The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Väntan på transplantation kan vara en komplex situation för patient och anhörig. Studiens syfte var att belysa vad patienter och deras anhöriga upplever när de står i kö för en organtransplantation. Metoden som användes var en kvalitativ ansats där fyra självbiografier lästes och analyserades.I resultatet framkom att upplevelserna startade med beskedet om att transplantation var nödvändig för den fortsatta överlevnaden, tills beskedet om transplantation kom och patienterna lades in för operation.Analysen av den insamlade datan resulterade i fem kategorier: Insikten om sjukdomens allvar, Mellan hopp och förtvivlan, Tankar kring döden, Samvetskval och Ett efterlängtat besked. Resultatet kan användas till att öka förståelsen hos vårdpersonal för vad patienterna och deras anhöriga genomgår känslomässigt under deras väntan på organtransplantation..

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.

The ambition of this essay is to examine if groups on Facebook are examples of ?slacktivism? and discuss which qualifications these groups have in order to provide a democratic conversation. The results will be discussed relative to democratic participant, information overload, interactivity and previous research. By nethnographically observing three groups and analyzing selected posts and comments with the critical discourse analysis one can see that slacktivism spreads easily by people liking and sharing posts from the groups to their friends. The particular groups that has been analyzed in this essay are committed to save Swedish traditions that they believe is threatened.

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.

A problem in the field of district heating is the oil burners needed to provide power when a peak load occurs. One possible way of reducing the needed amount of oil is to reduce the power demand for space heating in the district-heating substations when the need for district heating water exceeds a certain limit. This can be done by use of a locally working controller function.In this Thesis the options concerning load priority are evaluated. To evaluate the potential for using controller functions concerning peak load priority an experiment was brought out in a chosen district-heating substation. The impact on the indoor thermal comfort during a heat reduction was also taken into account.

The aim of this thesis is to investigate the local debate on the Music library in Västervik to see what arguments, pro et contra, that constitutes it. Since its opening the Music library has faced regular threats of being closed down. This is an issue interesting due to several factors, its lack of guaranteed public funding and relative importance to Västervik´s attempts at city branding being two. Using argument analysis, the thesis proposes that the local debate shows traces of both instrumental and culture centered, intrinsical views of the Music library, and that the instrumental view holds both negative and positive poles of opinion while the intrinsical counterpart is one-sidedly positive. Further, the thesis argues that this is in line with a long since documented shift in cultural politics towards a more market oriented discourse..

Syfte och frågeställningar:Studiens huvudsakliga syfte var att undersöka vilka elever som går på Sveriges elitinnebandygymnasier efter reformen av den gymnasiala idrottsutbildningen.Ytterligare ett syfte var att urskilja påverkansfaktorer i utvecklingsprocessen som innebandyspelare.- Hur ser förekomsten av relative age effect ut på elevpopulationen?- Hur upplever eleverna sina förväntningar och egna förmåga i sitt innebandyutövande?- Hur ser elevernas idrottsbakgrund ut?Metod: Enkätundersökning har använts som metod i denna studie. Totalt har 132 elever på Sveriges elitinnebandygymnasier besvarat enkäten. Könsfördelningen var 46 flickor och 86 pojkar. Enkäten bestod av både öppna och slutna frågor där eleverna fick besvara frågor som rörde deras idrottande idag samt idrottsbakgrund.Resultat: Elevernas födelsefördelning var spridd sett till hela populationen.

In this Bachelor's thesis the result from a Delphi study regarding FRBR, performed by Yin Zhang and Athena Salaba in 2007 and published in 2009 ? What is next for Functional Requirements for Bibliographic Records? A Delphi study ? is analyzed by qualitatively interviewing professionals active within the library and information science field in Sweden. The results are compared and possible deviations and adjustments are illuminated and discussed. The purpose of the thesis is to determine the topicality of the Delphi study in 2011 from a Swedish perspective. Conclusions made from the thesis shows that the main areas are still the same, but adjustments regarding the relative order of issues might be needed; primarily a shift of focus from theoretical to practical issues.

This essay examines how the author of 1 Peter exhorted Christ-believing slaves and wives in 1 Pet 2:18-3:6, a passage that invites questions about submission, questions that, in contemporary contexts, are oftentimes controversial. The essay also calls attention to the advantages and the complexities of understanding 2:18-3:6 relative to ancient Roman familial and hierarchical structures. A close exegetical analysis of the passage points out a variety of scholarly viewpoints on ?Peter?s? admonitions to slaves and wives. Following the exegetical analysis, attention is given to feminist hermeneutics and to potential uses of this biblical text in contemporary contexts.

The purpose of this qualitative study was to examine how family members perceive family support, and to gain a deeper understanding of how the relatives' part is affected by the dementia ill person. The result has been produced by semi-structured interviews with five respondents interviewed individually. The respondents who participated in the study, care for the dementia sufferer husband / wife at home, or the husband / wife has moved to a special housing. The result includes the perception of being a relative of a person with dementia, how they experience support from various parties, if there are any differences between men and women as well as the importance of communication and attitude. Overall it was shown that relatives often felt a sense of security and that they were satisfied with the support they received from the various parties.

Syfte och frågeställningar:Studiens huvudsakliga syfte var att undersöka vilka elever som går på Sveriges elitinnebandygymnasier efter reformen av den gymnasiala idrottsutbildningen.Ytterligare ett syfte var att urskilja påverkansfaktorer i utvecklingsprocessen som innebandyspelare.- Hur ser förekomsten av relative age effect ut på elevpopulationen?- Hur upplever eleverna sina förväntningar och egna förmåga i sitt innebandyutövande?- Hur ser elevernas idrottsbakgrund ut?Metod: Enkätundersökning har använts som metod i denna studie. Totalt har 132 elever på Sveriges elitinnebandygymnasier besvarat enkäten. Könsfördelningen var 46 flickor och 86 pojkar. Enkäten bestod av både öppna och slutna frågor där eleverna fick besvara frågor som rörde deras idrottande idag samt idrottsbakgrund.Resultat: Elevernas födelsefördelning var spridd sett till hela populationen.

The aim of this study was to examine and analyze the experiences which social workers have of working with relatives of substance abusers. This included examining how they work with relatives who are in need of care and support and how the social workers identify their needs. We have also investigated how well informed the social workers are when it comes to approaches to helping relatives of substance abusers. A qualitative method has been used in this study in order to analyze the experiences of the social workers from a phenomenological point of view. This study was based on six semi-structured interviews.

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

Syftet med studien var att beskriva hur närstående till intensivvårdspatienter upplevde en intensivvårdsavdelning (IVA) med fokus på delaktighet och omvårdnad. I studien intervjuades fem närstående. Intervjuerna analyserades med hjälp av en förenklad variant av meningskodning och tre kategorier som beskrev de närståendes upplevelser av IVA utvecklades. Kategorierna benämndes: "Första intrycket av IVA", Att leva med osäkerhet" och "Att vara delaktig". De närstående upplevde ett inre kaos när deras anhörig vårdades på IVA och använde sig av olika copingstrategier.