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990 Uppsatser om Forest taxation - Sida 60 av 66
Stommaterial för villor - trä eller betong?
We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.
Hållbar och framgångsrik? : samband mellan hållbarhetsprestanda och finansiella aspekter i börsföretag
Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.
Lämpliga skogsbruksfastigheter : Om långa avstånd mellan skogsskiften efter fastighetsreglering
På Lantmäteriet har frågan funnits om hur enhetlig lämplighetsprövningen av fastigheter är gällande avstånd mellan skogsskiften. Denna fråga blev än mer aktuell efter att stämpelskatten på fastighetsköp för juridiska personer höjdes 2011. En enhetlig rättstillämpning blev då än viktigare ur ett rättviseperspektiv. Syftet med denna undersökning var därför att utreda rättsläget och tillämpningen angående om det efter fastighetsreglering ska få uppstå långa avstånd mellan skogsskiften inom samma fastighet och utifrån vilka kriterier denna bedömning ska göras. Undersökningen skulle också utreda om förrättningslantmätarna bedömer att s.k.
Lantbrukaren som energiproducent : en fallstudie i energisatsningar inom lantbruket
The intrest and development of bioenergy and energy from renewable sources in Sweden has increased rapidly over the last few years. There are a whole lot of alternatives for those who would like to venture and invest in renewable energy production.
Production of renewable energy opens up many opportunities for forestry and farming to venture a new branch of production, on basis of the primary production. Several of the new energy sources grows on farmland or in the forest. The opportunities exist in the primary products, as well as in refining and reselling, in the value chain of energy.
The starting-point is the Farmer as an energyproducer. This master thesis studies the nature of farmer-own firms, who has invested in production of renewable energy.
A matter of trust : social interaction in a nature conservation issue in the Eastern slopes of Lake Vättern
Nature conservation issues are often complex and difficult to handle. Different actors andinterests are involved and it is generally agreed that constructive interaction is a crucialpart of dealing with these issues. According the theory which forms the basis of this thesis,conflict is defined as social interaction during which the actors trust in the interaction isdecreasing. Signs of conflict and diminished trust in the interaction are that these actorsmake attempts to change the situation and some of these attempts can lead to increasedconflict.The aim of this thesis is to describe the social interaction that takes place when peoplemove from conflict to dialogue. A qualitative case study of a nature conservation issue inÖstra Vätterbranterna, an area east of Lake Vättern, is presented.
Effekt av grusmängd och vältning för spårbildning på grusväg
Nybyggnation och underhåll av skogsbilvägar medför stora kostnader för skogsbruket. Georadar (GPR) är en teknik som kan användas för att läsa av en vägs struktur vilket ger ett möjligt tillvägagångssätt för att reducera kostnader vid upprustning av vägar. Detta genom att endast partier med sämre bärighet rustas upp och därmed läggs rätt mängd material på rätt ställe längs vägen. Alternativet är dagens subjektiva bedömning av åtgärdsbehov och godtycklig placering av grusmängd.
Syftet med denna studie var att kvantifiera skillnader i spårbildning mellan 100 %, 75 % samt 50 % påförd materialmängd i överbyggnaden av total rekommenderad materialmängd för att uppnå bärighet motsvarande vägklass 3B, samt hur spårbildning i vägkroppen påverkas av vältning. Grusmängden för överbyggnaden dimensionerades med ledning från data insamlade med GPR och fallviktsmätare.
Gallringsprioritering av contortabestånd :
Extensive planting of the tree species lodgepole pine (Pinus contorta var. latifolia) during the 1970s and 80s has resulted in large areas now being available for commercial thinning. However, the varying quality of the stands creates a problem. The purpose of this study was to investigate, at the Torsby district of the Stora Enso forest company, how well the present computer records of the stands correspond to reality and determine which stands are, from a qualitative perspective, suited for timber production. Finding variables that indicate better stands would give Stora Enso the possibility of selecting qualitative stands which are more profitable to thin.
The study included 32 stands containing at least 70 % Pinus contorta.
Riskmodell för kabelsträckningar i mellanspänningsnätet i Sverige
The society of today is largely dependent on electricity and the dependence does not show any signs of declining. Reliability of supply will become increasingly important in the future and it is therefore important to investigate factors affecting the failure rates in electrical components.Sweden was hit by several severe storms during the 00?s. As a result of this many overhead lines in forests were cablified. In urban areas underground cable systems have been the norm for many years.
Gestaltning av vägar i Skåne - kopplat till sju regionalt viktiga stråk :
This work derives from the question ?What is a beautiful road??. The question is being discussed in interviews with two employees at the Swedish National Road Administration and two former members of the ?Council of environment and beauty? at the Swedish National Road Administration. The interviews are summarized in my own discussion about the concept of ?Beautiful roads?.
De svenska skogsbolagens system för skoglig planering
Syftet med uppsatsen är att beskriva hur fem svenska skogsbolag utför sin skogliga planering
och analysera möjlig utvecklingar av planeringen. De företag som ingår i beskrivningen är
AssiDomän, Holmen, Korsnäs, SCA och StoraEnso. Materialet som uppsatsen bygger på
kommer till största delen från intervjuer som gjorts med personer med lämplig befattning på
de olika företagen. Planeringen kan delas upp i tre huvuddelar; strategisk, taktisk och
operativ. Organisationen på företagen stämmer väl överens med dessa steg.
Renens fejskador på tall- och contortaplanteringar inom Malå samebys höst- och vinterbetesområden :
The effects of Reindeer mechanical damages on the planted regeneration of Pinus sylvestris
and Pinus contorta.
Semi-domesticated reindeer can damage young trees. In late winter reindeer rub their antlers against young trees. The aim of this study was to quantify those damages. This study covered planted objects from three different areas in northeastern Sweden.
Tick burden in neonatal roe deer (Capreolus capreolus): the role of age, weight, hind foot length, and vegetation and habitat on bed sites
This thesis deal with tick burden on roe deer (Capreolus capreolus) fawns, in relation to age, weight, hind foot length, and as well as to vegetation and habitat on bed sites. Roe deer fawns (N = 25) were captured from May 27 to June 27. Samples of ticks were collected and tick burden were estimated. Of all sampled ticks the nymphs and adults were Ixodes ricinus, while the larvae were not identified. 4.4 % of the sampled ticks were larvae, 55.0 % nymphs, 26.8 % adult females, and 13.8 % adult males.
Texturbestämning genom fält-, pipett- och hydrometermetoder :
Texture is an important soil property and accurate particle size analysis of soil texture is therefore crucial. There are a number of well-established and newly developed methods available for determining soil texture. In order to compare the results of these methods, the differences between them must be determined.
The difficulties, problems and differences regarding texture class determination were examined through a study performed on forest soil samples. The study compared different methods (pipette, hydrometer and field methods) and two types of dispersing agents (sodium pyrophosphate and sodium hexametaphosphate (calgon)) commonly used for particle size analysis.
Förändrad aptering av massaved från 3- till 4-meterslängder vid gallring inom Södra : en systemanalys av effekter från avverkning till levererad virkesråvara
The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.
Hur påverkar naturvårdsåtgärder mängden av vedlevande insekter : Manuellt dödade träd vs självdöda
Today?s forest managers implement a large number of methods to increase the amount of dead wood in Swedish forests. They use everything from high cutting of trees to girdling trees and burning forests. However, implementation of these measures without proper knowledge of their consequences is a common problem. This study has been performed to increase knowledge about two of these measures, girdling and high cutting, and how these actions affect the number of wood-living insects living on dead trees.