Syftet med uppsatsen är att: 1. Redogöra för de stora skillnaderna mellan IASBs och svenska valutasäkringsredovisningsregler samt att redogöra för hur de två regelverkena för valutasäkringsredovisning förhåller sig till valutasäkringsredovisningsteorin; 2. Få förståelse för hur svenska analytiker kan komma att reagera till följd av att IAS 32 och 39 införs i Sverige avseende analytikernas företagsbedömningar av svenska börsnoterade företag; 3. Få förståelse för hur svenska börsnoterade företag, i egenskap av upprättare av års- och kvartalsredovisningar, kan komma att reagera till följd av att IAS 32 och 39 införs i Sverige avseende dess valutasäkringshantering. Metodmässigt har vi använt oss av en stikt induktiv metod för att redogöra för de stora skillnaderna mellan IASBs och svenska valutasäkringsredovisningsregler.

During the last decennium climate issues have become more and more important. Many steps towards an adaption of efficient energy supply systems have been taken all around the world. These steps have been created to ensure the next generation?s energy demand. In EU and Sweden objectives have been set to ensure that the energy consumption decreases by 20% year 2020 and by 50% year 2050 compared with the energy consumption levels of year 1995.

In the urban planning debate of today, two strategies for city development stand out as each other's opposites, urban sprawl and smart growth. This thesis concerns a development project of the latter kind and aims to give an alternative proposal to new buildings and a park in a Swedish city block. The term sprawl is used for new developments on virgin soil on the outskirts of cities leading to a city spreading, while smart growth stand for increased city density through development on re-used land within the city boundaries. The latter are often seen as more sustainable in many levels and are also shown to have positive effects on a number of city functions. At the same time smart growth has negative consequences on other aspects of the city such as public open spaces.

The different material layers as part of a road construction fill all a function so theroad becomes durable, safe, comfortable and aesthetically pleasing. Recently, anew group of construction materials started to play an important role in roadconstruction ? geosynthetics.This thesis addresses the two most common types ofgeosynthetics used in modern road construction, namely geogrids and geotextiles.The most common use of geogrids is reinforcement of poor subgrade by usinggeogrid soil reinforcement, which occurs when road material particles wedge inthe geogrid?s mesh. Geotextiles act partly as a barrier that prevents the finermaterial in the below ground from being mixed with coarser upper material andalso act as a load spreader.Road contractors often face a choice of whether geogrids and/or geotextiles areappropriate in a particular road project and also how much profit the choice mightbring. This phase in the tender calculation process is the intended scope of thisthesis.The thesis deals with both the "hard" cost-function aspects and the "softer" values e.g.

De nyttor som människan får direkt och indirekt från ekosystemen kallas ekosystemtjänster. Mänsklighetens påverkan på ekosystemen idag leder till degradering av tjänsterna och då mänskligheten ytterst är beroende av vad de tillför, är bevarandet av dessa tjänster viktig. Livscykelanalys, LCA, är ett väletablerat verktyg som används för att fastställa miljöpåverkan från olika produktprocesser men få ekosystemtjänster beaktas i LCA. Det finns därför ett behov av att vidare undersöka och utveckla möjligheterna att med livscykelbaserade metoder analysera påverkan på ekosystemtjänster.Huvudsyftet med denna studie har varit att undersöka om det är möjligt att integrera ekosystemtjänstbegreppet i LCA-metodik. Detta har kartlagts med hjälp av en fallstudie på pelletsproduktion, som bl.a.

In order to suggest improvements for the logistics of STARKA, we felt that we had to analyze all the activities which were related to STARKA's logistic processes. Our primary analysis consisted of a rough but comprehensive description of different functions in the company, and the relationship between them. This was performed by following a typical order through the company to see which functions were affected by the order.Since we needed a more thorough view of the company, we decided to analyze the different products STARKA currently has on the market, focusing on economic data such as turn-over, profit, profit margin, deficiency cost and cost of warehousing. We also analyzed the company's choice of manufacturing processes, organization, warehousing processes, strengths and weaknesses.These analyses gave us a clear understanding of the company and its processes. STARKA is a small, function oriented company with a wide range of products.

Akvaponik beskrivs som en innovation som kan fr?mja h?llbar livsmedelsproduktion, samtidigt som dess implementering ?nnu inte har n?tt kommersiell framg?ng. Tidigare forskning identifierar flera hinder f?r en etablering av systemet i olika delar av v?rlden, men situationen i Sverige ?r mestadels outforskad. Denna studie unders?ker vad som hindrar kommersiell akvaponik i Sverige utifr?n ekonomiska, regelm?ssiga, sociala och milj?m?ssiga aspekter, samt hur dessa hinder kan motverkas.

SammanfattningFör svenska företag blir hållbarhetsfrågor, sustainability, allt viktigare. Idag är det inte längre en fråga om företag ska arbeta med det utan hur. Ett av de viktigaste verktygen för att kunna bedöma ett företags miljöpåverkan är livscykelanalys (Life Cycle Assessment, LCA). Det är en metod där man studerar miljöpåverkan av en produkt eller process genom hela dess livscykel. Om ett företag gör förbättring hos en produkt eller process med hjälp av LCA finns det ett stort intresse i att kunna kommunicera det till marknaden.

