Syfte: Syftet är att analysera konsekvenserna av nedskrivningstestet och om detta kommer att leda till en mer rättvisande bild. För att uppnå detta ger vi en deskriptiv bild av förslaget samt redogör för skillnaderna gentemot det rådande redovisningssättet i Sverige. Metod: För att få en förståelse för uppsatsområdet har vi utgått från befintlig teori, genom att huvudsakligen undersöka lagar, rekommendationer samt förslaget ED 3. Vi har även gjort intervjuer med personer som har kunskap inom området. Intervjuerna gjordes med utgångspunkt från en kvalitativ metod på grund av att uppsatsen i första hand förespråkar ett förstående syfte.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

This bachelor thesis discusses firefighting and the use of portable fireextinguishers in the salvageof historic artefacts focusing on textiles. It also looks into the use of multi-purpose dry chemicalextinguishers in a textile context and the impact the actual dry-agent has on textiles afterfirefighting.Literature studies, interviews and tests on different textiles were carried out to write this thesis.During the tests textiles were exposed to the dry agent and also to dry agent plus water toinvestigate the difference in residue. After vacuumcleaning it was clear that when the textile wasexposed to dry agent and water it was almost impossible to remove the chemical without rinsingin water.By examining the residue left on the textile using SEM it was possible to see if a textile was aswell decontaminated after vacuum-cleaning as it looks to the eye. We know that the dry agentoften consists of ammonium phosphate which acts corrosively on many materials and one canassume it damages textiles as well after longer exposure.Buildings housing cultural collections are vulnerable as we cannot easily replace ruined materialwith new.

This master thesis reviews advances in detection and diagnosis of static friction (stiction) in control valves. Control valves suffering from stiction results in oscillating control loops which in turn decreases both the process stability and reliability. Perstorp AB sees a necessity to automatically detect stiction in valves before the effects of the malfunctioning valves have become too severe. This thesis presents an introduction to maintenance, control loops and how stiction in valves can affect performance of control loops.A selection of methods presented in the literature are introduced and examined using normal operating data from the site in Perstorp. Common for all selected methods is their intuitive ideas and that they are based on normal operating data and minimum amount of process knowledge.

Aktuell forskning har visat att psykologiska faktorer spelar en viktig roll för upplevelsen av långvarig smärta. Denna studie undersökte effekterna av en KBT-behandling bestående av introceptiv exponering och avslappning för patienter med långvarig smärta. Studien använde en single-subject design där sex smärtpatienter genomgick en sex veckor lång individuell behandling. De variabler studien undersökte var i första hand förändringar gällande grad av acceptans samt upplevd smärtintensitet, i andra hand förändringar gällande smärtrelaterad ångest, rörelserädsla, katastroftankar samt funktion. Deltagande i behandlingen var förknippat med ökad acceptans, förbättrad funktion, minskad smärtintensitet, minskad smärtrelaterad ångest, mindre katastroftankar samt minskad rörelserädsla.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Researchers at Karlstad University have developed a method for making paper ion conducting. The reasearchers want to test this technique in various applications and produce products that make use of the ion-conducting paper. Hopefully this will drive the development forward and result in new applications for the ion-conducting paper.This study was to test the possibility of manufacturing a gas sensor of conducting paper along with electrodes of conductive polymers printed on the paper. By comparing the paper sensor with an electrochemical cell in which the electrodes of conductive polymer replaces electrodes of metal and ion-conductive paper replaces the liquid electrolyte in the electrochemical cell, it was hoped that it would be possible to measure the oxidation and reduction reactions that a gas could introduce at the electrodes.It was shown that it is possible to measure a potential difference in the range of 0.3 V to 0.5 V between the electrodes when exposing an electrode to 100% oxygen. The reaction that takes place is relatively slow and the reaction rate is partly due to the distance between the electrodes.Since the sensor can measure oxidation and reduction reactions it is possible that, in further development of a sensor, the sensor can be made ??into a versatile sensor with more applications than gas measurement as there are many more ways to oxidize or reduce the electrodes than by exposure to oxygen.During the study there have been discussions and meetings held with various companies in the sensor industry to be able to specify what the market demands of a sensor made ??of paper and the requirements that must be placed on the sensor for it to be interesting for the companies..

AbstractThe indoor environment affects the human performance. Noise pollution, poor lightning and coloring are some of the factors that affect our work performance. The human is also affected by the air change and temperature, these factors are in most buildings possible to adjust and through this make economic savings. To find out about the indoor environment in the O-building a questionnaire was handed out, measurements/surveys and an interview was also made. 108 questionnaires where handed out to employees and students.

This report was performed in order to evaluate a new technological measure and focuses generally on a heat pump system to a HWC-washing machine. The client is Asko Appliances AB, a company well known for its environmentally friendly products. The goal of this study was to improve the energy efficiency of a washing machine by combining a heat pump device to the heater of the wash water, in order to reduce the energy consumed for heating the water. Besides reducing the energy consumption in heating the water, the washing machine was required to meet low noise and short operating time specifications. For that purpose, nine trials in three test series have been carried out.

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

The aim of this study is to elucidate factors that effect growth of Sarcina lutea and Bacillus subtilis, exposed to the growth inhibitor SDS (Sodiumdodecylsulfat). Agar diffusion experiments revealed repeated, concentric zones of inhibition and stimulation upon exposure to Sodiumdodecylsulphate or to Amoxicillin. Temperature, nutrient concentration and inhibitor concentration were controlled. Formation of successively repeated zones of inhibition, stimulation, inhibition and stimulation is discussed: ? The extension of the primary inhibition zone is due to the concentration of applied Sodium dodecyl sulphate.? Immediately outside the primary inhibition zone the bacteria have access to diffusing nutrients that have not been consumed in the primary inhabitation zone.? In zones of dense bacterial growth the bacteria may produce inhibiting substances, affecting growth of bacteria in adjacent zones.? In zones of dense bacterial growth the nutrients will soon become depleted, thus affecting bacteria in adjacent zones..

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

Small pieces of plastic, termed ?micro plastic? in the oceans derive mainly from degradation of big plastics such as beach littering, but also from sources of direct emission from e.g. beauty scrubbers and synthetic sand-blasting. These micro plastics are ingested by marine animals ? mistaking them for plankton ? or via prey.

The aim of this piece of work is to highlight and investigate young female?s motivation in participation of P.E classes and the degree to which the content of classes affect their motivation. To support this piece of work two theories have been utilized, the Self-determination Theory and a gender related perspective theory. The research consists of six qualitative interviews of young females who are perceived to be less motivated. These interviews focus on their views and attitudes in relation to P.E within the Swedish high school setting.

The hotel is located on Skatholmen in the archipelago of Stockholm, Värmdö county. The hotel building has an open structure characterized by hospitality and the nature outside. The rooms have stunning views of the island landscape and lush forest. With biodiversity and valuable nature in mind, the building has been designed with a structure that should not be too intrusive in the surrounding landscape. The building is meant to blend into the dark silhouette of the island and to give a light footprint on the topography of the landscape.The use of well-chosen materials and similar design, both in plan and facade, creates a consistent building despite the building's somewhat playful expression.