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325 Uppsatser om Approved auditor - Sida 22 av 22
Ekologiskt uppfödda kycklingar : en jämförelse mellan två olika foder
Organic rearing of broilers is not a large production in Sweden. In order to create a sustainable yet efficient production of organically produced poultry meat, at a price that the consumers are willing to pay, much more knowledge is needed. It is therefore important to do more research on organic broilers under Swedish conditions. This report is aimed to be a base for further studies.
In the study 2000 broilers of the hybrid Ross 308 divided in to two equal groups. The broiler hybrids that are used in Sweden are selected for a high growth rate and are normally slaughtered at the age of 5 to 6 weeks, with a slaughter weight of 1.7-2 kg.
EU och pengarna : en undersökning om hur den översiktliga planeringen i två svenska strategiska regioner påverkas av Europeiska regionala utvecklingsfonden
The European Union is a 60 year long collaboration between the European countries. It was born from the intention to ease trade and thereby reassure peace. Within the 60 years
EU has functioned it has developed and expanded further. In 1952 it evolved around the trade of coal and steel between six countries, today it includes 27 nations and oversees a
large number of topics such as foreign affairs, a common currency and regional politics.
EU has grown at several times, the latest expansion was the largest where 12 new countries became members. The unions of countries that only 60 years ago were at different sides
of a world war can be considered an accomplishment.
Frequency of unsuccessful milkings in automatic milking rotary : effect on milk yield, lactose content and somatic cell count at udder quarter level
Developments in milk production are heading towards fewer but larger herds where the milking process is often fully automated. Automatic milking systems were launched in the 1990?s and in the year 2010 the Automatic Milking Rotary (AMR) was introduced. As a rule there are no supervision personnel present during the milking event in systems with automatic milking. This means that there is a risk that cows can be incompletely milked in one or more udder quarters, for example if the robots fail in attaching the milking cups or if the cow kicks off the milking unit.
Gräsrotsplanering från femte våningen : eller tankar kring exploateringen av Stockholms ytterstad
This essay is about the planning of Stockholm's border regions (areas on the outskirts of the city) during the first seven years of the 21st century. It describes how planning decisions are made in reality, in respect to a 'green' perspective. By describing what a "markanvisning" is (the right to negotiate with the city about a certain piece of land) and by discussing examples of what has happened
with a hundred applications for markanvisning, this essay shows how Stockholm's border regions are planned. In the majority of cases it is the initiative
of the future developers that begin the planning and construction processes.
Research shows that the application to get a markanvisning in Stockholm does not follow a clear, structured system. However, the existing system in Stockholm does work and it seems like almost all the employees within the municipality, the politicians, and the future proprietors are happy with the current situation.
Interviews have been held with key individuals involved in the planning process.
Föryngringsresultat och beräknad virkesproduktion i naturligt föryngrade tallbestånd i Västerbotten under mitten av 1990-talet :
According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.
Etanolmarknaden i Brasilien : etanol som fordonsbränsle
According to the EC fuel regulations 2 % bio fuel has to be blended in all fuel by the year 2005, and 5.75 % by the year 2010, which means ethanol for gasoline driven vehicles, so there will be a substantial demand for ethanol. Brazil already has an established industry for producing ethanol and is the leading producer and exporter of fuel ethanol. My purpose with this paper is to investigate why Brazil decided to develop ethanol production on a large-scale operation and to find out today?s situation. Focus will mainly be on ethanol production with sugarcane as a feedstock.
Mind the Gap : Vänskap mellan revisorer och uppdragsgivare på mindre orter.
Syfte: Syftet med studien är att a) kartlägga vilka former av vänskap som i praktiken förekommer mellan revisorer och uppdragsgivare på mindre orter i Sverige samt b) skapa/utveckla en teoretisk modell för vilka former av vänskap som är acceptabla inom teori, praktik och lagens råmärken.Metod och teori: Författarna har för att uppnå studiens syfte använt sig av en kvalitativ metod där fem revisorer från tre mindre orter intervjuats om deras syn på bland annat vänskapshotet. Som teoretisk referensram har författarna använt sig av gällande lagstiftning och teorier inom området oberoende, samt en modell för vänskapsnivåer från tidskriftsartikeln Friendship networks through time: An actor-oriented dynamic statistical network model, Van De Bunt G.G. (1999).Sammanfattande slutsats: Relationen mellan revisor och kund på mindre orter har visat sig vara en mycket svårfrånkomlig problematik. Hotet ökar med långvariga uppdrag där en relation mellan revisor och kund ter sig ofrånkomlig. En strikt yrkesmässig relation med ett absolut oberoende mellan revisor och uppdragsgivare är en utopisk syn på verkligheten.
Kreditbedömning och revisorns betydelse : - ?Revisionskostnader är peanuts?
Syfte: Med start år 2009 genomförde den svenska regeringen flera åtgärder för att minska de administrativa kostnaderna för företagen, varpå revisionsplikten för mindre aktiebolag upphörde. Finansieringen för de mindre företagen är en viktig fråga för ekonomisk tillväxt i Sverige, och för att kunna utöka verksamheten krävs kapital. Det vanligaste i Sverige är att all expansion sker med lånade pengar. För dessa företag är det av yttersta vikt att kreditprövningen sker med stor aktsamhet för att undvika framtida förluster. Vi ställer oss därför frågande till hur den frivilliga revisionen påverkar företagets möjligheter till lån och i förlängningen den expansion som är viktig ur ett samhällsekonomiskt perspektiv.
Genetisk modifikation möjliggör resistens mot mastit orsakad av Staphylococcus Aureus
ABSTRACT.
Mastitis is one of the most common diseases affecting dairy cows worldwide. In Sweden annu-ally about 60% of the dairy cows get infected and Staphylococcus aureus cause approximately 30% of these infections. Mastitis causes enormous economic losses. In Sweden, the costs to cure mastitis are estimated to be 192 million SEK per year, excluding the costs for mastitis prevention.
Lammproduktion på nio ekologiska gårdar i västra Sverige :
The purpose with this study was to analyze the possibilities to produce organic lambs and to hihglight the most common difficulties in such a production system. A description of current organic and conventional lamb production systems was conducted, both from Sweden and from some other countries.
The Department of Animal Environment and Health at SLU in Skara performed the project together with The County Board of Agriculture in Västra Götaland and Värmland and The Swedish Animal Health Service. The project lasted from 2002 to 2004. The student report contains the years 2002 and 2003.
In the year of 2003 there were 210 000 adult sheep in Sweden, of which 16 400 adult sheep were certified by KRAV. Of the different countries in Sweden, Västra Götaland and Gotland had the largest number of sheep, 14 and 13 per cent of the total number.