The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Denna rapport behandlar en analysmodell som använts för att analysera Half Life 2-seriens level design. Utifrån denna analys av Half Life 2-serien skapades sedan ett verk baserat på de data som samlats in. Verket kallas Project 25. Målet med Project 25 var att skapa en spelupplevelse som level designmässigt är så lik den kommersiella spelserien Half-Life 2 (Valve Corporation, 2004), Half-Life 2 Episode 1 (Valve Corporation, 2006) och Half-Life 2 Episode 2 (Valve Corporation, 2007) att en spelare inte skulle kunna uppleva någon skillnad i kvalité.Denna rapport är indelad i tre delmoment. Först gjordes en förundersökning där tempoväxlingen i Half Life 2-serien analyserades, sedan skapades själva verket och slutligen utfördes en kvantitativ enkätundersökning i syfte att försöka verifiera om verket uppfyllt sitt mål eller inte.

Our study aims to examine whether managers in elderly care are working from a salutogenic approach to create a dignified life for the residents. By this we are trying to find out how you look at life in dignity and what meaning it has, what similarities and what differences there are. We also want to explore what they want to achieve with their work and what they do to enable it. The questions we asked ourselves what the salutogenic approach is for managers working in nursing homes. How do they look at a decent life and we ask ourselves the question of the salutogenic approach is just a "buzzword" in a working man always had or there are real differences? The method we have chosen to use is a web-based questionnaire that we sent to our sample.

Background: In Sweden around 6500 women suffer each year from breast cancer and during lifetime every tenth women is affected. Mastectomy (removal of part of or the whole breast) is carried out mostly in purpose to remove malign tumours or in prophylactic purpose. The breast can be rebuilt through breast reconstruction. Method: The result analysis was based on nine articles. A Manifest content analysis was used and data from the articles where divided into themes and patterns, on the basis of these categories were created.

Målet med detta arbete är att undersöka hur händelsedetektering i aktiva databassystem kan visualiseras samt identifiera vilka faktorer som har en central roll vid denna visualisering.Arbetet jämför olika tekniker som kan användas för att visualisera händelsedetektering med hänseende till några olika faktorer. Dessa faktorer har identifierats ur litteratur om dels händelsedetektering och dels visualisering av regler.Resultatet visar vilka faktorer som har stor påverkan vid visualisering av händelsedetektering samt hur de olika teknikerna uppfyller dessa faktorer. Vidare ges ett förslag på hur olika tekniker kan användas tillsammans för att skapa ett gränssnitt till ett program som förklarar consumption modes..

 By changing focus from the active blogger to the ex-blogger this study focuses on a part of the blogosphere that is generally overlooked, why bloggers stop blogging. 30 terminated blogs where studied and the ex-bloggers where contacted. Six main reasons why a blog is terminated was found: Changed life situation, The blog effecting private life, The blog effecting the professional life, Done with testing to blog, Blogging about an event, Done with the blog ? the logical termination. Outside the main focus of the study  it was also evident that most bloggers terminate a blog to put focus of one of their other blogs or start a new one.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

The following study explores the relation between psychosocial work environment and individual health. The purpose is to examine how female employees in the occupational health sector experience their own psychosocial work environment, focusing on different influencing factors in both the workplace and their private life regarding the employees own health. The study applies a hermeneutic approach in which qualitative interviews constitute the empirical data. Previous research on this particular subject has focused on the following themes: the combination of work-family life, demand/control model and flexibility in the workplace in relation to health and stress. The theoretical framework used in this study integrates relevant concepts, specifically SOC, poor leadership and flexibility.

This thesis examines Swedish composers' modes of work and production within the Swedish film industry. It starts off with a historical overview treating live music in early silent film, the conversion to sound and the Swedish production climate until present time. The analysis consists of contemporary empirical studies; interviews with people writing music for film, TV and commercials. The musician's perspective is in focus but directors and other film workers are heard as well. The situation for female composers in a male-dominated industry is also discussed.

Studier har visat att frivilligt barnlösa individer stereotypt har betraktats vara olyckliga och otillfredsställda, något som inte har fått vetenskapligt stöd. Syftet med den här tvärsnittsstudien var att undersöka om det föreligger några skillnader i livskvalitet och livstillfredsställelse mellan frivilligt barnlösa personer och föräldrar i den svenska populationen. Forskningsfrågan undersöktes med en enkät som bestod av självskattningsskalorna QOLI (Quality Of Life Inventory) och SWLS (Satisfaction With Life Scale). 130 deltagare genomförde studien varav 54 är frivilligt barnlösa individer och 76 är föräldrar. Studien visade att det inte finns några signifikanta skillnader mellan grupperna med avseende på livskvalitet och livstillfredsställelse.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area. The results show that use of locally installed renewable energy sources can reduce the total climate impact when life cycle perspective is applied.

TitelSecond Life som marknadsföringsforum ? en kartläggning av marknadsföringen i den virtuella världenFörfattare                       Malin BandhLina BäckeHandledare                                           Susanne ÅbergNyckelord                        Varumärkeskapital, relationsmarknadsföring, viral marknadsföring, virtuella världar, Second LifeBakgrund och problem                      De virtuella världarna växer alltmer och antalet användare ökar. Företag är osäkra på hur marknadsföringen inom den virtuella världen fungerar och hur de kan etablera sig där.Syfte                                  Syftet med denna uppsats är att kartlägga marknadsföringen inom den virtuella världen Second Life idag, samt hur företag kan gå tillväga med sin marknadsföring i den virtuella världen.Problemformulering     Grundproblemet är att företag inte vet hur de ska marknadsföra sig i den virtuella världen Second Life i relation till den fysiska världen. Detta leder till frågeställningarna: Vilka faktorer bör företag ta i beaktning vid en etablering i Second Life? Använder företag Second Life för att skapa varumärkeskännedom eller för försäljning? Hur kan företag kommunicera ut sitt varumärke i den virtuella världen?Metod                               Uppsatsen är en kartläggning av den virtuella världen Second Life.

In the literature it is not possible to find something about Swedish UN Military Observers (MO) experience of life is changing after their service. The aim of this study was to investigate if this has happened. The selection is of type ?snowball?. Interviews were made with twelve MO by telephone, both male and female.