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990 Uppsatser om Forest taxation - Sida 47 av 66

Föryngring och produktion av skog på torvmark

Kunskapen kring svensk torvmarksbeskogning är undermålig. En kunskapslucka som till stor del beror på att torvmark tidigare bedömts som ointressant mark i samband med skogsproduktion. Detta beror mycket på det svenska regelverkets restriktioner mot markavvattning och gödsling samt miljöaspekterna som berörs och den aktivare skötsel som krävs. Det ökade behovet av skogsråvara gör att skogsbruket söker nya marker där torvmarken har potential att etableras för skogsproduktion.Studien är en kunskapssammanställning som lyfter fram kunskap kring skogsbruk på svensk torvmark med fokus på föryngringsprocessen. Finland använder torvmarker i skogsbruket på ett sofistikerat sätt.

Om matematikundervisningens svåra konst. Ett sätt att undervisa abstrakt bevisföring

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

Barns inflytande i förskolan : En studie om och hur pedagoger arbetar när det gäller barns inflytande under skogsutflykter

According to pre-school curriculum, the children´s needs and interests from the basis for the design and planning of the educational activities. The curriculum also highlights that all children should have the opportunity to satisfy their increasing ability to influence the content and approach. The purpose of this study is to examine whether and how teachers work in involving children's influence and interest in forest excursions.The essay is based on a qualitative approach in which we have chosen to carry out unstructured observations by a team of three educationalists. The study includes children of 3-5 years of age.The results show that the educationalists take advantage of children's interests and needs foremost in conversations. The children are given the possibility of influence that of which concerns only themselves and nobody else.

Till en älskad vän : materia och objekt som medier för överföring

With self-hypnosis as a method, I work with levels of consciousness in relation to practice. Focus lies in the relation between a language of materials and an inner experience. How do material expressions function as mediums of a spiritual matter between a beholder and me? The trance functions as a space for a spiritual contact/communication. Abstract images of crystalline glaze on ceramic tiles are direct results of these acts.

Analys av fiberlängdsfördelning hos gran (Picea Abies) och tall (Pinus Sylvestris)

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

UTREDNING SAMT UTVECKLING AV ETT PLATTFORMSOBEROENDE GEOGRAFISKT INFORMATIONSSYSTEM

This thesis have been performed at Sweco Position in Jönköping. The work was split into two, where one part included an investigation regarding the possibility of developing a cross-platform GIS (geographic information system) with HTML5 and CSS3. A prototype would also be developed within this part.The second part included development of a cross-platform GIS for a client to Sweco Position. The client operates in the forest sector and had already an existing solution, with many problems. The client required an application with delimited functionality and which was not bound to a specific hardware.As the client users often were located in areas with limited Internet access, one additional requirement was that there would be some offline support.The students handle subjects within development of GIS, for example map projections, map services and mapping libraries.The application came to be developed in HTML5 and ASP.net.

Syns vi - finns vi !? : marknadsföringsstrategier för Svenska FSC

A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.

Återväxt av blåbär (Vaccinium myrtillus L.) efter ångbehandling : orsaker till effektiv kontroll

Steam was used as a site preparation method to eliminate unwanted bilberry (Vaccinium myrtillus L.) in the boreal forest. The efficiency of steam to suppress bilberry was compared with prescribed burning and cutting the bilberry. Different combinations of steaming and/or cutting the bilberry were set up to investigate in which way steaming and cutting influenced the sprouting and regrowth of bilberry. The regrowth of the bilberry vegetation was monitored for 40 month. Steam was most efficient in suppressing bilberry.

Artisters och idrottsmäns rätt till fri rörlighet inom EU : - Är uttag av källskatt på inkomster från artisters och idrottsmäns verksamheter, enligt artikel 17 i OECD:s modellavtal, förenligt med rätten till fri rörlighet?

Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

Bakteriell produktion i humösa istäckta sjöar i norra Sverige

The main purposes of this study were to 1) quantify bacterial production in winter during ice conditions, and 2) to compare these production measures with values measured from summer and open water conditions in three humic lakes situated in northern Sweden. Another purpose of this study was to 3) examine whether clear-cutting significantly affected bacterial production or water chemistry in two lakes situated in catchments were a large part of the forest had been removed through logging compared to an undisturbed reference lake. In winter (March/April 2014), the bacterial production ranged from 0, 7 - 2, 2 µgC/L/day and in the summer of 2013 the production values was 4 ? 10 times higher. The main reason for lower bacterial production in winter was ascribed to lower water temperatures as well as to older and more recalcitrant DOC, as there were no significant differences in total dissolved nitrogen or DOC concentration or -quality, that could explain a lower production compared to summer.

Källor i Lagga, en uppländsk slättbygd : Geografisk och geologisk påverkan påkällvattens egenskaper

For centuries, springs have played a significant role in our society as water supplies, reasons for where to settle down, and in folklore. There are different reasons why and where a spring forms, e.g. in what kind of soil it has its outflow. Geographic and geochemical surroundings have an influence on spring-water quality.For this project some of the springs in the Lagga perish, Knivsta municipality, Sweden, were selected for a closer study. Water samples were collected from springs for analysis.

Stubbskörd : från modell till verklighet

In the near future we need to reduce the greenhouse gas emissions significantly for the benefit of the environment around us. The European Union has de-manded a variety of climate and energy goals to be achieved by year 2020, the ?20-20-20? targets. With these aims, The European Union means that we must reduce our emissions from fossil fuels and instead increase our renewable fuels. With stump harvest in the forest it?s possible to increase the use of renewable fuels and reduce our emissions from fossil fuels.

Lokalisering av sågverk i Västerbotten : en jämförelse mellan två alternativ

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Matematik i förskolan : Hur arbetar pedagoger med matematik utomhus på förskolor med olika pedagogiska inriktningar (traditionell, i ur och skur och Reggio Emilia)?

In this essay, I have interviewed four pedagogues from three preschools whit different pedagogical purposes. The purpose was to find out how they work with mathematics outdoor. In addition to interviews, I have conducted observations at each preschool. The different preschools are one traditional, one Reggio Emilia and one ?all weather? (Friluftsfrämjandet) preschool.

En vindkraftparks inverkan på Gävle Energis elnät

The effects from a planned wind farm on the grid utility Gävle Energis electrical grid have been studied. The wind farm is planned to be built in the forest 15 km north of Gävle and will have 23 turbines with rated power from 2 to 2.5 MW, resulting in a total installed power between 46 MW and 57.5 MW. The grid connection will be made at 70 kV. The aim of the analysis was to determine what effects the wind farm would have on the power grid in the form of electrical disturbances (flicker etc.), need for new investment and raised operational cost. To allow the connection of the wind farm technical solutions (new lines, power stations and grid reinforcements) have been constructed.

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