To be a farmer and have suckler cows is a difficult combination especially considering the economy. Because of the increased feed costs, the margins have become tighter. The meat price from beef cattle has increased a little when this text is written (spring, 2008), but not so much that it covers the cost for feed etc. I have a small suckler cow production on approximately 30 cows and 2 bulls plus followers as a part-time business. The herd is tied in the old dairy stable built in the late seventies.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

Fuel produced from renewable resources is of big interest. In this project the difference between a few different renewable materials are compared on the matter of environmental load when ethanol is produced. The renewable materials that are compared are Salix, straw and reed canary-grass (rörflen). The cellulose in the material is cut down to small pieces and then hydrolysed so that the sugar from the cellulose can be fermented into ethanol. Tha amount of ethanols that is studied in this work is the smount of ethanol needed to cultivate 1000 ha. The functional unit in the report is 1000 ha.

Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

This study investigates a farm in Dalarna which includes 16 ha of farmland and 1, 7 ha of pasture. The purpose is to find out if it is possible to start an animal production in Dalarna. The study is set only to compare spring lamb production with nurse cow production. There are two buildings on the farm that can be used for this purpose. One is an old cowshed, and the other is an unused silo for silage with a roof on top. Both of the buildings are compared to every alternative in the calculations.

The purpose of this study was to identify the positive and negative aspects of the work and dynamics of a management team and from that recommend how the team can improve. The aim was also to investigate whether there was a gap between how the members of the management team comprehend themselves and how the project, section and team managers comprehend the management team. The management team contains of seven core team members and is the head function of a research and development site in central Sweden. The results are based on interviews with the present members of the management team and three former members, a survey among the project, section and team managers and by participating observation on meetings with the team. The results show that the management team is an overall well-functioning team that with some changes and improvements, especially concerning communication and information, can reach even further.

To achieve the requirements to decrease emissions of greenhouse gases by 20 % by 2020, Swedenneeds to increase its use of bioenergy. In doing so it seems natural that those who already haveaccess to large amounts of biofuels in the form of by-products such as straw, wood chips anddigestible materials take advantage of these assets locally. By combining production of heat withpower production at the farm it may be possible to not only reduce the direct use of fossil fuel forheating but also reduce energy costs.The purpose was to simulate different cases of using a small scale biofueled combined heat andpower plant for farm-based systems. A MatLab-model was developed and used to draw conclusionsabout the costs for production of heat and electricity with different conversion technologies.The model uses climate data to simulate the variations in heat energy demand on a day-to-day basis.The given heat demand is the base of the simulation and from this the possible electric output iscalculated. This study has focused on the impact of the following properties: electric-, heat- andtotal efficiency, fuel, fuel price and specific fuel requirements.

.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

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.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The top selection of Swedish beef bulls are evaluated yearly by Svensk Köttrasprövning AB at Gismestad. The bulls are selected from six different breeds; Angus, Blonde d´Aquitaine, Charolais, Hereford, Limousin and Simmental, and are kept on straw bedding apart from a concrete alley in front of the feeding area during the six months of evaluation period. The bulls are evaluated according to their fertility scores, growth, exterior and temperament and the exterior, body posture and claw conformation reflect important qualities for their longevity. In spite of good values for fertility, it has been noticed in the last years that the fertility results and longevity have been unsatisfactory and claw and/or bone disorders have been suspected as a contributory cause. Persson et al. (2007) studied breeding bulls from Gismestad and other places, which had been slaughtered due to poor fertility (no pregnancies in the herd during their last year in service).