Forest as an investment alternative has become more and more popular over the last few years. Between the years 2004 and 2007 increased the price level on forest land with 70 percent in Jämtland. In this thesis a comparison has been conducted between forest in Jämtland and an investment in the stock market. The risk in the two investment alternatives has been included in the comparison. The thesis includes two different studies between the two alternatives.

The private forest owners play a key role in the supply of round wood to the Swedish forest industry. Today it is a keen competition between forest companies about the wood from private forest owners. In order to get access to the wood from the private forestry you need to be an attractive collaboration partner, who can offer long-term collaboration, service at top-level, and acting for good prices to the forest owners. This work aims at analysing the situation on the market today. It gives Sveaskog purchase department a good view of the forest owners? opinion in general about the existing purchase activities. Forestry service level and timber prices are determining factors for a successful relationship between forest company and forest owner.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

To have a forest area close to the city is of great importance for the city population?s well being. Children develop their motor skills, concentration and imagina-tion and the adults have a place to shake of the stress from work. Forest areas are used to exercise at, play in and to find a moment of peace and silence. The urban forest and the old farming pastures at Markussonvallen and Per-Isakssonvallen already has natural assets worth to preserve and a great potential to create more. The goal is to develop a forest with a variation of tree species and ground vegetation that will appeal to the human senses and different animal species such as birds, insects etc.

This study deals with work environment from a legal perspective. The study includes legislative history, legislation today and one empirical study. The legislation that concerns work environment (health and safety) in Sweden today is found in the Swedish Work Environment Act (WEA), the Work Environment Ordinance (WEO), Provisions issued by the Work Environment Authority, related legislations and also collective agreements. The WEA, passed by the parliament in 1977, came into force on the 1st of July 1978 and it defines the framework for Provisions issued by the Work Environment Authority, which is an authority superintended by the Swedish government. These Provisions contain more detailed stipulations and obligations with reference to the working environment.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Rabbits today are used for different reasons. They are often held as pet rabbits but they also can be found at zoos, in laboratories and as a producing animal where their meat, fur or wool are used. All rabbits in Sweden are protected by the Swedish animal welfare legislation. For rabbits held as pets, in laboratories or at zoos there are more detailed rules or regulations that defines for example how much space the rabbit must have or how the cage should be enriched. For rabbits in the production there is no detailed legislation, which is a problem because their welfare could be hard to secure when the producers do not have any guidelines to follow. Rabbits are social animals and therefore they should have the company from either one other rabbit, or from the owner.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

This project was a request of Norrbodal´s Forestry Board, Västra Götaland. It was performed as a qualitative interview analysis of private forest owner?s deficient motivation regarding pre-commercial thinning. The purpose of the project is to investigate what the Forestry Board can do to motivate private forest owners to do more pre-commercial thinning. The results build upon 16 qualitative phone interviews with forest owners that have their forest within the district of Norrbodal. The owners are divided into two groups, the one who have performed the pre-commercial thinning and the one that has possible pre-commercial thinning needs on their properties according to the pre-commercial thinning analysis ,which is the result of a satellite analysis.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

During the 8th and 9th of January 2005 a devastating storm named Gudrun entered the south of Sweden and a big part of the forest owners got their forests damaged. The study objective was to investigate on which basis and how the affected forest owners made their managment decisions immediately after the storm and if there are any differences between different categories of forest owners. - Members ? non members in a forest owner association (FOA) - Resident owners ? non resident owners - Female and male forest owner The study is based on a questionnaire survey with the purpose to examine the most important counsellor and information channels of the forest owners. A total of 450 forest owners participated in the survey. Results show that all categories of forest owners prefer professional counselling rather than personal counselling.

The forest in the northern part of Sweden has changed dramatically during the last centuries. The forest has gone through a large-scale transformation, from it being only used locally for domestic purposes to becoming very important raw material for Sweden in the industrial age. The strategy by foresters during the second half of the 20th century has been to create pure production forests for commercial forestry. This has mainly succeeded and we have today homogenous production forests that give a high profit to the owners. The aim of the study is to compare the state of the forest in the former state forest Hällforsmarken in the years 1925 and 2000 and to interpret the changes which has taken place.

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.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new Forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.