This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

Både under min tidigare utbildning, främst inom nationalekonomi vid Lunds universitet, men även senare i min yrkesutövning inom bygg- och fastighetsbranschen under en period av 15 år, har jag främst kommit i kontakt med problemställningar vilka i någon mån haft som syfte att utmynna i en slutsats med kvantitativ relevans. Då jag som del av programmet Urban utveckling och planering skulle skriva en uppsats på D-nivå, ett arbete som resulterade i förevarande rapport, valde jag därför en problemformulering och en metod som båda gav mig möjlighet att bredda min kompetens, snarare än fördjupa den. Denna studie strävar efter att utveckla en teori för stadsutveckling ur ett fastighetsföretagarperspektiv. Den specifika situation som arbetet fokuserar på är stadsdelen Norra Sorgenfri i Malmö. Teorin har genererats med användning av metoden grundad teori och datorprogrammet Atlas/ti. Läsaren finner förhoppningsvis att den teori som utvecklas har en allmän relevans för stadsutveckling och hur kommunens planarbete kan förändras. Den som är intresserad av just vitaliseringen av Norra Sorgenfri bör också kunna finna något av värde.

För att främja landsbygdens utveckling och till följd av förändringar i markpolitiken tilläts genom lag bildandet av stora bostadsfastigheter på landsbygden 1990. Detta skulle ske genom att öka den enskildes möjlighet att utforma sin fastighet efter egna önskemål. Glesbygd, som är landsbygd karaktäriserad av gles befolkning, är mer utsatt för de problem som landsbygden står inför. Syftet med studien är att undersöka om det finns eller borde finnas en skillnad mellan lands- och glesbygden vid fastighetsbildning av stora bostadsfastigheter. Studien utförs genom en genomgång av rättskällor, tolkning av rättsfall och analys av Lantmäteriets praxis.

Denna studie undersökte hur heterogenitet i skogsbestånd samt omgivningsfaktorerna träddiameter, variation i träddiameter, död ved och lövinslag påverkar förekomsten av 18 skogsfågelarter i södra Sverige. Fågelinventeringen utfördes med hjälp av linjetaxering längs 100 meter långa transekter. Omgivningsfaktorerna mättes i varje transekt i fem provcirklar med diametern 10 meter. Analysen av träddiameter visade att det främst var diameter på barrträd, men inte på lövträd som inverkade på förekomsten av fåglarna. Sambanden mellan diameter på barrträd och totalt antal fågelarter var övervägande negativa vid 0-30 centimeter i diameter och övervägande positiva vid 30-80 centimeter i diameter.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

The introduced lodgepole pine (Pinus contorta) occupies more than 650 000 hectares in Sweden. There are some differences between lodgepole pine and Scots pine (Pinus sylvestris) forests which could affect bird assemblages, for example differences in canopy density and ground vegetation. Birds were surveyed in 14 localities in northern Sweden, each characterized by one middle-aged stand of lodgepole pine next to a stand of Scots pine. The two paired stands in each locality were planted by the forestry company SCA at the same time and in similar environment to evaluate the potential of lodgepole pine in Sweden. In those 14 localities, one to three point count stations were established in both the lodgepole pine and the Scots pine stand, depending on the size of the area.

Purpose of this thesis is to study the impact of wind turbines on their surroundings. It also aims to analyze how the communication looks between the authorities, the planner and local residents prior to the establishment of wind turbines in Lännäs/Odensbacken in Örebro, where three wind turbines set up in a group.The results of this survey show that the participants experience themselves not as especially disturbed of the turbines in the form of large noise, shadows, and sleep disturbance indoors and outdoors. Participants felt that no change had taken place on the natural environment (52%) since the turbines became operational. It was 49% of participants had got no information about the establishment of Örebro Municipality, Örebro County Administrative Board or Wind Power Company. Scientists/­experts had the highest confidence of 86%, politicians and the media/journalists had least confidence.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

The storm Gudrun January 8-9 2005 felled about 70 millions cubic metres forest in southern Sweden. The majority of the wind damaged forest was spruce (Picea abies). In order to decrease the risk of wind damages in the future other trees species are of interest for forestry in southern Sweden. The purpose of this master thesis was to study if larch were more wind tolerant than spruce. The method was to compare larch, Japanese larch (Larix kaempferi Lamb.), European larch (L.

This Master thesis is performed at the request of the forest company Mellanskog and the local municipality of Borlänge in Sweden and aims to establish recreational adjusted forest management plan for the areas of Mellsta and Skräddarbacken in Borlänge. In all types of urban forestry it is very important that the management plan are accepted by the general public. To make sure that also these plans of future measures, pass in the public, interview studies have been performed in which the public wishes and interests have been examined and applied in the management plan. To make sure that future measures in the forest may be accepted by the public when the forest harvester enters the woods, it is very important that a well functional work of information has been made. The people living close by the forest shall have been informed a couple of weeks before the time of measures and it must also be good information available that explains what is to be done and why.

Det traditionella svenska skogsbruket bygger på ett trakthyggesbruk som tillämpas på största delen av arealen. Generell hänsyn lämnas vid skogliga åtgärder i form av levande och döda träd samt orörda områden. Utöver detta lämnas hela bestånd och nyckelbiotoper. Denna modell har fått kritik för att den skapar ett fragmenterat och variationsfattigt landskap med dåliga förutsättningar för många skogslevande arter att reproducera och sprida sig. Ett alternativ är triadskogsbruk där arealen delas upp i zoner med olika mål.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Gränsdragningen mellan närings- och hobbyverksamhet är särskilt svår i hästverk-samheter där det nästan alltid finns ett inslag av personligt nöje i utövandet. En verk-samhet ska bedrivas yrkesmässigt, självständigt och med ett vinstsyfte för att uppfyl-la näringskriterierna i 13 kap. 1 § IL. Är kraven på näringsverksamhet inte uppfyllda så kan verksamheten istället beskattas som hobby. Det räcker oftast inte att hästverk-samheten bedrivs med ett vinstsyfte utan den måste i princip generera ett överskott för att inte beskattas som hobbyverksamhet.

By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master?s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right.