Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

In Sweden we are spared from large natural disasters. However, in January 2005 part of Sweden was struck by a hurricane. It did not only leave a decimated landscape in its wake. It also left its mark on many people who lived in the south of Sweden. In this paper the reader will be presented six qualitative interviews that build on forestowners' experiences during and in the aftermath of the Storm of January 2005.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

Forestry is an important industry in Sweden, with clear-cut as the most commonly used method for harvesting. Here the long-term impact of clear-cut on lake water quality (dissolved organic carbon (DOC), nitrogen, phosphorus and pH) has been investigated, based on 23 lakes sampled during autumn. Data for additional 15 lakes sampled for the Swedish monitoring program were also used. Lakes were classified as 5, 25, 40 and 60 year based on data of the forest age in the catchment, gathered from the Swedish national forest inventory. Clear-cut lakes were classified as 5 years (>20% of the catchment clear-cut during the last 10 years).

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.

People have used forest resources in northern Sweden for different purposes. Before the 20th century the forest was used for many different reasons, but during the past 200 years it has become an industrial raw material. The presence of people in the forest has left different kinds of traces in the forests. One example is culturally modified trees (CMT´s). The aim of this study was to study and document how people have used the forest resources during the last centuries in Brännlidens nature reserve, and what kind of traces this land use has left.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

The scarcity of qualified forest machine operators as well as the increased competition for competent machine operators among others from the mining industry in Norrland, were the reasons to investigate what attracts and what deters active and potential forest machine operators to the occupation. An interview study was conducted among four groups with four persons in each group. The groups were students in year 1 and 3 respectively at a forestry school at upper secondary school level as well as employees of a forest company and employees of contractors. The majority of all respondents were of the opinion that their interests in machines had been important for the choice of occupation. But for the active machine operators both the interest in the forest and their interest for machines have had importance for choosing this occupation.

A great deal of the nature experience we get today is from travelling along our roads, which to a large extent go through the forest landscape. This makes the forest along our roads interesting to look at from a nature experience perspective. The main idea of this work is to increase the awareness of how we are affected by the forest when we travel through it and find out how the forest should be adapted to the road environment to create a pleasant nature experience as well as increase traffic safety. 0.9 % of Sweden's total forest area (equivalent to 200 000 hectares) is in close proximity to roads. Additionally, in Sweden 440 million hours are spent behind the wheel of which a great deal probably is spent on roads surrounded by forest in some form.

This study's primary purpose was monitoring of conservancy operation measures. The fixed sections within ekopark Storklinten owned by the forest company Sveaskog. These measures are performed with the purpose of creating and maintaining hardwood forest and mimic natural processes. The sections were divided into different categories depending on the type of measures they were exposed with. The monitoring showed that the purpose of these measures was fulfilled in general.

AbstractThe wild forest reindeer is a subspecies of the reindeer. Wild forest reindeer earlier had awide distribution range in Sweden, but it was extinct in the middle of the 19:th centurybecause of extensive hunting. In Finland, the w.f.reindeer was extinct a few decades later bysimilar reasons. Later they migrated back to the eastern parts of Finland in the middle of the20: th century. Around 1980, the w.f.reindeer was actively rentroduced to western Finland,and there the population has had a positive development.

Augmented reality is a technology thatcombines the perception and interaction ofvirtual objects with the real world. Itcan allow a user to visually see computergenerated models and informationinteracting with the real world through ahand held device such as a tabletcomputer. This opens up a range ofpossibilities, especially in theconstruction sector. A construction siteis permanently changing and the need forprecise and updated information iscrucial. The ability to enhance the realworld with virtual objects and informationmay make many plans printed on paperabsolete.This report describes how workers in theconstruction sector would benefit fromusing augmented reality on a tablet innumerous situations and the technologyneeded to achieve AR on a tablet.

In Sweden there are 354 000 private individuals owning forest. Of these forest owners there are at least two thirds that are self-employed, which means that about 215 000 forest owners conduct some kind of work in their own forest. Those numbers do not refer to firewood production, but every year 7.3 million piled cubic meters of firewood are used for heating Swedish households. This implies that many households are also producing firewood. The objective of this study was to assess and analyse the small-scale firewood production in the Umeå-region in terms of persons engaged in the work, equipment used, produced volumes and share of forest-owning households involved in these activities. According to results from a questionnaire, the average firewood producing person is a man between 40-60 years old.

The way to acquire forest in Sweden from parents has been unequal, men were prioritized over women, which was the traditional inheritance pattern. Research has made this clearer by using gender, which ?values? our stereotypes of sexes and can help us understand inheritance patterns. The gender determined who would inherit but also the form of ownership, praxis, property rights, regulations, power and work invested made by a sibling could influence. The purpose with my study was to find what conditions governed inheritance of forest on the properties I investigated and what influence gender had.