The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon the year of 1990, might imply stricter regulations for Swedish farmers. A regulation or other forms of economic incentives is probably necessary to reduce the emissions originating from the agricultural sector. This study aims to investigate the economic and managerial impact on two agricultural firms with differing production system given that a constraint on green house gas emissions is introduced. Gases included in this study are carbon dioxide, methane and nitrous oxide.

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.

Urban trees have very little in common with trees on natural sites, such as forests or pastures. Trees in urban environments are often planted in packed soil and in small volumes. This can lead to decreased availability of water and oxygen, as well as deteriorated ability for the soil to store nutritional elements. Also above ground the tree usually have limited space in cities. Regulations on free height over roads and cycle tracks demands high stems at an early stage of their development.

Industries with energy costs as a large proportion of their total costs are greatly affected by the instruments deployed to cope with the Swedish climate and energy policy goals. With energy costs representing more than 30 % of the total costs, tomato cultivators are one of the affected industries. In order to remain competitive with other countries, a more resource- and cost-efficient cultivation of tomatoes in greenhouses is desirable in Sweden. Based on the concept of industrial symbiosis, this study investigates the prerequisites for a resource-efficient production of locally grown tomatoes in Sweden through the utilization of low grade industrial waste heat. The study is based on the foundry industry as the supplier of waste heat.To investigate the environmental, technical and economic potential of the exchange of waste heat, a comparative life cycle assessment, an inventory of the supply of industrial waste heat in Sweden, a compilation of potential technologies for the recovery of low grade industrial waste heat for heating greenhouses and a comparative life-cycle cost calculation were carried out.

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.

During the 1960´s and 1970´s the number of grey seals in the Baltic Sea was decreasing rapidly, mostly due to hunting and toxic substances like DDT and PCB. When hunting became less intense and toxic substances decreased in the environment the grey seal population started to increase. Today grey seals are found common in the Baltic Sea and have started to become a big treat and a problem to the fishing industry. The grey seal destroys and enters fishing traps and consumes large quantities of the fish that have been caught.The knowledge of the grey seal, like abundance and food preferences, is today limited. It is also important to define the position of the grey seal in the ecosystem in the Baltic Sea and to be able to predict changes that could occur if the population would rapidly decrease or increase.

The primary goal of this study was to investigate how the radial growth of retained trees responds after thinning-from-above. The National Board of Forestry which initiated this study, was interested in whether there were differences in the growth-response between the tree species Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) Karst.). Another question of issue was if there were differences in the growth response between trees of different sizes. It is within the framework of the National Board of Forestry?s, Continuous Forests Project that these urgent questions are to be answered.

During the 1960´s and 1970´s the number of grey seals in the Baltic Sea was decreasing rapidly, mostly due to hunting and toxic substances like DDT and PCB. When hunting became less intense and toxic substances decreased in the environment the grey seal population started to increase. Today grey seals are found common in the Baltic Sea and have started to become a big treat and a problem to the fishing industry. The grey seal destroys and enters fishing traps and consumes large quantities of the fish that have been caught.The knowledge of the grey seal, like abundance and food preferences, is today limited. It is also important to define the position of the grey seal in the ecosystem in the Baltic Sea and to be able to predict changes that could occur if the population would rapidly decrease or increase.

The purpose of this thesis is to show how a good approach can be designed, focusing on the southern approach to the Swedish town Vilhelmina. Prior to the car being part of everyday life, the approach was a road where the town showed itself from the very best side. When the amount of traffic increased, so did noise and other disturbances, and as a consequence industrial areas replaced the residential buildnings at the approaches. Today, the pendulum is turning back and in recent years the approach is regarded as a place to introduce the town. The approach is also the place where cars should slow down from the speed of the main road to the speed of the city.

For many providers of ERP-system, Poland is one of the most valuable markets in Central andEastern Europe. The Polish market for ERP-systems is still a growing market, especially; wecan see the low utilization of ERP-systems among small and medium-sized enterprises. Thisis due to several factors, primarily the cost of implementing the system and the necessary infrastructure.Subsequently due to the lack of knowledge, where there is no sufficientknowledge of the benefits arising from the use of an ERP-system in their business, and thereis a fear within the companies that its business would start stagnating.This paper investigates the implementation process of a Polish consulting company whichworks towards small and medium-sized businesses. The key success factors will be studied inthe implementation of ERP-systems, and the instance factors of the interrelationship betweenthe consultant and client from a consultant perspective. The review of the literature has beenidentified and discussed in relevance to the empirical study.

Numerical simulations play a vital role in both static and dynamic stability assessment of electric power systems and the foreseeing of voltage collapse. Simulations performed by Svenska Kraftnät(SvK) are mainly done in the specialized voltage collapse predicting software tool, SPICA and the more all?purpose software tool, ARISTO.The grid operators at SvK use SPICA to predict the maximum transfer limit at specified sections (in this report the section in concerns is the southern part of Sweden i.e. interface1 4). SPICA is mainly used as an online application by using actual states from the grid, these states update every quarter of an hour.This thesis is a continuation of the master thesis SPICA ? ARISTO JÄMFÖRELSE by Jakob Katzman and Johan Fält.

Street trees have had a prominent role in Vetlandas history from the turn of the century up to present day. Many trees have unfortunately been taken away through the ages, but most of them luckily remains and most of the streets in central Vetlanda are still tree lined. The comprehensive inventory that has been made shows that lime is the dominant species in Vetlanda with no less than 62 %. The age division is quite even with one peak at the turn of the century, one during the ?60s and another during the ?90s.

Being an architect I create spaces with roof, walls and fl oor. The availability of the essential materials to create such spaces is practically unlimited. The materials also play a significant part to the character of the created space. I hope to contribute to the general understanding of materials as elements in the design of urban spaces by having intensely explored one specific material in depth, pointing out its bad and good qualities. I am of the opinion that the reason for choosing a material shouldn?t be because of a shortage of knowledge, facts or references, but what character you want for the room. When travelling across Europe, it sometimes feels like clay paving is everywhere, but back in Sweden it is almost unseen of in modern landscape architecture.

The objective of this thesis was to investigate what influence nature conservation measures taken at regeneration felling. Factors analysed were the forest owners´ situation and their characters, and information activities from wood-suppliers and the Regional Forest Board (RFB). The inventory was performed with a posted questionnaire followed up by telephone to forest owners and a posted questionnaire to wood-buyers. The forest owners were grouped in three strata, depending on the quality results (D- polytax inventory) of the taken forest conservation measures, and for this investigation forest owners were sampled from the population in the tree groups. In total 73 % (41/56) of the sampled forest owners answered the questionnaire Group A (17 answers): Good judgement Group B (19 answers): Bad judgement Group C (5 answers): This group was formed from the forest owners that were informed, by RFB, about nature conservation measures and culture history consideration before the regeneration cutting.

Tvättrådsetiketter är en relativt liten detalj på plagg, som dock har en stor betydelse för plaggets livslängd och dess miljöpåverkan. De flesta har nog upplevt att en tvättrådsetikett har blivit oläslig i ett plagg. Det är viktigt att etiketten förblir läslig under hela plaggets livslängd, för att skötseln av plagget ska utföras på ett korrekt sättoch med en så liten inverkan på miljön som möjligt. Därför har kvalitén på ett antal etiketter av olika material och olika framställningsmetoder testats. Det för att sevilken av dessa som är det bästa alternativet kvalitets- och miljömässigt.