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.

In nature settings people often experience positive emotions. Litterature and theories about the positive effect of nature on humans are largely based upon visual impressions and aesthetic preference. The purpose of the present study is to examine how visually impaired individuals that lack visual impressions experience nature. The background is about what it means to be visually impaired and what it is like to be visually impaired in a nature setting, followed by a presentation of the five human senses and about stimulation of senses in healing gardens. That is followed by theories about the health promoting effect of nature, about why nature and therapeutic gardens make people feel good. After that theories about experiences and relations with settings are presented.

Previous research on philosophy for children in schools has almost exclusively focused on how it is perceived by students. The aim of this study is to focus on how it is perceived by five teachers and other adults involved in implementing philosophy for children in schools, in total four teachers participated and one adult who worked with implementing took part in the study. The theoretical background is composed of Olga Dysthes view that knowledge is not only constructed but that the object that one intends to gain knowledge of has to be interacted with and how she applies this view dialogues in the classroom. The study was conducted by interviewing the participants. The results found that the teachers saw philosophy for children as something more than a tool to work with questions that were important to students, they were also viewed as a way to work with language and building solidarity within the class.

The aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.

Our understanding is that responsibility is shifting from the community towards the individual within the field of social work. This resulted in our essay, which aims to study how the representatives within social service assistance and churches in Helsingborg work with personal power. Our aim is also to illustrate how these representatives view the boundaries of responsibility between the individual and the community. Our questions are: How do the representatives work with personal power from a micro and macro perspective? How do the representatives look upon their position as representatives? What do the representatives consider as responsibility of the individual respective the community? And; Are there preventing factors from individual responsibility? We obtained our empirical material from a qualitative method consisting of interviews.

The purpose of this essay is to examine if there is any difference in the style of conversation between a municipal politician and a politician in parliament? In order to answer this question I have created two sub-questions that are more precise. The first question is: Are the municipal politicians more open to cooperate with politicians from other parties than the politicians from parliament? And the second question is: Is the rhetoric between the politicians in parliament different than the rhetoric between the municipal politicians?My study is a comparative case study with two different groups of politicians. With the help of a survey I have tried to examine if there are differences in the use of language in the daily work for the politicians.

This study conducts a qualitative examination based on five interviews with children?s librarians. The aim is to bring up and analyse the attitudes of the librarians towards reading promotion activities for children outside of school and investigate their experiences of participation in a summer reading challenge project.The first theory used to analyse is Jofrid Karner Smidt?s thesis of five different roles that a librarian can have on literary preferences. The second is her theory of how librarians view their promotion of literature.My interviews shows that the librarians in the study have a common opinion and enthusiasm regarding children's pleasure reading.

The aim of this Master?s thesis is to examine if the realistic youth novels of today can provide support and inspiration for its readers with the purpose of dealing with own difficulties. I have examined four Swedish novels from 2006 and studied in what way and from whom the young fictive women get advice and support. In the background section of the essay I have made studies of how it is to be a young woman in modern society. It also covers a historical perspective of the modern youth novel and presents studies based upon reading and reader-response theory of young people.

After recognizing a lack of children?s voices in the debate about the children?s book Kivi och monsterhund and the gender-neutral pronoun hen that occurred in the beginning of the year of 2012, I decided to interview pre-school children about the same book. My purpose with the study was, using semi-structured group interviews, to examine how 6-year olds talked about the main character Kivi. With the help of Judith Butler?s theory of performativity, I have studied how the children constructed Kivi?s gender in their speech.

The purpose of our study was to establish whether the knowledge about vegetarian diet was enough among nurses in order to practise professional nursing. We made an empirical study based on a questionnaire. Twenty-one registered nurses answered the questionnaire that consisted of mostly open questions. The result showed that almost everyone experienced that they gave dietcounselling and many nurses mentioned that dietcounselling was important. The majority of the nurses thought that they had enough knowledge to be able in order to deliver a fundamental dietcounselling but nobody considered that they knew much about vegetarian diet..

Bakgrund Oväntad död är en traumatisk upplevelse förnärstående, kris och sorg i någon form är ofrånkomligt isamband med död och saknad. Vårdpersonal står inför en svårutmaning i omvårdnaden för att ge ett kompetentomhändertagande. Det korta mötet mellan vårdpersonal ochnärstående har visat sig vara av betydelse. Syfte Syftet medlitteraturstudien var att belysa närståendes behov ochvårdpersonals uppfattningar om närståendes behov i sambandmed en oväntad död. Metod Metoden var en litteraturstudie därdet ingick både kvalitativa och kvantitativa artiklar.

Nursing and care for the pregnant bitch and her neonatal puppies is an important part of the animal nursing profession either if it concerns normal reproductionphysiology, pregnancies, diseases or complications at home of the animalowner. This piece of work gives a guidance of what a Veterinary nurse at a clinic should have in mind while given treatments, complications and normal physiology with the bitch and her neonatal puppies in order to be able to perform a professional cooperation with the veterinary surgeon at emergency teatmentcases and to make the animal owners satisfied with enough knowledge to answer their questions about the subject..

Empati är att kunna uppleva och förstå andra människors känslor. Tre studier gjordes för att undersöka socialsekreterares empati för sina klienter och hur de upplever sin professionella och genuina empati. Två studier var kvantitativa och en var en mixed design. Deltagarna var 26 socialsekreterare och 57 socionomstudenter. Studie 1 och 2 visade att socialsekreterare och studenter på socionomprogrammet hade mer empati för en sympatisk person än för en osympatisk.

In today?s society we depend on technology to perform the simplest tasks. Whether we are engaging in conversation with a friend or are navigating in traffic, we are likely to be found with some technological device in our hands. This dependence has grown over a period of time, and many of us have failed to reflect on the impact technology has had on our lives. The emergence of so-called One-to-One projects, where teachers and students gain access to a personal laptop, does however provide an excellent opportunity to do so.

This study examines how to translate digitally composed symphonic music to note script and how it gets readable and playable. With the help of professional musicians from the Norrköping Symphony Orchestra, teachers from Kulturskolan in Norrköping as well as other musicians, I have learned how I can improve each individual stem in my composition. I also learned how to write for a real musician. My score have been analyzed by composers and a conductor which have given me a more in depth insight into composing symphonic music.The theory section describes important MIDI aspects, score preparation and note editing techniques. Thereafter is a section about the symphony orchestra and its instruments? history and how the situation is today.