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.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

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.

Biogas is a renewable fuel that can be extracted from anaerobic digestion of many differentsubstrates, for example biological household waste. An alternative handling of the waste is tomix it with other wastes and incinerate it in a combined heat and power (CHP) plant. Thisstudy uses life cycle assessment to investigate which type of waste handling that is betterfrom an environmental point of view, anaerobic digestion with biogas production orincineration. The results are based on a case study of a biogas production plant owned by thecompany Ragn-Sells in Vänersborg. The alternative is incineration at a CHP plant inGothenburg.

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.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Background: Nurses´daily has to face death and dying in their work with patients in a palliative state.  This means both emotionell and workrelated challenges. However nurses in this context are not experiencing more stress then others.Aim: The aim is to describe nurses´experiences of caring for patients in a palliative state.Method: A litterature review based on ten qualitative articles published between 2006- 2012. To collect data we used the databases Cinahl, PubMed, Nursing Allied Health Source and Medline. We worked with Fribergs (2006) model ?Contribute to evidensbased care with a base in analyses of qualitative science? in the analysis.Result: Four main themes were identified; The meaning of the nurses´ spirituality in the care, Why the nurse choose to work in this field, To be certain in the professional role and The meaning of the caring relationship.

Background Nightingale attention that hygiene was an important task to prevent health- related infection. Today there are guidelines how hand hygiene should be followed, to prevent health- related infection. Good knowledge and education in hand hygiene and its consequences if it?s not followed is of great importance. Hand hygiene should be performed before and after the clean and the unclean work with patients and materials.

The work related illness has increased and instead of focusing on what?s causing it more and more efforts are put on trying to find the health factors within and outside the work environment. During the past years the term ?long-term health? has arisen; instead of focusing on the number of employees on the sick-list, the focus should be put on the number of employees that has a record of long-term health within an organization, i.e. health-presence.

The following thesis will examine how a smaller library manages the prioritization of media between Swedish and 'minority language'. We are also interested in the challenges and problems that can occur in such work, as well as how the librarians think about their role in the integration process. We have studied this through several qualitative interviews with librarians as well as earlier related research. The results show that librarians display a high propensity of appreciation related to working with minority languages and consider this an important aspect of their profession ? they fully ingratiate and accept the importance of helping the immigrant population in learning Swedish.

Stress-related diseases in Sweden have doubled since 1997. Even longterm sickness related tostress has increased over the last decade. In future there is a need of alternative methods todecrease the amount of people being affected to gain a better population health. Natureassisted therapy (NAT) was shown to be a successful method as part of the therapy of stressand burnout likewise was nature an important factor to prevent people from mentaldisorders. The aim of this study was to analyse the latest research concearning nature and itshealth effects with focus on stress and burnout patients in order to plan health promotingactivities outdoors for these patients.

Vårt syfte är att studera svenska konsumenters uppfattning om cause-related marketing på den svenska marknaden samt om detta påverkar deras köpbeslut. Undersökningen avser de CRM-kampanjer där företag samarbetar med välgörenhets-organisationer och tar fram specifika produkter för detta ändamål, som således kombinerar två varumärken. Vi har utgått från ett konsumentperspektiv då vi anser att detta på bästa sätt uppfyller vår problemformulering och syfte. Vi har utfört en kvalitativ studie för att möjliggöra förståelse av de bakomliggande anledningarna till respondenternas svar. Vi har använt oss av teorier om cause-related marketing och co-branding samt TORA-modellen vilken rör köpbeteende.

Syftet med studien är att öka kunskap om dansen betydelse inom demensvården. Studien är baserad på en översikt över befintlig litteratur inom ämnena dans och demens. Litteraturstudien kompletteras även med en intervju, ett exempel från demensvården i Linköpings kommun. Resultaten kommer att presenteras under tre huvudteman; psykologiska effekter, fysiologiska effekter och sociala effekter av dansens betydelse inom demensvården. Senare är analysen baserad på samma övergripande teman och kommer att analyseras utifrån teorier om livskvalitet och symboliska interaktionism..