When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

With a shifting world market and periodically profitability issues, Swedish farmers seekalternative ways to enhance their profitability. One interesting alternative to get a highervalue and enhance products is biodiesel, a way to improve the profitability on a farmscale.The diesel that is produced and sold, already have a mixture of 5% biodiesel, andthere is a possibility to add more biodiesel to it. By developing new engines severalengine-manufacturers now allow a mixture up to 100% biodiesel in their engines. Hencethere is a market for an increased production of biodiesel. The aim of this study were toinvestigate the possibilities and the problems related to farm-scale production ofbiodiesel, and to study the profit margin in the production.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

StoraEnso decided in year 2002 to build a pulp mill in the province of Guangxi, southernChina, and also establish eucalyptus plantations to provide it with raw material. By 2010StoraEnso controls about 90 000 of planned 120 000 ha, out of 75 000 ha is already plantedwith Eucalyptus.By using better genetic material, improve the tending, selecting the sites more careful and byusing a proper fertilization regime StoraEnso hopes to increase the mean annual incrementfrom today?s 25 m3/ha, on bark, to 35 m3/ha. This study is one part in this work to increase themean annual increment in the plantation.This master thesis is the forth in a series, that has followed up a fertilization trial that startedin spring 2006 when the trial was laid out and treatments decided. The aim with the trial is toexamine the production potential of Eucalyptus urophylla in Guangxi, southern China.

The latest thing in the area of environmental building today is energy-plus-house. The idea behind the energy-plus-house is to create a house that produces more energy than it consumes. To accomplish this, the house uses renewable energy, in this particular case solar energy. With the help from a proper construction and thoughtfully projected installations you can achieve a surplus of energy. The surplus energy can then be sold to the surrounding buildings and thereby conduce to a financial profit for the household.

Under det senaste decenniet har den svenska elektronikhandeln präglats av en allt hårdare konkurrenssituation och lägre lönsamhet. Det har lett till att stora butikskedjor gått i konkurs. För att vända trenden måste företagen hanterar sina butiksverksamheter effektivt. Det blir därmed avgörande hur butikschefen sköter butiken. Av den anledningen är det intressant att underso?ka butikschefers arbetssätt för att se vad som leder till hög lönsamhet.

We live in a world where the resources are not equally divided and that is why charity work is needed. The United Nations Children?s Fund, UNICEF, is a global organization that works for children?s human rights around the world. But perhaps even charity work, which´s often glorified in the society, need to be looked at from different directions. Research about intercultural education, globalization and charity shows that even good deeds can end up reproducing the problem that was supposed to be solved in the first place.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.