Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

The paper's purpose has evolved during the process of researching and writing it. In the beginning it was to investigate if art and culture could increase the strength and knowledge of a brand and if there existed a knowledge about this amongst Swedish companies, situated in Stockholm. During the process the purpose has evolved into exploring the type of companies that acknowledge this and those that don't. By using Bourdieu's terminology and tools, the reasons behind the use of art has been analyzed.The paper employs an explorative approach by accessing data through interviews and public data provided by the Internet through web pages and government files.The paper comes to the conclusion that what Holt calls cultural branding has not evolved, when looking at the companies that are accurate for this study. Out of 24 companies only one comes close to observing socio cultural movements through the arts.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

Evaluations of open Ditch status and function, with an assessment of suitability of a conversion to a two stage ditch as a low maintenance alternative. To illustrate Swedish drainage problems this work focused on two agricultural drainage associations assessed in detail with a new method called MADRAS (Minnesota Agricultural Ditch Reach Assessment for Stability). With the assessment of the MADRAS method estimates were made to conclude the ditches operating problems. This was made through measurements of sediment depths, mass bank failures etc. in order to quantify ditch problems and propose practical actions for improved ditch stability and water quality. The MADRAS surveys were conducted in two main ditches that drains 2900 hectares of land on the northern shores of Mälaren. In the study measurements of the ditch cross-sections were also conducted to compare actual profiles with the original map profiles. The evaluation showed that parts of the studied ditch sections were operatively poor; main reason was mass bank failure, undercut channel banks, sediment aggregations and narrowed ditches. The profile survey shows that a majority of the profiles 80 % has sediment accumulations there remains only 64 % of the original profile from the map.

Pathogenic microorganisms pose a big threat towards food production. Meanwhile, negative impacts on humans and environment are seen by the use of pesticides. Biological control agents are an alternative to the use of chemical pesticides, and plant-growth promoting rhizobacteria, such as Bacillus amyloliquefaciens has been shown to have good properties as biocontrol agents. Before these bacteria can be used commercially their impact on other soil organisms has to be evaluated. This thesis looks into what biocontrol bacteria are and how they might affect earthworms.

AbstractThe European union experience sometimes difficulties in advancing its work due to the member states? different ambitions and interests. The budget is one common tool that the member states can use in order to implement different policies according to their preferences. A large share of the budget is presently tied up in the CAP, the common agricultural policy. This share could be spent in another area and by doing so the EU could take a slightly different direction.

The purpose of this study is to analyze how special education is done in relation to what is considered "normal". The aim is to discuss how the normalization discourse appears in a pre-school for all and, by extension, how the need of special education is articulated in relation to the normalization discourse. This study also intends to discuss how the perception of what is normal affects special education in pre-schools. The study draws upon previous research within the special education area through which we make our position. Since there is only a few studies in this chosen field which are based on empirical data, our study indicates the importance of more research in this field.

Volvo Construction Equipment is one of the worlds largest manufacturer of heavymachinery. In Braås, Sweden, they develop and manufacture articulated haulers inseveral sizes. The biggest, the A40, is capable of loading almost 40 metric tonnes.These haulers have a bogie to distribute the forces of the load evenly onto the two axlesand there wheels. The bogie is constructed using a rigid balance beam on each side ofthe frame connecting the axles or an independent solution using hydropneumatics.An analysis has been made in order to establish the forces created during corneringand through the theory, an estimation of the extensive tyre wear and extra fuelconsumption has been made. All due to the effects of the tyres not being inline with thecornering radius.

As the number of inhabitants increases, the cities expand into the former rural landscape. The urbanization causes changes to the functioning of the peri-urban fringe. Land that previously was used for agricultural production is now used for alternative enterprises, as for example horse keeping and recreation. 75 % of all horses (approx. 200 000) are situated in the peri-urban fringe.

Agricultural land could be polluted by radioactive substances after a fallout. We would then need information about the level of contamination to decide whether the crops could be utilized as food under these circumstances. In an experiment carried out during the 1990ies the retention of 134Cs in potato haulm and the transfer to the tubers were studied. The experiment was carried out during three consecutive years. The plants were cultivated in pots under field conditions and the artificial deposition was sprayed directly onto the potato haulm at different times during the growing season.

Steroid-responsive meningitis-arteritis (SRMA) is a common form of meningitis in dogs. The condition is immunopathological, but the etiology is not yet fully understood. The aim of this study was to compile facts about the disease from records of Swedish dogs. The owners were interviewed by telephone for follow up where it was possible. 15 dogs were included in the study. All of them were neurologically examined in the Small Animal Clinic at the Swedish University of Agricultural Sciences.

During the end of the nineteenth century and the beginning of the twentieth century Sweden experienced social changes. The proceeding industrialization led to a process of urbanization where people were forced, more or less, in to the cities to find work. The traditional agricultural self-sufficiency society was successively replaced by salaried employment. This meant that family and home was no longer the major centre of production, nurturance and care. In order to support themselves and their families, even women applied for industrial work.

Ett mönster är uppbyggt av ett motiv som upprepas. Denna upprepning kan fortsätta i all oändlighet. Hållbar antyder långsiktighet. Mönstrets övergripande egenskap är oändlighet. Hur kan denna egenskap hos mönstret nyttjas inom mönsterdesign för att främja hållbar utveckling? Det här kandidatarbetet undersöker mönsterdesignens möjlighet att verka för hållbar utveckling genom att se till begreppet mönster ur ett bredare perspektiv, samt i relation till design för hållbar utveckling.