Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Människans miljö och hälsa blir allt viktigare för individen, vilket medför en medvetenhet i dagens konsumtion. Vi har i vår uppsats valt att studera, via intervjuer och en observation, hur ett litet ekologiskt e-handelsföretag, Mossagården, går tillväga för att sprida det ekologiska budskapet och marknadsföra sig hos kunderna. Utifrån teorier om identitetsskapande, kvalitet, servicemöte, och marknadsföring analyserar vi Mossagårdens agerande och vilka konsekvenserna blir för kunden. Då Mossagården säljer sina produkter via sin hemsida tar vi även upp företagets fördelar och nackdelar med e-handel. Analysen visar att hemsidan har stor betydelse för företaget, därför är det viktigt att kontinuerligt utveckla sidan och dra nytta av de fördelar Internet ger.

A plant's defensive ability against herbivore attack can be influenced by many different factors, one of them being domestication. During human selection to improve the yield of plants, the resistance against herbivore attack can have been lowered, due to a trade-off for use of resources between these traits in the plants. In this thesis I investigated the effect of domestication on resistance against herbivorous insects in cotton plants. I used different varieties and species of wild and domesticated cotton in three different experiments. A feeding assay was conducted, the mortality, development time and pupal weight of larvae of the Egyptian cotton leaf worm Spodoptera littoralis was studied. In a second experiment the preference of the root-feeding beetle Agriotes spp.

This study analyses the economic consequences due to ethanol production in Eastern Sweden. The analyses consider the cooperative and the farmers as one vertically integrated company. The area that found the market in this study is illustrated in figure 1. The analyses assume that all members act jointly with the objective of maximizing joint profits at the farm level as well as at the cooperative firm. A mathematical model is created to calculate the optimal use of arable land.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Hemp is an ancient cultivated plant that came to Sweden in the 1st to 2nd Century and was particularly interesting for use for food, clothing and building materials. Over time, other applications have been developed for hemp, e.g. in energy and health products. Interesting new uses for hemp continue to be identified and this fascinating plant has incredibly versatile applications.In this project, seed production of industrial hemp in Sweden was studied and evaluated. Five different methods are described, four of which are proven under Swedish conditions.

Today, our cows experience a harder pressure to achieve higher milk yield. To manage this challenge the animal needs first class feeding and treatment. An important aspect of the feeding is to fulfil the need from the cows of especially fiber; and fiber with a sufficient proportion of long particles. Both too much and too little fiber is bad for the wellbeing of the cow, and she might get diseases like acidosis. Many models for feed management have been developed to secure that the animal gets enough of e.g. fiber with a sufficient proportion of long particles.

The thesis is an examination of the methods that are appropriate and long-term choice to obtain clamping force and secure screw joints in production. The employer, Scania CV AB, transmission manufactures axle gears to all trucks produced in Södertälje. One of the most common assembly elements is screw joints, where the clamping force is essential to achieve a secure joint. Current methods to secure the joint is due much of the friction effect and is an indirect method to measure the clamping force. The clampforce accuracy becomes more widely with torque angle control.

Variation in tuber quality within a single field was one of the motives for a pilot study in Halland, in south-western Sweden conducted during 2002. Quality problems in potatoes have been increasing due to the aggregation of several small fields with different land use history into larger farm units, which are heterogeneous in soil properties and fertility. The study in Halland indicated that both the uniformity and the mean size of tubers may increase from site-specific K fertilization, whereas total yields may be unaffected. The results from this pilot-study with site-specific fertilization showed that tubers reached a more uniform quality and gave a more uniform mean size, while the total yield wasn't affected at all. Site-specific K-fertilization has been applied for some years in Halland with good results. The aim of this study was to test this technique in another potato growing area.

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

In the 1980?s the moose population in Sweden grew explosively due to big changes in the silviculture with clear cuttings instead of single-tree selection. Clear cuttings brought big areas of young forest and therefore a lot of fodder in one place. Since this change, the discussion about how to manage the moose population has grown into a very big problem. Forest owners think that the population needs to be strongly reduced because of all the damage that is done to the young forest when the moose seeks its food, and the economic losses because of that.

Chinas government has a multifunctional program for a more sustainable forestry since 2000. This six key forest programs goal is to develop a more sustainable forest sector but also take environment consideration. The state forest administration in China has decided to create 5.8 million hectare of fast growing and high yield forest. Eucalyptus has showed to have good properties for pulp and timber production and therefore Eucalyptus plantations are under development in costal areas in southern China. By adding extra nutrients, growth can be enhanced in Eucalyptus plantations.

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

Marknaden för så kallade ?High Yield Bonds? ? högavkastande obligationer ? har under det senaste årtiondet genomgått en remarkabel utveckling, särskilt i Europa. Ett ökat antal ?non-investment grade?-företag söker strategiskt att emittera dessa obligationer för att finansiera sina verksamheter, vare sig detrör sig om upprätthållandet av betalningsströmmar till leverantörer, anställda eller andra intressenter; kapitalanskaffning; företagsförvärv; refinansiering av lån; eller andra företagsrelaterade aktiviteter. Trots denna utveckling är marknaden för högavkastande obligationer i Sverige jämförelsevis liten.

The codling moth, Cydia pomonella is a common pest in apple orchards and can be found worldwide. Feeding by codling moth larvae can cause a substantial decrease in apple yield. Control methods comprise for example the use of pesticides, viruses and pheromones. As a sustainable control method, pheromones have been successfully applied to disrupt moth mating behaviour. Other behaviours like foraging, search for mating sites or host finding could be potential targets for additional odour-mediated behavioural manipulation but need further investigations of the underlying odour stimuli and behavioural plasticity. Many insects are attracted to the smell of fermenting fruit and associated microorganisms.