EN
This article shows theoretical and practical implications of a research style called Grounded Theory. The paper documents the process of generating theory from qualitative data. The emphasis is put on diverse levels of abstraction experienced by a researcher while analyzing data. An everyday item has been used to help to demonstrate the steps of reflection while executing qualitative analysis. The item is a cemetery bag - an old fashioned brownish bag containing things that attach significance. Therefore, it becomes a signifier for ageing, heterosexuality and gender roles. The bag and the thoughts it triggers help researchers to reflect on their hidden coding mechanisms, which play a vital part in qualitative research. The article concludes with showing several steps in the coding process of Grounded Theory, along with how categories find their way into a paradigmatic model.