To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses.As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

This masters thesis is a study of official political documents in order to discuss privatisation and the Swedish public libraries. In the 1990s public libraries became placed on contractors, and that was said to be one form of privatisation. The main issue for this study concerns driving forces and obstacles for privatisation of public libraries. Another issue concerns advantages and risks. We will also discuss how the future of public libraries will be in this context.

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.

The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..

Introduction: In the past years children in primary school age has become increasingly sedentary. One of the school nurses' main task is to provide tools for students to make healthy choices. During the health visit, the school nurse gets the opportunity to inform and talk about health and physical activity with the students.Aim: To describe how shool nurses? work to motivate students to physical activity.Methods: The authors have conducted a pilot study that will form the basis for a large-scale study. Four nurses were interviewed using an interview guide based on open-ended questions and a qualitative content analysis was used when the interviews were analyzed.Results: The analysis revealed two categories and four subcategories.

The research group Soil and Water Management at the department of Soil and Environment at theSwedish University of Agricultural Sciences in Uppsala are studying greenhouse gas emissions fromcultivated peat soils. To measure carbon dioxide emissions from peat soils in the field the researchgroup are now using two portable carbon dioxide meters (Vaisala GMP343). For practical reasons,they plan to acquire a new type of automated field meter. The aim of this study is to evaluate thepresent meters to see how environmental conditions and instrument settings affect the results,which is meant to facilitate the introduction of the new field meter when the meters needs to becompared. As a part of the study the relationship between groundwater level and carbon dioxideemissions from peat soils will be investigated.The evaluation of the two carbon dioxide meters was made by connecting them to one single airtightsystem, with the aim of creating identical measurement environments.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses. As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The open air museum of Disagården is situated in the Old Uppsala parish, Uppsala municipality, are projected to portray a double row village, before the land enclosure, on the Uppsala plain during the 1860s and 1870s. Disagården operates under the County Museum of Uppland and serves as an exhibit of Uppland's farming culture during the late 19th century. However, an open-air museum is a complex institution where many interests are linked together. Disagården aims to simultaneously portray an historical environment while offering broad public appeal. The Disagården open air museum was inaugurated in 1931 and consists of relocated buildings that together form three farm complexes "Gränbygården", "Skuttungegården" and "Bärbygården". The thesis explores how the close surroundings of a typical farm in Uppland looked during the 1860s and 1870s. This historical depiction has then been applied to Disagården in a development suggestion creating a foundation from which Disagården can structure the close cultivation of the different farms. The basis of the development program has primarily been compiled through archival and literary studies but also through on-site visits and interviews. How did the concept of open air museums start and what were the ideas behind the concept? Which external influences affected the situating of cultivations and buildings? Which crops and species were present on the farms in Uppland during the specified time period? What was the relation of the different structures to each other? Which organizations had influences on the farmer's household of the Uppland plain? The thesis attempts to clarify the answers to these questions. The influences affecting on the farmer's household in Uppland were probably numerous.

Chlorinated solvents are common contaminants in soil and water. Under anaerobic conditions microbes are capable of transforming chlorinated solvents into ethylene which would result in a remediation of the contaminated area. In order to use natural attenuation as a remediation method evidence of continuous degradation is required. Furthermore, the degradation must occur at a sufficient rate and continuous monitoring of the site is needed until the demanded levels are achieved. A field study was performed on the basis of data from a dry-cleaning facility contaminated mainly by perchloroethylene.