Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

The aim of this masters thesis is to explore a mediators practical procedure during booktalks. The main question is: Why do librarians have booktalks and what does it mean to have booktalks for children? In order to answer our main question, we have used these three questions: - Why do our interviewed librarians have booktalks? - How do our informants prepare their booktalks and what do their presentations look like? - Do our informants have any follow-ups of their booktalks and if so, how do they do that? To limit the thesis, we have concentrated our study to Swedish public libraries and to children in the elementary school. We have conducted qualitative interviews with three librarians who do booktalks for children as a part of their job. The thesis theoretical basis is Aidan Chambers theory about the Reading Circle and especially the parts enabling adult and selection.

The Swedish energy company Vattenfall is currently the owner of the district heatingsystems in Nyköping and Motala. To be able to also offer cooling solutions tocustomers are becoming more and more important. This report describes the resultsof an investigation of the cooling market in the two cities and the potential needs forcooling today and in the coming 20 years. The total potential for the coming 20 yearsis estimated to be roughly 17 MW for Nyköping and 9 MW for Motala.Two possible district cooling systems for each of the two city centers was modeledand a comparison was made between different cooling techniques namely absorptionand compressor chillers.Absorption chillers driven with district heating during the summer is one way ofincreasing the load in a combined heat and power plant and thereby the possibleelectricity generation. The cost of heat production must be low for absorption chillerto be able to compete as an alternative.

Cross infection is a global health problem. The cost for cross infection increases every year. Florence Nightingale focused her attention on preventing cross infections by using good hygiene and as a nurse that is one of your more important tasks. Nurses have guidelines for how hygiene should be implemented in practice. The aim of this study is to investigate factors that influence nurses´ compliance to guidelines regarding hygiene.

The Göta älv-bridge is a welded steelbridge which is located in Gothenburg,it connects the inner city of Gothenburgwith the island Hisingen. Cracks wasdiscovered in the steel in 1999-2000which started an investigation of thebridge to clearify the condition of thebridge. The conclusion was a monitoringsystem based on laser light sent throughan optical fiber.This report describes the bridge, thedamages, the monitoring system and thetraffic on the bridge.Stefan Pup, at Vectura Borlänge was mysupervisor during this work. In myinvestigation the costs of themonitoring system and the costs ofclosing the bridge is compared andevaluated. The biggest investigatingpart is the costs of closing the bridge.The results of my investigations is thatclosing the Göta älv-bridge would cost 1107 300 SEK / day.

AbstractIt is important to choose which spare parts to keep in stock. With the right spareparts in stock the costs for inventory and production loss will decrease. Cavalieri et al. (2008) highlights that the balance between inventory cost and production loss is underestimated.  It affects the company and must be considered before decision on purchase.The problem with spare engines is that they are all more or less critical for the production. That can be a reason for why no previous research targeting engines and classification of with engine should be kept in stock has been found.

This bachelor thesis examines and discusses the question: "How can graphics for newscasts be adapted to follow technological developments in various media and increase its informative quality?" The work was performed on Swedish Television's own graphic department, SVT design in order to examine how news graphics need to be developed to follow the technological changes in media. The production resulted in a news graphics concept divided into three parts. Two of the sections show examples of how graphics can be adapted according to platform and the third section shows examples of news graphics that are produced at SVT Design by me. The bachelor thesis focuses on the development of technology in the media and examines areas such as interactive solutions, news graphics and the traditional television media..

I have done a case-study about building a new stable for slaughter pigs at a farm close to Kalmar. The farm is able to supply the breeding with cereals and it has enough area to spread the manure on. The most important factors to gain profit, is the cost for building the stable, the price of the feeding-stuff and the growth of the pigs. The discount from the slaughter-house was less important than I thought from the beginning, and it?s a factor that is hard to influence. With the new production of slaughter-pig and cattle that already exist on the farm, the farm will get a well-functioned rotation of crops with lye and autumn rape as interruption-crop.

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

Denna rapport har jämfört olika path tracking-algoritmer för att se vilken som presterar bäst för spelagenter som färdas i konstant hastighet. Tre vanliga path tracking algoritmer som ofta används inom robotik har valts ut för undersökningen, Follow The Carrot, Pure Pursuit och Vector Pursuit. Algoritmerna har implementerats i C# och simuleringarna har genomförts i Unity 4.0. Path tracking-algoritmerna har testats på ett antal olika vägar för att se hur de lyckas följa vägen. Av simuleringarna så visar det sig att Pure Pursuit och Vector Pursuit presterade likvärdigt för spelagenter i konstant hastighet samt att de presterade bättre än Follow The Carrot..

Logistics and supply chain management in the construction sector is an area with great potential for improvements. Today, a lot of the workers time is spent on non-value adding activities. Research has shown that waste is a large proportion of the total production cost in building projects today.The purpose of this report is to analyze problems concerning logistics in the construction sector. Two of Skanska?s construction projects in Uppsala have been analyzed to identify problems.

This bachelor thesis examines and discusses the question: "How can graphics for newscasts be adapted to follow technological developments in various media and increase its informative quality?" The work was performed on Swedish Television's own graphic department, SVT design in order to examine how news graphics need to be developed to follow the technological changes in media. The production resulted in a news graphics concept divided into three parts. Two of the sections show examples of how graphics can be adapted according to platform and the third section shows examples of news graphics that are produced at SVT Design by me. The bachelor thesis focuses on the development of technology in the media and examines areas such as interactive solutions, news graphics and the traditional television media..