Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

F?rt?tningen av st?der skapar en utmaning f?r bevarandet av de t?tortsn?ra skogarna. V?rden som skapas av m?nniskans upplevelser i skogen kan sammanfattas i begreppet skogens sociala v?rden, som visat sig ha en stor betydelse f?r folkh?lsan. D? m?nga kommuner ?ger t?tortsn?ra skog, ?r det av intresse att studera hur de planerar f?r skogens sociala v?rden.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av information medlemsstaterna emellan. I stället för att utbyta information kan en medlemsstat välja att ta ut källskatt på ränta och vidarebefordra en viss del av källskatten till betalningsmottagarens hemviststat. De svenska bankernas kontrolluppgiftsskyldighet för begränsat skattskyldiga sparare har i och med direktivets införande utvidgats.

Tropisk regnskog i Sydostasien är ett av de områden som hyser störst biodiversitet i världen, av vilken stora ytor är hotat. Ön Borneo drabbades av en katastrof åren 1982-1983 efter att väderfenomenet El Niño orsakat torka med vidsträckta skogsbränder som följd. Detta lämnade stora ytor av Borneos skogar i ett undermåligt, sekundärt tillstånd. På grund av detta startades INIKEA projektet med syfte att rehabilitera skogar i regionen kring Tawau vid östkusten av delstaten Sabah i Malaysia. I denna studie undersökte jag resultatet av rehabiliteringsarbetet på krontaket i tre olika skogstyper genom att ta hemisfäriska foton med en digital systemkamera (DSLR).

This study was carried out at the request of the Swedish forest company Sveaskog which is an important producer of logging residues (branches and tops) intended for energy production. The company wanted to increase the average dry content to 60 percent in their delivered logging residues. At the time when this study was initiated, the dry content in the chipped logging residues originating from the Bergslagen district was at 52 percent. The aim of the study was to find out how windrows of logging residues could be arranged in order to help obtain desired properties such as increased dry content. Sveaskog had developed a system for evaluation of windrows and a standardized form was utilized to describe different properties of the windrows.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

Individual trees can act as carriers of meaning. When a person attributes deep meanings to a specific tree, a relationship between the person and the tree is created. To avoid conflicts between users and planners, increased awareness is required of how important individual trees may be to a person. The objective of this study was to elucidate persons? relationships with individual urban trees.

Like many small-time companies there is a need to improve the flow of materials at HSP-Gripen AB. The company develops and manufactures hydraulic-powered grapples for the machine- and forest industry. By mapping the material flow in the current production and gathering necessary data, suggestions on how different parts of the production could be controlled is presented in this dissertation. This has been achieved by the study of relevant scientific literature. The suggested ways of controlling the production consist of 2-bin systems, hybrid material flow system as well as a cyclic product-planning.

In this paper discourse analysis on the Ethiopian National Action Program (NAP) to combat desertification is made. The aim is to describe how the overall image/picture of desertification, its causes, and effects and of possible solutions are presented in the NAP. The result of this analysis shows that the main cause of desertification is human activities mainly due to the poorly developed socio-economic situation in the dryland areas. It is indicated that an excessive dependency of the rural population on the natural resources, particularly land, is the major cause of land degradation and this deterioration of land is said to have been caused by the rapid population growth, overgrazing, forest clearing as well as past government and institutional failures. In addition it is indicated that the effect of desertification usually involves ecological changes that sap land of its ability to sustain agriculture and human habitation, therefore the most serious threat to human welfare.

This study was conducted in the "Kåtaberget" forest reserve in Västerbotten in the summer of 1999. In the summer of 1995, a prescribed burning was performed in the reserve. In some places where coarse dry woody debris (logs and stumps) was present, the fire consumed the wood, as well as parts of the humus layer, creating deep-burned patches. The low intensity ground fire also created dead woody debris by burning off living trees with open fire scars, as well as standing dead trees. In this study, the post-fire tree seedling establishment was examined, with special attention given to the former presence of woody debris. The study also includes a survey of the areal extent of deep-burned patches, as well as an examination of tree seedling establishment in these patches, compared to other burnt ground.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.