Fusarium graminearum is one of the most important pathogens on cereals and causes major crop losses around the world. The most cultivated cereal in Sweden is winter wheat. F. graminearum produces both sexual and asexual spores for dispersal. Multiple factors affect the production of these spores.

The purpose of this thesis has been to determine experimentally how good a peltierelement is to convert waste heat from wood burning. Three different peltier elementswere used in a comparison study. The comparison was mainly done to know howmuch power could be obtained from each element. Even, a circuit with a step-upfunction has been created to give a higher output voltage than the peltier elementitself. The result of the experiments was a low output power, the highest valuereached 2.18W.

Protecting the environment has with time grown to take a more central role in the society. Agriculture plays an important role in the society since this sector produces our food. More thorough research on how agriculture affects the environment is therefore motivated. This research can be used to improve the agricultural practice from an environmental point of view. This is something that both the farmers and the consumers can profit from. This study aims to form the basis for creating environmental indicators for use of nitrogen and energy on dairy farms. Twenty-three farmers in western Sweden have been interviewed about their farms, both organic and conventional. They produce milk with different intensity, defined as the amount of milk delivered (sold) per hectare of arable land.

I want to look at the possibilities to start selling hot water from a small district heating plant with bioenergy. My reason for doing this project is to look at a new business opportunity for our farm. Our company have less work during the winter time compared to the spring and this project will give us more work during the winter. I also want to take as much material as possible for heating from our farm in order to increase the value of the products from the farm. The project is in a village near us, where we should support a school, a churh, a home for the aged, a kindergarten and a parish hall with heat. In my work I have compared two different alternatives with each other. The first alternative is to put a central heater in one of the buildings, the home for the aged, in which we will burn oat.

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.

Mechanical ventilation is the most common type ofventilation in newly constructed office buildings. Therehas been an interest to utilize natural ventilationinstead of mechanical ventilation among architects andHVAC consultants in recent years. This is due to thesize of mechanical ventilation systems, which arespace consuming. The mechanical ventilation system isalso complex and requires maintenance. Furthermore,the fan uses a considerable amount of energy.

Heat and power stations are often in need of optimizations. A simulation model is a tool for findingways to optimize the plant. The scope of this diploma work is to develop a simulation model ofBoiler 5 at Mälarenergi AB. Boiler 5 is a circulated fluidized bed boiler that was taken into service inyear 2001. Among the included parts in the boiler are cyclone, convection part andINTREX-chambers.

Marine heatwaves (MHW) have become increasingly common in recent decades due to greenhouse gas emissions that have caused climate change. A marine heatwave is when the sea surface temperature rises, which damage many different ecosystems in the sea. One ecosystem that is sensitive to temperature changes is tropical coral reefs, which are at risk of bleaching during marine heatwaves. Coral bleaching is when its symbionts leave the coral and they lose their color, while also starving to death as they lose their food source. The purpose of this report was therefore to investigate what the connection between marine heatwaves and coral bleaching looks like, and to see if there are any geographical differences.

This degree project has been carried out in cooperation with Enertech AB in Ljungby and is pilot study to automating all current manual soldering. The soldering process accounts for a large part of the processing cost in the production of a heat pump. The process is also a quality risk and has a major impact on the lifetime of the final product.The Main task of this project has been to evaluate automation of the soldering process, to develop automation solutions and a principle layout, to draw the design changes required for the automation and to calculate the supposed solution.This pilot study has resulted in a suggested automation solution using laser as a heat source for soldering. Calculations of the solution show that a automating a laser soldering cell is very profitable..

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

The housing sector of today represents for almost 40% of the energy consumption, an energy consumption of which the major part consists of non-renewable energy sources. This is not sustainable and utilization of new energy-efficient technologies in buildings can be a step in the right direction, towards a sustainable energy society.This report has been made on behalf of and in cooperation with Älvstranden Utveckling AB in Gothenburg to examine how future energy-efficient technologies can affect the energy demand in energy-efficient multi-dwelling buildings.The report is based on Älvstrandens passive house, Hamnhuset, a house whose energy consumption is far below the BBR's requirements. The report looks at the opportunities for improvement within windows, insulation, solar energy technologies, as well as white goods. Computer simulations are then made to apply the selected technologies into a reference building. Technologies are selected from an energy efficient perspective and no account has been taken of other aspects such as the economy.

This report covers a product development project conducted as Bachelor of Science thesis forthe Innovation & design engineer program at Karlstad University.The assignment was supplied by MMB Consulting, Kristinehamn. The purpose of this projectwas to find an alternative way of shaping wire-net insulation mats. This insulation product isused for fire and thermal insulation of technical installations. The insulation consists of stoneor glass wool with a sewn on steel wire netting on the out facing side. This netting has thepurpose to enable fastening to e.g.

Samtidigt som debatten kring jordens klimatförändring är i full gång har intresset för att miljöcertifiera byggnader vuxit oerhört. För fastighetsägare är det en möjlighet att bevisa för sina hyresgäster och köpare att byggnaden är hållbar. Är en byggnad miljöcertifierad har en oberoende part intygat att den uppfyller en nivå av hållbarhet som bestäms utifrån standardiserade kriterier. Fastighetsägaren kan alltså använda certifikatet i marknadsföringssyfte.Den här studien undersökte om en byggnad som är byggnadsminnesförklarad kan miljöcertifieras med Miljöbyggnad. Målet var att hitta kostnadseffektiva lösningar för att uppfylla de miljöcertifieringskriterier som eventuellt inte uppfylls idag.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.