Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

This thesis work is the result of the company Prisjakt?s wish to develop and improve its current system of opinions for online stores. The challenge was to develop a similar system that competitors are using but better. The collection of information is based on purchases and are collected from Web-shops. The purchases can then be monitored in a control panel.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Examensarbetet handlade om att integrera Microsoft Outlook 2003 med EBI Systems plattform Platina. För de som inte vet vad Microsoft Outlook är så kommer här Microsofts definition: Microsoft® Office Outlook® 2003 är ett personligt informationshanterings- och kommunikationsprogram där du hanterar e-post, kalendrar, kontakter och annan personlig och grupprelaterad information. Vill du veta mer om Platina så finns det information i Bilaga E. Målet med examensarbetet var att få tillgång till filer och funktioner från Platina i MS Outlook. Användaren av Outlook skulle även kunna spara e-post direkt till Platina databasen på olika sätt, till ärenden, till handlingar och till vanliga mappar.

Principles that guide how a classification system should be structured have existed for more than a century. Traditional classification principles can be of great value for the design of classification schemes directories on the web. However, there are differences between the library context in which these principles originated, and the web. This thesis aims at investigating how changes in the context of classification affect the application of traditional principles of classification on the web. Another purpose is to see what implications this has for the design of classification schemes on the web.

Storleken på informationsmängderna i vad som finns tillgänglig på Internet idag gör att söktjänster närmast är en nödvändighet för informationsökning. Ibland kan det upplevas att det är svårt att hitta begärd information hos söktjänster utan att få fram en mängd oönskade sidor, så att man måste hitta relevant information bland dem och filtrera bort irrelevant information. Ett problem för många söktjänster är hur de ska kunna ta hänsyn till användarnas individuella informationsbehov och därigenom skapa förutsättningar för effektivare sökprocesser. Denna magisteruppsats handlar om användarnas upplevelser av informationssökning på Internet. Syftet med uppsatsen är att undersöka den problematik som finns när man söker information med hjälp av söktjänster på webben, användarnas syn på olika söktjänster och att även få fram förbättringsförslag.

Bakgrund: I takt med att fler företag blir allt mer kunskapsintensiva ökar konkurrensen om kompetent personal. En konsekvens av detta är att lönesättningen har blivit ett konkurrensmedel, varvid olika typer av optionsprogram uppstått. Redovisningen inom området har dock inte utvecklats i samma takt, varför en rekommendation på området behövs för att redovisningen skall upprätthålla sin trovärdighet. Optionsprogrammen kan betraktas som ett substitut för lön. Utifrån detta torde därför dessa tas upp som en kostnad i årsredovisningen för att ge en mer rättvisande bild av företagets ekonomiska ställning.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

This study was conducted in Kkingo district, west of Masaka, Uganda. It compared soil macrofauna abundance in non-agroforestry farms with that of agroforestry farms. The agroforestry farms had participated in the Vi Agroforestry´s program between 1995 and 2006, and continued on their own after 2006, when Vi Agroforestry left the area. The soil macrofauna is important for soil structure and processes that are contributing to soil organ-ic matter decomposition and nutrient mineralization. They are also predators of potential pests.

This candidate.?s work includes designing of a house with it.?s structural components andinstallations. The house had to be actual with Building Regulations (Boverkets Byggregler).Beside designing of all the crucial systems necessary for completing of claimed regulations evenan optional topic within building engineering had to be chosen.The task included designing of heating, ventilation, sanitation and electricity systems. Structuralengineering models has been made in compliance with Eurocodes. Materials for facades, floorsand roof were chosen and evaluated.As recessed portion of the work, evaluating of possibilities in designing of a glass roof waschosen.

The purpose of this study is to create a method that can be used to produce decision supportdata for the climate goals of a municipality. The method should be able to demonstrate the potential for reducing energy use and greenhouse gas emissions for measures aimed at the stationary energy system in the municipality. It will be used to make long term projections of energy use and greenhouse gas emissions in order to be able to demonstrate the ability to reach climate goals. The aim was also to test the method's applicability by using the municipality of Uppsala and the Uppsala climate protocol project in a case study. Uppsala climate protocol is a project consisting of participants from business, government and organizations that voluntarily want to commit to reducing their carbon footprint by reducing their energy use and thus work to achieve the municipality's overall climate goal.

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

Cattle production systems are changing to bigger intensified systems with larger numbers of animals per farm and more free range systems while at the same time employing fewer people. Aversive handling has been known to affect cattle production negatively for many years, but lately scientists have started to focus more on what positive effects gentle handling and positive human-cattle interactions may have on beef and dairy production. Fear can cause high stress in production animals and this can contribute to not only reduced production within beef and dairy cattle, but also increased risks for accidents and decreased animal welfare. Therefore, by reducing the fear cattle experience of humans, it could be possible to increase production, decrease accidents and increase the welfare of the animals. Reducing the animals fear and stress can be done by simple means, such as walking and talking calmly around the cattle, associating humans to positive feelings (such as feed) and stroking the cattle?s body regions associated with social grooming.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

Shorter hospital stays increases the need for well functioning post hospital aftercare. Persons close to the patient are often involved in the aftercare and need information about self-care. This need is frequently not satisfied. The aim of this study was to investigate if the next-of-kin of patients cared for at the thoracic clinic at Uppsala University hospital, have received information about self-care and how they perceive the information they have been given. METHOD: To investigate this, questionnaires were sent out by mail.