This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.

The dry period is usually 6-8 weeks and in this period the basis of the performance in the following lactation is settled. In an average herd about 15% of the cows are dry (Marcussen & Krog Laursen, 2008). In many herd the dry cows are set aside, that means setting aside 15% of your herd, at the time when they are preparing for their next lactation. The recommendation for number of groups differs depending on country traditions or reasons for grouping. If you look at recommendation for feeding, some companies selling feeding equipment advocates one group throughout the dry period, but the number differs from one to three.

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.

The dry period is usually 6-8 weeks and in this period the basis of the performance in the following lactation is settled. In an average herd about 15% of the cows are dry (Marcussen & Krog Laursen, 2008). In many herd the dry cows are set aside, that means setting aside 15% of your herd, at the time when they are preparing for their next lactation. The recommendation for number of groups differs depending on country traditions or reasons for grouping. If you look at recommendation for feeding, some companies selling feeding equipment advocates one group throughout the dry period, but the number differs from one to three.

Detta arbete har gjorts för att undersöka vilken syn som Landskapsingenjörsstudenter har på ekens estetiska värde, samt vilka användningssätt de tycker framhäver ekens karaktärer. Motivationen har varit att skapa en bild av hur den framtida användningen kan komma att se ut. Jag har valt att ägna en del av arbetet åt att lyfta fram vissa historiska händelser där eken har spelat en viktig roll. Detta har jag gjort för att jag tycker att det är viktigt att känna till ekens historia om man skall argumentera för att använda den. När bönderna förbjöds hugga ner ekar på sin egen mark, så skapades ett ekhat, men spåren av denna syn på eken är förmodligen väldigt otydliga idag.

Vi står idag inför stora utmaningar eftersom vår miljöpåverkan resulterat i en rad miljöproblem. För att få bukt med dessa måste vi hitta alternativa sätt att göra saker på. Vi måste konsumera mindre globalt och mer lokalt. Traditionell Ekologisk Kunskap(TEK), som är ett begrepp för praktisk, erfarenhetsbaserad kunskap om djur, växter och natur, kan kanske bidra till lösningar på problemen. Innan vårt jordbruk blev beroende av fossila bränslen arbetade långt fler än idag inom jordbruket och det fanns en stor kunskap om hur naturen fungerade och hur man skulle bruka den på bästa sätt.

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.

In Kenya the Maasai pastoralists have based their livelihoods on dairy production and the production goal is to maintain a sufficient milk supply throughout the year. The pastoral dairy production has two vital characteristics; breeding and milking. Traditionally, breeding is the men?s responsibility, while milking is the duty of women. Depending on this partition of chores between men and women, they also have different management routines, ambitions and strategies regarding the milk production.

Carl Gustav von Brinkman was born in Nacka, Sweden 1764 but in his eleventh year he was sent away by his father to the Herrnhuter school in Niesky to become a missionary. Brinkman developed other plans. The experience of the school as a place that censured his thoughts and hindered his development, took an early start and grew stronger. He tried to convince his teachers in the congregation that they should allow him to attend the university in Halle, but they wanted his father to decide. His father then threatened to exclude him from the family if he went to Halle.

This is a graduate work at the Swedish University of Agricultural Sciences, The Department of Urban and Rural Development, Ultuna. The purpose of this paper has been to find out and describe principles for designing parks that offers good recreational and aesthetical values and require little amount of carbon dioxide emissions during their maintenance. The purpose has also been to see if it's possible to use city wastewater in some extent to assure the plants water supply and to find other means to make it less necessary to use purified water for watering. Recently made studies as well as older ones show how important green areas are in dense city structures both from a health and a climate perspective. Trees and other plants adsorbs different forms of air pollution and can also lower the temperature in the surrounding area through their transpiration.

Subject: Independent essay in War Science (15 points) which debate the question if PrivateMilitary Companies is an asset or a threat to the Swedish Armed Forces regarding rerecruitmentwith focus on the soldiers of FS21.That which is investigated is the general attitude amongst soldiers who have completed theirconscript duty according to the old conscript system and now is employed in order to conducta tour abroad with Afghanistan as area of operations. Further investigated is their attitudeagainst the Swedish Armed Forces as an employer, as well as the private sector whichwant/could benefit from the skills the soldiers is possessing. Could the soldiers se themselvesleave the Armed Forces before the contract has expired in benefit of private companies whichclaim they solve similar tasks.Purpose: The purpose with this essay is to contribute with knowledge about a number ofemployed soldiers? attitude against Private Military Companies. Further; if the soldiersbelieve the Armed Forces provide them as they think they deserve/ want in order to stay andnot leave their job in favour of PMC:s, and through it clarify what the soldiers value asemployees.Order of Approach, Method and Material: The method I?m using is a survey in whichsoldiers and squad leaders have answered the questions.

Climate changes today are mainly caused by anthropogenic activities and the increased emissions of greenhouse gases to the atmosphere and this has raised questions on how to reduce the usage of fossil fuels. Ethanol is a good alternative to conventional gas and has been used in Brazil since the 1970 ?s. In Sweden several newspapers has written about the poor working conditions on many farms thus making the Swedish company SEKAB design a certification for their ethanol to ensure that it can be considered to be a sustainable alternative.Furthermore WWF has developed a certification tool called Bonsucro in cooperation with Coca Cola, Ferrero group, BP and Shell. This is due to the fact that no global certification tool has been available up until now.

This thesis aims at examining to what extent a few, algorithmically very easily extractable document features can be used to classify electronic documents according to genre. A set of experiments is therefore carried out, using only 11 such simple features in an attempt to classify 84 documents belonging to electronic academic journals into three manually identified genres: table of contents, article, and review. The 11 features are also divided into three sets, containing metrics of words and sentences; punctuation marks; and URL links, respectively. The performance when using these sets of features is then measured with regard to classification accuracy, using a k-NN classifier, four different values of k (1, 3, 5, 7), and both leave-one-out and 10-fold cross-validation. Best results are achieved when using all three feature sets (i.e.

Title: Along one and the same road - a study of the people behind some hand written song books from around the turn of the 19th century. It is based on some hand written songbooks found in homes along the small byroad in Kruse, Alva, Gotland. My own connection to the place is that I was born in one of these houses. During the summer of 2008 interviews were made with four people who live or have lived along this road themselves. Some of them have even lived in the same houses as the owners of the books.

This thesis was commissioned by Tekniska verken, Energy Division with the overall aim to investigate the concept of environmental debt and what it means for a business. Furthermore, a sustainable risk and responsibility investigation shall be carried out on the concerned areas. Finally, the priority areas shall be highlighted and proposed actions presented. The Swedish Environmental debt concept was presented in 1992 by Arne Jarnelöv. Environmental debt is defined as restoration costs for environmental damage. In the early days the concept did not take into account who was responsible, but the environmental debts was regarded as a humanity debt to future generations.