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990 Uppsatser om Forest taxation - Sida 42 av 66

Jämförande tidsstudie vid riskörning med kompakteringsskotare och traditionell ?lätt? modifierad skotare :

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved Energy AB. The aim of the work was to compare the operational productivity between two kinds of forwarders for extraction of harvesting residues, one forwarder with a special compression device and one ordinary, slightly modified forwarder. Two sites were studied for each forwarder. The study shows that the annual production was about 11,000 m3 higher for the traditional forwarder. The cost for the traditional forwarder was SEK 0.9 lower per m3.

Sektorsskillnader i aktierelaterade ersättningar - En kvalitativ studie av incitamentsprogram inom OMX Large Cap

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

Run (in the) forest, run!

Syfte: Syftet med studien ?r att unders?ka hur tr?nare inom orientering ser p? motivation, samt hur de upplever att de genom sitt tr?narskap kan p?verka sina idrottares motivation. Metod: Studien har en kvalitativ ansats med semistrukturerade intervjuer. Sju tr?nare fr?n olika orienteringsgymnasier i Sverige deltog. Intervjuerna analyserades tematiskt f?r att identifiera ?terkommande teman i tr?narnas uppfattningar. Resultat: Resultatet visar att tr?nare uppfattar motivation som n?got individuellt och f?r?ndringsbart.

Förskolepedagogers tankar om skogen som utbildningsplats

Detta är en intervjustudie gjord med elva pedagoger verksamma i förskolan. Syftet med undersökningen är att ta reda på hur pedagoger ser skogen som en pedagogisk resurs. Resultatet visar att förskolepedagoger ser skogen som en pedagogisk resurs. Man använder sig av skogen i inlärningen av naturkunskap men också i exempelvis svenska och matematik. Pedagogerna såg möjligheter med skogen som till exempel att konkret visa barnen hur de olika årstiderna ser ut.

Internprissättning av patent och FoU : samt bevisningsfrågor till följd av dokumentationskravet

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Habitat preference and foraging behaviour in adult red-tailed monkeys (Cercopithecus ascanius)

The red-tailed monkey (Cercopithecus ascanius) is a small, alert and active animal inhabiting forests with dense vegetation and as such hard to observe in its natural habitat. The principal aim of this study was to scrutinize whether the methods, previously used in a behavioural study of the blue monkey (Cercopithecus mitis) can be applied in studies of the red-tailed monkey?s behaviour as well. Additionally, habitat preference and foraging behaviour of the red-tailed monkey were examined. The study was carried out between the 16th and the 22nd of March 2009 in the Sabaringo forest, located on the western border of the Masai Mara National Reserve.

Butikschefers strategier kring hälsa och hälsoperspektiv : En studie inriktad på godis och läsk

Summary                                                               Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores.  This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.

Det bästa för miljön, det bästa för Europa?- Europeiska kommissionens argumentation i frågan om EU-harmonisering av miljöskatter The best of the environment, the best for Europe?- European Commission' s official arguments on EU hormonisotian of environmen

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

Hjortpark, kronoskog och ladugård : En bebyggelseundersökning av Skyttsie Hage på Skanörs ljung

This essay is about a deserted medieval habitation called Skyttsie Hage which is located in the south of Sweden in the Scania province where it lies on a moor on the Falsterbopeninsula. Remains of five to six larger buildings have been found here with a surrounding earthwork, although it's not known for sure what kind of habitation they have been part of. Local folklore from the 17:th century states the area as a place where pirates lived, and that this was the reason for it's devastation. Another says that there once stood a breedingfarm belonging to the danish crown. Archaeologists have made several speculations which includes a deer park, a royal estate, an isolated farm or a smaller village.

