On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Vid Lissabonmötet enades medlemsländerna om antagandet av de så kallade Lissabonmålen vilket bland annat innebär att EU skall vara den mest konkurrenskraftiga ekonomin i världen. För att kunna uppfylla dessa mål måste företagsskattesystemet inom EU förändras eftersom EU annars är i sämre konkurrensläge än USA när det gäller att attrahera investerare. Det finns två förslag till en sådan förändring som är mer aktuella än övriga förslag, Home State Taxation (HST) och Common Consolidated Corporate Tax Base (CCCTB). HST är ett förslag som går ut på att alla bolag i en gränsöverskridande koncern skall beräkna sin skatt enligt reglerna i den stat där moderbolaget är lokaliserat. CCCTB är ett förslag som innebär ett införande av en ny gemensam skattebas som tillämpas på gränsöverskridande koncerner.

This project is a collaboration with Ett Klick för Skogen, a foundation that buys and preserves endangered forests in Sweden. There are several ways of helping the foundation, e.g. buy a tree and for this the buyer obtains a symbolic diploma. Many organisations uses this method to collect money and for me the lack of a thorough expressions are consistent. The objective with this project has been to renew these diplomas for Ett Klick för Skogen and in the long run increase the collections and preservation of endangered forests in Sweden.The idea has been to vivify hardwood trees in a new and rather poetic than pedagogic manner.

This survey was made during the autumn of 2002 and the beginning of 2003, on commission from the National Board of Forestry. The purpose with the survey was to gather experience and knowledge in the organisation about fencing and this was made through interviews. The ambition was also to get knowledge from people outside the organisation that have great experience of forestry and fencing. The interviews were based on questions that have been composed by the author with help from the supervisors. The questions were the same to both the personal from the National Board of Forestry and to the foresters. Interviews were also made with private landowners, gamekeepers, game researcher, the County Administrative Board, the National Road Administration, pole and net retailers and contractors. The target group for this work is the National Board of Forestry to be forwarded to persons interested in forestry with the ambition to spread knowledge about how to prevent damage on the forest by browsing animals. The deer populations are big in the south of Sweden and growing populations have increased the damage on plantations of broadleaves of the most species.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring.Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syftet har en empirisk undersökning med tre kunniga respondenter utförts. Meningen är att ta reda på hur frikopplingen skulle kunna förändra arbetssättet hos de utvalda respondenterna.Undersökningen som genomförts har visat att det råder mycket separata åsikter och diskussioner kring förslaget om en frikoppling. Det har visat sig att det skulle uppstå fler nackdelar än fördelar för både revisorer och Skatteverket i början av en frikoppling.

The background to this study is that the forest company, Holmen, has found large discrepancies between harvested volume and the measured volume at the industry. Factors like bark features, breakage, double tops, bends and stem damages was noted, and all stems were measured manually. Hypothesis testing with the method "random in pairs" were used to examine whether the harvester measured values significantly differed from the manually measured. The result of a properly calibrated harvester shows in average underestimation of the volume with Skogforsk Pine as a bark function. This means that the harvester isn´t the reason why the volume measured in the industry is lower, the fault is elsewhere. The study also indicates a need for a unique bark function for logepole pine..

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The wide distribution range of our boreal pine (Pinus sylvestris L.) provides a great variation in growing conditions and climate/weather factors that influence the wood development of the trees. A great number of extensive studies have been conducted over the years in order to clarify growth trends of this and other species over more or less wide-ranging areas. In this thesis effects of weather factors were instead compared between different forest stands from the about same geographical location. The effects of precipitation, temperature and frost on the year ring characteristics of pine were studied in the research forest of Svartberget Vindeln, in northern Sweden. The stands differed in site index and silvicultural treatment; fertile ? high stem density, fertile ? low stem density, poor ? high stem density and poor ? low stem density.

The Swedish forest industry has put a lot of resources in the development of digital communications in hopes of improving collaboration with suppliers. The purpose of this study was to investigate whether VIDA would benefit from using digital communication with suppliers. The survey was conducted as a questionnaire study among the company?s staff and its suppliers. The result indicated needs and interests to use digital communications in both groups. Young suppliers and suppliers on a distance showed the most interest in using digital communication. In terms of using these digital communications, the staffs and suppliers were most interested in information regarding transaction and forestmanagement plans.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.

Over the past 40 years 600 000 ha of lodgepole pine (Pinus contorta ssp. latifolia (Engelm.) Critchf.) has been planted in Sweden (280 000 ha on SCA's forest land alone which represents about 15% of the company's total forest land area). In the early 70's SCA situated a number of experimental stands in order to investigate different aspects of the exotic tree, primarily growth rate. To be able to compare the two species plots with scots pine (Pinus sylvestris L.), this species was also planted at the same time and under the same conditions. A number of questions should always be raised when exotic species are introduced in an ecosystem. Invasiveness, the pathogen situation and purely ethical issues should be discussed.