In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The purpose of this Master Thesis was to study the reader in the informal reading group. To fulfil our purpose we have used the following questions: how did the reader become a reader and what does her reading look like, why do people choose to participate in a reading group, how may the group influence the individual member in her reading and interpretation of a book, does the reading group have a therapeutic function, how does the informant find the group dynamics and different roles in the reading group, and finally how does the informant experience the discussion in the reading group. We have used two studies about reading groups, one by Elizabeth Long and one by Jenny Hartley. Our theory is divided into reading and group psychology. We have interviewed seven women belonging to different reading groups.

This essay discusses the legal and economic functions of the trademark and furthermore the degeneration of trademarks. These two concepts are strongly connected as the primary function of the trademark is the ability to separate the proprietor of the trademark?s product from the competitors´ products. The ability to separate is the basic condition for receiving legal protection. Through degeneration the trademark loses this ability to separate the product and becomes a generic term for the category of the product.

This study is about different teacher?s ´conception of remedial classes and its function in Today´s School. ?A school for everyone? the utopia that all schools and teachers aspire for. All pupils, regardless of ethnic background, class, and religious affiliation should be able to go to school without being segregated and are seen as different.

The aim of this paper is to take a critical look at retouching of medieval mural paintings inSweden. This is done by firstly examining the different methods of retouching, including thematerials used. Secondary it tries to answer the question of which intentions have guided theconservator?s decisions dealing with the retouching. The medieval mural paintings in Swedishchurches have three major functions today.

Symboler har alltid varit en viktig del av matematik, därför är det inte konstigt att kunskaperom symbolspråket behövs för att uppnå en full förståelse av ämnet. Den här studiensyftar därför på att utreda användningen av det symboliska språket i den svenska gymnasialaundervisningen ur ett språkvetenskapligt perspektiv. Empirin till det här arbetetbestår av 52 elevlösningar till ett test i matematik samt transkribering av en parintervju.Det insamlade materialet har analyserats utifrån teorier om den metalingvistiska medvetenhetensamt symbolernas semiotiska och epistemologiska funktioner. Det matematiskasymbolspråkets roll i styrdokumenten har också belysts i det här arbetet. Från elevernasfel i testet var det möjligt att åskådliggöra vikten av den metalingvistiska medvetenhetenoch den semiotiska medlingen i algebrainlärningen.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.

This thesis describes a further development of an existing prototype named Automatic pin bone remover. The further development was requested from the Swedish consulting firm ATM AB. The request of automatic pin bone removers is high and has the potential to be a worldwide leading product.The goal with the thesis work is to further develop an existing prototype. In order to achieve the goal a pre-study of the prototype had to be made in order to define a customer demand specification. The thesis work is then continued by a function analysis which differs from a conservative one.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

SNA Europe?s handsaw concept is called ?Bahco Handsaw System? and is constituted by a saw handle with the possibility to switch between different saw blades. The sales of ?Bahco Handsaw System? products have not achieved the desired results probably due to the high price. Developing a more cost efficient handle, enabling a lower consumer price of the product, is assumed to increase the sales volume.

Möbius sequence is a rare condition where affected cranial nervesoften lead to speech deviations due to reduced oral motor functioning. Thisstudy aimed to survey speech deviations, compensatory strategies and selfperceptionof speech in seven people with Möbius sequence, and to linkthese to oral motor function and intelligibility. Additionally, the immediateeffects of smile surgery were investigated in one person. The abovementioneddomains were studied instrumentally, perceptually and throughstructured interviewing. All participants displayed reduced oral motorfunction.

The aim of this bachelor thesis is to find out how a number ofhospital librarians look at child and youth patients' reading and itspossible role in a mental and physical healing process. We alsoinvestigate the knowledge, strategies and thoughts the librarianshave on bibliotherapy.Qualitative interviews have been used and seven librarians, at twodifferent hospital libraries with children's and youth activities, wereinterviewed during November and December 2011. The analysis isbased on one theory; we use Sten Furhammar?s model whichincludes four different categories of reading.We can see, according to the librarians? answers, that the mostcommon function of the patients? reading can be explained throughtwo of Furhammar?s categories. Our respondents believe that thepatients mostly read to relax from heavy thoughts and situationswhich can be connected to the category impersonal experiencereading.

The Forthcoming Essay concerns the publicly protected employment (Offentligt skyddad anställning), it's content and what actually happens to its participants after they have retrieved it. We have also, during our research, discovered a great lack of background research concerning this subject. Beside statistics and publicly protected employment rulework there only exist a small amount of research. This is mainly focused on people with physical function disorders and socialmedicial function.Of that we believe there is an urgent need to undertake more research in this unexplored sector of the labour market. Our purpose with this essay was to examine what happened to publicly protected employment -participants after they had undergone the process.- In what ways has the participation in publicly protected employment altered their possibilities on the labour market?- What happens to the participants when they after the participation in publicly protected employment as judged qualified not for the labour market?In this essay we have chosen a qualitative method as an approach, mainly because we consider our material as being qualitative in its character.

This paper conducts a qualitative examination based on interviews with six childrens librarians. The purpose is to put a perspective on the librarians competence and focal knowledge within the area of reading promotion and reading stimulation aimed for children, and also to examine how this competence and knowledge is constructed. The work is based on the following questions: How do childrens librarians experience reading promotion and reading stimulation within their profession? Which competence and what knowledge do childrens librarians experience as most important in order to make their work with reading promotion and reading stimulation function? What can be concluded regarding the construction of their competence and knowledge? The analysis is carried out from theories about competence, tacit knowledge and reading promotion. Following primary conclusions are drawn from the study: The professional role is mainly experienced as promoting reading as pleasure, but also as an important factor for childrens language development.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..