Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The top selection of Swedish beef bulls are evaluated yearly by Svensk Köttrasprövning AB at Gismestad. The bulls are selected from six different breeds; Angus, Blonde d´Aquitaine, Charolais, Hereford, Limousin and Simmental, and are kept on straw bedding apart from a concrete alley in front of the feeding area during the six months of evaluation period. The bulls are evaluated according to their fertility scores, growth, exterior and temperament and the exterior, body posture and claw conformation reflect important qualities for their longevity. In spite of good values for fertility, it has been noticed in the last years that the fertility results and longevity have been unsatisfactory and claw and/or bone disorders have been suspected as a contributory cause. Persson et al. (2007) studied breeding bulls from Gismestad and other places, which had been slaughtered due to poor fertility (no pregnancies in the herd during their last year in service).

The concept of planetary boundaries was introduced in the year 2009 by a group ofresearchers led by Johan Rockström and Will Steffen. The group presented a draft of thelimits of the planet regarding nine Earth System processes concerning climate change, oceanacidification, stratospheric ozone depletion, atmospheric aerosol loading, interference with Pand N cycles, global freshwater use, land-system change, rate of biodiversity loss andchemical pollution. The starting point for the study presented in this report was that asustainable development only can be achieved if humankind stays within the boundaries. It istherefore, based on the ongoing urbanization, relevant to evaluate how cities affect the EarthSystem processes. The aim of the study was to investigate if Stockholm Royal Seaport (NorraDjurgårdsstaden), a district in the northeast of Stockholm with a clear environmental profile,affects the Earth System processes less than Stockholm in general does.

Few rectory gardens are today remaining in their former design and the cultural heritage that they represent are disappearing. Since 1987-88 the parishes are no longer bound to keep housing for their priests, which means that they, for economical reasons, are starting to sell their rectories. With this in mind, a group of people, growing up in rectories in Småland and Öland between the 1930th and 1950th, formed an interest group to save the memory of their rectory gardens. On the basis of their memories, they have written a couple of descriptions of the rectories, which describe the gardens content, design and the life they once lived there. With this compilation of the 14 rectory gardens I want to keep the memory of them and create a ground for future work in this field. Historically the rectory gardens played an important roll as patterns and examples in the countryside.

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: Can nutritional support contribute to the healing of pressure ulcers in elderly patients?Author: Anton Kinnander, Sandra SmidelikSupervisor: Elisabet RothenbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 12-04-11Background The number of elderly patients with co-morbidity is increasing in the western world. It is therefore reasonable to predict increasing incidence and prevalence of pressure ulcers. One study, published 2009, found that as many as 59 % of geriatric patients within the Swedish health care system had developed pressure ulcers. Symptoms vary from mild erythema to severe deep tissue damage and development of pressure varies from hours to weeks.

Syftet med denna studie är att göra en metaanalys kring användningen av utvärderingen Aktiveringspolitikens Janusansikte. Utvärderingen har genomförts i fyra stadsdelar i Malmö inom ramen för storstadssatsningen.Fokus har legat på att undersöka om resultatet av utvärderingen Aktiveringspolitikens Janusansikte har använts i de utvärderade verksamheterna, samt vilka faktorer som påverkar användande eller icke-användande av utvärderingar.För att analysera vilken typ av användning som har förekommit har Carol H Weiss modell för användning av utvärderingsresultat används. Denna har kombinerats tre förklaringsfaktorer för att försöka förstå varför det sker eller varför det inte sker någon användning av utvärderingsresultat. Dessa faktorer är den personliga faktorn, den kontextuella faktorn och utvärderingsfaktorn.Undersökningen visar att användningen av Aktiveringspolitikens Janusansikte inte varit så utbredd i de undersökta stadsdelarna. Däremot framkommer det en generellt positiv inställning till utvärderingar.

The plants in the genus Elatine are characteristic for oligo and mesotrophic lakes. This study focuses on Elatine hexandra one of the four species in Sweden. It is stated as vulnerable by the National Environment Agency and a conservation plan with guidelines to preserve the plant in Sweden is under preparation. There have been a few previous studies investigating this plant in other countries but this is the first one for Sweden. The aim of this study was to investigate the distribution, growth and reproduction of E.

