Vinderosion på jordbruksmark har länge varit ett välkänt faktum trots att någon utförligare undersökning om dess omfattning och skadeverkan inte tidigare genomförts. Mot bakgrund av detta har därför ett nordeuropeiskt projekt, WEELS (Wind Erosion on European Light Soils), dragits i gång som syftar till kartlägga vinderosionen på sandig jordbruksmark i norra Europa och som man i slutändan hoppas ska kunna resultera i en vinderosionsmodell. Detta har genomförts med SOIL modellen, en matematiskt fysikaliskt baserad modell för simulering av vatten och värmeflöde i en skiktad jordmånsprofil..

Syftet med denna undersökning var att undersöka och beskriva hur arbetet med miljö och natur kan genomföras i förskolan. Undersökningen bygger på kvalitativa semistrukturerade intervjuer med nio stycken pedagoger från fem olika förskolor, i en kommun i Västsverige. Resultatet av undersökningen visar att det finns många olika sätt att arbeta med miljö och natur i förskolan, såväl praktiska som teoretiska. Att arbeta med återvinning, kompostering och samtala om bevarandet av resurser, var några av de aktiviteter som undersökningens pedagoger brukade göra. Det framkom också i undersökningen att det i arbetet med miljö- och natur finns vissa hinder som t.ex.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Bakgrund: Familjefo?retag a?r en dominerande fo?retagsform i ma?nga ekonomier. Trots detta finns fo?rha?llandevis fa? studier pa? omra?det. Familjefo?retag innehar flertalet karakta?rsdrag vilka utma?rker dem som fo?retagsform.

The aim of the study was to investigate whether the sedation method had an effect on the screening result for hip dysplasia (HD). Another aspect considered was if the dog?s weight had an impact on the results. This study was a follow up on the results from an earlier study of sedation routines in Swedish dogs. The breeds included in this study were the same as in the earlier one; German shepherd, Bernese mountain dog, Boxer, Newfoundland, Rottweiler, Saint Bernard, Golden and Labrador Retriever.

One of the environmental problems today in seas, lakes and streams is eutrophication. This is often caused by nutrients such as phosphorus (P) and nitrogen (N) that leak from agricultural areas. A measure to partly prevent the nutrient discharge is to construct or restore wetlands.In order to control the efficiency of nutrient reduction of existing wetlands in the county, the administrative board in Västra Götaland wants to find different criterias for reference wetlands. These reference wetlands should represent other wetlands and be used in future evaluations of reduction of nutrients and design of constructed wetlands. According to the administrative board in Västra Götaland the reference wetlands should have a catchment area of about 50 hectare consisting of at least 70 % arable land, to represent wetlands created to remove nutrients.

I denna studie har vi undersökt vilken betydelse den interna kontrollen har för revisorn vid utförandet av en revision. Syftet med studien var att studera den praxis som revisorerna har gällande intern kontroll samt att öka förståelsen för vad de anser är viktigast i den interna kontrollen, men även hur de går tillväga om det finns brister.Det empiriska materialet insamlades genom att fyra intervjuer genomfördes med revisorer från fyra av de större revisionsbyråerna i Sverige. Intervjuerna genomfördes på respektive revisors byrå. Vi valde en kvalitativ forskningsansats eftersom vi ansåg att det var den mest lämpade metoden utifrån vårt syfte och de utgångspunkter vi hade. Vårt mål med studien var inte att generalisera vårt resultat, vi ville istället öka förståelsen för det studerade problemet.Den teoretiska referensramen utformades för det första utifrån de regler som finns för revisorerna, det vill säga Revisionsstandard i Sverige.

Unwanted vegetation on the land of electric transforming stations is a problem, in the sense that it contributes to higher fire risks and also constitutes an obstacle for people performing maintenance operations at the station. Such unwanted vegetation is controlled using herbicides and mechanical measures. Since the use of herbicides implies environmental hazards, there is a need to find alternative ways of fighting the unwanted vegetation. Investigation into suitable plants for ground cover, trials in the greenhouse, trials in the field, soil analyses and compilation of experiences from similar trials are parts of this work. The paper also contains analyses of possible environmental benefits and economical gains. There is also a final discussion of some proposals regarding alternative weed controlling methods.

This report consists of  an anlysis of the imapct of a dam failure at Tjärnviksdalen in Ragunda, Sweden. The analysis is conducted using the EU model for environmental impact assessments, as well as a group interview. The presentation of the results in the form of a map  where the water level has been raised to the level that the County Board  of Jämtland considers to be possible in case of a dam failure.The result of this work is a detailed analysis of the consequenses that a dam failure would cause, the result consider everything from the direct consequences of the water column to an analysis of the chemical changes that the water would undergo.Parts of the analysis have shown that the purification centre and the old deposits will have the biggest impact on Hammarstrand. Both the purification centre and the deposits will realise chemicals to its nearest environment and because of the flooded purification centre the city will not have the ability to clean the water. .

A degree thesis about quality control and assurance in construction. Made in cooperation with Wästbygg. An analysis was made of the self-monitoring control that is conducted during the construction. The data was collected from interviews from personnel employed by Wäsbygg as either work-leader, project-manager or quality- and environmental-coordinator. During the study there was also a review of the literature in the subject.

[?If we zigzag in the middle, it?s OK?] The purpose of the following study is to examine the relationship between tourism and religion in a Balinese context. We look specifically at changes in religious practice, culture and mentality, as well as how religious philosophy is used as a tool for limiting the negative impact of tourism. The methods used are semi-structured interviews and participant observations. Central themes in the following essay are globalization in the form of tourism, westernization, subsystem theory and capitalism, which also make up the theoretical framework.

This master thesis deals with two case studies in environmental archaeology and battlefield archaeology focusing on two major events in the late history of the Swedish coastal town Umeå and its nearby village Sävar. Established in the early 1600's, Umeå was known for its export of timber and import of cereals. The town has suffered from numerous fires, the fire in 1888 being the most devastating. Few written records of the town remain from before the 1900's. The latest war in Sweden's history is documented in historical sources and took place at Krutbrånet, Sävar where the Swedish troops suffered defeat against the russian forces in 1809.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

Hudiksvall Municipality will build a new preschool. The goal is that the pre-school should reflect the municipality's environmental goals and meet building regulations. The wall structures that are compared in the report is an insulated wooden frame and a frame of lightweight concrete blocks from H + HWall structures are compared within the areas of U-values, air tightness, thermal storage capacity, fire ratings, moisture, durability, emissions and environment. In these categories the two wall structures will be rated in a scale from 1 to 5 and then the categories are weighted against each other. The weighting is based on Hudiksvall Municipality's assessment of the categories importanse for their final selection.The results of the comparison show that the concrete structure is recommended for the construction of pre-school with 27.55 points against the wooden structures 23.70 points.