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 work is to study a circulation project in Enköping municipality, where the society?s rest products are used to make beneficial products. In Enköping the rest products from waste treatment plants and private sewers are used to fertilize and irrigate Salix plantations that later are harvested and burned at the local combined heating and power plant, ENA Energy AB, to produce electricity and heat. Possibilities to apply this kind of project ona municipality in Russia are also explored.Guryevsk municipality in Kaliningrad region was chosen since there is a need to improve energy systems and reduce emissions to water and air. This municipality strives to become environmentally friendly.

Our report procedure identification of instability and disturbance in an automatic manufacturing line of processing and assembling of chair sliding rails at Sapas manufacturing department in Vetlanda.To obtain a stabile ground we have mapped the material flow to receive a comprehensive view and to visualise connections.We have examined cycle times at different stations in purpose to identificate bottlenecks. The result of our examination showed that the bottleneck of the line was the brush station. This leads to that the expected bottlenecks identificated by Sapa gets a delay time and by that a longer cycle time.Interruptions has a clear negative influence at the line performance so we have also assemble data through the operators report list and compiled these in order to find out the interruptions effect on the line. The outcome during our assembled period was that the reported interruptions corresponded about 30 percent of the total available production time. This has a clear negative effect on the line productivity and efficiency as we have calculated in order to get the present status..

AimThe purpose of this study is to investigate whether there is scientific evidence that exercise and/or manual therapy can improve function, in terms of increased mobility and strength on shoulder impingement-like symptoms among athletes. Another aim is to investigate whether these interventions can reduce shoulder pain.MethodA systematic review was conducted in the databases PubMed, CINAHL, PEDro and Amed. A total of thirteen articles were selected for further review and compilation. They were then graded for level of evidence according to the PEDro scale and the Swedish Council on Technology Assessment (SBU).ResultsThe systematic review shows that there is strong scientific evidence that acupuncture and heat can reduce pain in athletes diagnosed with supraspinatus-tendiopathy. There is limited scientific evidence that exercise increases strength, limited scientific evidence that stretching increases mobility and insufficient scientific evidence that a combination of treatments, with both exercise and stretching, reduces pain and increases function in overhead athletes.ConclusionsExercise and manual therapy can reduce pain and/or improve function in terms of increased mobility and strength in athletes with shoulder impingement-like symptoms.

Inom Radiostyrd Bilsport tävlas det med ett antal olika klasser som drivs av 2-taktsförbränningsmotorer. Dessa blir mycket varma och måste kylas av. Det sker med hjälp av enkylfläns som är monterad ovanpå förbränningsrummet, och som kyls av fartvinden.HP Hobbyprodukter har frågat oss om vi kan hjälpa dem att ta fram en egen kylfläns åt dem.Eftersom det ofta förekommer ovarsam behandling i tävlingssammanhang, är det ett krav attkylflänsens ska tåla detta. Den måste även avleda värme från förbränningsrummet, motorblocketoch övriga motorkomponenter effektivt. Ett önskemål är att kylflänsen ska ha ett unikt utseende,så att den är lätt att känna igen ute på banan.Arbetet har inriktat sig på prototypnivå.

The project has been provided by Zenit design group and the goal for this project was tomanufacture and perform tests of a prototype that supersaturates water in a continuous flow ofwater. The project has involved finding and sorting out relevant data in scientific papers, books,communication with foreign manufactures and other platforms for information.The project has resulted in manufacturing of a test rig and an oxygen infuser based onmembrane technology. The test rigs purpose was to perform tests on oxygen infusers fordifferent comparison test and performance benchmarks in a in a laboratory provided by Zenit.The project led to satisfying results using the oxygen infuser manufactured by the authors withcomparable levels of saturation to the reference infuser.The theory behind this project is based on medical research, belonging terms will be explainedbut the authors have chosen to delimit the project from the medical area. The reason for this islack of knowledge in this area and its irrelevance to the mechanical engineering education insuch..

This study deals with the contribution of the genetic variant lactase persistence among Neolithic people from the Baltic Island Öland. Skeletal remains from twelve individuals went through DNA sequencing in order to find the mutation that allows adult individuals to digest milk sugar. The twelve individuals were chosen from two different Neolithic sites, where the archaeological and isotopic data suggest that the individuals from Köpingsvik were hunters and gatherers and the individuals from Resmo were early farmers. The individuals with the genetic variant lactase persistence can be described with selection and genetic flow.  Only five individuals produced results and the mutation was found in two of the subjects. All the individuals who were successfully sequenced came from Resmo, whereasno individuals from Köpingsvik yielded any results.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

En hel del av forskning inom kognitiv neurovetenskap tyder pa? att effektivare uppla?gg av repetitionstillfa?llen fo?rba?ttrar inla?rningsprocessen hos eleverna, eller ra?ttare sagt hos ma?nniskor i alla a?ldrar.Uppsatsen handlar om yngre instrumentalelevers inla?rningsprocess i relation till hja?rnans minnesfunktioner och underso?kningen fokuserar fiolundervisning pa? nybo?rjarniva?. Jag har utfo?rt ett empiriskt experiment av tajmade repetitionstillfa?llen via interaktiva onlinebaserade samtal med tre yngre elever.Alla de tre eleverna har under projektens ga?ng a?stadkommit fo?rba?ttringar av de fa?rdigheter som stod i fokus vid de tajmade repetitionerna. Experimentperioden har haft positiv inverkan pa? elevernas motivation, men deras uppna?dda fo?rba?ttringar bedo?mer jag vara av icke besta?ende karakta?r.

A study of paleomagnetic remanence and anisotropy of magnetic susceptibility (AMS) has been performed on the Öje-Diabase in Dalarna, Sweden, and on basic dikes associated with the alkaliquartzsyenite/granite Noran-pluton in central Sweden. Based on isolation of directions of characteristic magnetization in the basic rocks, a division into three different groups (A,B,C) has been made. Group Aconsists of dolerites of Jotnian origin, both dolerites from the Öje-Diabase and dikes associated with the Noran-pluton are included in this group, making them coeval. Group B is suspected to show a re-magnetization from the later part of the Svekonorwegian orogeny. Group C belongs to the Blekinge-Dalarna-Dolerites (BDD). Thermal demagnetization of dolerites revealed two different types of demagnetization behaviours, one where magnetite clearly was the source of the remanence, and an other with a linear decrease in magnetization intensity. The measurements of magnetic anisotropy reveals a magnetic fabric with an almost horizontal foliation and a lineation that indicates a fairly uniform NNW/ S-SE flow direction of the magma..

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

Med dagens växande besättningar är det svårare att upptäcka brunst hos mjölkkor genom visuell observation. Detta leder till ekonomiska förluster, minskat genetiskt framsteg, högre inkalvningsålder och längre kalvningsintervall. För att underlätta brunstregistrering i besättningarna finns olika automatiska registreringar som kan upptäcka fysiologiska eller beteendemässiga förändringar som framträder hos kon vid brunst. Denna litteraturstudie sammanställer tre olika principer för brunstdetektering; visuell brunstdetektering, stegräknare och bestigningsdetektor, som kan vara antingen elektronisk eller manuell. Resultatet visar att stegräknare är den metod som upptäcker flest brunstperioder medan visuell observation ger minst felaktigt detekterade brunstperioder.