Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

To become a successful athlete requires several different components in which one of themost significant is the ability to develop their own physical strenght. What weight exercises has the best transfer effects for skating?Participants in the study were 20 male senior hockey players from Div. II in the Västra Gö- talands Regionen in which all participants had at least 10 years of hockey experience.Test subjects had to perform a five-minute individual warm up followed by an opportunity to familiarize with the upcoming exercise. The first on-ice test was a 35 meters sprint test and the second test was an S-cornering agility test.

The general aim of this paper is to describe how the European Union can affect and transfer their conditionality politics to the Western Balkan countries. A specific purpose of this study is to describe and explain what we in this paper consider to be a specific additional membership criterion, regional cooperation that has been especially designed for this region. The point of departure for this paper is Europeanization theory that will be used to study the European Union?s impact on non EU-members in Europe. The theoretical Europeanization mechanisms are taken from Heather Grabbes ?Europeanization model?.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

The task for this thesis is to design a tool that is used to cut-out preforms of thermoplastic adhesive and also to make an estimate of costs for the stamping tool. The tool is used in the repair process at the MCM production line. The result of gathered information has affected how the design of the stamping tool has developed. The handling of thermoplastic adhesive in the repair process is one of the factors that influenced the design. The adhesive is sensitive for exposure to moisture. Therefore an automated feeding system of the adhesive is not recommended. The users wished for an automated stamping tool.

Introduktion: Patienter som av någon anledning blir inneliggande på sjukhus får oftast problem med sin sömn. Detta kan leda till försämrad hälsa. Syfte: Att beskriva vad som påverkar patientens sömn på sjukhus. Metod: Denna studies datainsamlingsmetod är en litteraturstudie som består av redan befintlig vetenskaplig litteratur. Sökningarna skedde i CINAHL och PubMed och resulterade i 12 artiklar till studiens resultat.

FlexRay is a new communication protocol which is fast, reliable and flexible and therefore can meet the increasing demands on data communication in the vehicle industry. The protocol is developed by an industrial consortium containing among  others BMW, Daimler Chrysler, Motorola and Phillips. Today (May 2009) Hägglunds is using CAN for data transmission in their systems. CAN is getting obsolete and has difficulties in coping with the increasing flow of communication. In this report FlexRay and its communication capacity is studied.

A recommendation for stand treatment of lodgepole pine (Pinus contorta) is, in a scientific point of view, lacking when it comes to harvesting for biomass energy. Within the next decades it is expected that 280 000 hectares of lodgepole pine will have reached thinning age on the domains of Svenska Cellulosa Aktiebolaget (SCA). Due to this the interest has grown rapidly for studying the possibilities of harvesting biofuel assortments already in the first thinning. In this study the distribution of the biomass within lodgepole pine trees has been studied and taken into account for estimating the proportions of harvested assortments when using different methods of thinning. The methods studied were conventional biofuel-harvesting (with delimbed branches gathered separately from the round wood) and thinning with cutting of round wood and long tops (incl.

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

Digital preservation is a relatively new subject to Swedish archives. Alhough computers have been used for a long time, preservation has been made on paper and stored on shelves. These days a lot of cities in Sweden have investigated how to best secure the digital information for the future through electronic archiving, e-archives. One option is to hand in the information as soon as possible, but to let the producer keep the information ownership yet some time. The idea is to let the producers of the information answer questions and hand out material, since they are more competent on their field.

Sedan 1950-talet har trenden för företag gått mot mer decentraliserade organisationer för att klara den ökade konkurrensen på marknaden. Decentralisering av ansvar medför emellertid att informationsasymmetri uppstår och företagsledningen tappar således kontroll över ansvarsenheterna. För att säkerställa att de olika ansvarsenheterna skall handla i enlighet med företagsledningens intressen krävs ett väl utformat ekonomiskt styrsystem. Ett ekonomiskt styrsystem kan i princip utformas på många olika sätt, varav internprissättning är en metod för att lösa styrproblematiken. I teorin skapar internprissättning ett antal fördelar såsom styreffekter, motivation och bättre resultatbedömning.

ABSTRACTHelena Nowachek The purpose of the following study is to focus upon the possibilities and challenges associated with the transference of corporate culture from one organization to another. I have chosen to address this by looking at the franchise company Jobzone, which works specifically with recruitment and outsourcing. As a method I have interviewed three people in Jobzone: one person who is responsible for education, one franchising boss in Sweden and one franchisee. To delineate the concept of culture I apply both Schein?s model, in which he divides culture into the three levels of artifacts, values and basic assumptions, as well as a general theory of communication.

For the last 50 years the amount of available consumer goods has exploded in number, due to improvements in production and technology. The problem is that the overall sales of many categories are stagnant and retailers are unwilling to grant the categories more shelf space. Therefore many categories are crowded with products and hard for consumers to navigate in. The purpose of this paper is to examine the effects of an assortment reduction on several variables relating to assortment perceptions, customer satisfaction and store choice. The study was carried out as an experiment with 127 participants.

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.