To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses.As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

Makrocykliska laktoner har varit flitigt använda avmaskningsmedel hos olika djurslag sedan mitten av 1980-talet och används fortfarande. För att avmaskningsmedel ska vara så effektiva som möjligt är det viktigt att veta hur de tas upp och omsätts i kroppen hos olika djurarter. Detta för att kunna anpassa doseringen till olika djurslag. Några farmakokinetiska parametrar har undersökts för att se om det förekommer skillnader i upptag, distribution, metabolism och utsöndring mellan nötkreatur, får och gris. Genom att jämföra olika studier fann jag skillnader i halveringstid, AUC, Cmax och tmax mellan gris, nötkreatur och får.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses. As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Under lång tid har två olika inriktningar för redovisning utvecklats, den anglosaxiska och den kontinentaleuropeiska. Dessa traditioner har olika syn på syftet med redovisningen. För att möta globaliseringen inom kapitalmarknaden finns i dagsläget ett behov av att få en internationellt harmoniserad redovisning. Arbetet med att ta fram rapporteringsstandarder som ökar jämförbarheten och transparensen av företags ekonomiska resultat leds gemensamt av den internationella normgivaren IASB och den amerikanska normgivaren FASB. I dag finns ett förslag från IASB om att införa ett nytt sätt att rapportera resultat, total recogniced income and expense.

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.

An important process for grid companies in order to reduce power losses in electricity distribution grids is to figure out where and how they appear. This report describes the factors that cause power losses in low voltage distribution grids and methods for how they could be measured and analyzed. Measurement data for consumed and injected energy were collected for twelve low voltage distribution grids owned by Gävle Energi AB in order to analyze the size of the power losses and how the measurement uncertainty affects the collected data. Then models of three of the grids were created in MATLAB in order to analyze the data and the power losses were calculated to be compared to the collected data. Curve fitting were also used as a method in order to analyze the power losses from collected data.The results show that the losses in the studied grids are low.

Problemformulering: Små företag kan ha svårt att slå sig in på en marknad på grund av en begränsad marknadsföringsbudget och konkurrens från andra aktörer. Dessa företag måste därför i många fall använda andra mindre kostsamma metoder än traditionell marknadsföring för att etablera sig på en marknad.Syfte: Att undersöka hur ett mindre företag kan etablera sig på en marknad genom användandet av andra marknadsföringsstrategier än traditionell reklam. För att besvara vårt syfte två delar ur 4 P undersökts, plats och påverkan (distribution och marknadskommunikation).Metod: En fallstudie har gjorts av företaget Gooh där fyra personer på Gooh har intervjuats genom semi-strukturerade intervjuer.Analys: Gooh har gått från en exklusiv distribution till en mer intensiv distribution för att nå ut till fler kunder och konsumenter. I sin marknadskommunikation har Gooh använt sig av olika aktiviteter som viral och buzz marketing för att generera word-of- mouth både bland konsumenter och kunder.Resultat: Gooh har ökat omfattningen av distributionen samtidigt som de ökat omfattningen av marknadskommunikationen för att nå ut till fler kunder och konsumenter och etablera sig på marknaden för färdigmat.Slutsats: Gooh har använt sig av en kombination av distribution och marknadskommunikation i sin marknadsföring och genom detta fått ett stort antal kunder och konsumenter och därmed etablerat sig på marknaden genom icke- traditionell marknadsföring..

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

Bakgrund och problem: Anva?ndningen av e-handel har va?xt de senaste a?ren och detta har medfo?rt sto?rre mo?jligheter fo?r kunder. E-handeln har mo?jlighet att na? ut till en sto?rre ma?lgrupp utan geografiska hinder. Detta medfo?r ett behov av fo?ra?ndring i distributionen av fysiska produkter.

This thesis discusses the possibilities to distribute digital video in a military vehicle. Today, an analogue system is used, which has a maximum capacity of eighteen video sources and the same number of monitors. The purpose of this thesis is to increase the systems capabilities regarding secure distribution and additional functions. Both software and hardware tests are made to investigate the features of the digital video standard MPEG-2. Both the coding delay and the image quality are of great interest.

Ett företags utveckling inom redovisningsområdet påverkas ständigt av den miljö ochomgivning som redovisningen befinner sig i. Normgivningsorganen IASB och FASBhärstammar från två olika redovisningstraditioner och har därmed utvecklat olika syn påredovisningens utformning. IASB och FASB har sedan år 2002 inlett ett samarbete sombenämns konvergensprojektet där man inom ramen för projektet harmoniserar finansiellarapporter. Finansiella rapporter utgör en viktig informationskälla för externa användarepå kapitalmarknaden och är av en betydande karaktär för att redovisningen ska blitransparent och jämförbar. Från och med räkenskapsåret som inleds efter den 1 januari år2009 införs ett nytt resultatrapporteringssätt för noterade bolags koncernredovisning.