Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

Vad gäller reglerna om tidigare års underskott utgör koncernbidragsspärren en spärregel till den annars gällande huvudregeln att tidigare års förluster får kvittas mot framtida vinster. Koncernbidragsspärren inträder vid ägarförändringar och innebär förenklat att ett underskottsföretag är förhindrat att, under en period om fem år, kvitta kvarstående underskott mot koncernbidrag som underskottsföretaget mottar från företag som inte ingick i koncernen före ägarförändringen (nya företag). Underskott som uppkommer efter ägarförändringen får dock kvittas mot koncernbidrag från nya företag.Uppsatsen syftar till att analysera och granska reglerna om koncernbidragsspärren ur ett företagsperspektiv, vilket innebär att uppsatsen ser till reglernas bakomliggande syfte och till hur reglerna fungerar vid en praktisk tillämpning. Uppsatsen har ett särskilt fokus kring i vilken turordning koncernbidrag ska beaktas vid avräkning mot befintliga underskott när ett underskottsföretag mottar koncernbidrag både från gamla och nya företag i en koncern. I RÅ 2008 ref.

The Baltic Sea is one of the world?s most polluted seas. Increased discharge of nutrients due to greater populations of people, together with a slow water exchange, creates great stress on the sea. Too much nutrients leads to increased growth of algae and causes problem in the ecosystem. Even if we reduce nutrient discharge the problem still exist in the ocean. When algae dies and sinks, more nutritional substances is produced called "internal eutrophication". This phenomenon will grow in the future due to a warmer climate and the problem is spreading towards the coastal zone, which is an important site for fish recreation. By removing the abundance of algae, the nutritional and toxic substances are reduced and the algae biomass can be a future resource for biofuel production..

The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

The purpose of this thesis was to examine how locally produced bioenergy may contribute to meet the climate target year 2050 in the municipality of Uppsala. The goal of reduced GHG-emissions from current 6,8 ton CO2-equivalents to 0,5 ton CO2-equivalents per capita and year, year 2050 is based on avoiding harmful penalties of an increased level of GHG in the atmosphere. By estimating available biomass in the county together with examining future technologies and emission factors for the substrates used, four possible future scenarios has been developed focusing either on electricity generation or production of biofuels. GHG-emissions of year 2050 have been calculated using the software LEAP. The conclusion is that bioenergy, depending on how it is integrated in the energy system, may reduce greenhouse gas emissions between 0.6 ton CO2-equivalents and 1.4 ton CO2-equivalents per capita or 12% to 25% compared to 5.5 ton CO2-equivalents in the reference scenario 2050. The greatest reduction is obtained if biofuels are produced in combination with energy efficient heat requirements in buildings..

As break downs of production transformers are costly and often result in long outages it is essential for reliability of operation that the transformers are manufactured to be robust. The aim of this M.Sc. thesis is to investigate if deviations should be made from the standard IEC 60076 ? Power Transformers in order to describe a robust large power transformer for procurement.The investigation has been conducted in three stages. In the first stage a definition of the term robust was developed in consultation with the client Vattenfall Vattenkraft.

This essay analyzes the market for entertainment software by identifying and explain the products typical properties, in addition i clarifies the behavior of consumers and producers. One of the most important property related to software is the ease with which it can be reproduced. When such reproduction is done illicit it´s called piracy. The software industry often claims that piracy leads to big losses for the companies as well as in welfare, the essay clarifies that this doesn´t has to be the case. On the contrary the possibility to cheap production and distribution may lead to an increased welfare.

The aim with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

Va?rlden sta?r info?r ett stort vattenfo?rso?rjningsproblem som ma?ste lo?sas ? sa? ma?nga som 884 miljoner ma?nniskor anva?nder idag potentiellt fo?rorenade vattenka?llor till sitt dricksvatten. Denna rapport fokuserar pa? ett av de drabbade la?nderna som a?r Uganda. Syftet med projektet a?r att underso?ka vilket/vilka av de fem olika ugandiska va?xterna; Erythrina abyssinica, Musa spp, Cyperus papyrus, Imperata cylindrica och Coffea canephora som a?r mest la?mplig fo?r rening av kadmium- och blykontaminerat grundvatten.

The purpose of the following essay has been to identify four men?s momentums of their volunteer access to treatment for their disruptive gender-based violence. The questions that have been asked in the entrance of this field have been divided into the following questions: (i) is it possible to identify the processes of change that leads to turning points into the interviewed men's treatment of violence, (ii) how do the interviewed men, themselves, reflect on their turning points into treatment, and (iii) are there other, implicit, interpretations and analyzes of men's access into treatment that I can discern in their stories? As a point of departure of the analysis one theoretical perspective has been used to explain and analyze men?s access to treatment, the sociological life course perspective, focusing on the concept of turning points.The method to approach this field has been qualitative interviews with a life story oriented approach which means that, focus has been to let the four interviewed men describe their lives from early childhood to their adulthood and from their histories identify contingent processes to their access of treatment. The study resulted in a division of two parts, one part consisting the processes that have been identified by the men?s stories of present tense of violent outbursts.

Due to higher standards of living around the world, greater industries and larger infrastructures causes an increase of the global energy consumption. This harvest of energy puts a great stress on the global environment. With this development, it becomes increasingly important to utilize energy resources in the best possible way.Fans are components that are often used in the industry and in households. A common problem is that the fan is oversized. An oversized fan causes an excessive flow, which has to be adjusted in order to achieve the correct flow.