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990 Uppsatser om Forest taxation - Sida 24 av 66

Lissabon Fördraget : Värnet mot Globaliseringen?

 Dissertation in political science, C-level by Niklas Andersson, Spring Semester 2009. Tutor: Arne Larsson?The Treaty of Lisbon ? The Defence against Globalization??In the modern world globalization have undermined the nation-state and left it without the right measurements to adequately deal with the social and economic unrest that follows in its way. The states, built on contract theories, have an obligation to protect its citizens from the state of nature which seems to have failed as globalization has changed the rules.The purpose of this dissertation is to examine the contract theories of Thomas Hobbes, John Locke, Jean-Jacques Rousseau and John Rawls to identify the elements of a state and create a modern and ideal contract theory. The treaty shall then be used on the Treaty of Lisbon as it can be seen as a contract between the European states to create an entity in the shape of the European Union with the power to defend Europe from the unrest created by globalization.My question for this was as follows:Is the new treaty for the European Union acceptable as a new social contract according to the social contract theories?During my research the following criteria?s for a social contract was found:1.

Skogsentreprenad idag och i framtiden : en kvalitativ studie av skogsmaskinentreprenörersverksamhet och framtidsvisioner

The Department of Forest Products and Management, Swedish University of Agricultural Sciences has received means from Vinnova for a preliminary study of the organisation of logging work of today and how a better logging organisation should be brought about. This thesis reports results from qualitative interviews with nine forest machine contractors regarding the situation of their companies. The interviews have been analysed with respect to the genesis of the companies, which tasks they perform or that they could consider perform-ing, business relationships of the companies, relationships between the different partners of the companies, and the state of competition experienced by the contractors. The companies have developed either from the contractor previously being machine operator employee or from that the contractor in making has owned a machine and needed work. Their primary business is mechanised logging.

I stundens hetta : En kvalitativ textanalys om gestaltningar av krisarbetare i samband med skogsbranden i Va?stmanland sommaren 2014

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Tillämpning av kNN-Sverige i Södra Skogs verksamhet : behovsinventering, databearbetning och förberedelse för praktisk implementering

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

Utredningen om sambandet mellan redovisning och beskattning (SOU 2008:80) : en fallstudie av remissvaren

Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..

Naturhänsyn vid föryngringsavverkningar : En jämförelse mellan certifierade och o-certifierade hyggen

A growing number of Swedish forest owners are choosing to certify their forestry. However, there appears to be a lack of field surveys which describe differences between certified and non-certified forests concerning the degree of completed environmental considerations. In order to know to what extent certified forests contribute towards improved environmental consideration, we need studies on how large the difference is in relation to non-certified forests.Differences between certified and non-certified forest clearings were quantified through an inventory of the number of retention trees, dead trees and snags. The result showed that the retained number of the investigated parameters varied greatly between individual clearings, regardless of certification status. However, the results suggested that the certified clearings had an average higher incidence ofthe investigated parameters.

Betesskador på lärkplantor

The purpose of this study was to show how the Hybrid Larch (Larix eurolepis x) are used by large herbivores in terms of grazing and fraying. More specifically I studied how impact on the seedlings was affected by forest stand area, tree height and stem density (stems/ha).The survey was done in Jönköpings county in southern Sweden. About 50 % of all stems that are measured are damaged by grazing and 5,8 % was damaged from fraying. The conclusion of the study is that the biggest influencing factor is the height of the seedlings. The size of the stands and number off seedlings per hectare have almost no impact on the injuries on the seedlings. Fraying are common on trees smaller than 3 meters, and doesn?t occur on trees above that height.

Lövskogens förändring i eklandskapet söder om Linköping : 1927 jämfört med 2013

The forests of Sweden are constantly changing. Map studies indicate that the amount of deciduous trees in Sweden has decreased in recent years in favor of the coniferous trees. The National Forest Inventory has since the early 1920s monitored the Swedish forests and in recent years has made the old data digitally available. In the present project, we have investigated how the numbers of stems in different diameter classes have changed for birch and other deciduous trees. The inventory was conducted in the same manner as in the first forest inventory.

Produktionsskillnader vid olika antal sortiment

This study is done together with Sydved AB in the summer of 2012. The purpose of the study is to analyse how different quantity of assortments influence the production for forwarders and harvesters with multiple tree handling aggregate in thinning, by different tree volumes. To make this analyse a time study was performed where three entrepreneurs work has been analysed. Beside the analyse, of different quantity of assortments, has also been analysed how the tree volume and a forest fuel assortment effect the production. The result of this study shows that the quantities of assortments have a significant meaning for the production. The biggest differences are most distinct between one and three assortments in the smaller tree volumes where production goes down if the quantity of assortments increase.

Investeringssparkontot : För schablonbeskattning ? i tiden

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Skötselmetoder för bestånd med produktions- och naturvårdsmål :

This study is made on assignment by the local board of forestry in Skåne, Blekinge and Halland. The change of the forest law 1994 brought a new type of management plan. A more active planning was introduced in order to equate the environment goal with the production goal. The purpose with this study is to give a better picture of how planning for nature conservation in production forest is made and to develop support for selection of silviculture methods for stands with combined goals. With combined goals means production forestry with a reinforced consideration to both nature and culture, called PF-classified stands. This was done by: ? Describing silviculture models from the literature that are possible to use for stands with combined goals. ? Describing silviculture models that is used in practice in stands with combined goals. ? Describing how the classification of stands with combined goals is used. Which means, were in the terrain, with which frequency and in which type of forest PF-classification is used. ? Comparing differences and similarities of theoretical and practical used models. The study was done partly as a literature study and partly as an interview study of forest planners.

Mätning av stamdiameter med markstående scanner :

Booth for operational planning of harvesting and for long term planning, data is today collected manually. Intensive objective field inventories are usually too expensive. To enhance optimisation of timber flow from forest to industry Moore efficient methods for measuring tree stems of standing trees are needed. The performance of terrestrial laser scanners have improved and these could possibly be used within forestry in the future. The objective of this study was to validate how a terrestrial laser scanner could be used to measure stem diameter, and to test how the errors depend on distance from the scanner and tree species. Two plots (one pine and one spruce) were used for this study.

Marknadsundersökning av Södra skogsägarnas medlemmar inom Vimmerby verksamhetsområde

This thesis is based on a market survey sent to the passive members of Södra skogsägarna within the scope of practice of Vimmerby. A member of Södra skogsägarna is considered passive if the member not has delivered timber to the association during the past five years. The purpose of this thesis was to obtain as much information as possible about the forest owners, to be able to interpret why the member did not choose to deliver their timber to the association. The survey was worked out in close collaboration with Södra skogsägarna to answer this question. The responses indicate that economic returns are important to the individual landowner. The price of timber is most important in a timber business and the majority of forest owners want to have a personal meeting if you can choose how you wish to be contacted by the inspector.

Miljöredovisning, i användarens intresse? : en studie av tre skogsbolag

Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report. The information given by the companies have been seen as slanted, and others see it only as a part of the image production for the companies. There have been several investigations of the stakeholders of environmental reports and it is not clear who is the primary stakeholder, in other words who actually reads them. All different stakeholders have different views of what an environmental account should encompass.

Samband mellan virulensgener och VTEC-infektioner : Riskklassificeringssystem för VTEC

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

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