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.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

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.

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

This study was made to see too what extent Swedes uses consumptive resources such as berries and mushrooms, game meat and meat from fish in their household on a yearly basis. I have also looked into the difference between rural and urban areas in Sweden. Further aim was to determine what factors that correlates with the participation in berry and mushroom picking and the use of game and fish meat within the household. The study was conducted in form of a mail survey that was sent to randomly chosen persons in every municipality in the six northern most counties in Sweden and in the county of Stockholm. In addition a sample was sent to randomly chosen persons on a national level.The results showed there is a difference in use between rural and urban areas in Sweden in all 4 investigated consumptive resources.

Sweden signed, in 1992, the Convention on Biological Diversity (CBD) and has thus assumed responsibility for the indigenous biodiversity. That also means that Sweden has a conservation responsibility for the Swedish Friesian (SLB) (SJV, 2007a). In a survey conducted by the Board of Agriculture (SJV) in 1996, it appeared that there were around 780 cows and heifers of the SLB breed (SJV, 1997). SJV did in 2006 a plan for the development of livestock genet-ic resources and the number of cows of SLB was estimated at approximately 200. This meant that the SLB was in need of being conserved and SJV assumed it would be categorized as threatened.The primary objective of conservation of a breed is to reduce the loss of the original genetic variation (Lacy et al., 1995).

Urban forests are important for people to get at break and be able to relax in a stressful world. Several studies show that we feel better through being out in the forest and historically this was the normal environment for us. As a result of population growth and urbanization we tend to spend less time in nature nowadays than before. Due to this development urban forests have become a central role in our society as a place where people can fulfill their needs and interests. The management of the urban forest is therefore important, especially for municipalities that own forest which is supposed to be of benefit to local residents.Falköpings municipality owns approximately 260 hectares of forest in the popular and most visited recreational area along Mösseberg?s southern slope.

Sweden signed, in 1992, the Convention on Biological Diversity (CBD) and has thus assumed responsibility for the indigenous biodiversity. That also means that Sweden has a conservation responsibility for the Swedish Friesian (SLB) (SJV, 2007a). In a survey conducted by the Board of Agriculture (SJV) in 1996, it appeared that there were around 780 cows and heifers of the SLB breed (SJV, 1997). SJV did in 2006 a plan for the development of livestock genet-ic resources and the number of cows of SLB was estimated at approximately 200. This meant that the SLB was in need of being conserved and SJV assumed it would be categorized as threatened.The primary objective of conservation of a breed is to reduce the loss of the original genetic variation (Lacy et al., 1995).

During the 20th century a significant proportion (about 15 %) of the peat-covered wetlands in Sweden were drained to improve forest productivity. Area wise, most of the forest drainage was done in northern Sweden, but relatively speaking a larger part of the wetlands have been drained in the southern parts of the country. Most often, the forest drainage resulted in increased forest growth, but failures were not unusual, and harmful effects, e.g. on species richness, have been a common cause for draining. Ditch cleaning is necessary for maintaining the ditches in good condition.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Landstinget i Östergötland upphandlar sedan 2001 samtliga godstransporter från externa leverantörer. Detta examensarbete har som syfte att inför en kommande transportupphandling 2006 utreda behovet av godstransporter och hur kostnaderna för dessa transporter ska fördelas inom Landstinget i Östergötland. Målet var att förenkla existerande avtal och ta fram en lösning på hur förändringar av transportnätet ska kunna hanteras med minimal administrativ arbetsinsats. Lösningen skulle också innebära att landstingets kostnader kunde hållas låga.Studien har visat att det genom att standardisera transporttider går att förenkla transportavtalen avsevärt. Transportören erbjuds också större frihet att anpassa landstingets körningar till övriga uppdrag, vilket möjliggör lägre priser.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Denna uppsats handlar om integritetskänslig vårdinformation på fakturor, ett ämne som aktualiserats under mitt arbete på landstingets kansli i Jönköping. När en person får vård i annat län än hemlandstinget så skickas en faktura till hemlandstinget och innan dessa fakturor betalas måste de granskas och attesteras. Hanteringen kring detta upplevdes som tidsödande och ineffektiv, vilket ledde mig in på funderingar kring elektronisk fakturering (e-fakturering). Eftersom fakturorna innehåller integritetskänslig information, som personuppgifter och vissa uppgifter som går att koppla till diagnos och behandling, är det inte bara viktigt att hanteringen blir effektiv utan också att sekretessen kan upprätthållas under hela faktureringsprocessen.I denna undersökning studeras hur hanteringen av integritetskänslig vårdinformation påverkas om fakturahanteringen digitaliseras. Syftet är att göra en jämförelse avseende hantering av sekretess mellan pappersfakturor och digitala e-fakturor.

During 40 years of industrial production, from the end of the 1890?s until the end of 1930?s, coal and wood distillation products were manufactured in AB Carbo?s tar factory along the River Gimån in Grötingen, in the county of Jämtland, Sweden. In accordance with the Swedish Environmental Protection Agency?s Methods for Inventories of contaminated sites, MIFO, the site in Grötingen has been identified as a potentially contaminated site. In order to determine whether toxic substances pose a threat to human health and ecological systems in the area, there was a need to investigate the presence of contaminants, their levels and potential for migration.

The number of inhabitants of the towns and city centers have generelly increased, concurrent as the population in smaller towns has decreased. In Stockholm, the migration is very fast and here is also the most populous place, if one compares with other Sweden. In order to respond to the increasing population and the pressure they put on city spaces has Stockholm's town a town building strategy that says "build inwards". It means that one stem seals the town with spaces and business activities in central locations. The increased population in the towns and the densification of buildings leads however to an increased pressure on parks and public places.