The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

The conditions for a good silage process start with good wheather and choice of crop, then choice of harvesting machinery. The shorter and more mechanically treated crop, the better quality of the forage. (Pauly 1994). This study has examined the variations in chopping length depending on harvest method. Precision choppers works with a rotating chopping cylinder, where the crop is cut into pieces.

Examensarbetet utfördes på företaget Indexator AB som bland annat tillverkar lågvarviga vingmotorer för rotation av gripdon.

Vildsvinstammen har ökat snabbt i södra och centrala Sverige sedan några individer rymde ifrån fångenskap på 1970-talet. Vildsvin har aptit för jordbruksgrödor vilket resulterar i en konkurrens om dessa grödor mellan arterna människan och vildsvin i en s.k. interspecifik konkurrens. Detta utgör i sin tur en konflikt mellan jordbrukare och vildsvin. Denna konflikt verkar även förvärras av jägares förvaltningsmetoder som, enligt lantbrukare, innefattar ett bristande jakttryck och utfodring i för stor skala.

The purpose of this study was to investigate how the content of glucose, fructose, sucrose and fructan (WSC) varied in silage, haylage and hay harvested from the same field and at the same time of harvest. The study also investigated if differences in the WSC-fraction in the forages caused differences in composition of WSC in the colon of horses fed the forages. Hay, haylage and silage were harvested in the first week of June 2005 and stored for about nine months before feeding. Horses that were fistulated in right ventral colon and caecum were used, but only the colon fistula was used for sampling. The fresh crop and the conserved hay, haylage and silage were analyzed for chemical composition and WSC-fraction.

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.

The Kverneland Ecomat and The Ecomat Seeder has been tested in three different field studies. All the studies were conducted on soils with different clay content during 2005 in Säby outside Uppsala. In one of the trial spring ploughing with the Ecomat and spring ploughing and seeding with Ecomat Seeder were compared with conventional autumn mouldboard ploughing and spring mouldboard ploughing to conventional depth (22-23 cm). In this study the quality of the seedbed, the number of emerged plants and weeds, the pentration resistance and the yield were examined. Shallow spring ploughing (10 cm) with the Kverneland Ecomat has shown to be a good alternative to conventional autumn ploughing when growing spring crops. During the season 2005 tilling with the Ecomat resulted in a higher yield than conventional ploughing. In 2002-2005 the average yield for shallow spring ploughing was 4 percent higher than after conventional autumn mouldboard ploughing and 10 percent higher than after spring mouldboard ploughing to conventional depth (22-23 cm). In the other two studies, ploughing to different depth in the autumn with the Ecomat was compared with conventional mouldboard ploughing and stubble discing.

Today, high-yielding leys of good quality are a must for Swedish dairy and beef enterprises if they are to become profitable. Thus, it is of interest to evaluate the quality of the recently released high-yielding Festulolium hybrids ((Festulolium braunii (K.Rich.) A.Camus). The aim of this project was to determine at what phenological stage three different Festulolium hybrids should be cut in order to get the highest nutritional value. The hybrids studied were Hykor, Perun and Paulita. In the study I also investigated if leaf proportion of the crop could be useful for predictions of the crop content of metabolizable energy. The cultivars were grown in plots within a variety trial with ryegrasses.

The aims of the silvicultural method natural regeneration of spruce (Picea abies L. Karst) in birch (Betula pendula and pubescens) shelterwoods are to establish a new stand of tree seedl-ings and to protect those from high groundwater levels, frost damages and grass competition during its first life years. The aim of this work has been to (i) describe how shelterwood and stand characteristics influ-ence the results from using natural regeneration of spruce protected by a shelterwood of birch, and to (ii) compare those regeneration results with planting of spruce after soil scarification in clear-cut areas. Totally 17 harvesting sites have been inventoried and 15 of those included natural regenera-tion in birch shelterwoods, and two were subjects to soil scarification and planting of spruce. The sites represented 7-10 year old final cuts and are located in the coastal (eastern) region of the province of Norrbotten in Sweden. In all areas shelterwood and stand characteristics, as well as the number of main crop seedlings and the height of the highest main crop spruce seedling, were estimated and registered in all areas.

Arcoma is a company that develops and manufactures X-ray equipment for hospitals. One of the most crucial components is the digital detector. Due to the high cost it is made removable so it could be transferred and used in other X-ray apparatus. The detector is placed in a so called detector holder. The current detector has a rectangular shape which sometimes requires a 90 degree rotation to match the shape of the patient.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The object with this thesis is to evaluate which of the catch crops oil radish and white mustard in combination with establishment method, give the most effective nitrogen uptake. The main purpose of the catch crops is to reduce leakage of nitrogen. They are sown after the main crop and killed before the next crop. In Sweden the farmers gets subsidies to establish catch crops. The thesis is limited to the trail L3-9010 sited at HS- Malmöhus, Borgeby Gård, 237 91 Bjärred, Sweden, 2007. Only treatments with oil radish, white mustard and the reference treatments were studied.

Bakgrund: Trikompartmentell knäartroplastik (TKA) är en vanlig behandlingsmetod vid artros. Vid bildtagning finns rekommendationer författade av Svensk Ortopedisk Förening. Dessa täcker inte knäledsrotation på en frontalbild. Syftet var att ta reda på skillnader mellan röntgensjuksköterskors och radiologers rutiner att godkänna/underkänna knäfrontalbilder med TKA ifall knät projicerats roterat.Metod: Genom en enkät bestående av två till fyra frågor om fem frontalbilder på knän med TKA som elva röntgensjuksköterskor och nio radiologer fick svara på samlades materialet in. Bilderna visade fem olika knän som i denna studie respektive bedömdes som rak, lite utåtroterad, mycketutåtroterad, lite inåtroterad samt mycket inåtroterad.