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 the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

The aim of the study is to analyse the stories of four homosexual women with Muslim backgrounds about coming out as homosexuals, from an intersectional perspective. The experience of coming out as lesbian and the intersectionality are related to different social contexts. The homosexuality becomes a problem in connection to family and countrymen while the Muslim background becomes more of a problem in relationships. Heteronormativity and gender system appear to be cooperating systems of oppression.These women don?t describe themselves as oppressed, but potential oppression is still something that influences their lives.

The aim of the study was to investigate how a significant other of threepersons with Parkinson?s disease experienced the communication in conversation. Astructured interview and analysis of a video recorded conversation was performed.The questions in the interview were aimed at mapping the significant others?experience of communicative problems, their frequency, degree and conversationstrategies used by a significant other in conversation. The result showed that thesignificant others? experienced problems in communication related to the disease inseveral different areas for two of three participants with Parkinson?s disease.

This study will focus on how patients that suffer from self-injurious behaviours experience the relation between their self and body according to some professionals. The purpose is to enlighten why a person who has mental problems chooses to injure his or her body. We believe that the reason behind this is based on the early attachment between the parent and child. We also believe that a person only continues with this behaviour if he or she gains from it. The research questions this study raises are:· How does a person with self-injurious behaviour experience the relationship between their body and their self?· What is the effect of self-injurious behaviour on the body and what is the effect on the relationship between their body and their self.· How did the relationship between body and self evolve?This study is qualitative and is based on interviews from our respondents of whom all work or have worked with self-injurious behavioural patients.

Feelings the nurses and the students experience in their encounter with death and dying patients..

The purpose of this study is to examine if Muslims and Jezidier from the Middle East experience changes in them self when they live in Sweden and how they feel about apply for work in the Swedish labour market. The study uses the individualistic - collectivistic dimension to describe the differences between the Swedish culture and the participants home culture. A phenomenological, theoretical and methodological approach has been followed, with self-reports as the instrument for data collection. The information where analysed through the softwares MCA - Minerva and Sphinx-Lexica. The analyses show many different outcomes.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

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 Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.

The number of HIV- positive is increasing all over the world and it's very likely to meet these patients as a nurse. The interaction between the nurse and the patient is characterized by experience and knowledge and at the same time the nurse is expected to act professionally. The purpose of this literature review is to investigate the nurse's complex of problems regarding the treatment of the HIV- positive patient by exploring the attitudes against HIV among nurses and how the nurse can maintain the integrity of the HIV- positive patient. Antonovsky's salutoqenic model, sense of coherence, has been used as theoretical frame. From 14 articles five topics have been found that influence the nurse's attitudes against HIV-positive patients.

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.

To which extent elderly people at nursing homes have an influence on their daily living is currently debated. Studies have shown that they have limited influence due to restricting routines associated with nursing homes. Therefore the aim of this study was to examine how elderly people experience the ability to influence their daily living at nursing homes and how limited influence is revealed in the daily care. Five elderly people, from four different nursing homes, underwent a structured interview. The outcome of the interviews was analyzed in relation to established theories related to geriatric care.

The purpose of this study was to investigate the understanding of the diagnoses ADHD and DAMP within different professional categories in the educational system, how it is being addressed and how this affect their work with children diagnosed with ADHD or DAMP. We also wanted to shed some light on the debate between Kärfve and Gillberg, about whether the diagnoses of ADHD and DAMP are social constructed problems or biological and genetic disorders. More specifically, our study was of a qualitative nature and consisted of interviews with seven persons working in six different professions within the educational system. The respondents all worked in school environments but with varied roles and thus varied experience of children with ADHD/DAMP. The interviews and literature studies revealed the complexity of ADHD and DAMP and also the diversity of the debate regarding the diagnoses.

We were interested in catalogers as human beings and in their reaction to a changed working situation. In the light of the changes which have been made at the libraries during the nineties, we investigated why the very group catalogers reacted with an intense and engaged open debate at the same time as librarians with special competence didn t seem to react in this way. The open debate about the catalogers changed working conditions was held in Sweden, above all at BIBLIST, which is a forum for library-connected questions. This forum uses an email list made particularly for librarians. The situation of the librarians was, to a small extent, also discussed in publications made for the library line of business.