Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

In this report I have compiled my thesis which was about investigating what sellers of real estates find important when they shall appoint a real estate agent. I have also looked into other parameters in my study, like whether the sellers at all use real estate agents and how they have proceeded in case they do not use an agent. In addition to that, I have tried to find out why sellers didn´t chose LRF Konsult and what they know about the company. This analyses was made through questionnaires sent to those estate owners who didn´t use LRF Konsult when they sold their estate. The questionnaires contained 8 questions.

This master thesis is made in co-operation with the Department of Forest Management and Products at the Swedish University of Agriculture in Uppsala and the Forestry Association in Stockholm. The purpose of the Master thesis was to describe how pre-schools in Sweden use forests and green areas, and to understand how different factors can affect the use of the nature. The purpose of the interviews was to create a picture of attitudes and routines of the pre-schools, in the matter of visiting the nature. The thesis is built on interviews where fifteen pre-schools in five large cities around Sweden participated. Among these pre-schools, five of them worked with special focus on nature, while the other ten did not have any particular focus connected to their activity.

In order to reduce greenhouse gas emissions from human activities fossil fuels will have to be replaced with renewable energy alternatives, such as bioenergy. Sweden has a great potential to produce bioenergy derived from forest products and there is currently a great interest within Sweden in using stumps for bioenergy production. However, the environmental consequences of the method need to be investigated before stump removal can be performed on a large scale. Swedish forest soils contain large carbon pools and a different land use may change conditions so that soils that presently act as sinks of carbon could potentially turn into sources of carbon release instead. This study investigates the initial effects of stump harvesting on the emissions of three greenhouse gases, carbon dioxide, methane and nitrous oxide. The emissions were measured from the soil surface in a Norway spruce forest located in the southern part of Sweden.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

Begreppet ekosystemtjänster kan användas för att tydliggöra värdet av landskapets funktioner och därmed underlätta kommunikation mellan markanvändare då olika intressen konkurrerar. Emellertid finns det få studier som inkluderar en kvantitativ eller kvalitativ värdering av ekosystemtjänster på landskapsnivå. I detta arbete har markanvändning och ekosystemtjänster studerats i ett landskapsperspektiv, med Vilhelmina Model Forest (VMF) som studieområde. Den övergripande frågan i VMF är hur rennäring kan kombineras med andra markanvändningsintressen, huvudsakligen skogsbruk. Syftet med studien var att göra en kvantitativ värdering av markanvändningsintressen och ekosystemtjänster.

This case study is made on assignment of Södra, region Öst, as a part of a campaign promoting more active management of the oak forests in the region. Hardwood trees of good quality, especially oak, has a high value due to that the sawn material is highly estimated by the market. It is important that the Swedish oak forests are managed in a proper way in order to meet the future demand. Södra has therefore decided to increase the focus on oak in the Kalmar region and they would like to find out if continues cover forestry (CCF) under certain conditions can be an appropriate management model. The motive is to make use of the existing oak forests more efficient, not just considering well managed forests but also the more neglected oak forests, on poorer soils. Thus, the objective for this study is to examine if CCF is appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet, and oak/spruce forest. Existing management models were surveyed in the literature.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.

Dead wood is important for many species. The amount of coarse dead wood (diameter >10 cm) is much lower in managed forest than in unmanaged forests. Stumps constitute the largest proportion of the volume of coarse dead wood in managed forests. Since stump harvest for biofuel may increase, the amount of dead wood will decrease even more, which may threaten biodiversity. The first aim of this study was to compare the amounts of fine woody debris (FWD, .

Since 1993 the Swedish Forestry Administration conducts a nation-wide inventory of wood-land key habitats covering all forest land in Sweden. The inventory aims at mapping and describing habitats where redlisted species occur or can be expected to occur. According to the inventory stand history is crucial to the presence of red-listed species. However, the current knowledge of stand history in woodland key habitats is very limited. The purpose of this work is to describe stand history in woodland key habitats, i.e. fire history, human activities - mainly cuttings - and structural changes.

There are about 700 000 dogs in Sweden. Roughly 70 % of the dogs are purebred and registered in the database at the Swedish Kennel Club (SKC). The database includes records of birth date, pedigree, offspring and results from e.g. veterinary examinations related to genetic health programs.Every year approximately 10% of the dogs die; most are euthanized by a veterinarian. Dog mortality data is stored as digital medical records at animal clinics and in insurance databases.Dog owners tend to register their puppy in the SKC, but they rarely report that the dog has passed away.

Too many dogs are euthanized because of different kind of behaviour problems today. Is it really necessary? Who has the main responsibility for this action? Do breed differences matter when it comes to increased risk of euthanasia of the dog? The purpose of this piece of work is to find the answers to these questions and also to find out what kind of behaviour problems that can lead to euthanasia of dogs in general. The most common reason for dogs being euthanized is aggression. The aggression can be directed toward humans or other animals, mostly other dogs. There are some important factors of the dog that increases the risk of being euthanized, and these are the breed, the gender and sexual status and also the size of the dog.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.