The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Bioenergy from the forest has been heavily debated in Sweden for several decades due to the interest of society to decrease dependence upon fossil fuels and limit the effects of climate change. The actual use of bioenergy from the forest has shifted over the years but increased during the last decades. Private actors within forest and nature conservation sectors play an important role for the development of bioenergy from the forest as well as for the debate and the implementation of political goals. Forestry in Sweden is characterised by ?freedom under responsibility? for private actors and the perspective of governance is valuable for studying actors and discourses.

For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.

The purpose of this master thesis is to investigate how nearby forests affect the energy production in wind turbines. To reach the purpose a case study is performed on three wind turbines sited on a field in a north-south line at Andersfält in the municipality of Halmstad, Sweden. Approximately 100 meters south of the southern wind turbine a forest is situated. The case study is divided into three sub studies where the difference in energy production, the affect of the forest and a wind meteorology model, WAsP, is studied. The result show that the forest have a significant influence and that the WAsP-model gives an incorrect result of the energy production in wind turbines sited near a forest..

Vallentuna municipality in Stockholm County, is planning to develop a management plan for a forest area owned by the municipality. The property is an urban forest and the hiking trail Roslagsleden runs through it. Hence the municipality intends to take extra care of the outdoor recreation interests, as well as forest biodiversity, but at the same time use the area for forestry. This study discusses how these three interests, recreation, biodiversity and forestry, differ in their views of how a forest should be managed, where they disagree and how they can coexist in the management of this area. In this study, a vegetation mapping of the area and an assessment of the forest?s conservation values was carried out.

Abstract Title: Benefit from Competition ? An analysis of the consequences of Stopplagen for the Swedish health care market Author: Cecilia Halldelius Tutor: Carl Hampus Lyttkens Date: 2005-09-05 Purpose: The purpose of the thesis is to examine how the new legislation for the health care market, primarily the anti-profit-legislation, will affect the competition in the Swedish health care market. Method: The thesis is based on literary studies. By combining theories and empirics regarding the health care market, competition and profit, a deeper understanding of the aspects important for the chosen subject, is created. Combined with official reports and the new legislation, an analysis is formed.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The aim of the work was to compare two different pricelists with the actual output from a harvester. The results have also been compared with a volume estimate of standing trees done by the Swedish Forest Agency and the ?true? value registered by the Wood Measurement Association. The study confirms that the output calculated by the computer on the harvester is more reliable than the volume of standing trees estimated by Swedish Forest Agency. .

Due to the growing population in Stockholm, some of the urban green areas are beingsubjected to exploitation. Hammarbyskogen is an urban forest in the south of Stockholm andis an example of a green area that is planned to be transformed into an urban environment.This paper investigates key qualities and values of an urban forest of Hammarbyskogenvalued by local inhabitants of the neighbourhoods of Hammarbyhöjden and Björkhagen in thesouth of Stockholm. In addition to that, the study seeks to investigate people?s perception ofthe planned development of the forest as well as investigate how these perceptions andqualities are being incorporated into the process of neighbourhood development.Using text analysis, interviews and discussion forums, findings have been made showing thatthe local inhabitants value the urban forest mostly for its ecological and recreational qualities.Regarding perception of the change, people are either positive or negative to the developmentwhich can be explained by people?s experienced sense of place and place attachment of thearea and the forest itself. The study has also shown that the urban planners rely on localinhabitants? view, as well as on expert knowledge during the process of planning.The results of the study contributes to a better understanding of why and for what purposesurban forests are important for the city dwellers..

The main focus of this essay is to analyze whether strict employment protection legislation has a negative effect on the labour market possibilities for youth in the EU or not. To empirically examine the labour market possibilities for youth, data for unemployment rates and incidence of temporary jobs are used. By doing simple correlations between the different labour market characteristics and OECD?s employment protection legislation index the effect of the latter is tested. The result is that a tendency for youth unemployment and frequency of youth with temporary employment to be higher when employment protection legislation is strict can be seen.

Gender and politics, how well do they match? An interesting way of studying gender and politics is therefore to look at the legislation proposals from the government. In Sweden when the government make a legislation proposal it have to have a chapter that consider the aspect of equality between men and women. This paper aim to study the language in the gender aspect of the legislation proposal. This is done from a gender perspective.

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.