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 idea to create authentic learning situations where students are highly integrated made me want to try to develop a new method in the course Restaurant and Catering B MAKU 1208 (another field practicing cuisine). In my quest to do just the practical part as rewarding, stimulating and efficient as possible for the student, I planned for a training model with   focus on group interaction.The implementation of the model for learning was to strengthen students confidence both in themselves and in each other, stimulated to greater cooperation and it has also provided an incentive to the student's own development but not least, a growing self-confidence for many students. Several have also had an increased sense of knowing something, to have something to contribute and that their labour input actually was needed. While highlighting that further education to seek knowledge strengthens the individual's skills and consolidates and increases deeper knowledge in the professional field.In conclusion, training should be done in both individual and group basis for optimal learning process..

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

In this essay, I will treat the view of learning and musicianship among educated and uneducated musicians in improvised music. The survey is based on six different interviews with musicians in improvised music. In my inquiry, I have found that there are some differences between the two groups in their view of the subject..

The purpose of this thesis is to examine whether Swedish, Internet-based travel agencies, acting on a consumer market are working towards creating added value for their customers. If that is the case, how and why do they use such a mode of operation.The theoretical framework was based on Grönroos´ ?Augmented service offering?, which treats added value as an addition to the core service. The services offered on five of the larger companies´ websites on the market were examined and 3 representatives of the five companies were interviewed.The study shows that 2 of the examined companies did not produce any added value, while 3 of the companies did produce added value for the customer. The added value was generated through packaging of core-, facilitating- and supporting services for the purpose of differentiating the company towards competitors and generating service fees..

The aim of this master's thesis is a comparative study on units for civic information in Göteborg. The study is based on a project currently in progress at the main public library in Göteborg. It is observed that according to the library's mission statement the library aims to become the most competent intermediary of civic information in Göteborg. This statement suggests a competitive strategy towards other intermediaries of civic information. The mission statement does, however, also state that their goal is to be obtained in cooperation with other intermediaries.

The aim of this study is to examine the attitude among teachers towards working in subjectspecific groups, so called professional learning communities. The questions being asked arewhat the teachers want to acquire from working in them and how they consider them to beorganised.Previous research show that professional learning communities are means of strengtheningteachers and their teaching from criticism from outside stakeholders such as local politicians,but also parents. They are also means of developing the teaching and the individualteachers at schools.A qualitative study has been made at a Swedish secondary school and is reported in thisstudy. It was done in a hermeneutic discourse and when analysing the results four categoriesof answers appeared. It showed that the teachers working in professional learning communitieswanted to acquire a qualitative discussion regarding what should be taught and in whatway that should be assessed.

Mitt examensarbete behandlar frågeställningen om hur synen på ett bra barnprogram skiljer sig åt hos public service kanalerna, TV4 och övriga kommersiella kanaler? Detta berör också frågor om vem som egentligen avgör vad som är bra barnprogram; är det producenterna eller mottagarna? Jag har valt den här frågeställningen där för att jag har en nyfikenhet på och ett intresse av hur barnprogrammen skiljer sig mellan kanalerna och hur de kommer att se ut i framtiden.Public Service syftar till att ge allmänheten en särskild sorts berikande programutbud inom radio- eller teveverksamhet. Termen public service har flera olika betydelser; Ofta används den för att beteckna de företag som finansieras av någon slags tv-avgift, har ingen eller begränsad reklam och/eller är statligt ägda/kontrollerade.  Det är idag ett turbulent läge för Public service och trycket från de kommersiella kanalerna har sannolikt en inverkan på programverksamheten. Under arbetets gång har det slagit mig vilken stor inverkan producenter och inköpare har på begreppet ?bra? underhållning. Jag har tittat på befintliga barnprogram och gjort en semiotisk analys av dem.

With this empirical essay I want to research how and why pedagogues use music in their preschool activities. Music is important to me and in relation to the new educational plan I have cautions about that the esthetic subjects may be less prioritized than before. The purpose with my study is to find out preschool pedagogues perspective in learning and evolving children?s educational matters through music. I base my literature theories in this study on Vygotskij and Fröbels theoretical perspectives.

Operators and Internet service providers invest in broadband to be able to deliver new services that require higher data transmission rate. A way to make this possible is to use ADSL, Asymmetric Digital Subscriber Line, as the access technology. To be able to handle this technology, the service providers should do a pre-qualification. Methods and tools are needed to analyze the local copper lines and decide if these qualify for ADSL with respect to service availability and possible bandwidth through the lines. This report brings up some methods for pre-qualification of ADSL, the important quality parameters and how to gather them from the available services today.

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

This qualitative research is a contribution to the ongoing debate among marketing researchers regarding if there is a dominant paradigm and viewpoint of marketing and which one is the most appropriate. In this study current views of marketing are identified and then compared against the older Goods-Dominant Logic of Marketing and Vargos? and Luschs? alternative Service-Dominant Logic of Marketing. The trends that have been observed are situated in the framework of Thomas S. Kuhn?s philosophy of science.

This master thesis is a study of a new electronic library reference service-project called Speak instantly to a librarian and the purpose of the thesis is to investigate a new electronic reference service and how the librarians who work with it experience it. This should be seen from an informational society point of view. The study is conducted from two questions: - What needs do the libraries have and how do they argue for the project and the chat-reference service Speak instantly to a librarian? - How do the librarians experience the personal work situation in the new reference service, and its use of chat technology? Together with interviews of a selected group of librarians from the public libraries of Göteborg, Malmö, Nacka and Stockholm, this thesis includes aspects such as the theory of the informational society by Manuel Castells, as well as literary studies of the history of library reference, the development of electronic reference service and the virtual library, and the background and the beginning of the studied project Speak instantly to a librarian. The thesis also contains an overlook of other similar library projects in the United States of America.

In this study we wanted to have a closer look at how a specific working team of pedagogues in the senior part of elementary school works with student influence through a pedagogical concept created by themselves. We have used qualitative interviews as a method to achieve relevant information from the pedagogues, and from students teached by the same.The purpose of the study was to investigate how the working team, through the concept, pursue real student influence within different school subjects and how the individual student is favored in his/her learning process. Another intention was to find out to what extent the students experience this influence. We also wanted to elucidate the advantages as well as the disadvantages of this concept, and to shed some light on how the informants view the future development of the concept.The result shows that consensus prevails to a large extent among teachers and students regarding the signification of real student influence in the everyday learning situation. It also appears that the students? abilities to exercise influence vary between different school subjects.