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990 Uppsatser om Forest taxation - Sida 32 av 66

Optimalt råvarulager för biobränsleföretaget :

This report was written as a final thesis within the Department of forest economics at the Swedish University of Agricultural Sciences as a completion of the M.SC Forestry programme. The aim of this study was to create a model that, with respect to given stock levels, temperature, fuel usage and fuel price, would identify the optimal levels for purchase of bio fuels, optimal levels of incineration of bio fuels and the sum of the present values of all costs. The model would be applicable for a larger district heating plant. Data regarding temperature were received from SMHI. Information considering fuel prices was taken from the Swedish Forest Agency and the facts about fuel usage were collected from a large district heating plant, located in the southwest of Sweden. For the temperature, a sinus curve was adapted to describe the temperature over a year.

Utvärdering av effekter hos deltagare i projektet Skogsbruk och vatten inom Landsbygdsprogrammet hos Skogsstyrelsen i Östergötland

Som skoglig sektorsmyndighet är det Skogsstyrelsens uppgift att omsätta regeringens skogspolitiska mål i praktiken. De behöver därför ha kunskap om deras arbete faktiskt ger effekter i skogsbruket. Ett verktyg för att undersöka effekter är utvärderingar. Genom en utvärdering kan Skogsstyrelsen se vilka effekterna är samt få ett underlag till att förändra och utveckla framtida projekt. Denna studie syftade till att utvärdera effekter hos deltagare avseende kunskapsinhämtning och användningsgrad samt deltagarnas upplevelse av vattenkvällarna i projektet Skogsbruk och vatten inom Landsbygdsprogrammet hos Skogsstyrelsen i Östergötland.

Anpassad skötsel - exempel på hyggesfritt skogsbruk i Mellannorrland :

Total protection is often the option chosen when protecting forests with high environmental values. An alternative to total protection is application of management regimes that do not interrupt continuity of tree cover. This study focuses mainly on continuous cover forestry (CCF) in forest stands already protected. All objects are situated in the county of Jämtland in northwest Sweden. The purpose of the study was to attain a greater knowledge about CCF practices.

Påverkas mosippa (Pulsatilla vernalis) negativt av igenväxning?

Pulsatilla vernalis is one of several endangered plant species that benefit from wildfires and small scale disturbance events that repel competing vegetation and create open patches in the vegetation cover. Previous studies argue that Pulsatilla vernalis is decreasing in numbers due to vegetation changes associated with the decrease in wildfires, forest grazing and changes in forest management. In this study, 17 populations of P. vernalis were inventoried in order to examine if soil and/or vegetation structures affect the population structure of P. vernalis (i.e.

Autonomi och gemensamma strävanden

The liberal state, it has been argued, must be neutral between different conceptions of the good. Embodying ideals such as fairness and impartiality, state neutrality is intuitively appealing, but working as a restraint for state actions it is somewhat unsatisfactory. People make mistakes about their lives and people live less valuable lives than they could do. To then restrain the state from doing as much good as it can seems just as unappealing as neutrality at first seemed appealing. In this paper, a possible solution to this dilemma is presented.

Skogstillväxten ca 20 år efter plantering på Flakmossen : dikningens och gödslingens betydelse vid beskogning på en avslutad torvtäkt i Värmland

This study was performed in an afforestation experiment established 1982 on an abandoned peat harvesting area, Flakmossen, in the province of Värmland, SW Sweden. The experimen-tal design include planting with Scots pine (Pinus sylvestris), in combination with various drainage intensities (20, 30, and 40 m between ditches), and fertilizer doses 0, 100, and 200 g PK per seedling applied at the date of planting. The aim of this study was to achieve more knowledge about the conditions on afforestation of peat harvesting areas, especially regarding drainage intensity and fertilization requirements, by means of determining the stand growth and yield in the Flakmossen trial. The forest growth did not differ significantly between the drainage intensities tested when the same amount of phosphor and potassium fertilizer was added. Thus, shorter distances between ditches than 40 m can not be recommended. When no fertilization was carried out seedling survival was very low, and the growth of sur-vived seedlings was poor. The largest diameter and height growth were observed in the areas where the highest dose of phosphorus and potassium (200g/seedling) was given.

Allokering av kapitalinkomst - en effekt av århundradets skattereform

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

Fastighetsvärdering : - processen att fastställa ett marknadsvärde

Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys.  Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.

Flygburen laserskanning kopplat till skördarmätning för datainsamling till operativ planering :

The requirements for operative planning activities are increasing. The forest industry wants to gain better control over wood flow. A felling that is more market adjusted is desirable. However, this causes problems in the operative planning process because of the data collection methods used today. Data about timber assortments and data about the distribution of the tree diameter, etc., are often lacking. Airborne laser scanning is used to a greater extent than before for estimation of forest variables and should perhaps be used to the same extent in operative planning activities as well.

Fukthaltsförändringar för skogsbränsle : En jämförelse av torkförloppet i grönrisskotade och brunrisskotade vältor

In 1994 a new Forestry Act was accepted in Sweden. One of the aims of the law is to raise consideration forpreservation of biodiversity. Since the new law got accepted and some time has passed, there now lie someinterest in examining whether the law has been effective towards its purpose. Methods suitable for analysishave been examined during this study. The content of this pilot study is based around five parameters whichcan be used to validate the effects of the new law.

Landskapsideal : hur uppväxtens landskap formar individen

The landscape can be something that you rest your eyes on, something that goes quickly past outside the windscreen or the place for the daily work. To me, landscape is everything around us ? the city, the field and the forest. But what is landscape for you? What does the idea of the landscape stand for? How does our view of the landscape become influenced of the place where we grow up? And the differences between peoples different views of the landscape ? what does they depend on? My point of the view for this paper is that the landscape ideals mostly depend on the landscape where you grow up and that it depends less on the differences between the individuals. As a landscape architect the idea of the landscape is the essential. The more we learn, the more we realize how complex it is, but deep down we always have our own experiences and memories and that shapes our personalities.

Internets effekt på skatteplanering : en fallstudie

We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

Svartedalens naturreservat : en social rikedom värd att utveckla!

Svartedalens nature reserve a social richness worth develop. The nature reserve of Svartedalen is an area of high biological and social values. The reserve is located close to several densely populated areas. The reserve has been classified as a national area of interest for nature conservation and outdoor life, and as a Natura 2000 area according to both the bird- and habitat directions. The reserve is the largest landarea in Västra Götaland, 3 410 hectares, where a resolution has been made about all these forms of protection. The foundation Skogssällskapet owns 1 956 hectares of the reserve, at 1 384 hectares of the property they pursue FSC-certified silver culture, according to current management plan.

Evaluating the effects of a tax increase : how the Swedish demand for snus will react to the new tax increase proposed by the government

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

Vedlevande lavar på döda grenar på levande träd i produktionsskog

Saproxylic lichens in managed forests have less substrate available than in unmanaged forests due to the shortage of dead wood. However, a suitable substrate for these lichens could be dead branches on living trees. To this date, there has not been any systematically collected data about theabundance of dead branches on living trees and the lichens growing on these branches in managed forests. The aim of this study was to see where dead branches were located on living trees of Pinus sylvestris and Picea abies, how large the surface area of these branches was and what lichens grewof wood on these branches. The study was made in Finspång, Sweden, where 11 forest stands of P.sylvestris and P.

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