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.

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.

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.

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.

 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.

Denna uppsats tar sin början i ett intresse av att studera ungdomars konstituerande av identitet. Vi valde att utföra vår studie i Rädda Barnens projekt Ellen & allan som arrangerar samtalsgrupper med en normkritisk agenda för ungdomar i 14-års ålder. Syftet är att genom en kvalitativ studie skapa förståelse för hur ungdomarna som deltar i Ellen & allan konstituerar en maskulin respektive feminin identitet, samt betydelsen av ungdomarnas sociala relationer för detta konstituerande. Studiens omfattning utgörs av tre intervjuer med projektledare och samtalsledare för projektet och av sex timmars observation vid fyra separata tillfällen i en Ellengrupp och i en allangrupp. Intervjuerna bidrog till kunskap om projektet som förberedde oss och skapade ett tydligt fokus inför vårt möte med fältet. Intervjuerna var utformade på ett sådant sätt att de kom att generera material som korrelerade med våra observationsdata. Från vår analys av intervjuer och observationer drar vi slutsatsen att ungdomarnas behov av att skapa och upprätthålla sociala relationer leder till en konformitet inom samtalsgrupperna som bidrar till att ungdomarnas konstituerande av maskulin respektive feminin identitet görs med ursprung i en maskulin heterosexuell hegemoni.

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..

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..

The purpose of the study is to investigate into professional knowledge of the bilingual teachers, compared to monolingual, and what benefits they give to pre-school. Qualitative method was used to get an understanding of informant´s perspective on bilingual teachers. The informants believe that bilingual teachers are able to understand all the children. A bilingual teacher can make the children feel secure. If one has a positive attitude toward bilingualism, the bilingual children also show a positive attitude that in turn contributes to learning and development of the language..

Traditionally, the majority of Swedish public libraries have carried out most of their acquisitions through Bibliotekstjänst's binding booklets. In recent years, however, many libraries have complemented the binding booklets and other services from Bibliotekstjänst by other ways of acquiring books, such as Internet bookshops, while other libraries have stopped using the binding booklets altogether. There are various reasons for this development, such as Information Technology making it possible for librarians to compare prizes and services from different retailers. Another important reason is the need for public libraries to meet new needs from their patrons, while remaining on a restrained budget, which often causes a need for reorganization of staff and resources.As a way of meeting the new needs for libraries, Bibliotekstjänst has created Profile Services (profiltjänster), a service in which a library outsources its acquisitions to Bibliotekstjänst. The staff of the library, in dialogue with Bibliotekstjänst, design a profile for the acquisitions for the library in question, in order to determinate which types and genres of literature the library and its patrons are requesting.

The purpose of this study was to investigate whether students? previous musical knowledge affected the rating achieved in the subject of music. My empirical material consists of interviews with three professional music teachers in local secondary schools. Two of the three teachers felt that they were not able to devote time for the students who had previous musical knowledge. Students from all schools said that teachers addressed more to help those students who found it more difficult to learn.

In this report focus is put on the combustion process at a cement plant. Combustion is the heart of the cement making process and absolutely crucial to have under full control and well optimized. The fuel is put into the process through a burner pipe and this burner pipe is modified to reach a more efficient combustion. The primary target is to enable burning of heterogeneous alternative fuels and increase the production level. Other positive effects from this type of optimization is lowered specific fuel consumption and lowered CO2 emissions. A redundant burner is chosen for the project and overall the project steps are the following: 1. Installing a Jet air nozzle ring in a way so it can move both axially and radially due to temperature changes. 2.

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.