Soil organic carbon (SOC) stocks and fluxes in forest ecosystems are influenced by natural and human disturbances. In the tropical regions the highest impacts on disturbance in forest C cycles are related to human activities such as conversion of natural lands to cropland and pasture areas and to forest plantations. The disturbances in the forest C cycles will release CO2 emissions to the atmosphere triggering global warming. In this study the focus was set in subtropical soils in Brazil, south extreme region of Bahia. The aim of the study was to investigate whether reforestation of Eucalyptus plantations under former pasture areas will help mitigate climate change through carbon sequestration.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Decomposition of organic matter is a critical process in the ecosystem, which involves many essential biotic and physical parts. Decomposition is therefore an important process both above and below ground. The rate of decomposition is dependent of many environmental factors for example: pH, moisture and supply of oxygen. The decomposition can therefore be affected by large scaled environmental influences, such as acidification and climatic changes. The root litter in the forest is in different ways affected by acidification, liming and manuering.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

In my degree project I have focused on how to make it easier for ambulance personnel to remove a motorcycle helmet after an accident. During my research I have interviewed ambulance personnel from different cities and a trauma surgeon to get a better understanding of how they work today and the problems they experience. Some of the problem areas are that you need a lot of force to remove the helmet, that the padding catches the ears and that the chin guard catches the face. Since ambulance personnel always assume that there is a neck injury after an accident, all these problems make it difficult to remove the helmet safely.The result is a motorcycle helmet with a focus on safe removal after an accident, to reduce the risk of worsening a neck injury. The solution suggested is that a small part of the back of the helmet is detachable, to make the opening larger.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

The eutrophication of inshore seas, lakes and watercourses is mainly due to leaching of nitrogen and phosphorus (P) from agriculture. Many efforts are made to reduce the lea-kage of phosphorus in Sweden and the Baltic Sea countries. Phosphorus is also a finite resource and the mining of good quality raw material gets more and more difficult. Se-dimentation dams in combination with filters is one relatively new method to separate P from run-off and drainage water from agricultural land. This study was a part of an IVL Swedish Environmental Research Institute?s project which tests the capacity and func-tion for separation of phosphorus in four phosphorus filters.

E.ON Elnät has in their project Operational Performance developed a priority tool forconstruction and operation. The tool will help the users to increase the capability to prioritybetween new development projects and removal of faults. The tool can be seen as a measuringfor different bay?s reliability, size and the community usefulness. The result of the priority isdirectly connected to which calibration that is chosen in the tool.The priority tool is still under development and there is therefore an uncertainty about howsensitive the tool is for changes in the calibration.

In my degree project I have focused on how to make it easier for ambulance personnel to remove a motorcycle helmet after an accident. During my research I have interviewed ambulance personnel from different cities and a trauma surgeon to get a better understanding of how they work today and the problems they experience. Some of the problem areas are that you need a lot of force to remove the helmet, that the padding catches the ears and that the chin guard catches the face. Since ambulance personnel always assume that there is a neck injury after an accident, all these problems make it difficult to remove the helmet safely.The result is a motorcycle helmet with a focus on safe removal after an accident, to reduce the risk of worsening a neck injury. The solution suggested is that a small part of the back of the helmet is detachable, to make the opening larger.

Semi-natural grasslands have a high biodiversity and host ecologically and economically valuable ecosystems and species. Restoration on these types of land is often done by removing trees and scrubs, mowing, grazing, changing the soil by removing nutrition or changing the structure of the ground. Another way of restoration is planting seeds of common grassland plants. By comparing 18 scientific publications I investigated if the restoration was affecting the plants in a positive way and if the effect was similar for insects. By comparing the publications, time seemed to have an important effect on insects. They needed time to recolonize restored areas.

Mammary tumors are the most frequent type of tumors in bitches in Sweden. Many studies have been published concerning mammary tumors, but there is still much to be learned about this disease. One has, since some time ago, had the knowledge that addition to or removal of methyl groups to genes can inhibit or activate gene-expression. Methylation and demethylation is a normal phenomenon in the body and it is essential for the development and survival of the individual. The risk of developing a tumor disease is increased if the global methylationstatus is changed; if oncogenes demethylates (activates) or if tumor suppressor genes methylates (inactivates). In the human medicine one has seen that there are differences in methylationstatus between different tumors. In this study tumor and normal tissue from ten dogs were examined with regard to methylationstatus.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..