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 purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.

During a long period of time, rental doctors have created a vast debate in Sweden. Currently, there is a shortage of doctors working in Sweden and to guarantee the lawful right to healthcare of high quality the counties must hire doctors through employment agencies. There are different opinions about rental doctors, some thinks the temporary employment results in a negative work environment and furthermore puts the patients at risk. Other people consider the Swedish healthcare to not function without rental doctors.  The purpose of this essay is to investigate rental doctors through a legal perspective and how temporary employment actually affects the patients? security and the work environment in Sweden?s healthcare.

I have made a research about two different methods for introducing small children to Nursery School/Kindergarten. I choose to do this as I have found very little about this in the literature we have studied during my education to become a pre-school teacher.This period in the life of very small children and their parents is a big change in their daily life. The more traditional way to start pre-school is to do it very gradually during two weeks, the two-week method. This means that the parents visit the pre-school together with their child for a very short time, about one hour the first day. After one week they leave their child with the staff for about an hour and at the end of that week they try to leave it full time (6-8 hours).

The purpose of this essay was to find out whether the students, which had moved from the school of Gustaf Adolf to the school of Elineberg, had been integrated into their new environment. We chose to analyze the degree of integration concerning their schoolwork, how they interacted with the students from the new school, the school of Elineberg, and their level of wellbeing in their new school. We have used two methods, surveys and interviews, to be able to obtain the general picture of how the integration of the students has succeeded.Our conclusions are that the student has adapted well in their new school despite many obstacles along the way. Our essay shows that the students get along well with their new school friends during class, but they don´t socialise in their spear time. Although they seem to have accepted the closure of their old school some students express that they wish the school would be reopened.

During the period 2002-2012, 74 people committed suicide within the Swedish judicial system. During the same period of time 702 self-destructive actions and suicide attempts were reported. The purpose of this work was to investigate and illuminate the causes which are responsible for individuals committing suicide while in custody or in prison. The theory of this  work is an ethnographic study of a special social context. A study of literature, statistics and earlier scientific research was used in this study.

The purpose of this essay was to examine the experience of the judicial process concerning domestic violence from the perspectives of abused females and from some of the authorities and organisations which meet these women. The essay investigated several views of the judicial process in order to obtain a wide perspective. It responded to the following questions:- How are abused women treated by the authorities and organisations?- Are there enough resources and knowledge among the authorities and organisations?- Is there any collaboration between the authorities and organisations which the female meets in the judicial process and if so, how does it look like?- What does the aspect of security of person look like for the women which have been exposed to domestic violence?- What in the judicial process is important for the women's ability to move on in her life after experiences of violence in a relationship?This study was based on a qualitative method, where the interviews constituted of empirical material. The essay was based on interviews with two females who have experiences of violence in a relationship, two social workers from Kvinnojouren in Lund, two social workers from Kriscentrum in Lund, one lawyer, one prosecutor, one policeman and one social worker from Kvinnoforum in Lund.

The Internet protocol of today has been used for over 20 years. A new version of the protocol has been developed to replace the old one. This is a direct result due to the explosive growth of the usage of the Internet. This follows by new demands which needs new solutions. This report brings up the old protocol IPv4, the new protocol IPv6 and shows what kind of changes that has been developed to meet the users demand.The report brings up two important aspects; internet security and mobility.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

In the project Barn av vår tid (Children of our time), I have worked with Fryshuset in Malmo and created an interior concept which is designed to express Fryshusets identity, support and encourage its activities and to create a functional environment for young people as well as staff. The purpose of this concept is to help teenagers to feel involved, important and safe. Floor plan, materials and furniture is carefully adapted to support the activities of Fryshuset and to give young people a feeling of coming home. They are also of course chosen with care for the environment. I have studied interior branding, how the rooms can give a sense of security and homely atmosphere and how young people can actively participate in the design of the premises..

The United Nations has a responsibility to combat acts of international terrorism, as they constitute a threat to international peace and security. In spite of this, there exists no generally accepted definition of the phenomenom within the UN. By examining resolutions on terrorism, this thesis aims to evaluate the UN?s policy on terrorism since the end of the cold war until 2003. The results show that the UN?s attitude towards terrorism eversince the end of the cold war has been condemning, but that the the events of September 11th 2001 has contributed to an even more firm approach to the problem.

The main objective of this essay is to examine how the identities of young people are influenced by their choice of an individual sport or a team sport.The following questions are the focus of the essay:? How does the sport influence the creation of an identity for active young people?? How will the choice of an individual sport or a team sport affect the development of an identity in young people who practises sport?To achieve the objective of this essay I have used a qualitative research approach. The empirical material has been collected with help of eight semi-structured interviews. Four of them were held with young people who practised swimming and the other four with young people who played soccer. The essay is structured from Derek Layders model regarding how to understand the social reality.

Uppsatsen handlar om huruvida dagens styrdokument för grundskolan medger en disciplinmodell som grundar sig på fotbollens spelregler. Uppsatsen bygger på textanalys, då den undersöker vad läroplan, skollag och övriga styrdokument säger om upprätthållandet av regler och dess konsekvenser i skolan. För att kunna jämföra upprätthållandet av regler i en skolkontext och en fotbollskontext valde jag ut fyra områden som återfinns i de båda kontexterna: demokrati, makt, trygghet och nolltolerans. Resultatet av undersökningen visar att det finns utrymme i de rådande dokumenten för att tillämpa Frisk-modellen, som jag kallar min disciplinmodell..

In the project Barn av vår tid (Children of our time), I have worked with Fryshuset in Malmo and created an interior concept which is designed to express Fryshusets identity, support and encourage its activities and to create a functional environment for young people as well as staff. The purpose of this concept is to help teenagers to feel involved, important and safe. Floor plan, materials and furniture is carefully adapted to support the activities of Fryshuset and to give young people a feeling of coming home. They are also of course chosen with care for the environment. I have studied interior branding, how the rooms can give a sense of security and homely atmosphere and how young people can actively participate in the design of the premises..

Samverkan mellan kommuner a?r na?got som varit en aktuell fra?ga fo?r svenska myndigheter under en la?ngre tid. Mer specifikt har en tydlig o?kning identifierats sedan kommunallagen tra?dde i kraft 1991 och samverkansformen visade sig mo?ta reella politiska behov pa? ett positivt sa?tt. Samtidigt har offentliga organisationer de senaste 15 a?ren ga?tt fra?n att fo?respra?ka skyddandet av information till att bli mer o?ppna och utbyta information o?ver organisatoriska gra?nser.Denna kvalitativa fallstudie underso?ker informationssa?kerhet i en interorganisatorisk samverkan mellan svenska kommuner.