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.

Engelfors Trilogy is a three-part fantasy novel consisting of Circle, Fire and The key, written by Mats Strandberg and Sara Bergmark Elfgrens. Circle was nominated for the August Prize award 2011, which is a literary prize awarded each year. The book has also been translated into 25 different languages. Fire came out in August 2013 and is the part of the novel that I will concentrate on in these theses. What I will do in this paper is a queer feminist analysis of the novel's main characters in the book Fire.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

This thesis aims to increase understanding and knowledge of issues affecting the redevelopment of older office buildings to housing. The rising demand for housing in recent years has resulted in a need and an increase in cost housing projects. The need has led property owners wanting to build old office buildings to apartments. The case study is carried out in Lycksele town and in close contact with consultancy TM (Technician Mercantile) ? consulting, which has operations in the area.

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.

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.

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.

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.

Too high levels of noise lead to various health problems and cost society billions of SEK peryear. In this thesis we have examined a model of the A40E articulated hauler at VolvoConstruction Equipment in Braås. We have tried to reduce cabin noise in an articulated hauler,while also providing a way on how to proceed with a machine when the cabin does not measureup to the sound requirement. The best way to find leaks were with a reference source of model4205 and its speaker HP 1001 from Brüel & Kjaer in the cab and then walk around and listen towhere the reference source was more prominent. In this way, we found that the edges and theplugs were sensitive areas.

Abstract In high voltage substations there is an increasing demand for computerized equipment, and automation of operation and supervision. The future primary equipment will provide the possibility to collect more information and to provide better control for improved effectiveness. Since ABB has got a large customer target, each product must be custom made to fulfil the customers (often from different countries) demands. Later these products will be configured by engineers who may not be familiar with the tools used at ABB. This is a very expensive and time consuming.

This master thesis investigates quality procedures and measuring of solid carbide end mills, with the main focus on measuring equipment. The thesis has been written in collaboration with a special production department for solid carbide end mills at Sandvik Coromant in Gimo. The department?s needs and constraints have been the foundation of the project and the main research question is: how to measure end mills in order to ensure good quality of the produced end mills. The project has contained both a theoretical study consisting of a literature review and practical studies in the workshop with the objective to identify an end mill?s main parameters and the relationship between an end mill?s geometry and the manufacturing processes.

This degree projekt deals with Skanska´s safety at the construction site with focus on personal safety equipment. The purpose of this dissertation is to examine how the rules of personal safety equipment are applied and experienced at Skanska´s construction sites.In October 2004 Skanska started a projekt to make the construction sites more safe. With use of a questionnaire we have made a survey at different construction sites. 80 questionaires have been handed out to Skanska´s employees in the southeast region. While they were handed out we conrolled if the employees at Skanska´s construction sites used head protection, easy visible clothing, safety shoes and identification cards.The result of the survey shows how the rules are applied.

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.

This thesis deals with the design of a combinated rescue-, personal-, and firefighting elevator for a nuclear waste storage facility to be constructed by the client SKB, Svensk Kärnbränslehantering AB. SKB:s mission is to dispose of all nuclear waste from all swedish nuclear power plants. The storage facility will be built in the rock 450 m under the surface and will consist of several kilometers of tunnel where capsules containing the nuclear waste will be placed. It will also hold a central area which contains spaces necessary for the operation and construction of the facility, such as elevator hall, storage hall etc. The facility will have two ways of access: a vehicle ramp and an elevator shaft.

Bakgrund: Uppsatsen tar upp problematiken kring att organisera arbetstid inom räddningstjänst. Grundförutsättningarna är att räddningstjänst är en High Reliability Organisation (HRO) och att det påverkar organisationen. I och med New Public Management (NPM) framfart och den ekonomiska situationen i världen har räddningstjänsten fått ett ökat krav på kostnadsbesparingar och resursutnyttjande. Då personalkostnader står för en stor del av räddningstjänstens kostnader kan förändringar av brandmännens arbetstid och skiftgång vara ett logiskt steg, något som skett i Greater Manchester Fire and Rescue Service (GMFRS).Syfte: Syftet med uppsatsen är ett ge ett teoretiskt bidrag till hur NPM influerade reformer påverkar en HRO. För att göra detta frågar vi oss vad de olika skiftformerna får för konsekvenser för de anställda och organisationen.Metod: Uppsatsen har en kvalitativ forskningsansats vid studerandet av fallorganisationen Greater Manchester Fire and Rescue Service och Storstockholms Brandförsvar.