Från ett nödvändigt ont, till en naturtyp värd att bevara - en studie av ljungheden i Sandsjöbacka och Grönabur/From a necessary evil to a nature type worth protect - a studie of the Calluna heath of Sandsjöbacka & Grönabur

In the middle of the 19th century was Calluna heath the major nature type in Halland, but the remaining parts today is only 1 500 hectares which is a 99 % decrease of the Calluna heath mainly due to an increase in forest plantations and arable fields. I have made a quantitative study how the Calluna heath of Grönabur & Sandsjöbacka has changed between 1841 and 2005 and why it didn?t disappear in the same manner, as it did in other parts of Halland. The studying of original sources as historical maps, literature and by doing field visits has been significant for the final result. The main reason for the different development of the Calluna heath in the investigation area (69 % decrease), compare to elsewhere in Halland, is the establishment and management of a nature reserve..

Trädens utveckling efter att de har lämnats som naturhänsyn : tillväxt, mortalitet och strukturell förändring 6-18 år efter avverkning

Today green tree retention, together with leaving dead wood, is a common practice with the aim to reduce negative impacts on biodiversity and environment due to clear-felling. To better understand whether this conservation practice also makes a long-term difference, it is important to know what happens to these trees after harvest. Few studies have made an assessment of what happens to retention trees over a longer time period. In this study I inventoried retention trees that were left at clear-cuts six, twelve and eighteen years ago. I carried out a re-inventory of 57 retention patches (divided into free-standing tree groups, small swamp forests and edge zones) and free standing dead trees, spread over 25 previous clear-cuts in central Sweden.

Handel med utsläppsrätter : En analys av bristerna i redovisnings- och beskattningsreglerna

SammanfattningFör att vända den globala uppvärmningen grundlades i Kyotoprotokollet tre marknadsmekanismer som syftar till att på olika sätt åstadkomma minskade utsläpp av vissa växthusga-ser. Den enda av dessa mekanismer som i nuläget är aktiv, är handeln med utsläppsrätter som hänför sig till utsläppen av koldioxid.Eftersom EU är part i Kyotoavtalet antog Europaparlamentet och Europeiska Unionens råd ett direktiv (2003/87/EG)(handelsdirektivet) för att uppnå de åtaganden som antagits i protokollet. Handelsdirektivet implementerades i svensk rätt genom lag (2004:1199) om handel med utsläppsrätter. Innehavet av en utsläppsrätt medför en rätt att släppa ut ett ton koldioxid. Enligt handelsdirektivet skall 95 % av utsläppsrätterna delas ut gratis till utvalda företag med höga nivåer av utsläpp.

En studie av utvecklingen av drivningsnettot i skogsbruket :

This master thesis consists of an investigation of the profitability per hectare in privatly owned forest land. The investigation is based on data collected from Skogsstyrelesen, Riksskogstaxeringen and Skogsforsk. During the last twenty years the prices on pulp wood and saw log have substantial decreased, but during the same time the the volumes from final felling have increased and the cost for felling has decreased, this investigation shows how the netprofit per hectARE after final felling has changed between year 1980-2005 This investigation shows that that the netprofit has stayed on a stable level during the years 1985-2005 even though prices pulp wood and saw log decreased. Much indicates that the demand of swedish pulp wood and saw log will continue to be strong or even stronger wich will give increased prices and an higher netprofit after final felling in the future.

Att uppleva naturen med alla sina sinnen : Hur undersöker och upplever förskolebarnen naturen?

AbstractThis project discusses various aspects of children's way to explore nature with their senses. Therefore I conducted a study in two preschools, one nature-oriented and another preschool. This study was carriedout usien the three metods, interviews, observations and surveys. Interview four children from each preschool, observations of each group outdoors during four different occasions and question forms to teachers. The result of the study showed that both teachers and children have a great interest in being outdoors in nature, but it is not always possible to take out all children's groups. The reason is large groups and inadequate staff.

Lekens betydelse för barns utveckling : En studie om hur skolgårdsmiljöns utformning påverkar barns leklust

The purpose of this study is to illustrate the impact on children's development around playing and how significance the formation of the schoolyards is focusing on how it inspire and calls to play within the children's. The study will also show how the youth workers experience the schoolyards and how they can incorporate the playground in their work to inspire the children's play and activities. The methods used in this study is based on both real conversations and by mail with educated youth workers and observations. The results shows that the schoolyard environment is very important for the children's play and development. The study reveals the importance of having nature like forest nearby and that the environment should be suited for everyone.

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