Nitrogen deposition leads to environmental damage in areas where the nitrogen deposition is high. Southwest Sweden receives an annual nitrogen deposition of up to 20 kg N/ha. Nitrogen that is not assimilated by the vegetation is accumulated in the soil, which may lead to nitrogen saturation and an elevated risk of nitrogen leaching. Nitrogen leaching from forest areas in southern Sweden has proven to be higher than from agricultural areas, which have been thought to be the main contributors to elevated nitrogen levels in rivers and lakes. The amount of nitrogen that leaches depends on the fraction of the total nitrogen in the soil that consists of nitrate, since nitrate is easily transported through the soil.

Today there are many applications of digital terrain models (DTM) and the requirements of low uncertainty increases. Most of the DTM are produced with Global Navigation Satellite System (GNSS), terrestrial laser scanning (TLS), airborne laser scanning (ALS) and total stations. Guidelines for the preparation and verification of DTM are found in Swedish Standards Institute ? Technical Specifications (SIS-TS) 21144:2007 and SIS-TS 21145:2007. These were defined in collaboration between Swedish National Rail Administration, Banverket, and Swedish Road Administration, VĂ€gverket, to satisfy the needs of requirement formulations in the production of DTM planning, design and construction. The purpose of this paper is to produce and control DTM over Åkermans kulle, located west of the University of GĂ€vle, according to SIS TS 21144:2007 using GNSS with network-RTK, TLS and ALS.

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if itÂŽs more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

SyfteSyftet med denna studie var att ta reda pÄ ifall patienter med en total proximal hamstringsruptur erhöll rÀtt diagnos nÀr de sökte sjukvÄrd. Syftet var Àven att se hur vÄrden fungerade frÄn skadetillfÀllet till operation. FrÄgestÀllningar;Vilka vÄrdgivare trÀffade patienterna?Hur mÄnga vÄrdgivare trÀffade patienterna innan de erhöll rÀtt diagnos?Hur lÄng tid efter skadan fick patienterna rÀtt diagnos?Hur lÄng tid tog det frÄn skadans intrÀffande till operation?MetodEn enkÀt konstruerades och anvÀndes pÄ 26 patienter, varav 14 kvinnor. För att inkluderas i studien skulle patienterna ha genomgÄtt en operation av total hamstringstruptur i Stockholm samt genomgÄ rehabilitering pÄ Feelgood kliniken, Grev Turegatan, Stockholm.

Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

I dagens företagsklimat vÀljer allt fler bolag att notera sina aktier pÄ en aktiemarknad. Det har tillkommit nya börslistor under senare Är med regler som gör det enklare för mÄnga bolag att gÄ publikt. Att notera sig ses i allt större utstrÀckning som ett naturligt steg i ett företags utveckling. NÄgra av de vanligaste anledningarna till att bolag noterar sig pÄ en aktiemarknad att det blir lÀttare att finansiera tillvÀxt via utgivning av nya aktier. Andra anledningar Àr ökad prestige samt en exit strategi för tidigare Àgare.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in UmeÄ. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

StoraEnso decided in year 2002 to build a pulp mill in the province of Guangxi, southernChina, and also establish eucalyptus plantations to provide it with raw material. By 2010StoraEnso controls about 90 000 of planned 120 000 ha, out of 75 000 ha is already plantedwith Eucalyptus.By using better genetic material, improve the tending, selecting the sites more careful and byusing a proper fertilization regime StoraEnso hopes to increase the mean annual incrementfrom today?s 25 m3/ha, on bark, to 35 m3/ha. This study is one part in this work to increase themean annual increment in the plantation.This master thesis is the forth in a series, that has followed up a fertilization trial that startedin spring 2006 when the trial was laid out and treatments decided. The aim with the trial is toexamine the production potential of Eucalyptus urophylla in Guangxi, southern China.

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostÀder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

Syftet med uppsatsen Àr att undersöka om det finns ett samband mellan lönsamhet och storlek pÄ rörlig samt total VD-ersÀttning i de största svenska aktiebolagen. I uppsatsen diskuteras Àven funna samband samt bakomliggande teoretiska förklaringar till VD-ersÀttningens storlek. För att undersöka om VD-ersÀttning och företags lönsamhet korrelerar utförs kvantitativa undersökningar med hjÀlp av regressionsanalyser för respektive Är mellan 2002 och 2007. Populationen som undersökningen baseras pÄ Àr de företag som i september 2009 var registrerade pÄ Stockholmsbörsens segment Large och Mid Cap.Undersökningen resulterade i slutsatsen att inget samband mellan vare sig rörlig eller total VD-ersÀttning och lönsamhet kunde styrkas. IstÀllet gavs indikationer om andra faktorer som pÄverkade VD-ersÀttningens storlek.

Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region SkÄne lÀn, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of SkÄne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

Fokus i denna antologi kommer att ligga pĂ„ individens engagemang inom fyra olika organisationer i en mellanstor stad i Sverige. Vi kommer att undersöka drivkraften bakom individernas engagemang. Ämnet för denna antologi har vi valt pĂ„ grund av att vi besitter en fascination för den drivkraft som engagerade individer tycks besitta. VĂ„ra gemensamma teoretiska utgĂ„ngspunkter rör identitetsprocesser och socialt kapital. För att samla empiri har vi anvĂ€nt oss av kvalitativa intervjuer samt observationer.

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

Ämnesfördjupande arbete, Controllerfördjupningen, Civilekonomprogrammet, Ekonomihögskolan vid LinnĂ©universitetet i VĂ€xjö, Kurskod: 2FE05E, VT2013Författare:Anders Hellström, Emil Magnusson, Fredrik ViklundHandledare:Anders JerrelingTitel:Finansiering av smĂ„ nystartade företag -En flerfallstudieBakgrund:Finansiering av företag Ă€r avgörande för deras överlevnad och framför allt Ă€r det smĂ„ nystartade företag som gĂ„r i konkurs pĂ„ grund av finansieringsproblematik (Churchill & Lewis, 1983). Detta kanupplevas som ett samhĂ€llsproblem dĂ„ entreprenörskap driver samhĂ€llsutvecklingen framĂ„t. (Pande,2009). Den vanligaste finansieringsformen för nystartade företag, bortsett ifrĂ„n Ă€garinsĂ€ttningar, Ă€r banklĂ„n. (Ernst & Young, 2012).