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.

Bakgrund: Ett flertal studier tycks visa på att kolhydratdryck under träning fördröjer tröttheten och många forskare hävdar att en kolhydrat- dryck kan öka prestationsförmågan. Det finns däremot få studier som har utvärderat om kolhydratdryck påverkar precisionen, endast Burke och Ekbloms studie från 1984 på tennisspelare har berört denna aspekt. Syftet med studien var att utvärdera huruvida dryck med kolhydrater påverkar en basketspelares precision jämfört med en dryck utan kolhydrater. Metod: En ABA?randomiserad, kontrollerad studie med cross over-design under två helt vanliga träningstillfällen utfördes.

Syftet med föreliggande studie var att undersöka hur bra vi är på att bedöma ålder på omaskerade och maskerade ansikten. Syftet var även att undersöka om det fanns systematiska fel som är förknippade med åldersbedömning av maskerade ansikten.Totalt fick 60 försöksdeltagare, samtliga ungdomar, skatta åldern på 60 fotografier av 30 maskerade och 30 omaskerade män.  Fotografierna var indelade i två åldersgrupper, yngre och äldre, och samtliga stimulipersoner förekom i både den maskerade och den omaskerade varianten.Resultaten visade att försöksdeltagarna var bättre på att skatta åldern på omaskerade ansikten än på maskerade. Inga skillnader i systematiska fel fans mellan maskerade och omaskerade ansikten.Bilder av unga ansikten skattades med högre precision än bilder av äldre ansikten..

The question whether controlled vocabulary or natural language free-text terms is the most effective search strategy has occupied researchers in LIS for many decades. This Masters thesis is an empirical study which aims to compare these two search strategies in LISA Library and Information Science Abstracts, an online bibliographic database. 22 topics from the discipline of Library and Information Science were constructed and out of each topic one query for each search strategy was formed. Queries in natural language were formed with terms from different sources, for example dictionaries, while queries in controlled vocabulary were built with terms from LISAs electronic thesaurus. The measures used in this study were precision, relative recall pooling method and overlap.

AIMS AB is a Swedish company that develops and sells inertial sensor systems. A new product is under research which basically is an aided inertial navigation system where unwanted drift is eliminated. This can be done by integrating a GPS reciever into the system and fuse measurement data from GPS and IMU. Such a product is useful in racing, where engineers always are searching for the optimal performance and the shortest lap times. Today the only feedback the engineers and mechanics get from their work is the driver?s comments and lap times.

Denna studie behandlar bolags informationssignaler före, i samband med och efter förvärv. Med utgångspunkt i agent- och signalteorin har informationssignaler som skickats identifierats, där en kvalitativ ansats med tillhörande diskurs- och etnografisk innehållsanalys har använts för att kartlägga informationssignalerande mekanismer samt generera en modell för analys av informationssignaler i samband med förvärv. Studien uppvisar resultat om varför informationssignaler sänds i samband med förvärv, där bolag generellt eftersträvar att minska informationsasymmetri gentemot sina intressenter, legitimera beslut samt nyttja informationsövertag för att skapa personliga fördelar. Studien bidrar till området för informationssignalering, där utfall av förvärv påverkar omfattningen och innehållet som informationssignaler uppvisar..

The aim of this thesis was to evaluate the music downloading service Musikwebb regarding its indexing and retrieval effectiveness. This was done by performing various kinds of search in the system. The outcome of these searches were then analysed according to the criteria specificity, precision, recall, exclusivity and authority control. The study showed that Musikwebb had several flaws regarding its retrieval effectiveness. The most prominent cases were the criteria exclusivity and specificity.

This thesis is a feasibility study into how Fresenius Kabi may rationalize their destruction process in regards to cost, recycling, and work environment. The two main objectives are to identify scrap flows and the possibility to improve or replace the equipment that is now carrying out the physical scrapping. The flow has been visualized by a flow chart of the material and communication. A chart of the problem established to visualize where improvements are necessary. Based on the problems proposals are presented on how to improve the flow thru the plant.During analyze of the physical scrapping equipment it was also necessary to take a deeper look at how they are carrying out there work today, how does the procedure look like, working environment and where are the weaknesses.

