Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The Growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Using biofuels from regeneration cuttings is becoming more common in Sweden. Ash from the combustion of biofuels contains many valuable nutrients and base cations. The Swedish Forest Agency recommends that ash should be recycled to clearings where biofuels have been removed, to avoid future impoverishment of Swedish woodlands. In Jämtland, in northern Sweden, a large quantity of biofuels are taken out from cuttings but ash recycling has not yet been tried. The aim of this thesis was to examine the conditions for ash recycling in Jämtland regarding to soil chemistry and heavy metal content in soil and biofuels.

The price trend on rapeseed the latest years has led to an increasing interest to grow the crop among many farmers in Sweden. The price trend has resulted in more than a doubling of the oilseed area since the early 2000s. For many farmers it is an advantage to increase cultivation of rapeseed because of the high proportion of cereals in the crop rotation on many farms, but it is not just benefits. The risk of the fields being infected by clubroot increases within frequent rapeseed cultivation and it often leads to subtantial economic losses. Clubroot is caused by Plasmodiophora brassicae that is a soilborne pathogen in genus Protozoa and its resting spores can be found in the soil for up to 18 years.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

In order to optimize calf welfare and health it is important to know the behavior of cattle in free ranging conditions. When the cow is about to give birth to a calf she will leave the heard about 12 hours before. It is then rather obvious that isolating the cow about calving time in a single pen is imitating the cows? natural behavior. To save space and minimize building cost it?s common that the farmers build calving pens for four of five cows especially at larger farms.

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.

Demands on businesses are constantly increasing and the competition in the market-place is becoming ever tougher. To gain the long-term confidence of customers, not only the best businesses, but also the best supply chains are required.Volvo Cars is experiencing a changing competitive situation and their retailers are having trouble stocking the right spare parts. Shorter product life cycles and the Growth of Volvo?s product program result in an increase in the number of spare parts to be stocked. In order to adapt to market trends and meet customer demands, Volvo has developed the LDC model, establishing a number of regional warehouses in strategic locations in Sweden, de-signed to supply spare parts to the regions? retailers through so-called Vendor-Managed In-ventory (VMI).The purpose of the study is to examine Volvo personbilar Sverige?s (VPS) motivation for a modified customer-service strategy through LDC.

To explore how children use dialect, and whether the dialectal language develops during Growth might be of interest from a speech language pathologist?s point of view as the dialect could influence the child?s speech. Previous research is often based on older material and/or examines the speech of adults.  In the present study, everyday language in groups of south- eastern Swedish speaking children was investigated. The aim of the present study was to examine to what extent typically developed children of the ages of  5, 8 and 11 years use dialectal language. A further purpose was to discover which dialectal characteristics that were present in the different age groups, and how they differed.

SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the Growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.

The focus of this project was to characterize the occurrence of ESBL-­?producing bacteria in two irrigation water ponds in Southern Sweden. Samples were taken from two ponds nearby each other, from which analyses were made based on levels of community and individual isolates. Community samples were used for attempts for characterization of resistance patterns in irrigation water using the Omnilog PM-­?plate system. The Growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade. in irrigation water using the Omnilog PM-­?plate system. The Growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade..

Bland tillväxtföretag i Sverige är företag som säljer högteknologiska produkter välrepresenterade. Styrning i dessa är en utmaning, speciellt av försäljningsfunktionen som utpekats som hjärtat i dessa företag. Simons hävstänger för strategisk styrning omfattar fyra perspektiv som denne menar bör uppmärksammas för att skapa balans i strategisk styrning och i sin tur nå lönsamhet och tillväxt. Dessa är det diagnostiserande perspektivet, det interaktiva perspektivet, värderingsperspektivet samt det gränsskapande perspektivet. Personlig försäljning är en kritisk komponent för högteknologiska tillväxtföretag.

The aim of this study has been to describe the ongoing region enlargement process in the region Mälardalen, located in the east part of Sweden, and to investigate how this process can affect the local level. The study is especially orientated on public communications and accessibility. The intention has also been to examine how the local accessibility can affect the re-gional development in Mälardalen. The local investigation object that has been chosen for this research is the city Strängnäs, situated in the province of Södermanland. The city of Strängnäs and the cities in it?s near geographic surroundings has been the benchmark for this casestudy, in which the local accessibility with public transportation has been investigated.

In this paper discourse analysis on the Ethiopian National Action Program (NAP) to combat desertification is made. The aim is to describe how the overall image/picture of desertification, its causes, and effects and of possible solutions are presented in the NAP. The result of this analysis shows that the main cause of desertification is human activities mainly due to the poorly developed socio-economic situation in the dryland areas. It is indicated that an excessive dependency of the rural population on the natural resources, particularly land, is the major cause of land degradation and this deterioration of land is said to have been caused by the rapid population Growth, overgrazing, forest clearing as well as past government and institutional failures. In addition it is indicated that the effect of desertification usually involves ecological changes that sap land of its ability to sustain agriculture and human habitation, therefore the most serious threat to human welfare.

This study highlights the importance of computer technology and its impact on elder care staff's skills development in the public sector. The government presents the digital agenda within which information and communication technology today is considered to have a potential for sustainability, Growth and development. According to the EU Commission, there are several important elements that should be improved to digitize the workplace. Among these are digital literacy, collaboration between agencies and increased investments in research, education and innovation. New technology can be understood in different ways by individuals, some see the computer as something positive and exciting, while others may find it hard to see the opportunities for learning and development.