In this study, pollen contamination (measured by the number of seeds pollinated by pollen not belonging to any of the clones on the seed orchard) is compared between open pollination and isolated pollination environments in a Scots pine (Pinus sylvestris) seed orchard called Västerhus, located outside Önsköldsvik. In this seed orchard a tent experiment is taking place. Skogforsk has built six large tents covering 12-14 trees with each tent. Fertilization patterns were compared between one tree in a tent with a supplementation of pollen from five clones not represented in the tent and another tree of the same clone subject to open pollination outside the tents. By using DNA markers the paternity was determined for 48 seeds from each tree.

In this study, pollen contamination (measured by the number of seeds pollinated by pollen not belonging to any of the clones on the seed orchard) is compared between open pollination and isolated pollination environments in a Scots pine (Pinus sylvestris) seed orchard called Västerhus, located outside Önsköldsvik. In this seed orchard a tent experiment is taking place. Skogforsk has built six large tents covering 12-14 trees with each tent. Fertilization patterns were compared between one tree in a tent with a supplementation of pollen from five clones not represented in the tent and another tree of the same clone subject to open pollination outside the tents. By using DNA markers the paternity was determined for 48 seeds from each tree.

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.

Rabbits carry a high risk of anesthesia related death. This study was part of a project to develop a form of total intravenous anesthesia (TIVA) with minimal effects on cardiac, respiratory and metabolic parameters. In the study, TIVA with sufentanil and midazolam (group TIVA, n=9) was compared with inhalation anesthesia with sevoflurane (group SEVO, n=9) in female rabbits undergoing surgery (ovariehysterectomi). All rabbits were pre-medicated with medetomidin and carprofen before anesthesia induction. Anesthesia was induced with TIVA (2.3 ?g/ ml sufentanil, 0.45 mg/ ml midazolam) at a rate of 4 ml/ kg/ h and the mean induction dose was 0.4 ?g/ kg of sufentanil and 0.1mg/ kg of midazolam.

Good physical, psychological and social health is pursued both at work and at home. There is no current research into the health of ski instructors despite the physically demanding nature of skiing and high injury rate. The purpose of this study is to map out ski instructors physical and psychological health and see if there are common injuries amongst them. This study is a descriptive and correlating study including a survey of ten questions with self reported data from the instructors. Five ski schools from Sweden participated in the study and 86 surveys got sent out to the ski school directors.The result from this study shows that ski instructor´s physical, physiological, well being at work, stress level and self efficacy is good.

In Sweden the climate makes it impossible to feed fresh herbage to cattle during many months of the year. During periods when preserved forage must be supplied it is important that this forage is stored in such a way that high quality is retained, both nutritionally and hygienically. Furthermore, it is essential that losses occurring when handling and storing the forage are kept as low as possible. This study compares storage in tower silos, bunker silos, big bags and bales,estimating dry matter losses as well as losses in metabolizable energy and crude protein that occur during storage. The results show that tower silos, bunker silos and big bags, the systems with the largest amount of forage and a long feed out period involve larger losses than bales, which are fed out immediately after being opened. As the feed out rate influences the losses, tower silos and bunker silos should be used during the period of the year when the feed out rate is as high as possible, i.e.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

The purpose of this report was to investigate how the abiotic factors (temperature, pH, nutrients, oxygen levels and water content) would affect the decomposition of oil-contaminated soil and how a variance in structured soil would affect the decomposition-rate. A minor field-study was made and soil where structured in five different ways (one was a default pile and was used as a reference). The study took place over 137 days and three samples were taken (start, middle, end) and analyzed for aromatic and aliphatic compounds. The result of this study shows that there is a significant difference between all methods for the aliphatic compounds and no significant difference for the aromatic compounds. The abiotic factors that affect decomposition vary from organism to organism, depending on what type of environment it will function the best.

The aim of this study was to find possible relations between behaviour and physiology for puppies during different parts of a puppy test. This work deals mainly with the physiological part of the study. Thirtysix puppies, från five litters, were tested in a behaviour test where heart rate was measured and saliva samples were collected before and after each part in the test. Saliva and urine samples were analyzed for corisol concentration as an indicatior of stress. The tests were performed during two consecutive days in the breeders' home when the puppies were seven weeks old. In addition, heart rate and cortisol levels were also measured in the bitch since we were interested in finding out if there were any relations between physiological levels in bitches and puppies.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

Hard-to-heal ulcers are resource intensive due to the fact that they are difficult to treat and especially vulnerable to bacterial invasion. The bacterial culture contaminating these wounds often consist of several different bacterial organisms that originate from endogenous sources. Necrotic material in ischemic ulcers provide nutrition which support bacterial reproduction, increasing the risk of infection. Determining causative pathogen in infected ulcers proves to be difficult when culturing swab samples, however Staphylococcus aureus and hemolytic streptococci generally act as primary pathogens.    The aim of the study was to investigate if the detection rate increased for S. aureus and hemolytic streptococci when culturing swab samples from ulcers on Columbia CNA; a media selective for gram-positive bacteria.

This report studies the possibility of using some sort of radio sender and transmitter in order to position skis lost in powder snow. It is concluded that a RF-solution on the 433 MHz frequency should be the most efficient. Different forms of directional antennas are examined and studies show that in theory the best suited is the so called ?Yagi-Uda antenna?. A solution based on using a Receive Signal Strength Indicator value together with the above mentioned directional antenna is developed.

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.