Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The work was an assignment from Jarlträ AB which is a privately owned sawmill located in southern Småland. The aim of the work was to investigate the economical result of different pricelists and how to adjust different parameters such as length correction to give an optimal result. The pricelists was examined through a computer program (SilviA). The pricelists was made in the program and after that a simulation was preformed with a selection of random sampled trees gathered from the area nearby the sawmill.

Burkina Faso as well as most sub-Saharan African countries struggle with providing food for a fast growing population. The dominating farming system is agroforestry parklands. Agroforestry parklands can broadly be defined as areas where scattered trees occur on farmlands as a result of selective clearing. The presence of trees in crop fields may in the long term have a positive effect on the production of annual crops. It is commonly discussed, but not proven, that the presence of trees leads to increased groundwater recharge due to higher infiltration capacity of the soil.

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Stronger demand has been put on forestry to show environmental considerations during harvesting. This is especially for crossings of brooks with sensitive elements and great care should be observed when they are to be crossed during harvesting by logging machines. For that reason Hultdins has constructed a portable bridge that can be used for those occasions. The bridge has been developed in accordance with wishes from SCA forest, since they have a great deal of brooks in their forests and in private forests from where they buy part of their wood supply. The aim for this report is to investigate if this portable bridge can be of interest for the forestry market. The research has been made at SCA skog in Medelpad and Norrskog in Medelpad.

AbstractThis work is about children?s motor activity. You can often hear in media about sedentary children, and that one of the factors which contributed to this is computers and things like that. The main goal with this work is to find out how preschool teachers take care of children?s joy of movement and how they work to promote children?s progress of motor activity.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..

Komatsu Forest AB tillverkar skogsmaskiner och aggregat. I monteringsprocessen är hydraulslangar en av komponenterna som hanteras och lagras per artikelnummer. Idag genomförs intern kittning då slangar plockas ur respektive lagerlösning mot en specifik monteringsoperation. Kittning innebär att delar och komponenter sorteras i set, så kallade kit, innan de levereras till monteringsoperationer. Genom extern kittning som utförs av leverantören kan eventuellt flödet av hydraulslang och utnyttjandet av ytan i anläggningen bli mer effektivt då kitten är färdiga när de anländer till anläggningen. Syftet med arbetet är att identifiera det mest produktiva och kostnadseffektiva arbetssättet gällande hantering av hydraulslangar från beställning till montage på maskin.

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

This study has been performed with the help of forest machine operators in order to improve the forestry planning at Holmen Skog Örnsköldsvik-region. For Holmen Skog forestry planning is basic for a successful forestry. In a survey I have investigated what can be improved in some areas that are planned for harvesting. The result of the investigation will be used to support the machine operators as much as possible. The study has generated 49.5 % of responses and because of this low response rate, no clear conclusions to anyone else except the responding machine operators can be drawn. It has been proved that there are some details in the forestry planning system that are inadequate, such as marked routs for trails, tractor paths and buffer zones against streams. The quality of forestry planning varies greatly between different locations, as much as 50 % of the responding machine operators thought so. Over 40 % of the responding machine operators claim that the information from Holmen is insufficient. One thing that would improve the forestry planning within Holmen would be to educate all forestry planners and then do continuous follow-ups..

One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.

The purpose with this report is to compare moose browsing in young stands within a small game preservation, and if there are any differences between two areas. The method used in the inventory is a local damage caused by moose browsing survey. It is suitable on areas that have more than 50 hectares but less than 250 hectares of young forest. Inventory of moose browsing is best done on bare ground in the spring and should preferably be done before the flushing begins at the pine. Orsblecks game management area is divided into two different moose management areas, Noppikoski and Siljansringen. During the winter Siljansringen has a denser winter strain of moose, because of the moose seek out lower parts with less snow during the winter. This should also lead to the southernmost part should accommodate larger proportion of damages caused by browsing by moose.

This study investigated how we can understand St. Francis as environmentally conscious. The study also presents where those elements can be found in St. Francis own documents and from documents that describe St. Francis.

In the end of 1998 the company Holmen Skog AB was certified accordint to the FSC system with an area of 1 036 000 hectare. After that Holmen Skog AB has been working actively with the nature conservation in the forestry. In order to control the quality of the company?s nature conservation in final fellings they started a yearly inventory which is called BAKRUS (Judgement of ecological and culture care in relations to policies for a persevering silviculture). After 1999 the control was expended to include all actions in the forest.