AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Different groups in the forestry sector were likely to have different views regarding the responsibility for an environmentally sustainable forestry and the benefits of certification and this study aimed to examine the attitudes that existed in the forestry sector to the certification schemes FSC and PEFC. In the study a survey and a questionnaire were sent out to different groups. The investigation was made with respect to three groups: forest owners, forest contractors and employees working with the certification schemes on a daily basis at the forest company Södra. The groups agreed that the owner of the forest had the main responsibility for an environmentally sustainable forestry. The study revealed that all three groups highly valued the environmental aspect of certification.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

In 1994 a new Forestry Act was accepted in Sweden. One of its aims was to raise the consideration for preservation of biodiversity. Since this happened over 15 years ago there is now an interest in analyzing if the law has been effective in its purpose. In this study methods suitable for analysis are being investigated. The study contents a pilot study of methods for five parameters that can validate if the law has been followed.

This Masters thesis is performed at the request of the National Board of Forestry in order to investigate how the Swedish municipalities use their forests. The study is of general character with emphasis on the social values of the forests. The municipalities? purposes with their forests have varied over time, but lately the social aspects have been recognised as interesting. The social values of the forests can be defined as the values from the forests that contribute to the wealth of humans. This has socio-economic importance for the municipalities. The study was performed as a quantitative questionnaire survey, complemented with qualitative interviews.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

We aim to investigate the risk exposure against commodity prices in the forestry and paper industry. The intension is also to study the affect that the changes in commodity prices has on a company?s market value..

Forestry in Sweden is currently conducted in a manner aiming at equating the production objectives and the biodiversity. To ensure that biodiversity is maintained, patches that are considered to be valuable now or in the future is saved in final fellings. How the tree retention areas will grow into the future forest stands is yet unknown.The purpose of this study was to visualize how different scenarios of natural consideration taken at final felling will evolve in a long term perspective, for two rotation periods. Projections of the forest conditions were executed with the decision support system Heureka and its applications PlanStart and PlanWise. The information about the projected forests was then used for the visualizations which were created in the software Visual Nature Studio.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Silviculture in young stands in Sweden is below the mark concerning what has to be done in the forest, and it is time to solve the problem. The problem will not be solved only by the private forest owners, professional help is needed. Skogsägarna Mellanskog is one of four forest unions in Sweden who wants to play a role and take responsibility for forestry in the middle of Sweden. This academic essay is based on a market survey sent to 350 forest owners in the Örebro district. 186 of them answered the questions, giving a response frequence of 53 percentage. The purpose of the essay is to find the determining factors which will make a forest owner to find a collaborator when planning and carrying out the silviculture measures in young stands. The result of the survey shows that the forest owners are anxious about the price and the costs. The costs have a severe effect if the silviculture measures in young stands will be carried out or not.