Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

Sewer trenches usually contain material with a higher hydraulic conductivity then the adjacent soil. Thus they can serve as paths of preferential flow in a polluted area. Wastewater from factories can also leak from wastewater pipes and pollute the soil in the sewer trenches.The purpose of this project was to investigate pollutions in sewer trenches and in sewer pipes in the industrial area of Köpmanholmen, 20 km south of Örnsköldsvik in the north of Sweden. To make an estimation concerning the potential of transport of pollutions in sewer trenches, hydrological calculations were performed.Leakage to any greater extent did not seem to be a problem in the area. This is the case both for the concrete and the wooden pipes that have served as factory wastewater pipes.

The depth-to-water-index (DTW-index) is derived from digital elevation models (DEM) to map soil wetness, in terms of distance from soil surface to the ground water table. The aim of this GIS based study was to investigate the existence of a relationship between DTW-index and forest site productivity (SP). The belief of such an assumed relationship was based on knowledge that the ground water level is related to site properties that can either promote or impede tree growth. Data primarily comprised rasters of the Krycklan catchment in northern Sweden and depicted DTW-index and a laser scanned vegetation height. The 100th height percentile of each pixel in the vegetation raster was assumed to mirror the top-height, letting it act as a relative measure of SP within a delineated area of equal stand age.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.

I det här arbetet undersöks fältdiagnostiska metoder och användbarheten av dess resultat i planeringsstadiet av en ny trädgårdsblåbärsodling. Syftet är att fastställa vilken information som kan erhållas från en jordanalys, penetrometerundersökning och en jordmånsbeskrivning samt vilka rekommendationer från dessa undersökningar som vidare kan härledas till planeringen av en ny trädgårdsblåbärsodling. Som exempel och fallstudie används en bit åkermark i Ockelbo där provmätningarna ägde rum.Resultatet visar att fältundersökningar i kombination med en jordanalys gjord på laboratorium är ett bra verktyg för att utreda en jords grundläggande förutsättningar. Jordanalysen visar hur näringsinnehållet ser ut i jorden samt vilka eventuella näringsbrister eller näringsöverskott som finns. Penetrometerundersökningen informerar om eventuella markpackningar, som utgör eventuella hinder för t.ex.

Texture is an important soil property and accurate particle size analysis of soil texture is therefore crucial. There are a number of well-established and newly developed methods available for determining soil texture. In order to compare the results of these methods, the differences between them must be determined. The difficulties, problems and differences regarding texture class determination were examined through a study performed on forest soil samples. The study compared different methods (pipette, hydrometer and field methods) and two types of dispersing agents (sodium pyrophosphate and sodium hexametaphosphate (calgon)) commonly used for particle size analysis.

The chow-chow breed is considered to have a low fertility and this report is an in depth study of the reproductive functions of this breed in Sweden. Only 53 % of the Chow-chow matings results in litters. Previous studies of other breeds in commercial kennels shows mating results around 85-90 %, but this has not been investigated in hobby kennels and most Chow-chows which are bred from in Sweden, are kept as family pets. Contrary to most other breeds, Chow-chows show a seasonal reproductive pattern and most litters are born in the autumn. The influence of the month of mating on pregnancy rate and litter size was found to be not significant, but can be considered a trend. Thirty-nine females with previous known fertility problems where studied. Some of them had reached puberty extremely early, at an age between 4-5 months, and many of the bitches showed great fluctuations in intervals between oestrus cycles. Some of the females showed abnormalities such as very short oestrus intervals of only 2-3 months, probably without ovulating.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Culture Management Cultural management administration producent KKE management.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

The short term effect of phosphorus in sewage sludge was investigated to establish howmuch of this a farmer can grant him- or herself, if using sewage sludge as a phosphorusfertilizer. Possible differences in plant availability between sludge phosphorus precipitatedby iron, aluminum or calcium integrations were studied in a sandy soil at two pH levels.The sludges were analyzed using pot and incubation trials. As the intention was to investigategrowth limitation due to phosphorus deficiency, a soil with low phosphorus supplywas chosen as well as a low phosphorus application rate. Sludge corresponding to 12kg phosphorus per hectare was applied. Treatments fertilized by sludge were compared totreatments where 0, 6 and 12 kg phosphorus per hectare from mineral fertilizer was applied.Every treatment was replicated six times.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.