This thesis is focused on what impact stall confinement has on a horse?s mental and physical welfare. It was of great interest to get a gathered picture of how Swedish horseowners had experienced having their horses in stall confinement. A survey study was conducted to achieve this. The survey included twelve questions which for example investigated the horses? age at the time of stall confinement, the length of stall confinement and their sexes.

The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district. The aim of this master thesis was to present an economic analysis of Norway spruce versus birch.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Den 1 januari 2014 trädde nya regler för fåmansföretag och dess ägare i kraft. Ändringarnagenomfördes mot bakgrund av att nuvarande regler ansågs överkompensera stora fåmansföretagmed många anställda. Uppsatsens syfte är att utreda om och i så fall hur de nyalagändringarna påverkar ett generations- eller ägarskifte.Genom de nya fåmansföretagsreglerna infördes b.la. bestämmelser om en höjning av detlönebaserade utrymmet, en sänkning av löneuttagskravet för att få beräkna lönebaserat utrymmeoch en definition av termen dotterföretag. För att genomföra ett generations- ellerägarskifte används olika typer av metoder.

Som följd av den pågående urbaniseringen har de naturliga förutsättningarna för regn och smältvattnet att infiltrera i marken och återgå till sitt kretslopp på naturlig väg försvunnit i städerna. I Stockholm leds ungefär hälften av dagvattnet via VA-nätet direkt och orenat till reningsverken. Dagvattenflödet varierar kraftigt vilket orsakar toppar som överbelastar VAnätet  och är svåra för reningsverken att hantera. Istället för att ledas ut i VA-nätet ska dagvatten strävas efter att hanteras lokalt. Arbetet lägger fokus på dagvattenhanteringen för takparken på ett nybyggnadsprojekt i Stockholm, projektet PARK 1.

Stadsodling är ett aktuellt ämne och intresset har ökat de senaste åren, både i Sverige och i övriga världen. Allt fler människor bor och flyttar till större städer och befolkningsmängden ökar. Stadsodling kan genom sociala, ekologiska och ekonomiska aspekter bidra till ett mer hållbart samhälle. Arbetets fokus ligger på de sociala och ekologiska vinsterna som stadsodling kan bidra med. Den första delen är ett resultat av min litteraturstudie, som beskriver olika begrepp inom odling och dess historia. Den senare delen beskriver hur stadsodling går till och bedrivs i Göteborg. Här ligger en större intervju samt platsobservationer, artiklar och dokument till grund för de analyser jag gjort och diskuterar på slutet. Mitt arbete behandlar stadsodlingens roll och vilken plats den får till sitt förfogande.

Researchers today anticipate that in the near future, the majority of the owners of a smartphone will use it as a wallet, i.e. for contactless payment. The technology that enables contactless payment today is ?Near Field Communication? (NFC), which is increasingly embedded in smartphones. Applications like mobile payment between a phone and a terminal use NFC.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

As the past century?s technological development has progressed the Swedish boreal forests have transformed into dense, highly productive, homogenous and coniferous forests. The area around Saxdalen in Ludvika municipality has long been dominated forests which have been heavily worked since the 18th century. There are in Ludvika 119 000 hectares of productive forest land. Around 70 percent are owned by forest companies and 20 by private forest owners.

Det här projektet består av en litteraturstudie på trädformig björk (Betula) i Sverige, samt en studie av glasbjörk (B. pubescens) längs en klimatgradient genom Norra Sverige och Norge. Längs den studerade gradienten skiljer sig vegetationsperiodens längd med över en månad i den kallaste delen av gradienten jämfört med den varmaste. Frön längs gradienten har studerats med avseende på grobarhet före och efter simulerad invintring i syfte att undersöka om det finns trender i grad av frövila och grobarhet längs gradienten. Den simulerade invintringen hade en positiv effekt både på groningshastighet och på andel frön som grodde.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Horses are made to eat mainly roughage and it is essential for optimal health to offer them an appropriate amount of roughage with good hygienic and nutritional qualities. To produce good hay at the right time and be able to keep the hygienic quality until next summer is a problem. This has the effect that horse owners today choose haylage and silage to a larger extent. Science in this area is scarce, i.e. if the change from hay to silage has any effect on the horse.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.