Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Hydropower is the largest renewable energy source available in today's society. Operation and production is handled by high-tech electronics. This thesis is done on behalf of Statkraft Sweden AB who wants to explore the possibility of replacing the hydraulic cylinder with an electric actuator, generally as well as a case of a small power station on the river Nissan. Whether it is the chaplain or francis turbine vanes are actuated by hydraulic cylinders. Because of Gustavsberg hydropower is inconstant operation, this report is based on power calculations, which are read and computed according to the available hydraulic diagram.

Gothenburg municipality has a lot of natural water. This paper enhances the function and importance of water in the city. It also deals with the problems of sewage water and flooding. Gothenburg has reached an advanced stage of water planning. By developing a Waterplan, the municipality highlight that water has an important position in the urban planning.

In this essay I analyze the performative aspects relating to Marina Abramovi?'s The Artist Is Present, which took place in spring 2010 at MoMA in New York, from the context of the artist and work, institution and documentation. In this performance work, for the duration of the exhibition, Abramovi? sits completely still opposite another chair where anyone from the audience may sit. The art arises through this participation.

Problem: Vår huvudsakliga frågeställning är: Vilka är de viktigaste förändringarna i mobiltelefonbranschen och vad blir konsekvenserna av dessa förändringar? De delfrågor som också studeras berör huruvida värdekedjan dekonstrueras i mobiltelefonbranschen, företagens påverkan av komponent-standardisering, hur konkurrenssituationen påverkas av nischtillverkare och ODM-aktörer samt hur maktbalans och lönsamhet är fördelad i branschen. Syfte: Genom en global branschanalys vill vi kartlägga mobiltelefonbranschen och identifiera drivkrafterna till förändring. Vidare är syftet att analysera konsekvenserna av drivkrafterna och därmed skapa en förståelse för branschens utveckling. Vi har dessutom strävat efter att kartlägga alla mobiltelefontillverkare i världen med målet bidra med insikt om branschens utbredning.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

In the last decades, high speed cutting has become an attractive technology in the wood industry. The possibility of reducing global costs in addiction with an increase in productivity, were the main reasons for the enlargement of the use of this technology. As usual, these advantages are accompanied by disadvantages that should be carefully analyzed. If on the one hand cutting forces are reduced with increasing cutting speeds, on the other hand, the centrifugal forces affecting the tool are higher. Exposed to such high loads, there is a considerable risk of tool failure that embeds hazards for both machine and workers.

In the world we live in today the environmental issues has become increasingly important, and we have begun to realize that we can not continue to use fossil fuels at the rate we do. When it comes to generating electricity we are constantly trying to come up with cleaner and more efficient solutions. The fuel celltechnology is one such alternative and has been around for over 100 years. Yet, it is not until now that the world has started to notice this great technology. The fuel cell has been developed in several areas and can today be used for handheld electronics, vehicles and small settlements.

It is estimated that 22 000 contaminated areas exist in Sweden today. In order to classify the risk of contaminant migration from these areas and to prioritize which of these contaminated areas should first be treated, the Swedish Environmental Protection Agency (EPA) has designed a method, for the investigation of contaminated areas (MIFO). One of these contaminated areas is the landfill Gräsötippen outside Köping. The landfill has been used by both Yara AB and the Köping municipality between the years 1945 and 1975, and both industrial and household waste have been deposited there. The aim of this report is to survey which contaminants that can be found in the soil and water in the landfill Gräsötippen and to evaluate the migration of these contaminants.

Syftet med denna studie har varit att söka förstå centrala aspekter för yrkesämnets didaktik inom gymnasieskolans industriprogram. Detta genom att lyfta fram exempel på situationer där lärarnas erfarenheter från tidigare arbete inom industrin ger stöd till elevernas kunskapsbildning. Tidigare forskning i form av tre olika studier samt en teoretisk utgångspunkt baserad på fyra begrepp ? livslångt lärande, kunskap, mästarlära och kompetens fick utgöra en bas för det fortsatta arbetet med studien.Studien grundar sig på kvalitativa intervjuer med två lärare och fem elever, samt observationer av fyra lektionstillfällen. Det insamlade materialet från intervjuerna transkriberades och därefter analyserades data i perspektiv av studiens frågeställningar.I resultatet för studien återfinns beskrivande delar baserade på intervjuer och observationer samt en sammanfattning inklusive slutsatser.

This research is conducted on one of the world?s largest deposits - Shtokman gas and condensate field located in the Barents Sea. The development of the field is operated by the Special Purpose Company Shtokman Development AG - the international consortium of Total, Statoil and Gazprom. This research is aimed to analyze the value chain of the Shtokman project and to study the socio-economic capacity of the Murmansk region in order to examine the perspective fields of work for local companies, as well as the socio-economic potential of the region related to the gas industry that can be applied to the realization of the Shtokman project. The research is based on qualitative and quantitative data collection that involves the results of 24 semi structured interviews conducted in the Murmansk region, including the interviews with representatives of the Shtokman Development AG and the industrial committee of the Murmansk region government.

In order to continue to be competitive in the current industrial climate, producers must increase efficiency at their plants. Several Swedish companies choose to utilise the principles of Lean production. Tour & Andersson AB (TA) has elected to create their own model using Toyota?s productions system which has been named TAPS (Tour & Andersson Production System). Following two years of working with TAPS the company has decided to introduce Total Productive Maintenance (TPM). Most of the work carried out in the maintenance department today is in form of repairs to already faulty equipment.

My thesis is a combination of theory and practice, where theory is meant to create a context and a background for my interpretation proposal. I wanted to ?access? the ideas that are always in the background of the reasoning which underlies both planning in a larger scale, and the design of a place. I wanted to make a ?work of ideas.? In the process of shaping the proposal, I wanted to be deleted from the site itself.

Siemens Industrial Turbomachinery AB, nedan utskrivet som Siemens, är en svensk turbintillverkare placerad i Finspång som tillhör den tyska koncernen Siemens AG. Turbintillverkningen i Finspång började 1911 under namnet STAL men har sedan dess bytt ägarstruktur flertalet gånger. STAL-Laval, ABB STAL och Alstom Power är ett urval av de namn verksamheten har haft innan den blev en del av Siemens.Ett problem som Siemens står inför vid produktionsplanering av gasturbiner är de mycket långa ledtider inom den egna produktionen samt från underleverantörerna. Den totala ledtiden för en gasturbin är cirka 2,5 år samtidigt som de flesta kunder beställer sin gasturbin cirka ett år innan leverans. Produktionsplaneringen förlitar sig därför mycket på prognoser vilket skapar en osäkerhet.