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.

Denna rapport behandlar en analysmodell som använts för att analysera Half Life 2-seriens level design. Utifrån denna analys av Half Life 2-serien skapades sedan ett verk baserat på de data som samlats in. Verket kallas Project 25. Målet med Project 25 var att skapa en spelupplevelse som level designmässigt är så lik den kommersiella spelserien Half-Life 2 (Valve Corporation, 2004), Half-Life 2 Episode 1 (Valve Corporation, 2006) och Half-Life 2 Episode 2 (Valve Corporation, 2007) att en spelare inte skulle kunna uppleva någon skillnad i kvalité.Denna rapport är indelad i tre delmoment. Först gjordes en förundersökning där tempoväxlingen i Half Life 2-serien analyserades, sedan skapades själva verket och slutligen utfördes en kvantitativ enkätundersökning i syfte att försöka verifiera om verket uppfyllt sitt mål eller inte.

Happiness is often considered our ultimate goal in life. This essay explores the political im- plications of this view, through the critique of happiness found in the works of Simone de Beauvoir and Sara Ahmed. Ahmed and Beauvoir consider happiness to be harmful as a po- litical goal, since it tends to diminish dimensions of power and conflict in favor of harmony, and is not compatible with a political philosophy based on freedom or liberation. Happiness is often confused with the ethical Good, but this essay argues that happiness does not ne- cessarily entail good things. Indeed, happiness can be used to justify oppression and unjust political systems..

Many organizations utilize decision support systems in order to handle different tasks and tosupport the decision-making process. Decision support system is a broad term used to referto several different types of systems. These types of systems can handle a wide range ofoperations within the organization. Consequently this will have an impact on differentoperations within the organization. The main aim of this study was to create a betterunderstanding regarding the impact of decision support systems on the various operationswithin the City Council's procurement units which in turn will increase effectiveness.

Our study aims to examine whether managers in elderly care are working from a salutogenic approach to create a dignified life for the residents. By this we are trying to find out how you look at life in dignity and what meaning it has, what similarities and what differences there are. We also want to explore what they want to achieve with their work and what they do to enable it. The questions we asked ourselves what the salutogenic approach is for managers working in nursing homes. How do they look at a decent life and we ask ourselves the question of the salutogenic approach is just a "buzzword" in a working man always had or there are real differences? The method we have chosen to use is a web-based questionnaire that we sent to our sample.

This essay will try to explain and compare the different development steps which Croatia and Bosnia-Herzegovina have taken after the war. How could countries with such similar backgrounds develop in such different ways? By analyzing and comparing the two countries the purpose was to examine how these countries which had so much in common could develop in so different ways. My two questions are: What similarities and differences are there between the development which Bosnia and Croatia have taken after the war? Why have Croatia succeeded and not Bosnia?My analysis showed that the main reason to the difference between these countries was that Bosnia is divided; all ethnic groups in Bosnia only consider what's best for their own ethnic group and not what's best for the country. Croatia however has expelled the Serbs which made it easier for them to have a succesfull democratic development. .

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

This report is a documentation of the workflow and the result of a project carried out by twostudents from the Royal Institute of Technology in collaboration with a company. The report isstructured in a chronological order and describes the methods and systems developed in theworkflow. The report shows how the project evolved from a study phase to the various proposals onthe concept solutions.The project aims to develop a systematic way of bonding two different kind of cardboard under fiveminutes. By conducting a general study about glue and its different forms it was possible to obtain abroad knowledge, which helped to choose the right substances to later use in testing on the differentcardboard materials in question. Glues's survey resulted in a list of different substances that wererelevant to the project.

The aim of this study was to describe the meaning of individual care according to Newborn Individualized Developmental Care and Assessment programs (NIDCAP) to the early born child. The care around the early born child has shown a big importance. NIDCAP incorporates many care aspects that give structure for an individual tailored care. A fast care planning within three days and night after the birth according to NIDCAP has a positive effect for the cognitive development. The early child has showed that the surroundings environment has an important role for their development.

In this thesis, the flows of reactive nitrogen (Nr) in Scania were investigated and quantified. The thesis was also intended to form a basis for comparison between the urban nitrogen flow and other flows of nitrogen within Scania. The management of nitrogen in society has disturbed the natural nitrogen cycle. This is linked to a series of environmental problems such as eutrophication, acidification, global warming and smog. The method used was Substance Flow Analysis (SFA) for Nr. For calculation and flow charts Scania was divided into three subsystems; air, water and society.

Background: In Sweden around 6500 women suffer each year from breast cancer and during lifetime every tenth women is affected. Mastectomy (removal of part of or the whole breast) is carried out mostly in purpose to remove malign tumours or in prophylactic purpose. The breast can be rebuilt through breast reconstruction. Method: The result analysis was based on nine articles. A Manifest content analysis was used and data from the articles where divided into themes and patterns, on the basis of these categories were created.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

This Master thesis has been carried out at Scania CV AB in Södertälje, in collaboration withKTH, The Royal Institute of Technology, Stockholm. The focus of this Master thesis isSetBased Concurrent Engineering(SBCE), with the purpose of answering the questions: what isSBCE, how does it work, and for what purposes is it applied.It was early established thatSBCE is often included as a part of Lean product development,which in its turn is often related to Toyota?s way of working. TheSBCE method includesworking with multiple solutions in parallel, eliminating weak alternatives throughout thewhole process. In opposite to a conventional product development process, where it iscommon one at an early stage tries to identify and choose the most promising alternative.Despite the appearance ofSBCE as a resource consuming method, figures from Toyotaindicates the opposite, thatSBCE is in fact a very effective way of working compared to othermore traditional methods.The process of this Master thesis was divided into three phases.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

Detta examensarbete är den avslutande delen av utbildningen inom maskinteknik på Linnéuniversitetet i Växjö under våren 2013. Arbetet utfördes i samarbete med Rottne Industri AB där skogsmaskiner utvecklas och tillverkas för skogsbruk. Projektet innefattar utveckling av en hjulupphängningskomponent kallad ?hjularm? tillhörande företagets ledande produkt, skördaren H-8. Resultatet slutade i en ny design av hjularmen med hjälp av CAD-modellering, Systems Engineering och FEM-analysering..