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.

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.

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

 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.

Syftet med den här uppsatsen är att undersöka lärares medvetenhet om den förändrade skollagen vad avser disciplinära och andra åtgärder och i vilken omfattning de upplever att den påverkar skolmiljön. För att kunna uppnå syftet med studien har tre frågor formulerats: för det första i vilken grad är lärare medvetna om vilka åtgärder som enligt lagen finns att tillgå och för det andra, i vilken omfattning tillämpar lärare de befogenheter de fått genom den nya skollagen? Avslutningsvis ställs frågan om lärare upplever att den nya lagen bidragit till några förändringar i deras handlingsutrymme?  Undersökningen som ligger till grund för uppsatsens resultat baserades på enkäter som besvarades av trettiosex lärare vilka undervisar i grundskolans senare år (7-9). Resultatet av undersökningen visar att lärare har begränsade kunskaper om skollagen vad avser lärarens mandat att vidta disciplinära åtgärder mot elever. Det framkommer också att lärare använder sig av disciplinära åtgärder för att stävja störningar i klassrumsmiljön och att en majoritet inte upplever att förändringen av skollagen har ökat lärarnas handlingsutrymme i klassrummet samtidigt som andra lärare anser att studiemiljön påverkats positivt till följd av lagens införande.

The background of this paper is the dual role that the social worker can have, of beeing both supportive and controlling in the meeting with clients. It is also about the power the social worker can have, how they handle the power in their profession and how they remain to it in the relationship with the client. The study is qualitative and built on interviews with eight social workers that work in different areas in the social services. We have chosen to see this dual role as if the social workers have to, in their daily work, handle the roles as one authority role and one supportive role towards the client.The purpose of this study is to understand how the dual role as the social worker has in the profession, as a helper and a authority, is expressed in the work and relationship with the client. We have turned this purpose into two questions: How do social workers with authority remain to the dual roles of the profession? How do the social workers describe and understand power?We don´t want to generalize in this study, we want to give an example of the social workers own experiences about the dual role.

The aim of this study is to examine how the induction period for newly employed upper secondary school teachers is implemented in practice, in relation to the Swedish Education Act and the National Agency for Education?s general guidelines. Although this induction period has been legally mandated since 2010, both previous research and current statistics indicate significant shortcomings or wide variation in its practical execution. The study is based on a qualitative interview study involving 13 school leaders. The interview responses were analyzed using three complementary theoretical frameworks: Lipsky?s theory of street-level bureaucracy, Meyer and Rowan?s concept of decoupling, and Schein?s model of organizational culture.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

This is a study about employment officers at the Swedish public employment service. The aim of this study was to examine how they understand and use their discretion in their daily work. We used a qualitative method and the data was gathered by semi-structured interviews with eight employment officers working at the same office in a small town in Sweden. Lipskys theory about street-level bureaucracy and Lazarus description of coping theory are applied to analyze the empirical data. The work for the Swedish employment officers have changed over the last years with an increasing focus on control and administration.

The aim of this study was to illuminate critical factors that facilitate respectively obstruct the novice nurse's development during her first year in the profession. The method used was a systematic literature review according to Goodman's model. The 8 qualitative scientific articles were scrutinized by using a form developed by Pedersen and Sigling (2002). The result shows that cognitive factors, stress, social factors as well as affective factors are critical during the novice nurse's first professional year. The results are related to Antonovsky's concept sense of coherence..

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

I am a practising classical soprano. After more than 20 years of professional singing, I re-trained my voice according to principles of the old Italian school of singing. In this essay, I examine the origins and priciples of bel canto, with special focus on appoggio and chiaroscuro, two key ingredients in the bel cantao tradition. I explore the relationship between science and the craft of singing, and what modern voice science has to say about the efficiency and health aspects of this technique, I also describe the profound effect it has had on me as an artist..

This study examines how social workers in child and youth units within Social Services perceive and experience working with violence in young people's intimate relationships. The study aims to highlight whether there is a need for a domestic violence team within the child and youth units. Violence in young people?s close relationships is a growing societal issue, with limited establishment within the research field. While research on the frequency of such violence has increased, studies focusing on tailored support measures have lagged behind.

Author: Nina Ekberg and Therese LjungTitle - Within the social services approach: A qualitative interview study of the social services attitudes towards young offendersSupervisor: Melker LaboryAssessor: Ulf DruggeThe purpose of this study was to see the social workers attitude towards young offenders and how this can affect the teenagers. The theoretical perspectives have been the theory of street-Level Bureaucracy, social constructivism and Stages of change. The material has been collected through qualitative semi-structured interviews and email-interviews with the social workers. The aim of this study was to examine if the social workers uses their theoretical experiences about their attitudes in their practical work and if their response can raise or reduce the young offenders motivation to change their behaviour. To collect information it was chosen that this study would only concentrate on the social workers opinions.