Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

Bakgrund och problem: Ett tolkningsutrymme har identifierats i IAS 38 gällande kriterierna som behandlar aktivering av FoU. Detta kan innebära ett problem då det finns risk för variation mellan företag i tolkning och tillämpning av kriterierna. Det kan i sin tur påverka jämförbarheten mellan företagen i redovisningen av FoU.Syfte: Syftet med denna studie är att utifrån ett informationsasymmetriproblem studera jämförbarheten mellan företag i redovisning av FoU. Vi ämnar kartlägga tillämpningen av kriterierna i IAS 38 med avseende på variation mellan företag. En eventuell variation ämnar vi förklara utifrån hur företag förhåller sig till försiktighets- och matchningsprincipen.Metod: Metodvalet är en kvalitativ undersökning med djupgående intervjuer med fem företag i IT-branschen.

The purpose of this work has been to explore what ecosystem services a small green area in an urban environment can offer and whether specific trees can be used to maximize regulatory ecosystem services in a cultural-historical environment. Additionally, it investigates whether there is any difference in ecosystem services depending on whether these trees, or trees that better fit into the cultural-historical environment, are used. Through simulations and comparisons with existing trees in Pommerska tomten, Mariestad, Sweden, a pocket park within a national interest area, different hypothetical tree planting options are analyzed and evaluated. To measure ecosystem services, the website My-Tree, developed by the US equivalent of the Department of Agriculture, was used. By inputting data about the tree, such as location, species, vitality, stem diameter, and solar exposure, My-Tree calculates some of the ecosystem services the tree provides.

The aim of this masters thesis is to examine how some childrens librarians in public libraries reason about Wahlströms series books. During the 1970s, there was a discussion about the series books, and the general meaning was, among other things, that the books should not be available at libraries. Therefore, we also want to study if the arguments for and against the series books presented today are any different than those presented in the 1970s. For this examination, two methods have been used. We have done qualitative interviews with nine childrens librarians, and in order to find the arguments presented in the 1970s, we have studied the literature regarding the mentioned discussion.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

The housing sector uses 40 % of the energy in Sweden and half of the electricity usage. Theuse of energy is the main reason to the increasing rate of carbon dioxide in the atmosphere.This is the main motive but also a wish of higher safety, that is a higher rate of selfsufficientenergy production in Sweden, we want to decrease the need of using fossil fuel. Now whenthe energy price rise, the interest in energy issues increase and more people discuss thepossibility of reducing the usage of fossil fuel. A change to renewable energy such as sun,wind and water is the only solution where we can get a sustainable development.One way to contribute to a better use of energy is to build in the principle of passive house.The house is being built with a thick and tight insulation. If you use a heat-exchanger withhigh degree of efficiency and a final heating battery on the ventilation system, the heat fromlamps, devices and the ones living in the house should be enough to fulfil the criteria ofliving.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

The main purpose of this study was to compare the levels of anger and aggression between male and female Police Academy students (N=106) and male university students (N=100), using 2 psychometric anger instruments; Novaco Anger Scale-1998-S (NAS-1998-S) and Aggression Questionnaire-S (AQ-S). Another aim was to examine if there was a difference in anger and aggression between male and female Police Academy students. Questionnaires were handed out to Police Academy students in Växjö and the result was compared to university students from a previous study by Lindqvist, Dåderman & Hellström (2003). Analyses using a series of Independent sample t-tests showed a significantly lower level of anger and aggression in the Police Academy sample. There were no significant difference in anger and aggression between males and females with the exception of two subscales of the NAS-1998-S and AQ-S; females scored significantly higher on NAS Arousal and males scored significantly higher on AQ Physical aggression..

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

During my studies to become a guitar builder at Carl Malmsten CTD, I have found an interest in the construction of the classical guitar. I am fascinated by the simplicity of its construction. A simplicity that becomes more complex when you start to study it in detail.In my final thesis I will not try to explain this complexity. The subject is to investigate two different principles regarding its construction. I would like to find out if the sayings concerning one of the principles will yield a guitar with greater ability to produce volume and projection.At a close distance the difference between the guitar?s volumes is not to speak of, but a significant difference can be seen regarding one of the guitars ability to project its sound.

The study seeks knowledge about the Swedish euro-scepticism and about the work of the Swedish euro-sceptical Members of the European Parliament (MEPs). How do they work in an environment where the norm is to have a positive attitude towards a future federal state of Europe? How do they regard their own situation and possibilities to make a change?The study includes a debate on today's Swedish euro-scepticism as background. My finding about the MEPs? work is that their way of acting in the European Parliament does not distinguish from other MEPs? in large.

Background: Students, at a secondary upper school, attending a practical programme have a lower physical capacity than students from theoretical programs. Our physical self-esteem has a great significance for our motivation in being physically active and thereby also for our health. The purpose: of this study is to find out if there is a difference between perceived physical self-esteem and objectively measured physical activity between students attending a practical programme and a theoretical programme. Method: Four classes, in a medium-sized town in the southeast of Sweden, participated in the study, two classes from practical programmes and two classes from theoretical programmes. All the students were in their final year at the upper secondary school, when they were part of the study during the autumn of 2011.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).