Fusarium graminearum is one of the most important pathogens on cereals and causes major crop losses around the world. The most cultivated cereal in Sweden is winter wheat. F. graminearum produces both sexual and asexual spores for dispersal. Multiple factors affect the production of these spores.

Protecting the environment has with time grown to take a more central role in the society. Agriculture plays an important role in the society since this sector produces our food. More thorough research on how agriculture affects the environment is therefore motivated. This research can be used to improve the agricultural practice from an environmental point of view. This is something that both the farmers and the consumers can profit from. This study aims to form the basis for creating environmental indicators for use of nitrogen and energy on dairy farms. Twenty-three farmers in western Sweden have been interviewed about their farms, both organic and conventional. They produce milk with different intensity, defined as the amount of milk delivered (sold) per hectare of arable land.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The prevailing food and energy crisis of the world, due to the declining reserves of fossil energy and a never ending rise of consumption, forces us to look into new fields to supply our energy demand. The boom of bio energy is criticized, as food crops are used to provide biodiesel and ethanol and the volumes are ridiculously small to supply world demand. Algae are one of the world?s oldest life forms and exist in many different phyla, providing a great variety to choose from, for different purposes. Cultivating microalgae offer a way to produce energy at great volumes without competing with food production and at the same time the algae offer a way to use our expensive nutrients in a more efficient way, besides this the algae are carbon dioxide neutral since their carbon source can be supplied by the atmosphere and the additional energy required can be supplied by algal oil or other renewable sources.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

This exam report contains studies about how the weather affects the construction site from a planning and productivity perspective. In 1960?s the contractors started to build during the winter, since then the demands to obtain a good construction has been higher on both the contractor and then promoter.In this report you will see how the different actors at the construction site handle the weather problems. By several interviews of the actors at the construction site there have been opinions about the weather situation which has been collected. To get a wide perspective of the problem, field studies from four different construction sites been made.Weather statistics over Halmstad is a mayor part of this report.

In this study, the effects of using fine milled cassava stems as an additive in biofuel pellet production was compared to the effects of refined starch addition. The bulk biomass fuel raw material, to which the additive was added, was a blend of spruce and pine sawdust. An experimental design in the factors cassava/starch content, moisture content and material temperature was used. Measured responses were pellet bulk density, pellet durability, amount of fines, pelletizer motor current, pellet temperature, die temperature and CV for pelletizer motor current (a measure of process stability). Each response was modeled by multiple linear regression (MLR).

This study is based on AgroSeas business idea from environmental problems to valuable resource, with the objective to optimize a method to purify the already eutrophicated Baltic Sea by harvesting water plants, mainly reed. The nutrients will then be recirculated to arable land through residues from biogas production. The amount of nutrients that can be removed by harvesting the biomass depends on the amounts of biomass and the nutrient content of it, which in turn is strongly dependent on the nutrient concentration of the surrounding water. Vegetation suggested in the study for an effective nutrient uptake is helophytes: reed, cattails, reed canary grass, reed sweet grass in shallower water and lemnoideaes: duckweed and nymphaeids in the deeper parts. Competitive species has high purification ability but requires regular maintenance to avoid channeling and overgrowth. Regarding time and method of harvest, effectiveness may be improved by: harvesting plants above the water level and after flowering, a border is kept, harvesting twice a season, a bigger machine and a regular maintenance. This literature has illuminated a major environmental problem and it has been suggested optimizations for a method for cleaning the Baltic Sea through harvesting water plants, but to get a definite answer for the optimal method for each site tests should be carried out, this because many factors determine to what is suitable for each, specific environment. .

Ungefär en fjärdedel av den klimatpåverkan som de svenska hushållen orsakar kommer från maten vi äter, eller närmare bestämt från de utsläpp av växthusgaser som maten ger upphov till på sin väg från jord till bord. Om maten slängs innan den konsumeras har denna miljöpåverkan skett i onödan. Uppsatsen undersöker VIS (Välgörenhet Istället för Svinn), en svinnåtgärd där fullvärdiga livsmedel istället för att slängas, skänks till välgörenhet. Målet är att undersöka hur VIS fungerar, samt att bidra till ökade kunskaper om detta för Sverige nya sätt att bemöta svinnproblematiken. VIS styrkor och svagheter, liksom de hot och möjligheter som kan finnas, har undersökts med hjälp av en SWOT-analys.

Hylocomium splendens (Glittering wood-moss) is a common species in the Nordic countries and can be found in many different types of boreal forests. It usually forms dense moss carpets on the forest floor. The shoots grow in segments and new segments form annually on the previous years growth. The size of the segments is probably regulated in a high extent by local micro environmental conditions. Previous experiments suggest increased growth of H.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.