The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

Bakgrund och problemformulering: Det är ett problem för mindre-och medelstora företag då redovisningsstandards som redovisningen upprättas enligt har varit onödigt komplicerad utifrån de behov användarna har av redovisningen. Sveriges förenklingsarbete har bland annat kännetecknats av förenklingar för de små-och medelstora företagen. Förenklingsarbetet benämndes K-projektet vilket delvis har till syfte att tillgodose användarnas behov av finansiella rapporter. K2 är det förenklade regelpaket som riktar sig till mindre företag såsom mindre aktiebolag där banker är en av de primära användarna av deras finansiella rapporter. Då K2 medför förenklingar, schabloniseringar och en mindre rapporteringsskyldighet får detta konsekvenser för bankerna eftersom de efterfrågar mycket information vid en kreditbedömning av ett företag för att fatta välgrundat beslut.

The Swedish Welfare Act § 4 says that "Animals must be kept and cared for in a good environment for animals and in such a way that promotes their health and allow them to behave naturally." Pigs in the wild spend 80% of their waking hours walking around and rooting for food, eating and exploring their environment with its snout. Fattening pigs in commercial farms spend 80% lying doing nothing. A lactating sow is lying down most of her day, and only 10-20% of the body surface is in contact with the floor, so the pressure is high on these spots. Piglets lie down and paddle with their legs, with high liquid content in the tissues, several times an hour, to stimulate and massage the sow's udder. In the existing system, these individuals are held more often on floors that are anything but inviting to sleep on.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

Root rot is a big hurter and a huge economic problem for the Swedish and European forestry. The severest hurter is Heterobasidion annosum (Fr.) Bref and it occurs as two different species in Sweden. Commonly referred to as the P-type (Heterobasidion annosum s.s. (Fr.) Bref.) and the S-type (Heterobasidion parviporum Niemelä & Korhonen). Therefore a lot of research has been carried out in this topic to find a solution and reduce this problem, one alternative that have shown to be profitable is stump treatment in thinnings.

Bringing back the nutrients from the city to the country is becoming increasingly important, as the world?s stores of nutrients get more exhausted. Sewage sludge is an unapplied resource, rich in plant nutrients, which could replace parts of the commercial fertilizers used in Sweden today. Sewage sludge may contain large amounts of pathogens, such as Campylobacter and Salmonella, why use can cause severe spreading of infections, both to animals and humans. These pathogens have the ability to survive for a long time in soil and water and therefore some sort of treatment of the sludge is recommended before use.

Today we are living in a time were impulses from other places and cultures constantly grow and the contact over the boundary is getting bigger. We se satellites pictures over the world, we hear about worldwide ecological problems, we learn about other different lifestyles, we cock food that are inspired from the worlds many kitchens, we shop more and we can travel to different parts of the world. My problem was to find out how cultural phenomenon spreads to a greater extent global and how this transference take place, but also be able to se what factors that has a part in the cultural spread.What I found with help from my literature study was that trough improved communication and transports has gained mobility in the world and people can take part off others culture.The world is shrinking and this means that human beings identity is changing and this create a so-called hybrid mixture. Culture is what we human beings create. Culture can be seen as a community phenomenon for the most parts.

Idag är anställda inom kundtjänst på svenska storbanker ofta 20 till 30-åriga, nyexaminerade akademiker som ser kundtjänstyrket som en inkörsport till en fortsatt karriär inom banksektorn. Dessa medarbetare är med andra ord ofta inställda på att så snabbt som möjligt gå vidare i sin karriär.I deras dagliga arbete förväntas de, av både arbetsgivare och kunder, vara välinformerade om bankens produkter och tjänster men även ge en högkvalitativ och ofta personlig service. Många banker har högt uppställda, kort- och långsiktiga, säljmål som de anställda förväntas uppfylla vilket är ett ytterligare prestationsmoment i det dagliga arbetet för en kundtjänstanställd. Detta ställer krav på de anställda att vara stresståliga, flexibla, välinformerade och i många fall utbildade för att arbetet skall kunna utföras väl.Författarna vill med denna uppsats undersöka hur chefer på svenska storbanker går tillväga för att upprätthålla en hög grad av motivation hos sina anställda i detta konkurrensutsatta och säljinriktade arbetsklimat där en stor andel av personalen är angelägna om att inom en snar framtid gå vidare i sina karriärer och avancera från sin nuvarande roll. Vad de anställda inom kundtjänst anser motiverar dem i deras arbete är en annan fråga författarna ämnar undersöka.De banker som författarna har undersökt är Handelsbanken, Nordea och Swedbank.

