Human presence has always influenced the surrounding areas, the forest as well. Structure and species composition have changed during human land use. Knowledge regarding these changes should be of great interest for conservation and forestry. We have analyzed human impact on the tree species composition on five study sites during 2000 years in Ångermanland, Sweden. More specifically the change in tree species composition in percentage amongst alder, birch, spruce and pine over time.

The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.

AbstractThe purpose of my study is to examine how preschool children experience nature and how the educationalists at the preschool can make nature more exciting and support the children?s personal growth. I have also studied what the educationalists of the preschool do and what they can do to make nature more interesting and playful for the children. Observations and interviews have been conducted at a preschool in a small town. The preschool is situated close to nature, that is, close to a small forested area.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

The purpose of this study is to investigate if there is enough consideration taken to sensitive forest areas close to water or wetlands during clear cutting assignments, and to estimate the extent of damage made by forestry machines used at that time. A field and literature study is used to show how to improve and prevent the damage made in the wake of the machines. This study is made for Sydved, and shall culminate in a policy to prevent ground damage during their clear cutting assignments. The areas which were part of the field studies were clearcuttings on fine grained soil close to water and wetlands. The purpose was to find out if the water had been affected, what had been done to prevent ground damages and what more could have been done. The results of the field studies show that more work needs to be done to reach up to expectations. More information about the assignment area, better planning of sensitive regions, and strengthening of the main haul roads with brush are some of the improvements that can be done. There is also a need for more exact guidelines, follow-ups and education for everyone involved to have the same goals and understanding to prevent ground damage..

Burnt Spine-cap Sárcodon fuligíneovioláceus are one the most endangered mycorrhizal fungal species in Europe. They have their main distribution in Sweden. It form mycorrhiza with pine and dependent on limestone, which makes it connected to a rare environment. It has therefore been important to study the ecology of it further and to recognise the requirement it has on the environment more accurate and what it need to establish in a new area. In this study, 31 of 34 known sites in Sweden was visited and studied in field and their history analysed through aerial photographs.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

In connection with that the last few decades have been characterized by major changes where also the rate of change has increased, changes in organizations has become a natural part of today's organizational activities. Every change involves a learning challenge and because of that every change is unique, its output is unclear. However, there is much research that highlights various factors critical to creating an effective change, among others internal communication.The purpose of this study is to investigate whether Engeström's theory can be applied to a completed organizational change and see whether an expansive learning has been promoted in connection with this. This is accomplished through interviews with six employees, all working in one of Sweden's leading property companies. Engeström's theory of expansive learning is applied in order to analyze whether learning is promoted in connection with the organizational change.The result of the study shows that Engeström's theory can be applied to a completed organizational change in order to analyze whether an expansive learning has been promoted in connection with this.

Outdoor education is a teaching method which has several advantages to traditional classroom tuition. Its ideas have a long tradition and find support in the current Swedish curriculum. The place for the tuition is a central aspect within outdoor education. This essay aims to investigate what good places for outdoor education look like as well as discussing how the characteristics of such places can be used when designing schoolyards. Previous research shows that nature has characteristics that suit outdoor education well.

This essay seeks to explore which country´s laws should be applied when a dispute concerning damages in non-contractual obligations arises från illegal copying. In Europe today we have merely a few documented laws regarding choice of law concerning illegal copying. Thus, a proposition regarding a regulation which shall control the choice of laws applied on disputes in non-contractual obligations has been prepared. Another main reason for the existence of such a regulation is the need for a united set of laws to enable recognition of other countries´ judgments in Europe. This proposal will be called the Rome II-regulation.

Kunskapen kring svensk torvmarksbeskogning är undermålig. En kunskapslucka som till stor del beror på att torvmark tidigare bedömts som ointressant mark i samband med skogsproduktion. Detta beror mycket på det svenska regelverkets restriktioner mot markavvattning och gödsling samt miljöaspekterna som berörs och den aktivare skötsel som krävs. Det ökade behovet av skogsråvara gör att skogsbruket söker nya marker där torvmarken har potential att etableras för skogsproduktion.Studien är en kunskapssammanställning som lyfter fram kunskap kring skogsbruk på svensk torvmark med fokus på föryngringsprocessen. Finland använder torvmarker i skogsbruket på ett sofistikerat sätt.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.