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.

Kommunikation mellan konsumenter om produkter, word-of-mouth (WOM), kan påverka konsumenters köpbeslut. Därför är det viktigt att förstå varför konsumenter sprider information om produkter. Tidigare forskning har till stor del undersökt drivkrafter bakom WOM som ett generellt koncept, men på grund av att vi allt mer kommunicerar via elektroniska kanaler kan motiven bakom att sprida WOM ha förändrats. Forskning om detta kan bidra med ny kunskap inom området, varför denna undersökning syftar till att studera vilka drivkrafter som finns bakom electronic word-of-mouth (eWOM). En självadministrerad enkät besvarades elektroniskt av 150 respondenter för att undersöka sju olika drivkrafter.

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.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.

The main subject with this master thesis is to take a closer look on how some of the university libraries of Gothenburg have evaluated their electronic services (such as search-systems, Internet-based services, CD-ROM etc.). The information technology has made its way into the library field during the past century and needs to be evaluated and quality measured to ensure the best possible service to the users. Since evaluation of electronic services is a new area in the evaluation field, some problems has arisen in terms of choosing evaluation strategies and finding the appropriate performance indicators for the evaluation process. The main questions asked in the thesis are; - Which are the most common theoretical strategies for evaluation? - How do some of the university libraries of Gothenburg perform evaluation in practice? - How does the various strategies for evaluation apply to the context of this thesis? The results show that specific strategies for evaluation aren't used in the reports discussed in this thesis.

I detta examensarbete har en undersökning utförts på konsultföretaget ÅF, och deras arbetssätt inom dokumentation och kontrollanläggningar för att utreda om det fanns effektiviseringspotentialer. Undersökningen har i största del innefattat intervjuer med verksamma konsulter inom kontrollanläggningar och elmontage på transformatorstationer. Konsulterna arbetade som konstruktörer och tog fram ritningar främst till kontrollutrustningar. Resultatet från intervjuerna analyserades för att sedan dra slutsatser om effektiviseringsmöjligheter inom verksamheten. Olika kontor i verksamheten undersöktes och arbetssättet varierade på de olika kontoren.

The goal with this project was to develop a graphic template for a new magazine about running, STARK Löpning. Besides the looks of the graphic elements, sections in the magazine would be developed. Finally, a discussion is made about how the magazine can be remade into an electronic format.Content analyses has been made regarding magazines with both a main and a specific orientation, to review the graphic relationship between them. A content  analysis regarding a competing magazine about running was also made.An unstructured interview was done with Art Director Petrus Iggström, to find out his way of working when he creates new graphic templates for magazines.The discussion concerning the electronic format was done based on previous research in the subject.The graphic relationship between main and specific magazines turned out to not be significant, they had few similarities. It was often showed that elements regarding the magazine s?identity had been changed, for example text fonts.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

A bioslurry reactor was built for the bioremediation of TNT contaminated waste from the demilitarization industry. The field test was conducted at Vingåkersverken in Vingåker, Sweden, to see if results from laboratory studies could be repeated in a full scale reactor. The goal of the project was to optimize the reactor to such a degree that it could be used to handle the waste produced at Vingåkersverken and also that this technique could be applied for remediation of contaminated soils. Unfortunately the samples taken during the full scale field test were destroyed by the shipping company and no analysis was possible. A later attempt by the Biorex research group has also been unsuccessful to reduce the amount of TNT using the bioreactor.

Elektriskt och elektroniskt avfall (WEEE) är den snabbast växande avfallskategorin inom EU, samtidigt som det är en av de mest skadliga formerna av avfall för människors hälsa och miljön om det inte samlas in och tas om hand på rätt sätt. Sverige påbörjade insamlingen av el-avfall 2001 och samlar idag in 16,27 kg el-avfall perperson vilket är av de högsta insamlingsnivåerna inom EU, men trots det slängs fortfarande smått el-avfall så som hushållsprodukter, mobiltelefoner och lågenergilampor i andra avfallsfraktioner. För att lösa detta problem talar man om behovet av ökad tillgänglighet på insamlingsplatser och information, men undersökningar av hushållsavfallets sammansättning visar att innehållet av el-avfall i stort sett är oförändrat, trots ökad tillgänglighet och information. De studier som ligger till grund för dagens förbättringsåtgärder har antingen tittat på insamlingssystemets brister utifrån ett nationellt perspektiv eller på effektiviteten av alternativa lokala insamlingssystem. Utifrån dessa har slutsatser dragits om allmänna brister och potentiella förbättringsåtgärder.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.