Bankerna visar en hög tilltro och en positiv inställning till hur risk mäts i Basel II. Det är framför allt möjligheten att minska kapitaltäckningsgraden som ger upphov till den positiva attityden. Den finansiella turbulensen hade förväntats medföra ett större ifrågasättande av Basel II och dess riskbedömningar, men så är inte fallet. Det verkar dock finnas ett samband mellan bankernas tilltro till Basel II reglerna och i hur stor utsträckning bankerna drabbats av nedskrivningar till följd av bolånekrisen som blommade ut under år 2007. Efter att ha konfronterat bankerna med frågan om varför inte Basel II eller motsvarande riskmätningsmetoder varnade de europeiska bankerna när de köpte på sig de amerikanska problemderivaten i samband med bolånekrisen som blommade ut under år 2007, märks en förändrad och mer kritisk attityd till Basel II:s riskuppskattningsmetoder hos en del respondenter.

The fungus Gremmeniella abietina causes damage to conifers that can lead to tree death. In 1999 and 2001 the pathogen caused severe attacks in Sweden, where about 500 000 ha of pine forest were affected. Trees of all ages were attacked, but mainly forests between 30-60 years that were ready for their first commercial thinning. After recommendations from the forest agency, sanitary fellings were made to trees that had more needle loss than 85%, a total of about 50 000 ha. Economic losses have been estimated to more than one billion SEK.

Sammanfattning I dagsläget är Sverige tillsammans med Malta det enda landet inom EU som tillämpar lagstadgad revision för alla aktiebolag oavsett storlek. I syfte att tillämpa undantaget enligt EG-rättens fjärde bolagsdirektiv tillsattes en utredning av den svenska regeringen. Denna utredning syftade till att utreda vilka åtgärder som krävs för ett avskaffande av revisionsplikten för de små aktiebolagen. Det före detta justitierådet Bo Svensson bland andra genomförde och presenterade denna utredning i mars 2008, vilken stödjer ett avskaffande av revisionsplikten. Majoriteten av de små och medelstora företagens finansiering sker idag genom banklån.

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

The interest for locally produced food is increasing due to consumer concern about the environment, distrust of industrial foods and a demand for high quality products. Apple is the predominant fruit crop in Sweden, and by processing apples into cider and vinegar, these products could significantly contribute to the development of the market of local foods.In this study different yeast types and different bacterial cultures were evaluated for their suitability in cider and vinegar production from cloudy apple juice. Ten apple cultivars (Aroma, Baldwin, Belle de Boskoop, Bramley, Cortland, Gravensteiner, Ingrid-Marie, Jonathan, Rubinola and Spartan) were also evaluated for their suitability for production of juice, cider and vinegar. Chemical analyses including total soluble solids, titratable acidity and total phenols were performed on the products along with sensorial evaluation by taste panels.The yeast strains were shown to have an effect on fermentation rate and the resulting content of total phenols in ciders fermented from cloudy apple juice. Dry commercial starter strains gave a higher appreciated cider compared to cider that was spontaneously fermented, and the ale yeast Safale S-04 was concluded to be the most suited for fermentation of cloudy apple juice.For vinegar production, the bacterial culture had an effect on TSS, but not on any other chemical or taste characteristics.

About 80 % of all Swedish dairy cows are kept in tie-stalls, but loose housing is increasing, probably because it is more profitable for the farmer. The design of the floors is of cruicial importance to the cows well-being. Traditionally, the most common type of floor in the alleys of a cubicle system still is a slatted manure-draining floor made of concrete. The typical Swedish design has 125-mm slats and 40-mm slots, maximally. With too wide slots, there is an increased risk of injuries to the claws when the cow makes a hasty move.

In our globalized society massconsumption is widespread. However there is a trend showingthat people are starting to re-use clothes instead of buying newly produced garments. Reasonsfor buying secondhand clothing are many. During the 1950s people strived to look likeeveryone else but in the 1960s this changed. Subcultures grew stronger.