Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

Ekoturism har utvecklats som ett alternativ till annan typ av turism, med inriktning på att undvika negativa effekter på lokala ekosystem. I Sverige finns ekoturism som bedrivs i relativt orörda naturmiljöer, men också ekoturism som bedrivs i miljöer som påverkats av människan på olika sätt och som rymmer både kulturvärden och naturvärden. På gården Sjögetorp i Östergötland bedrivs ekoturismverksamhet i familjeföretaget Urnatur. Mitt syfte med studien var att undersöka vilka kulturvärden och naturvärden som finns på gården idag, och hur dessa värden hänger ihop med ekoturismen. Jag genomförde en inventering av hela fastigheten där jag registrerade ägoslag och strukturer viktiga för kultur och naturvärden. För mer information om gårdens skötsel och ekoturismverksamheten intervjuade jag ägarna. Jag undersökte också historiskt kartmaterial för att kunna sätta gårdens skötsel idag i perspektiv till hur jordbrukslandskapet sett ut historiskt. I min inventering dokumenterade jag många olika typer av naturvärden, bland annat död ved i många former, hamlade träd, slåtterängar, betesängar och skog skött till förmån för lövträd. Kulturvärden som fanns var ofta kopplade till naturvärden, som till exempel slåtter, hamlade träd och skogsbete.

Människor arbetar utomlands idag i större utsträckning än vad de gjorde förr. Det medför att de påverkas av andra staters lagstiftning och risken uppkommer att det kolliderar med hemstatens lagstiftning som kan leda till internationell juridisk dubbelbeskattning. Interna förfaranden ökar för att undanröja en eventuell juridisk dubbelbeskattning, däribland finns sexmånaders- och ettårsregeln. En person som är obegränsat skattskyldig i Sverige kan till- lämpa dessa regler genom att uppfylla rekvisit som framkommer av 3 kap. 9 § IL och där- med bli skattebefriad på den inkomst som förvärvas utomlands.Vid tillämpning av sexmånaders- och ettårsregeln får kortare avbrott göras om de inte överskrider mer än sex dagar per hel månad eller 72 dagar per anställningsår som framgår av 3 kap.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

As an increasingly rationalized forestry and agriculture have human interference in the form of tradition, grazing and use declined. There is a strong link between biodiversity and disturbance of the landscape. In sandy soils many insects and plants require exposed sand to survive while the disorder may contribute to seed dispersal in the woodlands. On behalf of O-Ringen Skåne 2014, a study of the interference from orienteering in sandy soil and the forest during competitions conducted. The aim is to clarify the interference of which orienteering runners contributes, through to inventory presence before and after the competitions in the bottom and field layer in three locations.

The reindeer planning system (Renbruksplanen, RBP) is a communication and planning tool designed for Sami groups. A key purpose of this is that it will act as a tool in consultation with other market players, including forestry. Sami groups have asked for a model of how this can be used in a flexible manner. With the Swedish Forest Agency as a project manager, a communication model for how to use the RBP has been designed. It consists of a number of points divided into ?before?, ?during? and ?after? the consultation.

The interest for alternative forest regeneration methods increased significantly during the 1990´s after 50 years dominance of the clear-cutting system (Holgén & Hånell 2000). One reason for this was that clear-cutting was being more and more questioned by different envi-ronmental organizations and because the forest sector for economical reasons wanted to find cheaper ways to regenerate forests. In the beginning of the 1990´s two shelterwood experi-ments were established in a joint effort by Svenska Cellulosa Aktiebolaget (SCA) and the Dept of Silviculture, Swedish University of Agricultural Sciences (SLU). The experiments include various forms of cutting and shelterwood densities and represent productive spruce forests in central and north Sweden (Roggsjön in the province of Medelpad and Skikkis-jöberg in the province of Västerbotten, respectively ). The experiment next to Roggsjön has been reported earlier in three MSc theses, and is also the focus of this thesis.

