Bioethanol is one alternative energy fuel that can be produced from different types of biomass. Second generation bioethanol comes from fermentation of lignocellulosic material and can be seen as a more environmental friendly alternative as e.g. forest residues and agricultural by-products are used. To be able to use lignocellulosic biomass in ethanol production, it has to be subjected to different treatments first. In this study, aspen sawdust was used as lignocellulosic material.

Complex Vertebral Malformation (CVM) is an autosomal recessive inherited defect in the Holstein breed. The defect has lead to structurally malformed calves and losses of pregnancies. To determine the effect of CVM on fertility in the Swedish Holstein Breed 375 Holstein bulls used in breeding by Svensk Avel and Skånesemin were assigned to this study. 228 bulls matched the criteria of birth year, 1995-1999, > 75 inseminations and a known CVM-status. Of the total 228 bulls 53 of them were CVM-carriers and 175 were non-carriers. The SAS-programme was used to determine the effects of CVM-status, the bull?s father and birth year on Non-return rates (NRR) for 28, 56 and 168 days.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

The aim of the study was to examine collaboration and professional perspectives on the best interest of the child in regards to working with unaccompanied asylum seeking children. Firstly, our result show that counselling is available for the unaccompanied children from case workers, staff, school counsellors and emergency psychiatric care. All of the participants in this study describe the need for long-term counselling for unaccompanied children, however, providing the long-term counselling is not the primary purpose of the organisations in question. Therefore an additional service-provider working with counselling is a necessity. Secondly, the study explores the participants? professional perspectives on the best interest of the child.

Photography has a big role in information sharing today. Especially in the hotel industry where it is the closest thing a customer can get to the product that is being sold. This study intends to find out how you can make use of rhetorical models and techniques of photography to enhance the communication skills of photos of hotel rooms. The main focus was to understand the difference between informative and emotional photographs and what consumers themselves focus on when choosing a hotel, and also how to use the collected information to create a larger buying interest through hotel photography. Using previous research work and quantitative data collection method, we have concluded that the informational and emotional photography methods have obvious differences but also many similarities, and are most effective used together and that the hotel consumer is more aware of the images influence then we assumed..

IntroductionSuccessful training is a key for athletes to make progress in their development. Training must not just involve overload, but also must prevent the combination of excessive overload plus inadequate recovery. Athletes can experience short-term performance decrement without severe psychological or lasting other negative symptoms. Too much hard exercise or too little sleep can cause overtraining, a condition in which the subject can prevent to be away from the sport for several weeks or months. Previous studies have detected that it is important to avoid overtraining.

I wanted to focus this essay on the operative?s perspective of running religious organizations in the city of Karlstad and to see positive and negative aspects of their day-to-day life working with their organization, following up with a comparison of the difference and the similarities between those groups. After delimitating which groups I was going to examine, I implemented a qualitative study of four people, from two different religious groups, whom I performed interviews with. My method of performing these interviews and understanding the perspective of the informants, I had a semi structured interview guide along with a recent study that was opting for similar conclusions, only in a different county and with different input perspective. The result of my study showed a difference in establishment of their region but with a lot of similarities in problems with their religious and structural premises.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Riskkapitalbranschen har varit etablerad i Sverige sedan 1980-talet, trots det finns det idag inget regelverk som specifikt reglerar denna verksamhet. Sedan år 2007 har Skatteverket bedrivit djupgående utredningar av bolag verksamma inom riskkapitalbranschen. I utredningarna har fokus legat på en särskild vinstandel som utgår till vissa aktiva aktörer inom denna bransch. Den särskilda vinstandelen benämns carried interest och har skapat stor debatt på riskkapitalområdet. Debatten grundar sig i hur carried interest ska klassificeras och beskattas.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

The aim of this thesis is to examine how teachers use computer based assessment in their work and what user barriers they experience while working with computer based assessments. The result of the thesis is meant to provide an understanding of which factors affect the use of computer based assessments and how a company who provide computer based assessments applications can increase the rate of use amongst teachers.To investigate this, the author examined a company in Sweden who provide a computer based assessment application for both universities and high schools. The study was carried out at two different schools, a university and a high school, both located in Stockholm. In total nine teachers were interviewed. The author also conducted observations at the company whose computer based assessment application was examined.The author?s findings suggest that a lack of functions within the application and lack of costumer support from the company all negatively impacted the teacher?s use of the application.

Thermal fatigue is a serious problem in todays power plants. A large amount of damages around the world circles around that subject. The damage can come from the mechanism of two flows mixing with different temperatures in a T-junction. It is a fundamental prerequisite that these T-junctions are frequently tested for damages. An amount of criterias steers the rate of testings.

A study was performed to evaluate whether established methods of analysis of protein content in barley (Kjeldahl, Dumas, or NIT (short for Near Infrared Transmittance)) gives different results for wet and dried barley. This was carried out because there are concerns regarding the well-worn NIT prediction model giving different results for these conditions and that such an error causes significant price fluctuations on the market. By performing analyses of samples, both before and after drying, of the three different barley varieties Tipple, Prestige, and Quench, with all the techniques, data was obtained that could be analyzed statistically. The study showed that the NIT prediction model gives results for wet barley that is about 0.29 percentage points higher compared to dried barley. This difference was also statistically significant when a t-test was performed.

Purpose: The purpose of this study was to investigate if there was a difference in the tear film?s osmolarity before and after drinking coffee. 'Method: All subjects in this study were asked to fill in a questionnaire to diagnose factors in their subjective symptoms, the questionnaire TERTC-DEQ. The subjects with a total graduated points of over 17 were not allowed to participate in the further measurements. In the study there was a total amount of 38 subjects, were 5 participated twice for both measurements, coffee and water.