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.

Abstract: Elite soccer in combination with education is a unique and demanding task. The path towards a glory career in sports takes hard mental and physical training. The objectives in this study are 6 elite focused high school students studying high school education programs in combination with football profile. They are 3 of each gender. The purpose of the study was to find out more about their perspective of motivation and what makes them keep going towards a career in football in beside their education.The study is of empiric hermeneutic survey used qualitative method and interviewing to collect data.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

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.

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..

Different techniques for precision agriculture have been available during the last decade. Some of them are more widely used than others. The main purpose of this thesis was to investigate the different attitudes to precision agriculture that exists among farmers and advisors in Sweden. Eight advisors and sixteen farmers were asked for their opinion of a number of specific techniques for precision agriculture, such as yield-mapping, precision liming, the Yara Nitrogen Sensor and site-specific fertilization with phosphorous and potassium. They were also asked to describe the way in which the counselling in Swedish agriculture is used and also about it's importance for the adaptation of new techniques. The high costs are mentioned to be one of the most important reasons why precision agriculture hasn't been more widely spread. Several farmers refer to their farms as too small to bear the costs that come with the techniques. The individual interest for technique among the potential users plays an important role.

Peat  lands  are  a  great  potential  resource  for  increased  forest  growth  in  Sweden, there  are  approximately  6.5  million  hectares  of  peat  lands,  whereof  around  70% produce less wood than one m3sk/ha and year and are therefore classed as forest waste  land.  There  are  over  200  000  hectares  of  peat  land  that  is  already  drained and  wooded,  and  that may  be  suitable  for  fertilization.  Forest  production  on  peat soils  usually  requires  drainage  and  fertilization.  Dewatering  requires  ditching  the area, so that the roots can have access to oxygen. Nitrogen is often abundant in the peat but other nutrients; especially potassium is in short supply. The  purpose  of  this  work  was  to examine  the effects  of  potassium  fertilization  on the  growth  of  spruces  that  were  planted  on  drained  peat  land  and  how  different amount of fertilizers affects the growth. Potassium deficiency is strongly growth inhibiting, since potassium is important for substance  transport  in  the  tree.  Potassium  is  also  important  for  the  carbohydrate formation, and because increasing the sugar content of the cells constitutes a lower freezing temperature does potassium availability in the soil play a major role in the winter  resistance  of  many  species.  Potassium  is  not  found  in  any  organic compounds in the tree, but is present in cell and tissue fluids. A fertilization trial was started in 1978 in Siljansfors Experimental Forest. The plots in the experiment were fertilized with different amounts of potassium and one plot was  left  without  fertilization.  All  plots  that  were  fertilized  with  potassium  grew considerably better than the unfertilized plot. The difference in production between the unfertilized plot and the plot that received the most potassium was 7.2 m3sk/ha and year. The unfertilized plot can still be classified as waste land. The theoretical production capacity was estimated using a Swedish system for site quality  estimation  of  wetlands  after  ditching  (dikningsbonitering).  The  plot  with most  potassium  produced  after  fertilizationaproximately  in  level  with  theoretical estimations.  Key  words:  Peat  land,  Fertilization,  Ditching,  Growth,  site  quality..

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.

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..

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.

The aim of this work was to investigate possible risk factors for colic in horses, and to describe what horse owners can do to prevent this condition. The gastrointestinal system of the horse is constructed for continuous high fibre consumption for a period up to eighteen hours a day. Under those conditions, the continuous flow of digesta stimulates gut motility so that the intestines move constantly. When the diet is changed rapidly and the horse is being fed high rations of concentrates each day, the risk of getting colic is higher compared to when consuming less concentrates and giving the horse a stable diet. Lack or absence of access to water and restricted allowance to move freely every day increases the risk of colic. Changed management practices and decreased activity contributes to increased risks, as well as other critical risk factors such as breed, season and age combined with rapidly changed management. More knowledge and education is required of the horse owners about feed requirements in the horse, management routines and rapidly changed activity..

This report describes work on the thesis ?IT systems and organizational development?. The work is carried out on Stocksbro Energi AB, during spring 2009. The company wanted better flow in their production but also review if the inventory management function located in Visma SPCS Administration 2000, could be used in the organization. Under the first part of this report the system were tested to ensure if the system would work together with the organization.