Evaluations of open Ditch status and function, with an assessment of suitability of a conversion to a two stage ditch as a low maintenance alternative. To illustrate Swedish drainage problems this work focused on two agricultural drainage associations assessed in detail with a new method called MADRAS (Minnesota Agricultural Ditch Reach Assessment for Stability). With the assessment of the MADRAS method estimates were made to conclude the ditches operating problems. This was made through measurements of sediment depths, mass bank failures etc. in order to quantify ditch problems and propose practical actions for improved ditch stability and water quality. The MADRAS surveys were conducted in two main ditches that drains 2900 hectares of land on the northern shores of Mälaren. In the study measurements of the ditch cross-sections were also conducted to compare actual profiles with the original map profiles. The evaluation showed that parts of the studied ditch sections were operatively poor; main reason was mass bank failure, undercut channel banks, sediment aggregations and narrowed ditches. The profile survey shows that a majority of the profiles 80 % has sediment accumulations there remains only 64 % of the original profile from the map.

Low stumps represent on their own up to 80% of the dead wood remaining on clear cuts and therefore supply suitable habitat for saproxylic insects i.e. insects depending on dead wood for their survival. Recent stump harvesting activities threaten this substrate of ecological importance and increase the anthropogenic negative impacts on these species. Because of technical and environmental reasons (nutrient leakage, erosion) guidelines for stump harvesting recommend to retain stumps standing in wet parts of clear cuts. However, stumps in wet positions might not be a satisfactory substrate for saproxylic insects and therefore might not be as much used as stumps in dry positions.

Herbicide resistance is the result of an evolutionary process where a population gradually changes from being susceptible to being resistant to an herbicide. The resistance mechanism is usually a change in the biochemistry of the weed, but in some cases changes in morphology or growth rhythm. The change is caused by random mutations. Two resistance mechanisms are found in black-grass; target site resistance and metabolic resistance.Black-grass is a tufty, winter annual grass weed, which is mainly found in milder climates. Black-grass is a big problem in Southern Europe.

The purpose of this paper is to examine what problems cabbage growers have with the Swede Midge. The last few years the Swede Midge, Contarinia nasturtii, has become a larger problem for cabbage growers in several countries in Europe as well as in Sweden. In Canada the problems are so severe that the midge is classified as a quarantine pest and therefore certain rules have to be followed. I have collected facts of the biology, host plants and reproduction of the Swede Midge, as well as the growers experiences and the occurrence of the midge in Canada, Europe and Sweden. The Swede Midge is hard to control because of its short life cycle and the larvae are protected between the heartleaves of the plant. When the larva feeds on the growth point the plant becomes distorted, in some cases several heads develop or none at all. When the midge infests spring rape its flower buds become undeveloped and rosette like.

Sedan 1900-talets mitt har användandet av tegelkonstruktioner i bostadsbyggandet minskat kraftigt; materialet har under modernismen upplevts otidsenligt och byggnadssättet har ansetts ineffektivt. Trots att kanalmurstekniken, som är en byggteknik med bärande tegelkonstruktion och högt isoleringsvärde, togs fram på 1930-talet för att följa hårdare energihushållningskrav, har ändå lätta träregelkonstruktioner dominerat det svenska småhusbyggandet.Kraven på energihushållning har under åren ökat successivt och livscykelanalysen (LCA) har utvecklats. LCA är en metodik som analyserar produkters eller tjänsters klimatbelastning ur livscykelperspektiv. Svårigheter har dock funnits i att omsätta metodiken på större komponenter än enskilda material. Därför har europastandarder tagits fram som enkom tjänar till att systematisera livscykelanalyser av hela byggnader och de kommer att följas i denna studie.Syftet med examensarbetet är att jämföra hur ett typhus med tegel som stommaterial belastar miljön under produktion och drift i en livscykel satt till 100 år, jämfört med ett motsvarande trätyphus.

During the last year there has been a globalization of trade. Because of the development ofmore sophisticated information's - and communication technology the boundaries and thephysical distance have been smeared out between company as well as countries. Furthermoreit generates that many companies have restructured to global value chains. Because of theincreased access the marketplace has become harder and more competitive than ever.Since the customers nowadays have more access to product information the consume patternsand behaviour has been changed. Through the increased knowledge the consumers requiresmore of the products.

Abstract The global average temperature has increased by 0,74°C over the last 100 years. Most probably, the explanation is due to increasing use of fossil fuels and the agricultural expansion of land use. The new life stile of mankind leads to increasing concentrations of greenhouse gases in the atmosphere. Food consumption contributes with approximately a quarter of the total greenhouse gas emission per person and year, why it is an important task to reduce these. The aim of this work is to quantify energy use and greenhouse gas emissions for (Swedish) herbs produced in Swedish greenhouses. The study is based on a LCA (Life Cycle Assessment) and collected data from participating companies producing herbs in pots.