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 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.

?The importance of representation and structures to establish influence. A study of the Trade Unions Youth Activities within The Swedish Trade Union Confederation.?-Katrin OlofssonThis essay is studying the importance of representation and structures for the youth to establish influence, within the Trade Unions of The Swedish Trade Union Confederation, LO. More specific it is about the youths influence in each trade union´s executive committee.

Subclinical mastitis (SCM) is a well-known problem in the dairy sector, where it causes severe economic losses mainly due to reduced milk production. This is a problem not only in the western world but also in developing countries. Surveys from different developing countries have shown a SCM prevalence of 52.4 ? 88.6 % at cow level and 26.7 ? 63.2 % at quarter-level. To combat mastitis is important to optimize the milk production of the cow.

The market for management consulting services is changing with an increased level of competition and more specialized service providers. At the same time there is a high level of companies that fail in their efforts to establish themselves on the market. This thesis sets out to give the reader an increased understanding of the complex characteristics of the market for these services, focusing more specifically on which factors that have an effect on the strategy development for companies within the industry. The thesis is also aimed at providing the reader with a deeper understanding of how developing consulting companies can tackle the specific challenges facing them. In order to meet the purpose of the thesis, we have applied relevant theories to a generic strategy model in order to develop a model that is applicable for the management consulting industry.

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 essay is to examine the handling of plastic waste on a local level in the three municipalities of Gothenburg, Malm? and Stockholm. This is achieved with the help of guidance within the theory of Multi-level Governance. By applying the EU directive 2019/904, about disposable plastic, and examining the global plastic problem, the efforts to promote sustainable use, and recycling of plastic, is analyzed. The method involves a qualitative content analysis, where the 2022 waste plans of the three municipalities, ?Sveriges handlingsplan f?r plast? by the Government Office, and the 2019/904 EU directive constitutes the base of the study.

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

Syftet med denna studie har varit att utifrån ett kundperspektiv utforma ett koncept, som presenterar ett förslag på hur Street kan förändra sin fysiska miljö, och därmed förbättra upplevelsen för besökarna. Jag har ett kundperspektiv på studien då jag anser att det är viktigt att generera svar som berättar vad gästerna tycker och upplever gällande den fysiska miljön och inte vad producenterna tror att kunderna upplever. En intresseförfrågan skickades ut via Streets kontaktdatabas vilket resulterade i över fyrtio svar. Därmed hade jag möjligheten att välja ett variationsrikt och heterogent urval. Intervjuerna genomfördes med nio av Streets besökare vilka ställde upp frivilligt.

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.

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.

Tuberculosis is one of many infectious diseases in the world and is responsible for a large number of human deaths each year. The cause is Mycobacterium ssp included in the tuberculosis-complex, there among Mycobacterium bovis and Mycobacterium tuberculosis. Infection with M. bovis causes bovine tuberculosis in cattle which in 90 % has a pulmonary location. Humans are infected mainly by milk from infected cows but also by close contact with coughing animals or by eating raw meat.

This masters degree is a study of factors of success in a drug preventions work of change and model or method which could facilitate this work. The target group, which is in focus in this survey, is alcohol- and drug coordinators, also called prevention coordinators who?s main task is to develop and coordinate the preventive work in the alcohol and drugs area. My method of investigation is a combination of literature studies and a quantitative poll study with the target group, alcohol and drug presenters?, in Sweden.

Tuberculosis is one of many infectious diseases in the world and is responsible for a large number of human deaths each year. The cause is Mycobacterium ssp included in the tuberculosis-complex, there among Mycobacterium bovis and Mycobacterium tuberculosis. Infection with M. bovis causes bovine tuberculosis in cattle which in 90 % has a pulmonary location. Humans are infected mainly by milk from infected cows but also by close contact with coughing animals or by eating raw meat.

The aim of the study was to examine collaboration and professional perspectives on the best interest of the child in regards to working with unaccompanied asylum seeking children. Firstly, our result show that counselling is available for the unaccompanied children from case workers, staff, school counsellors and emergency psychiatric care. All of the participants in this study describe the need for long-term counselling for unaccompanied children, however, providing the long-term counselling is not the primary purpose of the organisations in question. Therefore an additional service-provider working with counselling is a necessity. Secondly, the study explores the participants? professional perspectives on the best interest of the child.