Active sensors are used a lot in the society and industry, for example to gain better control over processes or to get proximity sensing features in different products. Within industry there is great interest in developing safe automation products that can be controlled with high accuracy but still at a low cost.The goal of this project is to develop a prototype of a non-contact rangefinder that measures distance using infrared light. The sensor is to be used for various applications in industries with relatively high accuracy and be compact, but at a low cost. By implementing a rangefinder into a product, more accurate detections of an object?s presence can be done.In this project a new distance sensor, EPC600 from ESPROS, was used.

För att en mjölkko ska vara vid god hälsa och producera optimalt är det viktigt att hennes energimetabolism är i god balans. Förhöjda nivåer av ketonkroppar (?-hydroxybutyrat, acetoacetat och aceton) är en indikation på att störningar i energibalansen föreligger och har i flera studier kopplats samman med ökad risk för sjukdomar och sänkt mjölkproduktion. I veterinär ambulatorisk verksamhet används olika snabbtester för att enkelt påvisa förhöjda nivåer av ketonkroppar i mjölk, urin och blod.Syftet med denna studie var att utvärdera fyra snabbtesters tillförlitlighet för ketonkroppsdetektion hos mjölkkor, under svenska förhållanden, i jämförelse med en verifierad laboratoriemetod.Från 51 mjölkkor i olika laktationsstadier samlades blod-, mjölk- och urinprov. Förekomsten av ketonkroppar undersöktes med fyra olika snabbtester: Precision Xceed (helblod), PortaBHB milk ketone test (mjölk), Acetontest (mjölk) samt Ketostix (urin).

When traffic in large cities increases, it becomes more vulnerable to disturbances such as accidents, stalled vehicles or construction; therefore, traffic jams are more likely to occur. For better control of the traffic at a disturbance the Swedish National Road Administration (SNRA) has traffic equipment which can be controlled from a command centre. This traffic equipment consists of gates and signs with variable messages. This report will discuss the system used for traffic control in Stockholm. It will present proposals designed to improve it.

The purpose of this study was to examine how students of the Human Resources and Labour Relations Programme evaluates work applications from Swedish and Somali women. 55 students participated in the study. The respondents were supposed to read a fictitious work and from that, judge four applications from four women where two had Swedish names and two had Somali names. The independent variables were the participants' gender, grade and university (between subject variables) as well as the applicant's name (Swedish vs. Somali) as the within-subject variable.

Hypothermia during anaesthesia is a well-known phenomenon that may cause several side-effects such as greater risk of postoperative wound infection and increased risk of heart complications. The most efficient way to avoid this is to prevent hypothermia from occurring. The aim of this paper was to compile the research on the most efficient way to prevent hypothermia during anaesthesia for cats and dogs, and to compare these results to how Swedish animal hospitals prevent hypothermia today. To investigate this, a survey was sent out to several animal hospitals around Sweden to see what methods they used to prevent hypothermia in their clinics. It is difficult if not impossible to prevent the body temperature from falling slightly when anaesthesia is induced because of the drug interactions in the body that follow from the drugs given. A 1-1,5°C decrease in body temperature is to be expected and is difficult to avoid.

Attitudes towards violence were assessed using both implicit (The Single Category Implicit Association Test; Karpinski & Steinman, 2006) and explicit measurements (a Feeling Thermometer). A group of criminals showed more positive explicit and implicit attitudes towards violence than a group of non-criminals. In addition, The Aggression Questionnaire (Buss & Perry, 1992) revealed significant differences in aggression between the groups; criminals' mean scores were higher on all four subscales (physical aggression, verbal aggression, anger and hostility). Furthermore, significant correlations were found between all the measures, including the implicit and explicit attitude measures. The findings support the validity of the SC-IAT as an implicit measure of violent attitudes.

Approximately 400 people in Sweden die each year by lung cancer caused by radon gas. Authorities have in recent years invested big resources and organized campaigns to encourage people to take action against high occurrence of radon in residences. With low frequency of applications for radon allowances as the main measure, a lot interprets on a very low commitment. The purpose of this thesis is to investigate the reasons for the low commitment among people. The study is based on a questionnaire survey sent to 444 house owners in Uppsala.