The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Burkina Faso as well as most sub-Saharan African countries struggle with providing food for a fast growing population. The dominating farming system is agroforestry parklands. Agroforestry parklands can broadly be defined as areas where scattered trees occur on farmlands as a result of selective clearing. The presence of trees in crop fields may in the long term have a positive effect on the production of annual crops. It is commonly discussed, but not proven, that the presence of trees leads to increased groundwater recharge due to higher infiltration capacity of the soil.

Over an extended period of time there have been plans to establish a shared facility in Lennheden to extract groundwater from the Badelunda esker to provide drinking water for the cities of Borlänge and Falun. The city of Falun is dissatisfied with the quality of its drinking water and the city of Borlänge is concerned about the risk of contamination of its existing groundwater supply at its current location. To provide a basis for a decision on this issue, the company Midvatten AB has been commissioned to perform hydrogeological investigations in the area of Lennheden.The purpose of this thesis is to design a functional groundwater model of the area between Lennheden, place of planned extraction, and Övre Tjärna, place of existing extraction, to get a better understanding of the groundwater situation in the area. A groundwater model enables simulations of different scenarios in risk assessment and contaminant transport. The aim of the thesis is that the model can be used as an aid in Midvatten?s investigations in Lennheden and that it also can be used in future projects in the area.The model has been made in Processing Modflow 5.3 and encompasses an area of 19,5 × 11 km along the Badelunda esker and the river Dalälven between Djurmo and Frostbrunnsdalen.

With today`s business world, it is very important to deliver the right product with right quality and quantity at the right time. By ensuring that the staff are happy and have the opportunity to work in a workplace with good structure, the company will be able to reach these parameters and at the same time maximize the efficiency.The project has been carried out at Stena Stål AB in Värnamo. The company's main task is to cut, store and deliver production steel and tool steel to processing companies in the surrounding region. Stena Stål AB in Värnamo is one of total 21 companies in the company group Stena Stål. Stena Stål is a part of the Stena corporate group which owns a total of eight different company groups that are spread in about 250 different locations in 14 countries.The purpose of this report is to give Stena Stål AB in Värnamo suggestions on how to design a new facility for tool steel.

This study was made in an attempt to give the forest research centre Mógilsá a producedtetratherm map and a better understanding of how topography and temperature influencethe growth of two tree species. The digital tetratherm map model, covering the northernpart of Iceland, was developed to investigate the correlation between tetratherm and thegrowth of Picea sitchensis and Larix (sukaczewii + sibirica). The study confirms theusefulness of digital terrain models in providing data for a lot of different factors and forthe tetratherm model. Hopefully will this tetratherm map be used in future studies.Secondly, investigations were made correlating the growth of the two species againsttopographic factors representing height above sea level, distance to the sea, slope andtopex. Thirdly, investigations were made comparing the aspect and the ground shape tothe growth.The growth rate of Larix had strong significant correlations to the tetratherm and thedistance to the sea- factors.

Herbicide resistance is the result of an evolutionary process where a population gradually changes from being susceptible to being resistant to an herbicide. The resistance mechanism is usually a change in the biochemistry of the weed, but in some cases changes in morphology or growth rhythm. The change is caused by random mutations. Two resistance mechanisms are found in black-grass; target site resistance and metabolic resistance.Black-grass is a tufty, winter annual grass weed, which is mainly found in milder climates. Black-grass is a big problem in Southern Europe.

This study forms part of the R&D project "Improved survival of bird chicks in organic fields" managed by the Rural Economy & Agricultural society in Uppsala. The skylark (Alauda arvensis) is a species that has decreased drastically in Sweden as a consequence of more intensive cropping. Studies in England have shown that skylark reproduction can be greatly improved within conventional fields, at a low cost, by establishing patches of bare ground (skylark plots). Within conventional farming, herbicides can be used in case a weed problem arises due to implementation of these skylark plots, whereas this is not allowed in organic farming. This study examined the effects of skylark plots on the weed culture in organic autumn-sown (winter) cereals and whether weeds might cause long-term problems to farmers. The study was conducted in two parts; a field study and a review of the literature regarding the weeds observed. The field study was carried out in 2007 during three weeks in June and three weeks in July, on eleven organic fields with winter cereal in the vicinity of Uppsala.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

Storm water is defined as runoff from precipitation such as rain or snow. It is collected in sewage disposal systems and since it mainly originates from urban areas it can contain high levels of heavy metals, nutrients and oil etc. Polluted storm water is currently treated by different methods such as wet ponds, constructed wetlands and filter strips. This study investigates these methods, which in earlier studies have shown to give varying results regarding their treatment efficiency.This thesis has been written on commission of SWECO VIAK and was aimed at studying those parameters that may affect the treatment efficiency of nutrients and heavy metals in storm water treatment facilities (STF:s). Through literature studies the dominating treatment processes in ponds and wetlands were examined.

The purposes of this study were to estimate genetic and phenotypic parameters for conformation traits in Swedish Ardenner, a heavy draught horse, and to investigate the inbreeding status of the population. Additionally, a breeding scheme proposal was created, based on the results achieved in the study. The data studied were obtained from the Swedish Horse Board and from the Swedish Ardenner Association. The data included 1632 three-year-old horses, mainly mares, and 356 stallions, judged between 1986 and 2005 at conformation shows. The traits studied were type, head-neck-body, legs, walk and trot at hand, total score and height at withers.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Textiles are made in an unsustainable way and there is a need to find alternative ways and material to reduce the negative impacts on the environment, humans and animals. Problems like pollution, excessive water consumption and loss of soil fertility is a result of this lack of diversity. It is a necessity to find innovative alternatives in other fabrics due to the unsustainable use of cotton and polyester fibers. As in many other countries in the Western part of the world, in Sweden there is a rapid turnover and increased selling of clothes that result in increased textile waste. About 15 kilogram of textiles (net inflow) is consumed per person each year.

AbstractDrinking water is an important resource on Earth both for humans and animals. Although most of the surface is covered by water only a small quantity is available as drinking water. Our manner of living creates a lot of pollution which has an environmental impact. Groundwater has a protracted turnover time in the soil and it can take many years before the effects of human impact are detected. The Swedish environmental object is ?Good groundwater quality? which aims to provide a safe and sustainable supply of drinking water today and in the future.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.