The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Syftet med studien var att få en ökad kunskap om 15-åringars uppfattningar om kränkningar och trakassering på internet och vad de menar kan ha en motverkande effekt på att problemet uppstår. Datainsamling blev genomförd genom fyra fokusgruppintervjuer med 15-åringar från en skola i Sydsverige. Grounded theory användes för analys av intervjuerna. Resultaten teoretiserades ut i från ett genusperspektiv.Resultaten visade att Internet är en given del av ungdomarnas vardag och att kränkningar är vanliga. Både sändaren och mottagaren av en kommentar måste uppfatta den som illa menad för att det skulle vara en kränkning.

Att sluta eller inte sluta? En litteraturstudie om tobaksavvänjningsmetoder Bjellman, K. Tobaksbruket har en lång historia, och de tobaksrelaterade sjukdomarna kostar samhället miljarder i sjukvårdskostnader och produktionsbortfall varje år. Andelen rökare minskar stadigt i Sverige, idag röker ca 15 procent av befolkningen. Resultaten från olika metoder för tobaksavvänjning är tämligen blygsamma, och ugefär nittio procent av de som slutar röka gör det på egen hand.

The purpose of this thesis is to study the level of democracy within the European Union (EU). To do so the following issues were examined: How the EU works and the efforts it has made to improve levels of democracy; and the degree to which the EU fulfils the criteria set by Robert Dahl in his theory of polyarchy.The study is based on a qualitative text analysis. The focus of the analysis is documents released by the EU that can be connected to democracy, and human and fundamental rights. The theory of polyarchy proposed by Robert Dahl and Joseph Schumpeter?s theory of democracy are the principal theories applied.

This is a study about the sound of four saxophonists. The purpose is to define and analyze the sound of three famous saxophonists, each from different epochs in jazz history, and compare them with my own sound. I will try to find out how the three saxophonists have inspired me, and also try to find out if it is possible to hear the three influences in my own sound..

The aim of this masters thesis was to study how the members of a small non-profit organisation perceived the web forum, compared to the other information channels of the organisation. The organisation was defined as a virtual community. A literature review was conducted. The theory construction was based on the sensemaking theory. Interview questions were constructed based on the literature review and the sensemaking theory.

Abstract.In Sweden today, a collaboration was formed between the Swedish Sport Confederation andthe Swedish upper secondary school education. While this process was taking place, theSwedish Sport Confederation also tried to collaborate with the Swedish Academy. However,at the time the Academy did not have any involvement with the former.The purpose of the study was to research when and how the Swedish Sport Confederationcreated a collaboration with the Swedish Education Systems both on a National and Locallevel. I have also done a research on both the Knowledge Society and Elite sport talents tofind out if Elite sport will be affected in any way because of the existence of Knowledge Society,and also the reactions of the sports talents if any. My final pursuit was also to find out ifthe Knowledge Society can bring about a quick change to this silent conflict between theSwedish Sport Confederation and the Swedish Academy.For my study, I have used two different theories.

In this thesis we investigate the level of deliberative democracy in the current implementation of the 24/7 Agency in the local government. We are interested in how the combination of the two seemingly opposing ideals of Demokratiutredningen and the 24/7 Agency is solved. Our analysis is based on interviews with civil servants from three kommuner in Skåne and a schematic overview of their websites. As a theoretical framework we use New Public Management Theory, Deliberative Democracy Theory, and Citizen Theory.We have found that the local 24/7 Agency is initiated and implemented by public servants. Their experiences and worldview is mirrored in both process and result.

Bees are of importance for the global food security. In Europe 84% and in the World 35% of all the agricultural crops are dependent of animal pollination (Winfree et al., 2011:1). In agricultural production there is a huge lack of pollinators (Azien & Harden, 2009). A problem that is widely spread. In Sweden the problem becomes clear when looking at the statistics of the number of bee colonies during the last 20 years, where it has been a decline with 63 % (Statistiska Centralbyrån & Jordbruksverket, 2011).

Jag tycker många skådespelare resonerar felaktig när dom anser att man inte är tillräckligt serös som skådespelare om man kan stunt, vilket jag tycker är helt absurt! Jag skulle säga att man som skådespelare är mer seriös ju allsidigare man är. En skådespelare borde ju ha ett intresse av att kunna gestalta en mångfald av olika karaktärer beroende på vad en föreställning och scen kräver, och inte nöja sig med att spela samma person i föreställning efter föreställning utan någon som helst tanke på vad för roll dom gestaltar, och förlita sig på att dom kommer undan kritik med att vara duktiga på att höja och sänka rösten, samt flitigt använda sig av kortare eller längre processer. När det gäller stunt så tror jag många skådespelare är kritiska för att dom inte vet vad ett stunt är eller för att dom själva inte kan utföra ett stuntmoment och är för lata för att lära sig. Redan Konstantin Stanislavskij frågade hur det kom sig att inte skådespelarna tränade sitt instrument lika mycket som en dansare tränar sin kropp eller en sångare tränar sin röst? Jag tror många skådespelare av någon konstig anledning inte tror sig behöva träna sitt instrument, dom förlitar sig på att det räcker med att visa sitt kända ansikte för en publik och använda sig av stora känslor och gester på en scen för att få folk att tycka man är duktig.

In classic academic social studies of East Europe, terms as Communism and Post-Communism are commonly used to describe the main characteristics of this geographically imagined area. This paper makes a not so frequently seen attempt to apply Post Colonial Theory for the same field. With start point in Post Colonial theoretical writers, the author wants to find a East European Post Colonial version for the internal Europe which will supply tools for a discourse analysis of the European mind map divided into West and East. The material consists of interviews with three Swedish and three Czech officials, all working with European politics in their country's Ministry of Foreign Affairs. The analysis is carried out with inspiration of Ernesto Laclaus and Chantal Mouffes Discourse theory.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

The purpose with this study was to examine how persons giving care to their spouses with dementia experience their life situation. As information source we used a qualitative study which included halfstructured interview questions. The study took place in three municipalities in the south of Sweden. Three females and two males took part in the study and everyone had experiences of giving care to their spouces with dementia. We used a coping theory and an exchange theory.

The main purpose of this study is to take a closer look at how teachers work with writing and to examine some theories on the teaching of writing. Five teachers in two schools are included in order to get an insight in teachers? practical work with EFL writing. This has been done through classroom observations and interviews. The results show that all teachers seem to use aspects from several theories.