Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

Festulolium (Festulolium) and tall fescue (Festuca arundinacea) has not been grown inSweden over a longer period. So far there is no greater area cultivated, but the area isincreasing. Festulolium and tall fescue are expected to eventually replace meadowfescue in many leyseed mixtures to dairy cows in southern and central Sweden. Tallfescue has in recent years become popular again. Festulolium is a hybrid betweenryegrass and fescue.

AbstractA prerequisite to be able to use semi-natural pastures in an optimal way is knowledge about their conditions and properties. One thing to consider is the amount of herbage mass that can be produced during one season on different types of semi-natural pastures. That knowledge makes it easier to choose which type of animals and how many you are able to have in each paddock to maintain a high biodiversity and achieve the desired production of the animals at the same time.This study was performed in nine different semi-natural pastures around Uppsala. The paddocks were already mapped with regard to different vegetation types. Exclosure cages were placed on previously fertilized, mesic, dry, shaded and wet vegetation.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Climate changes today are mainly caused by anthropogenic activities and the increased emissions of greenhouse gases to the atmosphere and this has raised questions on how to reduce the usage of fossil fuels. Ethanol is a good alternative to conventional gas and has been used in Brazil since the 1970 ?s. In Sweden several newspapers has written about the poor working conditions on many farms thus making the Swedish company SEKAB design a certification for their ethanol to ensure that it can be considered to be a sustainable alternative.Furthermore WWF has developed a certification tool called Bonsucro in cooperation with Coca Cola, Ferrero group, BP and Shell. This is due to the fact that no global certification tool has been available up until now.

In this report the importance of irrigation scheduling in dry climate is shown, how it can save water and energy; how this method can improve crop yield by supplying the right amount of water at the right time. It is shown how irrigation scheduling and irri-gation technology together increase the irrigation efficiency..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

During the last decades the fertility of dairy cows has declined in the same rate as the milk yield has increased. This is a result of the negative genetic correlation between milk yield and fertility, failure to show estrous signs and metabolic problems in the cow. The purpose of this review was to investigate the function of metabolites and hormones as markers for disturbances in fertility, health and production in the dairy cow. There are several metabolites that are suggested to indicate the cow?s energy balance.

The aim of this study was to examine if the predictions of the herbage quality in the software Grazemore Decision Support System (DSS) gives a reliable ground for milk production in the north of Scandinavia. Pasture samples from one research farm (Umeå) and one organic farm (Nordingrå) was analysed on crude protein and organic matter digestibility. The results were statistically compared to the predicted values. Measured and predicted herbage mass was compared and a control if the predictions of milk production improved if the predicted input were replaced by the values from the analysis, was made. The concentration of crude protein was underestimated by the model on both farms and the relationship between actual and predicted values was poor. Mean Prediction Error (MPE) was 24% and 31% respectively.

Kenya is a country of 35 million people and is situated in Eastern Africa. 70% of thepopulation works within the agricultural sector and for many of them food insecurity is amajor problem. Maize and beans are today the staple food for many households. Goodfarming conditions enable two harvests per year and a potential maize yield of 4-5 tons perhectare.A major problem for many farmers in this area is the increase of the weed striga. The weedcauses severe yield losses, and has a major economic impact on smallholders.

Aluminium sulphate (Al2(SO4)3) is usually added during the drinking water treatment processin order to precipitate organic and inorganic material, resulting in aluminium-based drinkingwater treatment residual sludge (WTR). Since 2003 Swedish law no longer permits WTR tobe deposited in lakes, and there is an interest to explore the possibility to utilize WTR as soilamendment. The aim of this study was to examine the effects of WTR application on cropgrowth and concentrations of macronutrients and trace elements (including micronutrients andpotential toxic elements). A greenhouse pot experiment was conducted with three soils; a clayloam rich in phosphorous (P), a loamy sand rich in P, and a silty loam with a low soil Pconcentration, and two crop species Italian ryegrass (Lolium multiflorum Lam. cv.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

A common perception is that fungicide treatments increases yield, but that the nitrogen of the particular grain is diluted so that the overall removal of grain nitrogen from the field remains unchanged. The aim of this paper is to demonstrate that a healthy crop reduces the risk of nutrient loss from agricultural land. The results from genotype and plant protection trials often show constant nitrogen content in the grain, although the yield has been increased. Results from such experiments are therefore processed in order to confirm this and show that it is no statistically significant difference between the protein content (and also nitrogen content) in crops which have undergone fungicide treatment compared to crops which remained untreated. The trials processed have been carried out in the southernmost part of Sweden and are distinguished to concern winter wheat production.The explanation to the results is that a healthy crop is able to maintain the biological functions of the plant in a more efficient way than a crop damaged by a fungal infection.

The coproduct, dried distillers grains + solubles (DDGS) from ethanol production based on wheat contains much rumen degradable protein and fiber with low digestibility. To compliment this quality in an effective way a grass silage low in protein and much digestible fiber is needed. The aim of the study was to investigate the effects of adjusting the crude-protein concentration and fiber quality of the silage when feeding DDGS and of varying the inclusion level of DDGS, when feeding the adjusted grass silage, on intake, milk yield and composition, faecal traits and feed efficiency. Four different total mixed rations were compared. The normal grass-clover silage had a crude protein content of 17,8 % and an NDF content of 46,2 % of dry matter. The adapted grass silage had a crude protein content of 14,6 % and an NDF content of 52,9 % of dry matter. The diets were formulated to have similar nutritional content except for A + 4 which had a higher content of rumen degradable crude protein and a lower concentration of NDF.