During the nineties, ecological handling of urban storm water became very popular in Sweden. Together with Chalmers University of Technology and two Swedish communities, DHI Water and Environment has been doing research of storm water ponds and constructed wetlands. This thesis work is a part of that research project. The work has been applied at the Bäckaslöv storm water treatment plant in Växjö, Sweden. The plant consists of one storm water pond and a downstream constructed wetland.

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.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.

Corn is an important food and feed crop in the world, in Sweden it?s up till now grown on limited acreages mainly for silage. But I think it can get more important if you can grow it also for grain, because it?s a good animal feed for example, for life stock-, pigsand poultry. On of corns advantage is that it can produce the same amount of dry matter as for example wheat, barley and rise but with 25% less water. I will examine if it possible to grow corn for grain production in the south of Sweden.

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.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

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.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

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.