A good power quality can be an important prerequisite to achieve a sustainable society. Scandinavia's electrical system is in many respects superior, and Sweden has a fossil free electricity generation at 97 % and a reliability of electricity distribution at 99.98 %. Meanwhile, the EU has an ambition to expand the electricity market in order to achieve a joint trading business across Europe. This cross-border market will result in a large proportion of fossil energy sources integrated into our electrical system, which also leads to an increased need for renewable electricity production in Sweden. One part of this development is to increase the share of renewable micro generation that is locally or regionally connected to the power grid.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

This bachelor thesis is intended to gather the knowledge and experimental data on the winter wheat crop production relevant for Swedish conditions, with focus on sowing time, row spacing and seed rate. This essay is a literature study with a minor component based on interviews with farmers producing winter wheat. The work is divided into a background part where basic knowledge of winter wheat physiology, development and environment interactions are described and one part where results of field trials studies are presented. Optimal date of sowing winter wheat depends on annual weather variations. Because it is difficult to forecast the weather the choice of sowing date should be based on weather statistics, production experience and previous results depending on sowing date.

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

High levels of Hg in fish in Swedish lakes have been a problem along time in Sweden. The major concern is production and accumulation of the most toxic form of mercury; methyl mercury (MeHg). Consequently, in about half of our 83 000 lakes fish contain concentrations above the recommended limit for human consumption of 0,5 mg mercury per kg fresh weight (most of it in the form of MeHg). Consumption of fish containing too high levels of MeHg may cause problems for both humans and animals. Three major sources of MeHg in surface waters are: 1) runoff from terrestrial areas, 2) deposition from the atmosphere, and 3) internal production of MeHg in lakes and streams. The aim of this study was to investigate the effect of clear-cutting on the concentration of Hg and MeHg into draining streams.

Peat litter has been used in animal houses for a long time. Because of its good ability to absorb liquid and nutrients from the manure it can create a dry surface for animals and a valuable manure product. Through changes in agricultural practises the use of peat litter has diminished and is to a great extent replaced by straw, sawdust and cutter shavings although Sweden is rich in peat-findings. The aim of this work was to summarize the presented knowledge about the used of peat litter, techniques, advantages and disadvantages and to compare with other commonly used litter materials. Articles on peat litter have been searched for in magazines, databases and books at SLU library. Visits to peat industries, interviews with peat producers and with peat researchers contributed to the material. Peat is not a uniformly material.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.

As a member of the EU, Sweden has, in some cases, transferred the controlling rights to the Union. This means that the rules defined by the EU must be followed in all member countries, including Sweden. The European Agricultural policy constitutes the largest part of the EU's annual budget and is in contrast to many other areas fully funded at EU level. The last decade, many new regulations on chemicals and pesticides have been introduced which brought great changes and a lot of work throughout the Union, including Sweden. Sweden has always had a strict policy on chemicals and has been at the forefront when it comes to sustainable agriculture and environmental management.

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.

Fördelarna med skogssådd är bland annat att de kan ge stamtäta bestånd med potential att producera träd med bra vedegenskaper och bättre utvecklade rotsystem samt att sådder har en högre biomassaproduktion per ytenhet jämfört med planteringar. Nackdelar som kan nämnas är att de ofta täta förbanden ger ökade kostnader vid eventuella röjningar och att föryngringsresultatet är mera osäkert för sådd än för plantering.Mekaniseringen av skogssådden startade under 1970-talet. Humax och KSM är två kranspetsmonterade aggregat för skogssådd. De har utvecklats för att användas på marker med svår ytstruktur där dragna såddaggregat som harv och högläggare har svårigheter att skapa tillräckligt mycket lämplig såddbädd på grund av att aggregatet inte kommer ner mellan hindren eller att basmaskinen inte klarat av att köra över hela arealen. Fördelen med KSM och Humax är att aggregaten är kranspetsmonterade vilket gör att föraren väljer var aggregatet skall markbereda och på det viset kan markberedningen göras mellan hindren samt att kranarmens räckvidd gör att basmaskinen inte behöver köra över hela arealen som skall markberedas.

Som ett led i de åtaganden som ställs på de länder som har undertecknat Kyotoprotokolletmåste landvisa kolbudgetar fastställas. För att fastlägga bra kolbudgetar ärdet viktigt att kunna göra bra uppskattningar av kolmängden inom olika geografiskaområden. Detta dels för att kunna uppskatta befintliga mängder och dels för att kunnapåvisa förändringar över tiden.Denna studie hade som huvudmål att uppskatta kolmängden i trädform inom ett 28,3hektar stort, hundraårigt skogsområde vid Norunda i Uppland. Den metod somanvändes medför relativt låga krav på utrustning och förkunskaper. Metoden byggerpå att trädens brösthöjdsdiameter, höjd och kronlängd mäts in inom ett antalmätplottar.

SAMMANFATTNING När man i tidigare undersökningar studerat betesgång för mjölkkor har klimatet på betet inte beaktats. En höglakterande ko producerar mycket värme som hon måste avge till sin omgivning för att kunna bibehålla sin kroppstemperatur. De sätt som djuret kan avge värme på är begränsade och påverkas av flera klimatfaktorer samt djurets genetiska och biologiska förutsättningar. Antalet dagar som registreringar gjordes under denna studie blev av flera olika anledningar få, 18 dagar. Klimatet utomhus under studien registrerat som globtemperatur varierade från 22,4 till 34,7ºC. Då djurskyddslagen skall främja djurens hälsa och djurets naturliga beteende fick en grupp 126 höglakterande kor möjlighet att välja uppehållsplats under tiden 26 juli till 11 augusti. 2004. Korna fördes ut på betet vid niotiden på förmiddagen och var därefter fria att gå in och ur stallet efter egen vilja tills de togs in för kvällsmjölkning omkring klockan tre påeftermiddagen.

This MSc thesis is divided into two parts. The first part deals with the need for information from forest campartments selected for clear cutting, in connection with planning in an integrated forest- and sawmill enterprise. A review of literature is followed by a case stud y, where present conditions in a Swedish forest company are compared with current research in the area. The seeond part consists of a simulation stud y, which aims at camparing the accuracy of inventory estimates using different methods. The estimates are delivery forecasts, covering one month consumptian of timber in a large sawmill.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.