The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

AbstractSpotify is currently the largest and fastest growing online music service. They started in 2006 and has since established itself in several European countries. Their financial revenue comes from advertising spots on the client and registered paid subscribers. Together with Spotify, we have come to a certain focus area where Spotify themselves feel that there is potential for improvement. This area of focus concerns the conversion from using Spotify's free "Open" to the payment options Unlimited and Premium.Objective: We will use an innovation process to achieve an innovation grant that will create more attraction to the payment services.

The aim of this Master thesis is to describe why and how public librariesuse the social networks Facebook and Twitter. The focus is to study whatbrought about their use, how the work is carried out, ideas and objectivesbehind the use and what libraries actually convey on the networks. Themethodology is twofold: semi-structured interviews with responsiblepersonnel at four Swedish public libraries, and an ethnographic contentanalysis of four months of the libraries' status updates and tweets onFacebook and Twitter. The theoretical framework consists of a model forthe roles of the public library in society, and of discourses about thepublic library in media.Results indicate that social networks are used to market, make accessibleand inform of the library's resources and services. Furthermore, networksare used to communicate/interact with followers and to inspire people toread.

The aim of this study was to investigate how the position of the preschool teacher could come across in interviews with six teachers about their assignment to document and evaluate the preschool activity. The research done so far in this area shows that it can be a complex and difficult part of the preschool teachers work. A dilemma often described is how the teachers can be able to analyze and document the children´s learning with the aim to evaluate and develop the preschool activity without judging and mapping the children. A special focus of the study was to see how the methods and dsicourses described by the teachers possibly could affect the teachers´s position in the area of documentation and evaluation. To analyze the empirical data Ernesto Laclau (1935-2014) & Chantal Mouffe´s discourse theory was used, a prespective witch also figured to be the theoretical foundation of the master thesis.

The main focus of this master?s thesis concerns the relation between subject representation, power and gender. Classification systems and subject heading lists are products of their cultural and social context and some subjects and disciplines are given a greater value than others. Our aim in this thesis is twofold; to discuss and critically analyse the prevailing gender norms that are expressed trough classification systems and subject heading lists and to examine how they manage to represent gender studies as a multidisciplinary subject in theory as well as in practice. We are also discussing the particular problems with the representation of multidisciplinary subjects in general.

It is in a time of changes when the human being mainly seeks for its identity. In today?s globalized and internationalized society where people meet whom belongs to various religions, talks different languages and are carrying on different values and previous experiences. This has resulted in a multiculturalism and diversity in the "Swedish school". As a teacher and pupil in this school of multiculturalism you are daily faced by individuals that either you define yourself as or in relation to.The purpose of my study is for me to show how pupils with foreign background look on the multicultural school, and also how they create their identity in relation to the diversity offered by the school.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

In preparation for the autumn term in 2011, the Swedish elementary school adopted new syllabuses regarding, inter alia, the civic education (Sw. Samhällskunskap). The civic education has traditionally been a disciplinary subject with a main purpose of mediating democratic values as well as providing generalorientation in the society. Generally, the civic education intends to reflect the world in which people live in, being a complex society which to a large extent is regularly affected by global aspects and developments.      The purpose of this study is to review all the elementary school?s syllabuses relating to the civic education with specific focus on the globalisation perspective.

There is an old saying, that after Epaminondas nothing was ever the same again. In this thesis I will focus on three questions: "Epaminondas the man." Who was he? "Epaminondas the general." How did he change the technique of warfare that made it possible to beat the Spartans? "Epaminondas, founder of cities and wall-builder." How did he build the walls around the cities he initiated, that made them resist enemy attacks for many years to come?While seeking the answers to yhese questions I will make a contextual analysis to get the historical background to all the phenomina involved..

Since the mid 1900s the organizational perspective in media producing companies has changed. The focus has shifted from just being a laborer to the person behind the effort. The most important for an efficient and smooth organization is the motivation of the employees and the social working environment. Former research argues that managers must be coaches and that crucial factors for the survival of organizations are creativity, innovation and adaptability. With this study we investigate what motivates employees to use their creative skills.

AbstractThis study deals with Swedish upper secondary school teachers' approaches to an expanded text concept. Attitudes mediated through media as well as ?the new languages? that media give rise to, imply new conditions for the activities in school. As a necessary adaptation to the new conditions given by the media forces, the Swedish upper secondary school 1994 incorporated ?an expanded text concept? in the syllabus for the Swedish language.The focus of the study is how Swedish upper secondary school teachers' work to meet and challenge the students' in an expanded text concept.

The aim of this Master's thesis is to examine difficulties concerning information acquisition, use, and management experienced by graduate students in physics during their first years of research work. Semi-structured, qualitative interviews were carried out with nine doctoral students. The theoretical background for analysis of the material is based on the work of Patrick Wilson, with particular focus on the concept of cognitive authority, and on that of Lars Seldén, who has proposed the idea of an information seeking career running parallel to the academic career of the researcher. Results from the interviews indicate that most of the students, in the early stages of their information seeking careers, rely to a great extent on supervisors and more experienced colleagues when identifying material needed for the research project. In a situation where information of potential relevance is abundant and where experience and focus are not yet fully developed, senior researchers function as cognitive authorities and as guides to other cognitive authorities.

Peste des Petits Ruminants (PPR) is a disease of major socioeconomic impact. It is an acute and highly contagious viral disease of small ruminants caused by the agent Peste des Petits Ruminants Virus (PPRV), a Morbillivirus closely related to Rinderpest virus (RPV) which was declared eradicated from the world in 2011. PPR has a high morbidity and mortality rate and is characterised by high fever, nasal and ocular discharge, pneumonia, necrosis and ulceration of the mucous membranes and inflammation of the gastrointestinal tract causing severe diarrhoea. The role of wildlife in the epidemiology of the disease is still unclear. The disease is currently affecting sheep and goat in 70 countries worldwide and this year (2014) FAO has announced a program to eradicate the virus by 2030. In Tanzania, the disease was first reported in 2008 and has since then spread to different parts of the country.

Movie and literary tourism is a genre that has been recognized around the world for a long time but that has only recently got a grip on Sweden. More and more famous books are being cinematized and because of the success of these movies we can now walk in the traces of Wallander as well as the Millenniummovies.The focus of this study is mainly about the tourists? motivation when it comes to this form of tourism and the purpose is to try understand what needs come in to play when a movie and literary tourism attraction is chosen. The study objects are two movie and literary walks which are based on books and movies with a fictitious storyline.The performed research was based on a multiple strategy with the qualitative method - consisting of respondent and informant interviews - in focus and the quantitative investigation - in the form of an one-page questionnaire - more as a complement.On the basis of the most fundamental theory of motivation in general (Maslow, 1970) and the tourism research?s more specific travel motivation theory (Pearce, 2005), the conditions for movie and literature as sorts of tourism have been made clear.

This essay is a comparative analysis with focus on Jean-Paul Sartre´s existentialism and Ferdinand Alquié´s cartesianism. They both represented the French philosophy of conscience in the early and mid 1900s. Because of that, they had similar ideas concerning the human conscience and freedom of the mind. But how did they come to those conclusions? And in which cases did they differ from one and other?.