A growing number of Swedish forest owners are choosing to certify their forestry. However, there appears to be a lack of field surveys which describe differences between certified and non-certified forests concerning the degree of completed environmental considerations. In order to know to what extent certified forests contribute towards improved environmental consideration, we need studies on how large the difference is in relation to non-certified forests.Differences between certified and non-certified forest clearings were quantified through an inventory of the number of retention trees, dead trees and snags. The result showed that the retained number of the investigated parameters varied greatly between individual clearings, regardless of certification status. However, the results suggested that the certified clearings had an average higher incidence ofthe investigated parameters.

This article deals with the woodlands as a biological cultural heritage and how it is taken care of in the protected woodlands in Skåne, in the south of Sweden, especially the deciduous trees which is dominated by beech. High biological values have emerged as a result of grazing and different kinds of forestry. The protected woodlands have been ripped of its cultural influences which changes the biological values on which the original reasons for protection was founded..

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

The study takes place in the capital of Sweden, Stockholm. It focuses on how the past reforms since the 90s have changed the teachers? occupation as a profession.The study is partially based on analysis of prior research and documents related to the thesis. The cornerstone of it is based on four immerse interviews carried out in three different schools. Two of which were private schools and the third is a municipal school.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.

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.

The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.

The Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the proportion of protected forest, the proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the proportion of deciduous trees within a stand and the proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Forest streams and the associated riparian zones are sensitive to disturbances and changes that occur within these riparian areas. Particularly sensitive are small streams of low order, which will have large impacts down-stream. The disturbances that occur in the riparian zones are reflected quickly in the stream. Driving with forestry machines in the riparian zone will have detrimental effects to the soil and water. Driving the machines will lead to changes in the mineral soil composition, resulting in the reduction of porosity, less infiltration, compaction, and an increased bulk density.