Due to the climate change natural disasters expects to increase and in some areas the conditions for dissemination of hazardous pollutants from contaminated areas could be affected. Different inventories and mapping has been made to identify areas of risk for flood or avalanche around the country. At the same time inventory and treatment of potential polluted areas (MIFO objects) is progressing. In Ljungans run of area in Västernorrlands county is a exposed area due to the amount of clay and silt in the ground that are sensitive in the context avalanche. The area has also a lot of MIFO objects and risks of flood.This essay aims to investigate what data material that is available regarding MIFO objects, flood- and avalanche risks in Ljungans run of area in Västernorrlands county.

Even though Sweden is a small country which has a low rate of inhabitants is it one of the worlds leading nations of exporting products from the forest industries. The Importance of a sustainable use of the Swedish forests has been known for many years. In 1903 the first law of forestry were establish. Today the National Board of Forestry carry out inventories of regeneration result. The result of the latest inventory showed that especially the non-industrial private forest owners did not full fill the regeneration work after a clear cut.

Hybrid aspen is a crossbreed between European and North American aspen. It is a fast growing tree species that has shown strong growth in the South of Sweden. The follow-ups that have been made on hybrid aspen stands, have mainly been done on plant material in the South of Sweden. In the North of Sweden, only occasional studies have been made, and the knowledge of Northern hybrid aspen stands is, thus, unsatisfactory.In the South of Norrland, land owners have planted hybrid aspen, but what kind of plants it is, and how well these stands have established, is not ascertained, since data has not been compiled on the subject.The objective of this study is to evaluate practical plantations of hybrid aspen in the South of Norrland regarding height growth, survival and damages. The ambition is to increase the knowledge about practical plantations regarding height growth, survival and damages, and from the conclusions thereof, give recommendations for future establishments of hybrid aspen in the area.For the study, eight hybrid aspen stands in the South of Norrland were localised.

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

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.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The purpose of this essay is to examine the impact on children playing at a preschool yard that is designed with traditional playground equipment, and a nature-like yard without traditional playground equipment. How these respective environments influence children?s play, which other factors in the external environment that affect the game and whether the theories in the literature correspond with the results were important questions for the essay. To answer these questions a case study was applied onto two specific preschool centers, both located in Malmö. Through literature studies, inventories, observations and interviews with staff and children, a picture become clear of how the children use the yard and how their play is affected by the design of it.

Works on transparent paper, also commonly known as tracing paper, have been described as ephemeral or temporary working documents and they usually number large quantities in archival and museum collections. They have therefore previously been considered of lower priority and can be found in poor condition due to a lack of treatment or suitable storage prospects. In addition, transparent paper can be very sensitive to moisture and reacts by deformation or loss of transparency. Due to the volume of these works and the necessity of treatment, there is a call for simple and efficient conservation methods. A common solution in archives for the treatment of water-sensitive works on paper has been the use of heat-activated tissues as they can be applied without the introduction of solvents. There is little published about the use of heat-activated tissues on transparent paper and is mentioned only briefly in existing literature.

Wetlands play an important role in the ecosystem. They reduce the impact of flow flux in the drainage area, acts as upholder of biodiversity, as an esthetic and recreational component in the landscape and they have the ability to reduce nutrients such as nitrogen, and help preventing eutrophication in costal areas.The number of wetlands in Scania have, due to the intensified agriculture been reduced to maximize the area suitable for crops.However since the mid 80th the consequences of this has been acknowledged, and many wetlands have been restored.This master?s thesis aim to see what impact this development have had on wetlands in Scania over the last 60 years. And also look at some of those factors important for the efficiency of nitrogen removal in wetlands. During the process a detailed manual for inventories of this sort was created.The material used to execute the inventory of wetlands where aerial photographs over Scania from the 1940th, 1980th and 2000.

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

The forest in the northern part of Sweden has changed dramatically during the last centuries. The forest has gone through a large-scale transformation, from it being only used locally for domestic purposes to becoming very important raw material for Sweden in the industrial age. The strategy by foresters during the second half of the 20th century has been to create pure production forests for commercial forestry. This has mainly succeeded and we have today homogenous production forests that give a high profit to the owners. The aim of the study is to compare the state of the forest in the former state forest Hällforsmarken in the years 1925 and 2000 and to interpret the changes which has taken place.

In the 1980?s the moose population in Sweden grew explosively due to big changes in the silviculture with clear cuttings instead of single-tree selection. Clear cuttings brought big areas of young forest and therefore a lot of fodder in one place. Since this change, the discussion about how to manage the moose population has grown into a very big problem. Forest owners think that the population needs to be strongly reduced because of all the damage that is done to the young forest when the moose seeks its food, and the economic losses because of that.

In this composition, a study of consignment inventory on basis of the factors which are important for implementation and application of consignment inventory are made. Logistics chain from subcontractor to end customer is becoming more complex when the volume of items constantly increases to satisfy the needs of the market. From that perspective, companies had large inventories but today it is a lot of different solutions to streamline inventory management. One way that recently becomes increasingly common is to let the subcontractor fill up the customers stock using different approaches such as VMI (Vendor Managed Inventory). A further step in the evolution can be to make use of consignment inventory where the vendor owns the stock of the customer.

In the democratic process, of discussion and decision making, there is a need of reliable and authentic information. Archives are authentic and reliable information and also provides long term accessibility. But the public archives potential isn´t utilized enough at a societal level. The public archives are organized in a decentralised manner, and there are no common accesspoint at a national level. In the thesis this issue of accessibility and use at a societal level, is discussed in terms of collective memory.