The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

certain building or environment can get a protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.

During the last 100-200 years people have change their way of living and the condition and need for survival is no longer depending on the agricultural work. The forestry has replaced the farming and a lot of the natural pastural have been lost. Wessmantorp in the north part of Skåne is an old place for forestry and farming where people have been living for several hundred years. Studies of selected parts of the everyday landscape, that earlier have been settlement with small crofter?s holding, show that the changes in the landscape mostly depends on the human factor and that a lot of the cultivable soil have been replaced with spruce. Some of the areas, which the earlier dwellings were placed, still contain some remains of old house foundations and stone fences and can regard as being of an historical value. The studies provide the reader with a short background, the place as it is today and the changes of the land use in Wessmantorp.

For the actors in the Swedish forest industry, it is important to have the ability to forecast the state in the privateforests. The information that comes out of the forecasts will be the base for the activities strategic direction.The aim in this exam is to survey what information that is present today as basis for forecast calculation, andeven to examine what other possibilities it might have in the future.From a limited geography and out of different time perspective forecast the felling potential in the privateforestry.With the word felling potential means regeneration felling and thinning. The exam will answer the questions:What information is needed to build a relevant forecast model?Is this information available today?Is there information to buy that would improve the forecast model?The result of this exam will be presented in form of a ”case study” showing the opportunities in the market tocreate a forecast calculation of felling potential in the private forestry within the Forest Owners’ AssociationMellanskogs wood-area Dalarna..

The municipal forests of Sala cover an area of 6 000 hectares, starting in the vicinity of the city and reaching north. At the same time as residents make abundant use of the areas closest to the community for outdoor activities and recreational purposes, the forest is of great economic value and also worth protecting for environmental reasons. These conditions make forestry in periurban woods more complex than conventional forestry, why a good understanding of the needs and demands on the forest and silviculture program is required. The purpose of this study is to depict the usage of the forests owned by the municipality of Sala, to set forth the common view of the silviculture program implemented by the municipality and to chart the expectations the community has on the forests and forestry of the future in the municipality of Sala. The survey part of this paper consists of the interviews of thirteen individuals representing nine interest groups. As expected the views of these individuals varied widely but some results were expressed by more or less all of them.

Miljöcertifieringssystemen PEFC och FSC ställer krav på uppföljning och revision för att säkerställa att kraven och kvalitén uppnås. Studiens syfte var att belysa de skogliga maskinentreprenörerna och förvaltarnas/virkesinköparnas erfarenheter av arbete med uppföljning inom miljöcertifierat skogsbruk. Materialet insamlades genom telefonintervjuer och analyserades med kvalitativ innehållsanalys, vilket ledde fram till resultatet. Uppföljningen och traktdirektivet har en viktig roll för att nå miljöcertifieringarnas krav. Dialog och delaktighet mellan de olika yrkesgrupperna var viktig, enligt respondenterna, för att miljöcertifieringen ska nå en hög kvalité och för att skapa engagemang och vilja att förbättra arbetet..

This paper examines the concept of heritage and which factors that determines how we evaluate and select what should be considered cultural heritage. This has been examined using a qualitative study involving interviews with seven people working within different parts of the cultural heritage sector. The purpose was to get a picture of what the public sector?s cultural heritage consists of and why so. The research question was: What gives the status of cultural heritage? This was examined by looking at further questions: What defines the concept of cultural heritage? Who decides what should be considered cultural heritage? What is significant when discussing cultural heritage? One conclusion is that the concept itself is experienced as diffuse but that the meaning can be summarized as the traces we leave behind to be preserved by future generations.

Problem The culture sector is characterized by qualitative goals which raise questions such as how do you measure culture and what is ?good? culture? Both the goals and the measurements tend to result in subjective judgments, which according to the theory make result control inefficient. Yet, result control is frequently used in the culture sector; which leads up to our research question: What characterizes the problems of result control in the culture sector?Purpose The aim of this study is to make a survey of how the Gothenburg Opera works with result control and follow-up. By defining how it tackles the different problems, which could arise with result control in a non-profit organisation, we aim to map how the problems regarding result control are characterized in the Gothenburg Opera.

Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

The purpose of this Bachelor degree project is to design different types of services that can increase the amount of re-used timber within the building sector and by that means improve their environmental efforts. By examining how the sectors environmental work concerning recycling and re-using timber as a building material is getting on at present, conclusions have been drawn about what further could be done for improvement.The project has shown that there is a scarcity of information and statistics within the sector, but that there are efforts in progress to change this. Questionnaires have been sent to a number of companies working with demolition and utilizing re-usable materials in order to find out what kind of problems there are within the trade. Unfortunately the survey gave insufficient result due to the low reply frequency.It is obvious that active environmental work within the building sector is important and the knowledge acquired while working with the project has led to the design of three suggestions for services regarded as being of interest for improving the negative environmental impact caused by the sector:Suggestion 1 ? Sale of construction parts prior to the demolition of a buildingSuggestion 2 ? Re-utilization circulation when manufacturing buildingsSuggestion 3 ? Education in relation to the purchase of houses  The positive and negative qualities of the suggestions have been examined with SWOT-analysis and further adaptions and the results have been interpreted.