In the end of 1998 the company Holmen Skog AB was certified accordint to the FSC system with an area of 1 036 000 hectare. After that Holmen Skog AB has been working actively with the nature conservation in the forestry. In order to control the quality of the company?s nature conservation in final fellings they started a yearly inventory which is called BAKRUS (Judgement of ecological and culture care in relations to policies for a persevering silviculture). After 1999 the control was expended to include all actions in the forest.

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

This thesis is about Fristadstorget in the city of Eskilstuna and how the square flow together with the user orientation could be improved. This work focuses on how public spaces best satisfy users through architecture, cognition and information interpretation. I've looked at people's movement patterns in Fristadstorget, with the help of observation from strategic locations. While I also integrated the city?s surrounding and taking in information from already existing buildings around the square.

C-uppsatsen avhandlar överraskning, en av grundprinciperna för krigföring i den svenska operativa- och högre taktiska markstridsdoktrinen. Strävan med uppsatsen är att klarlägga de grundläggande faktorer som överraskningen kan sägas bestå av samt att skapa en modell av faktorernas inbördes förhållande och ömsesidiga beroende, syftande till att på ett avgörande sätt överraska motståndaren.Den empiriska undersökningen sker genom en analys av fem erkända militärteoretiker. De grundläggande faktorer för överraskning som framkommer efter analysen, prövas mot praktiska operativ verksamhet i en begränsad fallstudie. Faktorernas framtida giltighet hypotesprövas i en studie som utgår från två hypoteser om Dominant Battlespace Awareness.Avslutningsvis förs en diskussion om hur utbildningen av svenska officerare bör utvecklas för att på ett bättre sätt än idag, möjliggöra ett operativt agerande, syftande till att nå ett avgörande genom att utnyttja överraskning på taktisk nivå..

Democracy is said to uphold the dearest values and be the most moral system. But it cannot be characterized as a rigid "syste" but a continuously changing political framework, under which aims and values can be fulfilled - and replaced.The increasingly diverse and ever-changing environment of contemporary democracies forces change upon the systems' natural evolution, which makes their future features uncertain and unforeseeable. A powerful change-force doctrine does however claim change is mainly (or merely) caused by the power of ideas; the elite power over ideas can thus provide a natural foundation for the analysis of the direction of development for democracy. This study aims to provide such a foundation by reconstructing empirical and normative descriptions of democracy at two certain points in time, following extensive government studies.As a tool for analysis, this study identifies values of substantial and procedural character central to democracy theory and discourse. It further creates ideal types of democracy based on these values, to which the nature of democracy is measured.

Since the abrupt ending of the Cold Wars the international system of politics has been dominated by the unipolar United States. Leading scholars within structural realism sees this stage as just a temporary condition for various reasons. They also target China as aspirant to embody the role of a balancer against USA and pole in a bi- or multipolar system. Some even argue they are destined for superpower.With the help of realisms definition of power I estimate U.S., China's and India's capabilities and judge their potential superpower. I then go on to connect structural realism and role theory to estimate their different statuses in the system.

Abstract: In this following thesis I enquire the teaching of reincarnation within the New Testament. More specifically I examine how the author Paramahansa Yogananda?s interprets the teaching of reincarnation and his analysis of the prologue to the Gospel according to John. The idea of reincarnation is not a teaching commonly associated with Christian teachings and it has never been advocated within Christian orthodoxy. However, the idea of reincarnation has recurringly been advocated by Christians.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.

The Swedish telecommunication market was prior to the official deregulation 1975 characterized by Telia?s former monopoly position. This thesis studies how the deregulation of the market, and the thereby increasing competition, has affected Telia and how it has influenced Telia?s marketing strategies.The theoretical framework, from which the conclusions will be made, is a combination of the theory about strategic learning behaviours by Slater et al, and Grönroos? theory about a marketing continuum. The empirical work material is the result from two interviews with former key figures at Telia, and a briefing of Telia?s annual report between the years 1993 and 2006.Research findings indicate that Telia has gone from being product oriented with a strong technical focus, to becoming gradually more market oriented with competition orientation but foremost customer orientation as their most distinguished learning behaviours.

Förändringar i den svenska säkerhetspolitiken under 2000-talet har gjort att Försvarsmakten i större utsträckning bidrar med trupp till internationella fredsfrämjande insatser världen över. Dessa har endast varit i konfliktområden med så kallade irreguljära aktörer. Förändringarna har gått fort och det finns delar av Försvarsmakten som inte hunnit med i omställningen. Reglementen och doktriner är ett av dessa områden. Arbetet med doktrinerna har precis börjats men det finns idag inget arbete som påvisar hur relevanta doktrinerna är för den verksamhet som Försvarsmakten bedriver i internationella insatser idag.Syftet med uppsatsen är att börja fylla detta kunskapshål och undersöka i vilken grad Försvarsmaktens militärstrategiska doktrin är tillämpbar för irreguljära konflikter och besvara frågeställningen: Är Militärstrategisk doktrin relevant som vägledning för att lösa Försvarsmaktens uppgifter i irreguljära konflikter?I uppsatsen beskrivs irreguljära konflikters bakgrund och karaktär samt aspekter som anses viktiga för att insatser skall lyckas med att skapa fred i konflikterna.

Syftet med den här uppsatsen är att undersöka hur Dalregementets militärers giftermålsmönster såg ut under tidsperioden 1650?1799, samt hur dessa påverkades av externa omständigheter som krig, social status och förändrade försörjningsmöjligheter. Den teoretiska grunden har hämtats utifrån tidigare forskning om det västeuropeiska äktenskapsmönstret och olika samhällsgruppers äktenskapsstrategier. En demografisk studie av 221 giftermål har sammanställts från källmaterialet Dalregementets personhistoria I och II.Resultatet av detta har visat att Dalregementets befäls sammanlagda medelålder under tidsperioden 1650?1799 var vid första äktenskapet 31,1 för män och 25,8 för deras makor.

The main objective of this study has been to explore how art therapists experience the visual art´s that can be used in the promotion of health among people with depression - and anxiety disorders. The concept of SOC- sense of coherence has been a central term and a link between imaging and SOC were identified in the study. The underlying method in the study was a qualitative form, where semi-structured interviews were used. Through a strategic- sample five female art therapist were contacted, who all came to participate in the study. The study is essentially based on hermeneutical method and the analysis of interview material has been analyst by using thematic analysis.

Inom det akademiska studieområdet som berör underrättelseverksamhet finns inte någon vedertagen teori. Teorier avseende vad underrättelsetjänst är och hur den skall bedrivas varierar. Vidare har nationella särintressen stor inverkan vid utformningen av dessa. Inom den militära kontexten är läget i vissa stycken annorlunda. Dagens multinationella operationer kräver samarbete inom en rad olika områden inklusive underrättelsetjänst.