as adult combined with him/her being humble and showing respect towards the students and self reflection.Keywords: Asperger syndrome, functional handicap, social interaction, attitude..

This Master's thesis concerns the professional knowledge of the librarian. The image of this knowledge is regarded as constructed in a social context, which is why the discourse analytic approach is selected as method. The empirical material consists of two texts concerning the education of librarians. A theory of knowledge, emanating from Aristotle, is applied to the results to find examples of the forms of knowledge that are excluded from the discourse. A number of themes, or ways, in which it is possible to discuss the phenomenon of the librarian's knowledge, are identified in the texts.

A business is always dependent on its customers. It is therefore important to ensurethat customers are satisfied with the product and the warranty included.The study was conducted in cooperation with the building contacting companySkanska Sweden. The aim is to use interviews to collect and process experiences in order to answer the question: How should the recovery process in the construction industry be performed to ensure a professional handling of warranty? The results have shaped my conclusions and I have turned them into a proposal that companies in the industry can benefit from. The study indicates that the industry is not geared for a five year warranty, which was introduced in 2004 and 2006.