This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

From autumn 2008 Sweden has reinstalled the Special Education Needs teacher education. For future special education teachers and active teachers in the field, it is important to know the history and be aware of future visions to create a good role for the Special Education Needs teachers. This study examines attitudes towards special education and Special Education Needs teachers amongst school principals and classroom teachers at seven schools in Umeå municipality. School principals were interviewed, and a survey was handed out amongst the selected General Education teachers. From this it appears that school principals have a picture of special needs education and Special Education Needs teachers' work that corresponds well with the objectives of the school's governing documents.

The purpose of the study was to find out how teachers in a school in Kenya conducted the education of mathematics in standard 4-6. The focus was how the teachers worked with children in need of special support in mathematics.To find out the purpose a case study was made with two interviews and seven observations with four teachers on a rural school in Kenya. The following issues were: Which standards were there in the classrooms during lessons in mathematics in Kenya? How did the teachers express the view of children in need of special support? The main conclusion was that different teachers teaching in mathematics looked the same.The teacher was standing in front of the blackboard where the teaching occurred and the pupils were sitting lined up in their benches. The teaching of the pupils was about repetition and imitates the teacher and mostly filling the gap that the teacher made them say.

The aim of the study was to understand how an elementary school interpreted and worked with the law Skollagen (SFS 2010:800) concerning special needs in school additionally in which way a neuropsychiatric diagnosis might interact with the interpretation. To answer the aim we used following research problems: How does the school define the term special needs and special resources itself? How does the school identify pupils with special needs and work with them? In which way does the neuropsychiatric diagnosis affect the interpretation of the law concerning special needs when it comes to deciding whether a pupil is in need of special recourses? Skollagen (SFS 2010:800) does not define special recourses and does not indicate how the school should use them. We were therefore interested in how an elementary school defined the term and decided to work with it. We based our study upon interviews with 6 respondents whom are central in the process of providing special resources for children in school.

This is an empirical study mapping out different citation practices to games in the fieldof game studies. From an analysis of 7 journals, 3 conferences and 22 canonical bookswithin game studies, 5 different strategies for game referencing have been identified.Games scholars can either totally refrain from referring to the games they discuss, onlyreference some specific games, cite them as something special and deviant from othersources, refer to them in accordance with other sources or refer to games with regard totheir unique properties as a reference. For the reference librarian working with issuesrelating to game studies the diverse reference practices among game scholars pose aspecific challenge. A challenge that partly can be overcome by knowing how gamescholars frame games and how these frameworks are in conflict with the ways librariansframe and classify sources due their physical properties..

The purpose with this thesis was to study the special pedagogical perspectives that stood out in documents written by the special teachers in preschool. In order to maintain the thesis research questions a text analysis was carried out on the document ?Handledningssamtal? that was used by the special teachers in their contact with the teachers in preschool. The documents were analyzed based in the special educational perspectives and the results and measures from the analysis were divided into three levels; individual, group and organizational level. Finally a study of the connection between the analysis and the measures was carried out and the result was reported in a typology schedule inspired by earlier research.

The purpose of this study is to use a qualitative approach to get an understanding of what is expected of social workers targeted towards women managers in social services. Nine social workers were interviewed. The empirical data was then analyzed on the basis of gender theory. Respondents did not see their supervisor as a manager but more as a social worker with special tasks. Our empirical data indicates that there is a strong belief that men and women possess different properties.

The aim of this study is to provide a comprehensive overview of C?ronis beeswax varnish by Lefranc & Bourgeois; its contents, aging properties, solubility, and possible removal methods, with G?teborgs Konstmuseum?s ?Gothenburg Museum of Art? collection as the stud??s material? The purpose of the study is to provide a basis for decision-making regarding the treatment of works treated with C?ronis wax varnish. The study is based on contemporary conservation theory and interpretation-based decision-making and utilizes FTIR, microscopy, and solubility tests to examine the properties of the varnish. The study shows that C?ronis does not appear to be harmful to the treated works and has retained its solubility properties and transparency over time.

The purpose of this work is to investigate how 4-5 year olds perceptions of materials and material properties can be developed through an educational activity. The study is based on two interviews with eight children in that age category. The interviews were conducted before and after an activity where the children were first introduced to the subject by the tale of The three little pigs (Harris, 2009) and then given the opportunity to explore various materials related to the book. The kids got to experiment and explore how water affected materials and to compare different materials properties. The children were also attracted to build and create the material that was offered during the activity.

Real estate is defined as ground, which is divided into property. Ground means every part of the surface, which is situated within the country. There is no legal definition of property to be found. Property is usually explained as every unit, which legally should be registered in the register of landed properties. To constitute a property the property must permanently be suited for its purpose.

The purpose of this study was to investigate how the special education, for children with language impairment in preschool, was organised in a municipality in Sweden. The study was based on interviews and field studies as the primary research tools in qualitative and ethnographic method. The result showed that special education teachers were localised in different geographic areas of school and that there were preschools that lacked special educational expertise in language impairment. Literature and the importance of playing for language development were emphasised as well as the use of signs and visual aids as augmentative and alternative communication. In the preschool for children with language impairment, the teachers carried their knowledge into practical and pedagogical work.

The study aims to examine how the people who have received special needs education during their schooling have experienced it.Since I wanted to take advantage of people's experiences of special needs education, I chose to conduct qualitative research interviews. Five people in the ages of 21-26 years old participated in the study.A summary of the work says that special needs education creates mixed feelings, feelings of joy and alienation. The positive as described in the work is that the special education teaching has created a classroom that is aligned along the pupil's needs and circumstances. All informants have expressed that their negative experiences is about them having to leave the common classroom.Keywords: exclusion, inclusion, special needs education, student needs.

This study presents some teachers' views on whether today's school is a school for everybody or not. It has also looked into what special resources that are put in for children in special needs. The purpose of this study is to find out some teachers' views and thoughts on the concept of "an Education for everybody" and how these teachers said they worked with children in special needs. After taking part of and processed recent research results and literature, I chose to examine this through qualitative interviews. I interviewed three teachers, one primary school teacher, one special education teacher and one preschool teacher.The conclusions were that the concept of education could be understood in different ways.

In 2005 we made a research in a Swedish community board about their view on the political and ideological intentions of ?a school for all?. The results from that study were the background to this research.The aim with this research was to find out how principles in the same community were thinking about ? a school for all? and if they were leading a development towards ?a school for all?. In that context they were given the opportunity to explain their definition and reasoning about ?inclusion? and ?integration?.

This is a qualitative study whit purpose of showing how teachers work whit students in need of special support in school. The purpose has been to study what teachers mean whit special aid, and if the support is individually adapted for each students needs. I have trougt interviews, observations and examinations of diverse documents found paradoxes where teachers and the scool leaders claim that they work whit the integration of all the students at school, while the teality shows a different picture. I have found a clear segregation of students, where they have on repeated occasions had to leave the classroom to receive tuition. The school stuff has a wide iiew of wich students are included in the term "students in need of special tuition".