IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Sammanfattning Vårt examensarbete handlar om användandet av laborativ undervisning på gymnasiet. Syftet med vår rapport är att undersöka vad eleverna anser om att använda detta undervisningssätt inom matematiken på gymnasiet. I vår undersökning valde vi att använda oss av två olika undersökningsmetoder, en enkätundersökning och intervjuer. Enkätundersökningen gjorde vi dels för att få alla elevers synpunkter och en bred syn på deras kunskap om begreppet laborativ undervisning. Vi ville även veta vad de ansåg om laborativ undervisning i jämförelse med traditionell undervisning.

The essay aimed to investigate whether people choose light products or original products regarding dairy products and beverages as well as the motives for their respective choice. Finally the purpose was to find out where they had obtained the knowledge to make their choice and how they thought media had affected their choice. The method used was a qualitative decsriptive study with three focus groups consisting of six women aged 40-50, six women aged 20-30 and four men aged 25-35. Each interview lasted 2 hours. The groups were a selection of comfort.   The results showed that all respondents choose original products. The primary reason was because they thought that original products tasted better and had a better consistence.

The purpose of this study is to investigate teachers 'and students' understanding of why students finish school with incomplete scores and which resources they consider necessary for students to accomplish the goals that are set for the students. Owing to the reuse of pupils and teachers' experiences, this study will highlight significant qualitative aspects of work with students who finish school with incomplete high school grades. Hopefully, will this study be a support and information base in secondary school.The material forming the basis for the report's theoretical assumptions and the basic assumption is based on Lev Vygotsky sociocultural perspective on learning that Olga Dysthe discuss and develop further in his book, Dialog, samspel och lärande.  The present work is based on qualitative research method. I selected this research method because I am interested in getting an understanding of the importance and significance of this research The study applied a qualitative interview format.As a result of the investigation as it has appeared that students difficulties to achieve the goals,depends on several factors, mostly on the student's socio-economic and psychosocial situation they live in. The life situation of the students determines the learning and knowledge process and how they reach their goals.

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

Through observations of the childrens play, I have made notes of all activities at the pre-school playground. The intention of the observations was to see if the playground environment invites and stimulate the childs motorie development. The study will be a part of a future planning work of the preschool environment.The results show that the pre-school playground environment invites to physical activities that stimulate the childs motory development. The variation of activities is dependent on the design of the landscapes. The pedagogues taking part of the childrens activities are one of the factors which contributed to the childs choice of activity.The preschool plays an important part in the childrens development so it is important that all personnel have basic knowledge on the importance of outdoor activities.Keywords: Fundamental movement, motorie development, preschool playground, outdoor enviroment.

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.

AbstractThe beginning of the 20th century gave birth to quantum physics. Within years it revolutionized material science and converted the theoretical foundations of modern chemistry, and to some extent even biology, to physics? new branch, molecular physics. Merger of relativistic and quantum physics soon led to the development of quantum field theory and a deeper understanding of the elementary constituents of matter. Part of this development found its way into high school textbooks as early as in the 1950s.

My purpose in this work was to find out how staff in a middle sized school uses its local Equal treatment plan in its work against bullying. But also to see how the use of a standardized anti-bullying program works to prevent bullying. I have interviewed the principal, teachers, and what we in Sweden call a ?fritidspedagog? and the members of the anti-bullying team to get answers to my questions.  The conclusion of this study is that the school follow and work according to what the Equal treatment plan states, both in terms of prevention, as in working with actual bullying cases. The school has also followed the National School Agency's recommendations on what should be the local Equality plan, but also to follow up and revise it each year. The interview shows that the staff at the school placed great emphasis on talking and discussing with students about how to behave towards each other, they also brought up things that happened at one time and talked about this. The staffs were very committed to work towards the prevention of bullying and the same was true with the school's headmaster.

SammanfattningDen här studien är en litteraturöversikt som analyserar forskningsbaserade texter och lyfter fram syften med drama/teater i gymnasieskolan, utifrån den analyserade litteraturen. Studien redogör både för syften med drama/teater som enskilt ämne och integrerat med andra ämnen.Studien visar att drama/teater är användbart både som ett medel där målet är att lära sig andra ämnen, och där målet är kunskaper i drama/teater. Den ger exempel på att eleverna, med hjälp av drama/teater, kan få stöd i att uppnå flera av målen i gymnasieskolans senaste läroplan från 2011. Exempel på hur drama/teater kan vara till nytta i andra ämnen är att det kan användas för att förbättra elevers läsning och textförståelse oavsett ämne. Drama/teater har också ett egenvärde som bland annat består i att eleverna lär sig att använda sina erfarenheter för att förstå omvärlden, att de lär sig att uttrycka sig på sitt individuella sätt och att de tränar på att våga ta ställning.

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The main purpose of this paper is to examine how students in school year nine in the Swedish school come in contact with history outside of the school context. The paper also focuses on, if and how the students consider the contact with history as something different than, or similar to the history education that takes place during school hours, the student´s interest in history will also be examined. To gather the student?s opinions on these subjects, I have done interviews with eight students divided into two groups, with one group consisting of four girls and one group with two boys and two girls. The interviews took place at the students school located in a smaller city in Värmlands län, Sweden.

AbstractThis examination project studies two groups of students, who are in the last year of the mandatory school attendance in Sweden (15 years old and in school year nine), their views and thoughts about the Swedish school. The purpose of this study is to examine how the students in the study thinks about the role that the Swedish school have, and should have in the society, and how, and if the fostering mission that the Swedish school have, has any implication on the student?s opinions. I have also studied if the student?s trusts the Swedish school.I have made my study on interviews with two groups of students, one with four boys and one with four girls.

The overall aim of this study is to clarify the situation in school for children with language disorder from the parents? perspective.Data were collected through five interviews with parents who have children of different ages and with various diagnosis within the language disorder spectra. A qualitative method based on a narrative inquiry was used and each interview was based on a interview guide with the following themes: the child?s difficulties, starting school, the school?s pedagogy, homework, action plans, participation and the future.Each story has its own themes, but there are also themes that are common in all interviews. One common theme in the parents? stories is that school has a lack of knowledge when it comes to language disorder.