The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

The debate about questions concerning corporate governance has intensified in Sweden the last decade. From July 1th 2008, the Swedish Code for Corporate Governance was extended to comprise all Swedish companies listed on the OMX Nordic Exchange Stockholm. Our aim with this master thesis is to examine the effect of the Revised Code on Swedish corporate governance and in particular its contribution to creating value or costs. We do this through a qualitative study of 22 interviews with representatives for different interests. With our study, we have found that the Revised Code in several areas has had considerable influence on Swedish corporate governance.

During the 1970?s the interest for quality management and the concept of quality costs increased considerably. Business leaders noticed that there was a great potential for reducing costs of poor quality. Since up to 10-30% of a company?s total turnover may consist of poor quality costs some consider them as an unexploited goldmine.

The construction industry has been heavily criticized in the past few years for its development of productivity compared to the manufacturing industry. In 2009 the Social Care Center developed a report that treated och criticized different errors within the construction industry. For instance competence, construction errors and performance had showned bad results which had to be improved. A common sentence within the building industry is that ?every project is unique?. Today it?s common for a construction company to have costs for material and services which exceeds two-thirds of the total cost.

This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

Background:The concept of transition means a change in a person's life where he or she is forced to adapt. There are different phases in life that results in different adaptations. In this essay, transition is described as the physical and mental journey between the home and an elder care facility. The Aim was to describe elderly people's experiences of transition when moving from their previous home into an elder care facility. The Method used was a literature review.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

Lean Production is used by many manufacturing companies. Companies in process industries do not use Lean Production to the same extent today. This is part of the report's issue to explore how Lean Production can be applied to a company in the process industries.The investigated company is a processing company that manufactures various types of foil. The company wishes to streamline its production and has therefore asked the authors to examine if Lean Production can offer the company improvements in their production. Lean Production value stream mapping tool has been selected to identify and analyze the current state of two of its products in production.

In ambition to produce more and better harvests, artificial fertilizers are used to produce a better growth of crops in the agriculture landscape. This contributes to leakage of nutrients. Our forests also exhibit a leakage of nutrients. Air pollution contributes to more nutrients. High precipitation with high water flows as a consequence seems currently to occur more frequently in the county of Halland.

Idag är det inte många textilföretag som har möjlighet att ha strumpproduktion i ett land som Sverige på grund av lönsamhetsskäl. Det är billigare att producera i låglöneländer i Europa eller Asien, men det tär istället på våra naturresurser och vår miljö att transportera produkter fram och tillbaka. På grund av de höjda lönerna i Kina och valutakursen för euron som höjts drastiskt i Europa har Sverige dock kommit till ett läge då det blir ekonomiskt lönsamt att flytta tillbaka en del av produktionen till Sverige. Dessutom ökar trenden med ekologiska och närproducerade varor, vilket ökar efterfrågan på svensktillverkade produkter. Studien syftar till att ge privatpersoner och företag ett underlag till att undersöka sina möjligheter för produktion av strumpor på den svenska marknaden.Utvecklingen av strumpproduktionen i Sverige pågår hela tiden och företagen uppdaterar sina maskinparker och utbildar sina anställda, vilket leder till en utveckling av marknaden.

Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.

This paper deals with the problems that can occur during the move of an entire collection. Thecollection discussed is located at the Gothenburg Maritime Museum and it has beenconsidered to move the collection to a storage where the other collections of the museum iskept. No decisions are taken but this is a suggestion of how it could be done. The collectionwhich is studied contains of different kinds of objects like for example paintings, work onpaper and photographs. The whole moving project is looked into and all the different parts areanalyzed.

Mitt syfte med detta arbete har varit att belysa det problem som det kan innebära för en skola att hantera elever som flyttat in under grundskoletiden och undersöka hur dessa elevers resultat påverkas av det faktum att de har flyttat in från en annan skola. Den teori jag har använt är huvudsakligen systemteorin som den beskrivs i Peter Senges ?Den femte disciplinen?. Jag valde denna teori eftersom frågeställningen i detta arbete förutsätter att man intar ett övergripande perspektiv på frågor som rör hela den svenska grundskolan ? hela systemet. I undersökningen används till största delen statistiska metoder för att ta fram och analysera hur stor andel av eleverna i tre svenska grundskolor i en kommun som har flyttat under sin grundskoletid och hur det har påverkat deras resultat, mätt som meritvärde i slutet av årskurs nio. Undersökningen visar att deras resultat, mätt som genomsnittet av meritvärdena i årskurs nio är signifikant lägre än genomsnittet för den aktuella årskullen. Mer studier kommer att behövas för att säkerställa reliabiliteten i undersökningsresultatet och framför allt för att kunna diskutera lämpliga åtgärder för att hantera dessa resultat..