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.

Företagsuppköp är en vanlig företeelse på aktiemarknaden och sker ofta då en budgivare tror att ett målbolag har en outnyttjad värdemaximeringspotential, exempelvis pga. att den nuvarande ledningen inte utnyttjar bolagets resurser optimalt.Av denna anledning finns det ofta skäl för ett målbolags ledning att anta att de kommer att bytas ut om ett uppköp går igenom varför de får incitament att motarbeta budet. Budet kommer härvid att definieras som ett fientligt bud och de åtgärder som vidtas för att förhindra budets genomförande kallas för försvarsåtgärder.Man kan här genast se att en intressekonflikt aktualiseras. Målbolagets aktieägare har ett intresse av att få så hög avkastning om möjligt på den investering som de gjort i bolaget, ett attraktivt bud kan härvid vara av stort intresse. Målbolagets ledning, å andra sidan, kan ofta räkna med att bli avsatt vid ett lyckat uppköp och kan därför ha anledning att motarbeta även ett för aktieägarna gynnsamt bud.Mot bakgrund av denna intressekonflikt har två skilda system för reglering kring försvarsåtgärder utvecklats.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

WPF is a newly introduced graphical system that is a part of Microsoft?s .NET Framework. This report will evaluate WPF and its features. A comparison is made mainly towards the previous version of .NET which is .NET 2.0. The work is partly theoretical and partly implementational.

Reading difficulties is the most common learning difficulty in the western world and it is common that people with reading disabilities also exhibit arithmetic difficulties. Different theories about the cause of the relationship exists, one theory describes the importance of good phonological ability in reading as well as in arithmetic, while another theory describes the importance of a reliable number system and that only a subgroup of students with reading disabilities also have difficulties with arithmetic. The purpose of this study is to investigate how students with reading difficulties (RD), without any known mathematical difficulties, perform on mathematical tasks relative to a control group. The study was theoretically grounded on the Triple code model (Dehaene, 1992), which is a model for numerical information processing that describes how various numerical and arithmetic tasks are processed through three distinct representation systems in the brain, a verbal and a visual representation system and a quantity system. Reading skills, phonological skills, arithmetic skills and number processing skills were examined in 61 students through a variety of tests.

This bachelor thesis is a study in the analysis of paintings with focus on the technical exami-nation within the framework of ATSR. ATSR is a methodology based on an interdisciplinary study with the aim of putting the object in its context.The study is based on questions concerning which information the object can give, how we access this information and how it can be put in a larger context. My thesis contains three major parts. First a short overview of methods of analysis used in this form of investigation is presented. This is followed by two case studies which exemplify the technical investigation.

This thesis work is intended to analyze whether the municipalities has a need for the new technology of mobile mapping.Mobile mapping consists of the technologies of laser scanning, photographing and positioning of streets and roads in city environment and in the countryside. When these technologies are operating together a georeferenced three-dimensional image model is created, which has specific coordinates that states its position on the surface of the earth. Thanks to the laser scanning process even measuring can be performed in this model.The municipal sector consists of many different departments which use visual spatial information. These departments are an interesting target group for this system. Specific departments within the municipal sector, which we considered were the most suitable, have been selected.

Due to political decisions regarding the Swedish school, public and independent schools booth face the need topromote themselves in the quest for new pupils. This study aims to, from a communications perspective, examine how four selected upper secondary schools address their target audience; the pupils?to?be, on their homepages. Additionally, I intend to investigate whether, and if so, how, said addressing can be connected to the different target groups applying to the schools in question.The questions asked in this study regard the way in which the selected schools describe themselves on their homepage; how do they use the textual and visual content to address their audience, and can there be disagreement between the meaning of the text and that of the image? To answer these questions, I use a theoretical base made out of visual communication and semiotic as well as rhetorical analyses.The methodological procedure is a qualitative approach on the matter, allowing me to understand the ?what? of the content on the homepages, as well as the ?how? it?s being communicated.

The problem of separating a non-rectangular foreground image from a background image is a classical problem in image processing and analysis, known as matting or keying. A common example is a film frame where an actor is extracted from the background to later be placed on a different background. Compositing of these objects against a new background is one of the most common operations in the creation of visual effects. When the original background is of non-constant color the matting becomes an under determined problem, for which a unique solution cannot be found. This thesis describes a framework for computing mattes from images with backgrounds of non-constant color, using Bayesian statistics.

At several occasions, an important question has been brought forward within the world of advertising and media. This is the question of whether or not ?good? advertising should be encouraged by the media. The question has an origin in a belief that such advertising can create values not only for the advertiser, but also for the medium. Although this question has arisen in business media, and although many managers work from the assumption that such relationship exists, there are none or little proof that it actually does.

Syftet med studien var att undersöka om grad av överkonfidens kunde variera mellan olika ämnesområden, med kontroll för svårighetsgrad. Ytterligare syfte var att undersöka hur överkonfidens varierar mellan olika bedömningstyper och personer. Mätinstrumenten som användes var dels frågeformulär om melodifestivalvinnare och nobelpristagare med självbedömningsfrågor om prestation, samt frågeformulär om extraversion och neuroticism. Totalt deltog 139 respondenter. Resultatet visade realistisk bedömning inom ämnesområdet melodifestivalvinnare och underkonfidens inom ämnesområdet nobelpristagare, med kontroll för svårighetsgrad.

The purpose of the project was to make a system that could extract data from a mobile eye tracker and make it comparable with data from visual stimuli. The produced system was programmed in Java and provided all the necessary parts that were required to achieve the purpose. This provides a foundation for further research to determine whether the eye tracker is sufficiently accurate to diagnose Parkinson?s disease..

In 2010 the Church of Sweden initiated a project to elaborate a new handbook for church services and church documents. This handbook draft was ready to be tested in 2012. The first Sunday of Advent 2012 the church launched an extensive trial for the draft for the new handbook; this handbook draft will now be tested in a selected variety of Swedish parishes until Judgment Sunday 2013. Upon which the Church of Sweden will evaluate and respond to the comments and reactions from the Swedish congregations in terms of the handbooks proposal. My main goal with this paper is that I?m hoping to be able to examine where the need for a new handbook for church services originates.

Denna uppsats handlar om modeföretags online visual merchandising ur ett konsumentperspektiv. Vi har undersökt vad konsumenter anser vara viktiga aspekter ur perspektiven miljö, navigering och produktpresentation för att de ska finna en e-handelssida attraktiv. Tidigare forskning visar att för en kund ska genomföra ett lyckat köp på ett modeföretags e-handelssida krävs det att den virtuella miljön är väl utformad. Dock fann vi ett gap i tidigare forskningen där teorierna inte var prövade utifrån ett konsumentperspektiv. Målet var därför att skapa en modell, som tog hänsyn till konsumentens åsikter, och som modeföretagen kan ha användning för vid utformning av sin virtuella miljö.