This essay presents an examination of some aspects of an anonymous Italian fifteenth centurypainting, the Madonna in Adoration of the Christ Child with the Young John the Baptist, in theGothenborg Art Museum. My first aim is to understand its symbolic and religious content, and theother is to make an attempt at an attribution, or at least put the work in a likely environment,temporally and geographically. To the first end I analyse the image using Panofsky?s three stagemethod, and then make an iterpretation using the ?period eye? concept of Baxandall, especially froma religious viewpoit. Secondly, I try to define the style of the work mainly by analysing selectedparameters from a large number of fifteenth century Italian pictures found in the photo archive ofthe Federico Zeri Foundation website on the internet.

Detta arbete är utfört på uppdrag av Komatsu Forest i Umeå. Ett eventuellt problem som uppmärksammats vid företagets kvalitetsavdelning sedan länge är kiselhalten som syns i resultaten från skogsmaskinernas hydrauloljeanalyser. För att få en fördjupad kunskap om föroreningar i hydraulolja och bättre kunna utnyttja data från oljeanalyser, har underlag tagits fram för att bättre kunna avgöra om kiselhalt i hydraulolja är skadlig. Två målfrågor är: Vilket förhållande har kisel med andra tillgängliga faktorer som drifttid, grundämnen, syratal, vattenhalt och viskositet? Är kisel en tydlig indikator på inträngning av föroreningar från yttre miljö? Då hydrauloljans sammansättning förnyades har arbetets underlag fokuserats på analyser på den nya oljan.

Holmen Skog AB is an important supplier of conifer pulpwood to the Iggesund Paperboard mill. After logging and transport to the landing by a forwarder, the wood is loaded on trucks for further transport, often by using separate loaders. During this handling process considerable amounts of stone material is sometimes mixed into the pulpwood and this causes problems for the industry. The aim of this study is to identify which part of the chain from forest to pulpmill, that contributes the most to this contamination. Sizes and total volumes of the contaminating stones were also investigated.

The purpose of my study is to explore which possibilities there are for movement activities and how to use those possibilities. From this study, I will help the pedagogues recognize how to work more or different with movement activities.I have used participant observations and interviews as methods for my study. I did this at one preschool, because it is a development-study. The observations lasted for two weeks and the interviews were made with the majority of the pedagogues at the preschool.  The results of my study showed that the preschool teachers think that movement activities are an important part of children?s lives.

The study is made on behalf of SCA Skog Jämtlands förvaltning which is one of five administration units that SCA Skog consists of. The purpose of the study is to investigate which reduced expenses there are according to spatial concentration of cutting areas. By increasing the spatial concentration of cutting areas it will reduce the need of movements by trailer, also reduce the number of roads that you use during the activities. To be able to perform the study, access to a annual cuttings in nine years have been made available. From this volume new annual cuttings has been created but more concentrated. The two different results have been compared and the results show that concentration of cutting areas generates reduced need for trailer transports and less km road that has to be maintained. But then, if it´s practical viable can be discussed.

The Scanian woodfences has been determined by two mainly elements: Scania's composition of tree species, with a large element of deciduous forest, and the local building tradition which has more in common with the European continent than the Swedish tradition. By examining responses from ethnological question lists deriving from the first half of the 1900s, combined with literature studies, I have been able to deepen and broaden the knowledge behind the various fencing design. In addition I ?ve constructed maps which could illustrate their historical geographic distribution.I have come to the conclusion that there was three main types of woodfences that was most common until the barbed wire was introduced in the early 1900s and later on replaced the elderly woodfences. Common for the three main types is that the base material was made out of Juniperus communis, this largely because of its durability against rot.

The purpose of this study is to explore and understand the social and structural dynamics of an organization working with questions regarding development. The organization in question is Vi-agroforestry, a Swedish based NGO that works around the lake Victoria basin and the focus will be on their office in Rwanda. I have used a qualitative approach and conducted participatory observation as well as semi-structured interviews to gather data. I have emanated from the individuals in the organization by using a theory of microsociological organisationperspecive to understand how the employees create and is created by the existing social structures. (Blomberg, 2003) Even though the office in Rwanda only is a relatively small part of Vi-agroforestry?s operations it is still highly individual and independent from the rest of the organization.