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 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.

GPS is perhaps the future in agriculture. The next years will show it but the precision becomes only better and better and the number of users becomes only more and more. This work shows experiences from today's users and how the profitability can be improved on a farm with normal plant cultivation. The aim is to show how big the actual advantage can be to have a GPS and how good precision there is with the equipment. John Deere and Trimble are the big producers of GPS equipment to the agriculture.

This thesis is a feasibility study into how Fresenius Kabi may rationalize their destruction process in regards to cost, recycling, and work environment. The two main objectives are to identify scrap flows and the possibility to improve or replace the equipment that is now carrying out the physical scrapping. The flow has been visualized by a flow chart of the material and communication. A chart of the problem established to visualize where improvements are necessary. Based on the problems proposals are presented on how to improve the flow thru the plant.During analyze of the physical scrapping equipment it was also necessary to take a deeper look at how they are carrying out there work today, how does the procedure look like, working environment and where are the weaknesses.

In order to maintain a high safety level at a nuclear power plant it is important not only to measure the reliability of the components and systems of the plant, but also to investigate how the plant responds to human actions. One of the most hazardous situations in managing a power plant is fire occurring in critical areas. This study concerns the prospect of the local fire brigade to suppress a fire that has started in one of the most critical rooms for maintaining high reactor safety. The model created gives an indication on the possibilities of succeeding in suppressing a fire. In order to get a more reliable fire fighting the following advice are given:- Let the fire brigade go rounds in the plant together with the personnel, during which recommended fire suppressing methods are determined to avoid long preparation time in an actual situation.- Prepare rooms with two subsystems to make them partly with no voltage.- Give the fire brigade better feedback from actual events on nuclear power plants.- Education and training in suppressing fires in electrical equipment.The probabilistic safety assessment strives to be as realistic as possible.

Plant Protection Products (PPP) used in the horticulture industry can be both chemical and biological. They are used for weeds (herbicides), insects (insecticides), and fungi (fungicides) and as growth retarders.Many horticulture workers get in touch with plants, treated with PPPs and many of these don?t use any protective equipment.The aim of this project is to illustrate the work environment hazards for staff working with greenhouse pot plants, after they have been sprayed.The method used was observations of the operations for packing plants. I studied the operations and took notes of how operations were performed and what protective equipment they used. I also took photos and asked questions.A literature study completed the observations.

Husums plant has a selection of different pulp pumps at bleaching plant 4 and 5. The displacement- (HC-pump, Sund Defibrator PTD-60) and centrifugalpumps (MC-pump, MCA 42-200, MCP 30/20) are of interest in this report. The centrifugal pumps are controlled by throttle valves, which result in an energy loss. Chemical mixers are used to mix ClO2 into the pulp before proceeding into a holding tower where the bleaching process occurs.The energy demand of the different positions has been measured or calculated to be used in comparisons against new equipment. Quotations were requested and delivered from Valmet and Sulzer.

This project has created a web-application for the service technicians at the paper plant Gruvön. The project was outsourced to the IT-company Sogeti.The application visualizes information about reparation-work of the equipment at the paper plant. The displayed information is work-orders, the status of the work-orders and errors. It is also possible to see the costs and hours spent on reparation-work.. The work-orders and related information is stored in a relational database.The application is created mainly for web-browsers in mobile-phones and tablets.

This bachelor thesis includes two different manuals and design of an interface box between a test object and a general test station (computer) with ARINC429 communication.There are three different purposes with this project:The first is to setup a general test station with ARINC429 communication using a communications card from DDC (DD-42916i3-300) and software from Ampol Technologies (dataSIMS).The second is to design a new interface between the test computer and the test object. As well as implementing two components in the equipment.The third is to write two separate manuals to guide the users of this equipment. There are two different kinds of users of this equipment, technicians and system engineers. Technicians use the equipment to test and repair flight components. System engineers will implement new components in the equipment.The result of this project is a working test station with a new interface and two manuals..

This paper is a study of documentary film production with focus on the filmmakers choice and usage of sound equipment. Using professional articles and literature have first of all helped us determine a standard for the conventional use of sound equipment in documentary film. Afterwards, by analyzing our own interviews we?ve received answers on how filmmakers relate to the conventional usage and why they select equipment as they do. Thereafter, we describe a technical method which helps a filmmaker to be able to record sound for documentary film on his/her own, using simple measures without reducing quality.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

The environmental issues have during the last decenniums gained an increased role in both the political arena and in the market economy. The society is therefore more knowledgeable about the environment and our impact on it. Through this enlightened state, stakeholders tend to put pressure on the organizations of today. They, more or less willingly, incorporate this responsibility to be a part of their business. Entrepreneurs in the environmental area have seen this rising market as an opportunity to gain market shares and other positive outcomes.

This paper is a study of documentary film production with focus on the filmmakers choice and usage of sound equipment. Using professional articles and literature have first of all helped us determine a standard for the conventional use of sound equipment in documentary film. Afterwards, by analyzing our own interviews we?ve received answers on how filmmakers relate to the conventional usage and why they select equipment as they do. Thereafter, we describe a technical method which helps a filmmaker to be able to record sound for documentary film on his/her own, using simple measures without reducing quality.

Most people have been forced to throw away a pot-plant after its death. There are many reasons to the death of a plant, but mainly it?s because its owner forgets it, and therefore fails to water it. The purpose of this project is therefore to develop a product which can prevent this from happening, while the product has to have a low manufacturing cost to be able to compete whit other, similar, products on the market. During the project, a benchmarking has been done to give a clear picture of what the product has to compete with. The directives there are for CE-marking, and which of these who concerns the product has also been looked up.

Physical rehabilitation is a constantly growing field in veterinary nursing. To build a physical rehabilitation center for dogs you need personnel with adequate education and knowledge. In spite of good knowledge it can be hard to know which areas and equipment necessary for the work. It is of interest to describe how a physical rehabilitation center can be planned and which spaces and equipment to prioritize. In this study, data of different spaces and equipment for a physical rehabilitation center for dogs are presented and also the economical perspective is introduced as a background.