Eutrophication of the Baltic Sea is a serious problem. A major contributing factor is diffuse Losses of phosphorus (P) from agricultural land in surrounding countries. In order to estimate P Losses, environmental monitoring of small agriculture-dominated catchments is being carried out in most of these countries. Evaluation of the risk of P leaching to waters is usually based on chemical tests originally developed to quantify the amount of soil P available for plant production. The tests are performed in different ways in the different countries and a number of different extraction agents are in use.

Baled silage has become one of the most important conservation methods in Sweden. Because we take our grass as silage we get the quality and the good hygenic that we would like to have. Silage has become a big buisiness also in the horse feeding where many of the breeders have changed from the hay to the hay-silage. The difference between regular silage and haysilage is that the hay silage is dryer (60-70%DM). The hay-silage has also put higher demands on machinery and wrapping material since the grass gets sharper and harder to press together real hard. The main reason for the test was to compare two different systems for wrapping, the new Cross Pac and conventional.

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.

City of Malmö has ambitions for the district Hyllie to become a demonstrative area ofsustainable urban development. As a part of this the following report aims to investigate the potential in using noise barriers combined with photovoltaics along Annetorpsvägen to generate solar electricity. To quantify the Losses that shadows from buildings along the roadmight cause, a 3D-model of the area was constructed in SketchUp. This digital model made it possible to simulate shadows and how they change over the year. A reference model of a photovoltaic noise barrier (PVNB) was constructed and used to find the dates on which the solar cells are shadowed depending on building heights and positioning of the barrier.The results show that two lengths with a total distance of 400 meters is appropriate for applying photovoltaic noise barriers.

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.

Phosphorus is the single most potent contributor to eutrophication of freshwater and has also been shown to contribute to the toxic algae blooms in the Baltic sea. The dynamics and paths of Losses of phosphorus from arable lands are not fully understood. It is known that phosphorus can be lost directly from plant material to water. In studies where plant material has been subjected to several freeze-thaw cycles, large amounts of phosphorus have been lost. Most studies have been conducted under field conditions, with many factors effecting the measured Losses of phosphorus, such as weather and type of soil. This study was performed in a controlled environment without the presence of soil. Instead of soil, small glass beads were mixed with the plant materials in vessels, to make possible homogeneous leaching with water through the mixture of glass beads and plant materials. In this study, clover, ryegrass and dry straw were cut to pieces, approximately 2 cm long.

Silage is today a common feed for different animals. A general way of storing silage is in bunker silos covered with polyethylene film. The covering and uncovering is labour intensive and it is often difficult to get the silo properly sealed. Because of these reasons many American farmers leave their silos uncovered and accept the Losses accompanied. One purpose of this study was therefore to examine if it sometimes can be justified to leave bunker silos uncovered.

Transmission of reactive power is well known to cause active power Losses. Thus, newcomponents who can help minimizing these expensive reactive power flows are ofgreat interest to the power distribution companies. ABB Corporate Research hasdeveloped the first electronic power breaker. One possible application for thisbreaker is transient-free switching of capacitor banks. This could prove a usefuldistribution voltage complement to the switch-sync technique, mainly applied to transmissionvoltage level.

There is always a need for more effective ways to store energy in order to reduce the human impact on the environment. One step on the way can be the use of flywheels as kinetic energy storage devices. Low frictional Losses are essential for a flywheel to be effective. To minimize these Losses active magnetic bearings (AMB) can be used to keep the shaft centered instead of the more conventional ball-bearings. AMBs use actuators and a fast control system that needs correct and noise-free measurement data of the shaft position and the current in the actuators to work properly.This thesis explains the process of constructing power electronics and a current measurement system for active magnetic bearings (AMB).

The sludgebark and to a certain extent the bark were until a decade ago waste products without any economic value that were thrown away. A number of environmental laws and increcing energy prices have improved the prerequisites for increasing the use of these materials. At Seskarö sawmill they burn the sludgebark and a great deal of the bark in the sawmill furnace. The sludgebark has a number of disadvantages compared to bark during burning. The sludgebark is often wet which means the energy net from burning often gets low.

In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat Losses in the exhaust and cooling systems.

The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus Losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus Losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus Losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

Knowledge about feed racks for feeding forages to horses is lacking. Racks for sheep and cows are sometimes used for horses. Feeding roughage on the ground, or feeding silage bales with the plastic and net still on, can bring on a lot of different problems. The opportunity to control the hygienic quality is small and feed Losses can be high. The purpose of this experiment was to investigate how the eating behaviour and consumption of horses were influenced by feeding racks of different constructions. Feed Losses and changes in chemical composition of the forage were also studied.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of Losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes Losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large Losses of produce.The Kenyan mango production has increased during the last decade but due to market Losses for the producer, the small-scale farmers? profits have not improved.