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 project aimed to develop a protective and stabilizing insole called Trailplate for soft andlight shoes. The demand came primarily from off-road runners in France, Switzerland, andAustria. The project was carried out at Icebug, a company that develops shoes mainly forrough terrain. The main focus has been on the trailplate which is designed to fit severaldifferent shoes.Torsional stiffness and bending resistance were the main objectives. To improve the existinginsole, a material with the right features was required.

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.

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

The purpose of this thesis is to investigate the possibility to make small, cheap and ultra low power sensor platforms, connected in wireless networks for monitoring of home and industrial environments. The concept is based on ideas from our supervisor, Jerry Lindblom. The developed system consists of a generic platform for different sensors, a receiver and software. A GPRS module from RO Rollytech AB and a database from Gema Industri AB have been modified and used to demonstrate an example of a complete system. To the platform, it is possible to connect any resistive sensor and any sensor that can act as a switch.

The aim of the thesis is to explore how the human subject is depicted in contemporary posthumancinema and how these films effect our comprehension of human subjectivity. The object of analysis isJames Cameron?s Avatar (2009) and the method of analysis is cybernetic and intermedial. The conclusionis that Avatar is a film that depicts a posthuman network society where existence and subjectivity in a greatvariety of forms is possible. The film presents posthuman subjects in symbiosis with avatars, terminals,extensions and prothesis.

Our study aims to examine whether managers in elderly care are working from a salutogenic approach to create a dignified life for the residents. By this we are trying to find out how you look at life in dignity and what meaning it has, what similarities and what differences there are. We also want to explore what they want to achieve with their work and what they do to enable it. The questions we asked ourselves what the salutogenic approach is for managers working in nursing homes. How do they look at a decent life and we ask ourselves the question of the salutogenic approach is just a "buzzword" in a working man always had or there are real differences? The method we have chosen to use is a web-based questionnaire that we sent to our sample.

This thesis was performed at Scania?s purchasing department of non-automotive products inSödertälje, Sweden during spring 2007. The management of the purchasing department ofnon-automotive products believe that their internal customers might not have fullunderstanding of what the purchasing department does. This is a problem because the internalcustomers might not use the contracts negotiated by the purchasing department or they mightnot involve the purchasing department when making purchases.The purpose of this thesis is to examine if and how the internal customers? perception deviatesfrom the purchasing department?s perception regarding the task of the purchasing department.And also to create a communication package with the purpose of increasing the internalcustomers understanding of what the purchasing department does.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Background: In Sweden, heart transplantation increases as a method of treatment. Patients undergoing heart transplantation require special needs of care. Nurses have to increase knowledge about experiences that these patients percieve to conform the health care in the future. In this study, health science has been used as a theoretical frame of reference which includes a patient perspective.Aim: The aim of this study was to describe experiences among patients, elder than 18 years old, undergoing heart transplantation.Method: The method was a qualitative descriptive study with a context analysis based on ten scientific articles and an autobiography corresponding with the aim of the study.Results: The results of this study showed six themes about experiences that emerged among patients undergoing heart transplantation: feeling of vitality, existential crisis, importance of social support, destructive feelings, capacity of going on and the experience of quality of life.Conclusion: It?s not a guarantee that the quality of life will increase among patients undergoing heart transplantation and they need a specialist trained nurse available to support at all hours..

This project operate an environmental assessment of total waste was conducted by using a life cycle assessment (LCA), that examines the environmental benefits of recycling production waste from Atlas Copco at Stena recycling. Atlas Copco is a company engaged in the development and production of rig-mounted hydraulic breakers and handheld air breakers and handheld motorized rotisserie. Stena recycling is a recycling company engaged in recycling, processing and refining of metals, paper, electronics waste and hazardous waste.The purpose of this study is to focus on Stena customer Atlas Copco and evaluate environmental benefits between to recycle and not to do it. The result shows that the total energy gain, resulting from the recycling of waste fractions, lands at 6 990 089 MJ, corresponding to drive 3 times around the Equator with a truck (40 t). The result shows that recycling 3040 kg paper provides an energy gain of (38 600 MJ) compared with burning paper (19 500 MJ) is 19 100 MJ, which corresponds to heat a house for 11 weeks.

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.

The society of suburbs is frequently discussed in media, which often focus on the problems related to these areas. The purpose of this Master?s thesis is to examine how Swedish contemporary youth literature may contribute to create, strengthen and articulate social representations of the society of suburbs. The analysis is based upon six youth novels published during 2003 to 2007. The theoretical framework consists of two parts and is based on Anthony Giddens? theories about late modern society in which the youth novels in our study take place, and those living conditions that this society creates.