The aim with this literature review is to describe the ensilage process in a bunker silo. The process from harvest and chopping to filling and unloading the silo is explained. The sealing of the bunker silo plays an important role for the final quality of the silage. This review covers some of the techniques used. There are many silage additives on the market, some of them are presented including how they act in the ensilage process.

A large number of rivers in northern Sweden have hydropower developments that cause negative effects on both up- and downstream migrations of anadromous species like Atlantic salmon. So far, most attention has focused on the hindrances of adult fish during their upstream spawning migration. However, since turbines in power stations cause Losses on downstream passing fish, the focus on negative effects on smolts has increased. The aim of this study was to compare three different causes of Losses of salmon smolts passing downstream through a power station area in the flow-controlled River Åbyälven in northern Sweden.A total of 61 wild salmon smolts were caught and radio-tagged in the River Åbyälven during their downstream migration in June 2009. The salmon smolts were released at three locations, 1.1 km upstream from the power station, in the turbine intake and in the upper part of a fishway, acting both for up- and downstream fish passage.

Today?s electrical grid companies understand that better knowledge of and information about their grid can help realize a smart grid network. One way to gain better knowledge and information about the low voltage network is to install measuring equipment on the substation transformer´s secondary low voltage side that measures the low voltage network Losses for that specific substation. By doing so, grid companies can, due to the calculation of the low voltage network Losses, identify and address issues such as illegal power dissipation, unmeasured power outtakes, and unsatisfied technical documentation for the substations low voltage network.During 2012, Mälarenergi Elnät AB had a total electrical network loss (both medium and low voltage network Losses included) of three to four percent of their total distributed electrical volume. Converting this energy volume into a monetary figure this accounts for a loss of around 30 million Swedish crowns.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The report descripbs how a diplexer for a hybrid analog/digital filterbank has been constructed and tested. A diplexer divides the frequency band into two different bands that do not who doesn't overlapp each other. The sampling rate for the two ADC:s is 80 Msps, and therefore it is advantage to have zero at 80 MHz. The reason for this is that a proposed class of hybrid filterbanks with very good quality requires a zero at or close the sampling frequency to work well. The diplexer was made in three versions.

Fusarium graminearum is one of the most important pathogens on cereals and causes major crop Losses around the world. The most cultivated cereal in Sweden is winter wheat. F. graminearum produces both sexual and asexual spores for dispersal. Multiple factors affect the production of these spores.

Protecting the environment has with time grown to take a more central role in the society. Agriculture plays an important role in the society since this sector produces our food. More thorough research on how agriculture affects the environment is therefore motivated. This research can be used to improve the agricultural practice from an environmental point of view. This is something that both the farmers and the consumers can profit from. This study aims to form the basis for creating environmental indicators for use of nitrogen and energy on dairy farms. Twenty-three farmers in western Sweden have been interviewed about their farms, both organic and conventional. They produce milk with different intensity, defined as the amount of milk delivered (sold) per hectare of arable land.

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.

The purpose of the study was to investigate the use and Losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and Losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive Losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

This exam report contains studies about how the weather affects the construction site from a planning and productivity perspective. In 1960?s the contractors started to build during the winter, since then the demands to obtain a good construction has been higher on both the contractor and then promoter.In this report you will see how the different actors at the construction site handle the weather problems. By several interviews of the actors at the construction site there have been opinions about the weather situation which has been collected. To get a wide perspective of the problem, field studies from four different construction sites been made.Weather statistics over Halmstad is a mayor part of this report.

Ungefär en fjärdedel av den klimatpåverkan som de svenska hushållen orsakar kommer från maten vi äter, eller närmare bestämt från de utsläpp av växthusgaser som maten ger upphov till på sin väg från jord till bord. Om maten slängs innan den konsumeras har denna miljöpåverkan skett i onödan. Uppsatsen undersöker VIS (Välgörenhet Istället för Svinn), en svinnåtgärd där fullvärdiga livsmedel istället för att slängas, skänks till välgörenhet. Målet är att undersöka hur VIS fungerar, samt att bidra till ökade kunskaper om detta för Sverige nya sätt att bemöta svinnproblematiken. VIS styrkor och svagheter, liksom de hot och möjligheter som kan finnas, har undersökts med hjälp av en SWOT-analys.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy Losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy Losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

Fortifikationsverket which is the landlord for the Swedish national defence has a great problem in their forestry due to the relatively large amount of metal objects in their timber. These metal objects cause different types of economical Losses in the timber refinement chain. To enable out sorting of logs containing metal objects already in the harvesting phase, Fortifikationsverket is interested of the possibility to utilize some type of metal detector in a harvesting head for that purpose.The goal of this study was to, with help of a case study, enlighten the problem that metal objects in timber cause for Fortifikationsverket and their customers of timber and to investigate conditions of to mount and utilize some kind of metal detector in a harvesting head at present.The saw timber deliveries by Fortifikationsverket during the time period 2003-2005 was used as a reference volume for calculations of economical Losses. In this case study was included two sawmills where timber from Fortifikationsverket were delivered to for further refinement. Factors investigated were the type of damage metal objects caused in these two sawmills and the economical signification of these damages.