There is a shortage of locally produced high quality protein concentrates in Europe andSweden. Local production would decrease the dependency on imported soybean and meet thedemand for organically grown feedstuff from ecological dairy farmers. Field bean (Viciafaba), peas (Pisum sativum) and sweet lupin (Lupinus angustifolius) are good alternatives tosoybean, but contain anti-nutritional substances (ANS) that could reduce their use as proteinconcentrates in dairy cow diets. The aim of this literature study was to review which ANSfield bean, peas and sweet lupin contain and whether they affect dairy cows negatively.Trypsin inhibitors and Chymotrypsin inhibitors (TI) were present in all three crops. TI couldbecome inactivated and degraded in the rumen, but due to the high passage speed of thedigesta, most TI left the rumen in an active state.

This report deals with an exam report written by Olle Hjalmarsson and Thomas Likar, students at Högskolan i Halmstad. The project was carried out for Haldex Traction AB in Landskrona whose business consist of manufacturing automatic all wheel drive systems (AWD-system). These systems consist of a plate clutch which activates all four wheels of a 4-wheel driven vehicle. An important component in these clutches is the accumulator which basically consists of a piston under the load of a spring which creates an oil pressure with the help of an electric motor used for actuating the clutch.At Haldex difficulties has been experienced regarding the assembly of the accumulator parts due to the small tolerances between the piston and the hole of the accumulator in the cast aluminium housing. Attempts have been made to assemble the parts in existing robot cells.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

Inside the south Swedish national park Dalby Söderskog, wild boars (Sus scrofa L.) have been visiting since 2010. The presence of wild boars has earlier been proven to impact both soil and vegetation characteristics, both positively and negatively. Still, there is a lack of knowledge regarding the rooting effect on the vegetation in deciduous forest within the native range. In this study, I have compared the field vegetation collected before and after the invasion of wild boars in 74 permanent experimental plots. More specifically, the study aimed to qualify the effect of wild boar rooting on cover ratio, species richness and species composition in a temperate deciduous forest.

Människor arbetar utomlands idag i större utsträckning än vad de gjorde förr. Det medför att de påverkas av andra staters lagstiftning och risken uppkommer att det kolliderar med hemstatens lagstiftning som kan leda till internationell juridisk dubbelbeskattning. Interna förfaranden ökar för att undanröja en eventuell juridisk dubbelbeskattning, däribland finns sexmånaders- och ettårsregeln. En person som är obegränsat skattskyldig i Sverige kan till- lämpa dessa regler genom att uppfylla rekvisit som framkommer av 3 kap. 9 § IL och där- med bli skattebefriad på den inkomst som förvärvas utomlands.Vid tillämpning av sexmånaders- och ettårsregeln får kortare avbrott göras om de inte överskrider mer än sex dagar per hel månad eller 72 dagar per anställningsår som framgår av 3 kap.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

The choice between bare-rooted and containerized seedlings in southern Sweden affects the investment costs as well as growth and survival. It is important to take these differences into account when choosing seedling type for reforestation. The most important differences between the two seedling-types is that bare-rooted seedlings has open root systems whereas the roots of containerized seedlings are grown in a container which may contain water and nutrients that are available for the seedling during the first period after planting. Moreover, bare-rooted seedlings are often older which results in thicker stembase and better resistance to attacks of pine-weevil (Hylobius abietis). In order to study differences in survival and growth between bare-rooted and containerized seedlings a survey study of newly planted clearcuts in south-western Sweden was made. In the study tree seedling types was included, one bare-rooted and two containerized with different ages. The population of pine weevils was probably low during the studied period which resulted in lower pine-weevil damage than normally found in this area.

Future climate changes may lead to an interest of alternative and foreign forest tree species in order to spread the risks in forestry. Douglas fir, Sitka spruce, Freemont cottonwood and hybrid aspen are examples of popular foreign tree species that along with western red cedar could have a future in the Swedish forests.Södra Skogsägarna and SLU have collaboration in establishment of foreign species in Swedish forests.The purpose of this study was to analyze and present the establishment of western red cedar, and to survey and illustrate injuries of freeze drying and other damages like deer browsing, vegetation and insect attacks. The study included four different provenances, and spruce as a reference, planted in two locations ? Asa and Släne.Western red cedar is despite its name a conifer of the cupressaceae family with defined secondary characteristic and gets along well with an overstory. Western red cedar grows often in mixed stands with similar conifers and its natural habitat is within and in the area near to British Columbia.The study included two series of field inventories, one made in the summer and one in the autumn 2013, three growing seasons after plantation.

Fortifikationsverket which is the landlord for the Swedish national defence has a great problem in their forestry due to the relatively large amount of metal objects in their timber. These metal objects cause different types of economical losses in the timber refinement chain. To enable out sorting of logs containing metal objects already in the harvesting phase, Fortifikationsverket is interested of the possibility to utilize some type of metal detector in a harvesting head for that purpose.The goal of this study was to, with help of a case study, enlighten the problem that metal objects in timber cause for Fortifikationsverket and their customers of timber and to investigate conditions of to mount and utilize some kind of metal detector in a harvesting head at present.The saw timber deliveries by Fortifikationsverket during the time period 2003-2005 was used as a reference volume for calculations of economical losses. In this case study was included two sawmills where timber from Fortifikationsverket were delivered to for further refinement. Factors investigated were the type of damage metal objects caused in these two sawmills and the economical signification of these damages.

Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

Master thesis for Mechanical engineering, at the University of Lund. Incorporated in project Pondora.The purpose of this master thesis is to compare the existing one way packaging system with a proposed return crate system not yet available in Sweden. The comparison is focused on packaging handling in the grocery store.The purpose is also to investigate how operating return crate systems in Norway and Finland function, identify, the problems they have encountered and survey economic and technical aspects. The knowledge we hereby have acquired was subjectively evaluated in the thesis.The Swedish survey has a focus on meat and bread. The surveys in Finland and Norway contain all the products utilizing the studied return crate systems.We have surveyed how the handling of transport packages for meat & provision and bread is done in the store.

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.

Cameraria ohridella, the chest-nut leaf miner, is a new pest in Sweden. These moths make leaf mines on chest-nut trees, preferably on Aesculus hippocastanum, which results in brown blotches on the foliage and early loss of leaves. Since the first observation in Macedonia in 1985 it has spread rapidly through Europe. The moth arrived in Sweden in 2003 when it was observed in Malmö and surrounding areas. In this paper a literature study describes the morphology and life cycle of the chest-nut leaf miner. Further more a test with pheromone traps examining the number of generations in Sweden is shown.

Hustillverkning är en process som ställer höga krav på kvalitetstänkande för att förhindra annars lätt uppkomna reklamationer. Sävsjö Trähus AB (STAB):s nisch är att anpassa huset så långt det är möjligt efter kundens önskemål. Detta komplicerar framtagningsprocessen av husen samt ökar risken för uppkomsten avreklamationer. Under 2006 hade STAB reklamationer motsvarande ca. 3,1 miljoner kronor.