Swedish agriculture has gone through big changes in the latest 60 years. The farm sizes have increased, which has led to raised tractor and machinery sizes and therefore increasing problems with soil compaction. A method to reduce these problems is to implement controlled traffic farming, CTF. All field operations are then concentrated to specific tracks by using GPS guidance. The aim of this work was to study how the tillage regime, with or without CTF, affects the soil, with the main focus on macroporosity. In Säby close to Uppsala, and Alnarp close to Malmö, randomized block trials has been carried out, and the data has mainly been taken from these trials.

Det finns idag en trend i viljan att investera i samhällsfastigheter, det vill säga fastigheter där olika typer av samhällsservice bedrivs. Fördelen med denna typ av investeringar är att ägarna kan teckna långa hyresavtal med kommuner, landsting och staten som hyresgäst, vilket ger säkra kassaflöden i och med låg vakansrisk. Investeringsmarknaden för samhällsfastigheter är relativt ny för privata aktörer då dessa fastigheter tidigare ägdes i princip uteslutande av kommun och landsting, men som idag av olika anledningar valt att sälja och istället hyra tillbaka fastigheten av specialiserade fastighetsägare. Studien syftar till att identifiera de osäkerheter/risker som existerar vid investeringar i samt förvaltande av samhällsfastigheter och främst vårdfastigheter i Sverige. Genom att intervjua aktörer som deltagit i tre studerade transaktioner av vårdfastigheter från 2011 har en investeringskalkyl samt en känslighetsanalys utformats och legat till grund för de slutsatser som dragits.Att investera i samhällsfastigheter har visat sig vara en relativt stabil och säker investering, då de långa kontraktens driftnetton bidrar till att investeringen kan räknas hem redan under första kontraktstiden. Dock med antagande om att inga oväntade kostnader uppstår.

AbstractEnglish title: Outsourcing of operation and maintenance -An interview study about newly reconstituted housing cooperatives motives for outsourcing of operation and maintenance. Swedish title: Outsourcing av drift och underha?ll -En intervjustudie av nyligen ombildade bostadsra?ttsfo?reningars motiv till outsourcing av drift och underha?ll.Authors: Jonas Lindquist & Carl Melin Published (year): Spring 2013 Tutor: Sven-Ola Carlsson Examinator: Marita BlomqvistBackground: Now days there are no questions for organizations about if they will outsource parts of their business. It is rather a question about what should be outsourced. In terms of organizations our found theory tells what is being outsourced is everything that does not belong to the organization?s core business, such as supporting functions.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Future climate changes may lead to an interest of alternative and foreign forest tree species in order to spread the risks in forestry. Douglas fir, Sitka spruce, Freemont cottonwood and hybrid aspen are examples of popular foreign tree species that along with western red cedar could have a future in the Swedish forests.Södra Skogsägarna and SLU have collaboration in establishment of foreign species in Swedish forests.The purpose of this study was to analyze and present the establishment of western red cedar, and to survey and illustrate injuries of freeze drying and other damages like deer browsing, vegetation and insect attacks. The study included four different provenances, and spruce as a reference, planted in two locations ? Asa and Släne.Western red cedar is despite its name a conifer of the cupressaceae family with defined secondary characteristic and gets along well with an overstory. Western red cedar grows often in mixed stands with similar conifers and its natural habitat is within and in the area near to British Columbia.The study included two series of field inventories, one made in the summer and one in the autumn 2013, three growing seasons after plantation.

This thesis is focused on what impact stall confinement has on a horse?s mental and physical welfare. It was of great interest to get a gathered picture of how Swedish horseowners had experienced having their horses in stall confinement. A survey study was conducted to achieve this. The survey included twelve questions which for example investigated the horses? age at the time of stall confinement, the length of stall confinement and their sexes.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

Handling of animals during anaesthesia is an important field in the profession as a veterinary nurse and in which intubation is an essential part. Hence, adequate knowledge is necessary for the welfare of the animal. The objective of this literature study was to make it useful and trustworthy for veterinary nurses. It is intended to describe and summarize existing scientificity with its benefits and disadvantages within the different areas of intubation techniques and alternative methods of inhalation anaesthetic supplementation for general anaesthesia in rabbits. Endotracheal intubation in rabbits can be complicated and technically demanding due to the anatomy of the oropharynx including the narrowness of this structure, a relatively large tongue, large incisors and a limited mobility of the temperomandibular joint. The obstructed visualization of larynx and the rabbit?s tendency to develop laryngospasm contributes to the difficulty of intubation. Rabbits are susceptible to tracheal injury and multiple intubation attempts can cause tracheal lesions due to repeated damage to the tracheal mucous membrane, although damage can occur after a single intubation attempt as well. An ETT (endotracheal tube) with or without a cuff can be used during orotracheal intubation in rabbits.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

The number of people in the world and the urbanization increases. This leads to a bigger need of space for the built environment, space that soon doesn?t exist. A large portion of humanity?s energy disposal is used for heating of buildings.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..