The degree project at hand investigates how large areas of older forest (80 plus years) suitable for clear cutting there is on the Swedish island of Gotland. Large areas of older forest on Gotland are situated on land with shallow soil depths which are economically uninteresting and often unsuitable for clear cutting forestry. Other forests hold big nature conservation values and should not, or cannot, be used for forestry purposes. The survey is made as a GIS analysis based on the old but carefully made ?Brief forest inventory? (ÖSI) made in the 1980s and early 1990s. A sample from the inventory is combined with studies of orthophotos, satellite photos and other GIS layers that display estimated soil depth and nature conservation values. Partly contrary to common belief, the survey shows that there are still large areas of older forest suitable for clear cutting forestry on the island.

This thesis project focuses on the need for better tools for analyzing competition for forest fuels in Sweden, in particular how policy measures may influence the market and involved actors in different regions of Sweden. Raw materials from the forest have for long constituted important inputs in the Swedish forest industry. Today some of these raw materials are increasingly used as inputs also in bioenergy production, largely driven by bioenergy promoting policies, and there are signs of increased competition for forest fuels which may have various and uncertain effects on the industries in question. The thesis project explores the possibilities to adapt previously used forest sector equilibrium models into a new model suitable for analysis of Swedish forest fuel markets, called the Swedish Forest Sector Trade Model (SFSTM). The approach takes into account regional differences in supply and demand for 23 types of products produced and/or used by eight types of producers, plus consumers, in five different regions (four Swedish and one international).

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

It has been even more important in the forest sector in recent years to look at the whole chain from suppliers to end users, to improve operations and improve performance and the profits of the company. The research and development have been concentrated on the buyer?s market and product development, probably because this research has capability to give an increased cash flow. But to obtain stability and continuity in the production and selling units, the suppliers should also be investigated. The aim of this thesis is to study a one company's existing suppliers of roundwood and investigate the differences and attitudes they have about the company offerings.

The forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.

When the storm Gudrun hit Sweden on the 8th and 9th of January, many recreational forests in southern Sweden blew down. For this reason there is a demand for new regeneration methods as to how these storm-felled areas should be regenerated and with what species. In this study the forest is divided into three areas: production, recreation/production and recreation. The first area is a forest with production as main goal and these kinds of forests are located a bit from the city. The second type ? recreation/production forest ? has two equal goals: production and recreation, and is located close to the city.

ABSTRACT Titel: Den svenska mäklartjänsten är inte dyr ? en jämförelse med England och Holland Nivå: C-uppsats i ämnet företagsekonomi Författare: Veronica Sandström och Matilda Edin Handledare: Tommy Gerdemark Datum: 2011 ? 03 Syfte: Allmänheten har idag en övervägande negativ bild av den svenska mäklarkåren. Mäklarens arvode i form av provision är uppenbart en av orsakerna till det dåliga ryktet. Syftet med denna uppsats är utifrån detta att öka förståelsen för den svenska mäklartjänstens innehåll och värde. Ytterst vill vi genom att informera stärka branschens rykte och ändra allmänhetens uppfattning om fastighetsmäklare.

The purpose of this study was to examine how small-scale private forest ownersmake decisions regarding pre-commercial thinning. In 2015 it is ten years agosince the storm Gudrun hit the southern parts of Sweden and now large areas arein need of pre-commercial thinning. This study is built upon qualitativeinterviews with seven small-scale private forest owners with forest properties inthe county Kronoberg. The respondents were chosen by the modelSKOGSÄGARPROFILENTM (forest owner profile).The results of the interviews showed that five categories: ownership, the stormGudrun´s impact, silviculture, forestry contacts and driving force was important.How will their purpose and aim affect the pre-commercial thinning? Personalinterests, and expectations of the next generation to take over, are purposes thisstudy has found.

Analysts at Venture Capital firms of today experience troubles when they try to explicate the intrinsic value, which they see in their investments. The traditional valuation models do not account the value of flexibility and analysts have to Through studies at a Venture Capital firm in Sweden, I have analyzed if Real Option analysis could help them to explicate the intrinsic value that they see.With the help from a decision tree, analysts can identify the hidden option values embedded in the investment. I find that real options can be a helpful tool for Venture Capital companiesto clarify the intrinsic values that they see in their investments. Real option analysis is however not a competitor to traditional value methods, it is rather a compliment..

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.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.

1 juli 2007 upphörde tillståndsplikten att gälla i Sverige och allmännyttiga bostadsföretag undslapp att ansöka om tillåtelse hos Länsstyrelsen för försäljning av företagets fastigheter. I spåren av detta öppnades möjligheten för företagen att i större utsträckning planera sitt fastighetsbestånd, och därmed även företagets och kommunens ekonomi. Syftet med vår studie är att beskriva allmännyttiga bostadsföretags ekonomiska planering av sitt fastighetsbestånd, förklara huruvida upphävandet av tillståndsplikten har påverkat planering och motiv för försäljning. Dessutom vill vi belysa allmännyttans tankar kring den nya lagstiftningen som är på gång genom att arbeta utifrån frågeställningen nedan:Hur planerar allmännyttiga bostadsföretag sitt fastighetsbestånd, hur har borttagandet av tillståndsplikten påverkat och hur kommer den nya lagen som ska ersätta allbolagen påverka allmännyttan och dess planering?För vår studie har vi valt en kvalitativ ansats och genomfört intervjuer med tio olika allmännyttiga bostadsföretag i olika län i Sverige.

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.

Purpose: During the last years Real Options have been established in many areas of the day-to-day business. Recent literature also tries to address Supply Chain problems with option theory, since an efficient Supply Chain increasingly gains in importance as a significant competitive advantage. This thesis tries to answer the question, if Real Options can mitigate the costs induced by the Bullwhip Effect as one of the major problems in Supply Chains. Methodology: The authors of the thesis used a deductive approach. Based on a theoretical model utilizing Real Option contracts and under the usage of a randomly created dataset the influence of the Bullwhip Effect on the company?s business and financial structure is examined and subsequently analyzed.