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 aim of this study was to investigate and analyze what is required for the environmental quality objective Good built environment to be fulfilled by 2020 in the Swedish county Jämtland. The focus of the study was to gain an understanding of the work that the local government does and further investigate the problems that the officials face with implement these questions in themunicipal planning.The study is based on semi structured interviews with officials in the municipalities of Jämtland county. General plan and programs for the municipality have been reviewed, based on how the plans highlights these issues linked to sustainability and Good built environment.The results of the study show that there are major problems with the formulations of the environmental quality goal in itself and its specifications. The environmental quality goal is formulated to suit the entire Sweden. But as it turns out in the analysis it does not work on the basis of the conditions inJämtland with sparsely populated areas and scattered dwellings.

Detta kandidatarbete undersöker problemet med konvergeringen av narrativ och interaktion och varför en konvergering mellan dessa hämmar deltagarens inlevelse i ett spel. Utifrån spelet Traverser redovisas i detta kandidatarbete processen och resultatet av hur ett interaktivt narrativ kan väcka inlevelse hos deltagaren genom att låta berättandet ske subtilt och icke-linjärt, där spelaren uppmanas till att vilja utforska narrativet på egen hand i form av en miljö i Traverser. This bachelor?s thesis discusses the problem of converging narrative and interaction and why the convergence between the two tends to arrest the participants immersion within a game. Through an interactive narrative by letting the narration take place subtly and nonlinearly, this bachelor?s thesis reports the process and result of how an interactive narrative could provoke immersion within the game Traverser, where the actor is urged to explore the narrative independently in the shape of an environment.

To measure losses in a transformer with today?s methods is either slow or insecure. There s a new method developed by Alstom that hasn't been actualize in to a test-system and that has been the assignment in this project. The idea is built on a switched system and a CLR- circuit in the resonant frequency. The test-system has a calculated power-loss that make the efficiency to be as high as 99,8% and in reality over 95%.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

The purpose of this study is to make a close and critical scrutiny of the EU Lisbon Strategy and the assumption of `sustainable growth´. A basic question is to clarify what is meant by `sustainability´ in the economic and the environmental dimension respectively, and also, to analyse the meaning of `sustainable growth´. Secondly, I try to investigate the relationship between the economical and environmental dimensions of the strategy. Are the goals of the dimensions compatible and mutually supporting or are they conflicting? By illuminating these issues the study moves towards a final set of questions: What are the arguments that encourage or counteract the Lisbon assumption of `sustainable growth´? Is the European Union approaching `sustainable growth´ looking at different economical and ecological indicators? What are the prospects for the Lisbon Strategy as a way towards global `sustainable development´?.

Marlot Company Limited is a company in the sector household services. It is a new company where the owners, and also the clients, felt that the company was in need of a distinct platform where they could communicate with their current and prospective customers. The assignment was to create a platform consisting of a graphic profile and a Wordpress site for the company. The graphic profile's task was to distinctly profile the company in the market, and visualizing the conceptions that the company wants to be associated with. The purpose of the Wordpress site was to create a showcase for Marlot towards their customers, and thecompany itself could manage after completion.These two products have been created with the help of a pilot study which included an analysis in which the competitors in the market has been scanned, and reports of the household services sector has been studied.

To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

This study aims to investigate how small scale manufacturing companies reason around an implementation of a PLM-system, as well as the suitability of these systems compared to larger companies. The study is built on a qualitative method. Initially, secondary data was gathered through books, articles and reports. Primary data was gathered through four interviews. Two interviews were performed with PLM resellers, one interview was performed with a PLM developer, and one interview was performed with a small scale manufacturing company that opted to not implement a PLM-system.The results imply that overall differences between larger and smaller companies exist in regard to the need of PLM systems.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

A high degree of urbanization with growing cities has raised a need of transforming closed landfill sites for giving them new uses. This study aims to investigate how old landfills can be re-used, what has lead to the new uses, and for what and whom the transformed site will be an asset. The method used is a case study of four different landfills in Stockholm county, Sweden. The case study is analyzed in the light of former studies regarding re-use of degraded urban areas, so called brownfields, and in particular studies and reports of landfill re-use. The result indicates that old landfill sites is identified as an area with possible values if transformed properly, in the case study area especially as green structure and recreation areas.

By exploring different forms of urban cultivation and looking into future gains of sustainability, I want to focus on unconventional and perhaps necessary ways of building, living and making a living. This will be made through study of literature on the topic.Urban cultivation could be anything from a pot of basil in the kitchen window to a city farm. The core of the concept is that the food is produced where it is eaten, in or in direct vicinity to the city and that it is produced ecologically. There will be many benefits, ecological, economical and social.The world is at a turning point right now where consumption patterns and the industry processed food are questioned and it is important that the things we consume are genuineand authentic. We want food that is locally and ecologically produced; food that we can trust.

AbstractWe are with this paper trying to identify some factors that have an influence on youths mental health. Our theoretical starting points are about how school, family, work, individualization, media and lifestyle effect youths mental health. This paper is based on three deep interviews and former reports. The result show how individualization in the community cause insecurity and the family band are breaking up more than before. Youth?s health effects negative by the ability to not get a job.