For many years, sugar beets have been the most profitable crop for farmers with suitable growing prerequisites. During year 2007 when the grain prices increased and the EU reform decreased the payment for sugarbeets, it was no longer obvious to grow sugar beets in the crop sequence. With the latest agricultural reform in mind, farming has turned to a more open market and that is important for the independent farmer to adjust to the prevailing market presumptions. In the theory, scientists distinguish between unique and repetitive decisions. Unique decisions can be described as decisions made ones or not often. The opposite, repetitive decisions are decisons that have been made several times before.

Global catch fishery is said to been oppressed to its limit (Boyd & Schmittou, 1999), further implying aquaculture might be the only solution to the world demand for fishery products. The applied term aquaculture in this paper refers to the one used by NOAA (2008); breeding, rearing, and harvesting of plants and animals in all kind of water environments, including but not limited to ponds, rivers, lakes, and the ocean. According to Shamshak & Anderson (2008, p. 74) aquaculture has over the past 20 years been the fastest growing food sector with an average annual growth rate of 8.7%. It further represents approximately 37 % (Shamshak & Anderson, 2008, p.

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.

This report is commissioned by the Water and Sewage Agency in The City of Mariehamn, Åland. The basic aim is to investigate positive or negative effects of a relocation of the sewage pipe from a wastewater treatment plant, Lotsbroverket. The environmental licence of Lotsbroverket is to be revised and The Environmental Appeal Board at Åland?s Government and Administrative Board has made demands that several possible locations in an outer water area should be examined. The present location of the sewage pipe is in Svibyviken, which has been classified as an ?inner water area?.The objective of this work is to study to which extent the nutrient loading from Lotsbroverket influence the environmental conditions in Svibyviken, and to investigate the suitability of different locations of the wastewater pipe from Lotsbroverket.The way a coastal area looks, i.e., its morphometry, determines to a large extent its ecological characteristics.

Många av dagens ungdomar har svårt att komma in på arbetsmarknaden som en följd av att de saknar tidigare arbetslivserfarenhet eller eftergymnasial utbildning. Detta kan vara en förklaring till att allt fler väljer att studera vidare på universitet eller högskola. På programmet med inriktning mot personal- och arbetslivsfrågor vid Uppsala universitet har man låtit avsätta 30 procent av platserna för sökande med minst fyra års tidigare arbetslivserfarenhet. Detta innebär att en del av studenterna på programmet har arbetat i minst fyra år före studierna, medan andra påbörjat studierna direkt efter, eller i nära anslutning till gymnasiestudierna.Det huvudsakliga syftet med denna föreliggande studie var att undersöka vilken betydelse arbetslivserfarenhet har för universitetsstudenters lärande. Vidare avsåg den studera eventuella samband mellan studenternas arbetslivserfarenhet och deras syn på sitt eget lärande, samt mellan deras arbetslivserfarenhet och val av inlärningsstrategi, det vill säga ett yt- eller djupinriktat lärande.

Running water-pathways have played an important roll in Sweden and frequently been manipulated. One profound change was made during the period of logging when streams were cleared from obstacles as big boulders, sharp bends and side-streams. Dams and different constructions gave control of the stream water and the streams became channel-like with a homogen structure. This interference gave problems for many fish populations and resulted in a shortage of feeding habitat, over-wintering habitat, spawning habitat, unnatural flow regimes, sedimentation, unnatural temperature fluctuations. Many of these historical changes of the watersheds are now subjects for restoration, ie., bring back the streams to what we believed it was before the change. However, what once existed in terms of complexity is now gone and difficult toreplace.

This essay intervenes in the politics of urban segregation in Stockholm. The main aim of the essay is to analyze and describe how advanced marginality and territorial stigmatization are expressed in the lived experiences of four unemployed youths, that have participated in a labor market training program located in the ?social vulnerable? area Rågsved. With a theoretical framework based in Henri Lefebvre?s production of social space the empirical findings are interpreted in regard to how the youths produce social space in dialectical interplay with urban politics, advanced marginality, territorial stigmatization, and their local neighborhood.