År 2000 blev det möjligt för svenska börsnoterade bolag att göra återköp av egna aktier. Detta har medfört ytterligare en möjlighet för hur bolagen kan distribuera den vinst de gör vid brist på andra gynnsamma investeringar. Under perioden 2000 till 2013 har 139 olika bolag genomfört återköp av egna aktier och bland dessa bolag varierar mängden återköpta aktier och antalet genomförda återköpsprogram kraftigt. Aktiebolagslagen sätter ramarna för återköpet och per återköpsprogram får maximalt tio procent av det totala aktiekapitalet köpas tillbaka. Bolagstämman beslutar om återköp skall bli aktuellt och beslutet sträcker sig som längst till nästa bolagsstämma.

I Sverige finns det ett stort antal skogsfastigheter som årligen ska genomgå generationsskifte, det vill säga överlåtas inom familjen. Vid ett generationsskifte uppstår vanligen problem av ekonomisk karaktär, där både överlåtare och mottagare av skogsfastigheten är intresserade av att minimera skattekostnaden, vid tidpunkten för överlåtelsen. Dock är det viktigt att även ta hänsyn till den framtida ekonomiska situationen för både överlåtare, mottagare och eventuella syskon. Syftet med denna studie är utreda vilka för- och nackdelar som finns med olika överlåtelseformer vid generationsskiften av olika typer av skogsfastigheter. Målet med studien är att finna ett bidrag till rådgivningsunderlag som fungerar för skogsfastigheter med olika familjesituationer och ekonomiska förutsättningar. För att genomföra denna studie har en litteraturgenomgång angående skatteregler som påverkar ett generationsskifte, samt de olika överlåtelseformerna, genomförts.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part Ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Today, Sweden has about forty companies owned by the government. These are active on markets with variable competition. Some have been given special areas of responsibility that in a practical notion make them monopolists. The period when most public companies where formed (and with that the following subjection to competition) during the nineties and early 2000's, forced the formerly protected businesses to act on the terms of the open market. Parallel to this development the brand has for the last twenty years evolved into something great strategic importance for the business, including the business-to-businesses (B2B).

The master's thesis investigates how the concept traditional knowledge is represented by international organizations that are influential in development work and policy making. Departing from a theoretical framework drawing on Michel Foucault, constructed aspects of knowledge and the power relations knowledge production implies are highlighted.A recent interest within library and information science and practice to document this kind of knowledge raises questions about how traditional knowledge differs from other forms of knowledge and how knowledge organizational tools can be applied. Investigations, which critically explore the concept traditional knowledge, the power relations the concept creates as well as the interests and purposes it serves, have been surprisingly absent within the discipline. The focus in this master's thesis is how traditional knowledge is conceptualized by international organizations. A discourse analytical approach reveals the power relations that are inherent in their descriptions of traditional knowledge and how they describe the relevance of the concept for their work.

A great deal of the nature experience we get today is from travelling along our roads, which to a large extent go through the forest landscape. This makes the forest along our roads interesting to look at from a nature experience perspective. The main idea of this work is to increase the awareness of how we are affected by the forest when we travel through it and find out how the forest should be adapted to the road environment to create a pleasant nature experience as well as increase traffic safety. 0.9 % of Sweden's total forest area (equivalent to 200 000 hectares) is in close proximity to roads. Additionally, in Sweden 440 million hours are spent behind the wheel of which a great deal probably is spent on roads surrounded by forest in some form.

Syftet med detta arbete är att, dels ur ett fastighetsrättsligt perspektiv, dels ett folkrättsligt perspektiv, utreda om Sveriges urbefolkning samerna kan sägas ha förvärvat en äganderätt till marken i Lappland enligt svensk rätt, eller om detta enbart handlar om en bruksrätt inkluderande renskötsel, jakt och fiske.Vad gäller det fastighetsrättsliga perspektivet har samerna haft en mycket stark fastighetsrättslig ställning på 1600- och 1700-talet. Då behandlades samernas lappskatteland som sådan skattejord, som skattebönderna sedermera genom lagstiftning automatiskt förvärvade full äganderätt till. Så skedde dock inte för samernas del. I stället trängdes de undan från stora delar av sina ursprungliga marker på grund av bl.a. kolonisation, exploateringsintressen, samt nedvärdering av nomadkulturen.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

The objective of this thesis was to investigate what influence nature conservation measures taken at regeneration felling. Factors analysed were the forest owners´ situation and their characters, and information activities from wood-suppliers and the Regional Forest Board (RFB). The inventory was performed with a posted questionnaire followed up by telephone to forest owners and a posted questionnaire to wood-buyers. The forest owners were grouped in three strata, depending on the quality results (D- polytax inventory) of the taken forest conservation measures, and for this investigation forest owners were sampled from the population in the tree groups. In total 73 % (41/56) of the sampled forest owners answered the questionnaire Group A (17 answers): Good judgement Group B (19 answers): Bad judgement Group C (5 answers): This group was formed from the forest owners that were informed, by RFB, about nature conservation measures and culture history consideration before the regeneration cutting.

Vad styr valet av revisionsbyrå? Revisionsbyråers kunder kan ha svårt att uppfatta konkreta skillnader mellan byråernas revision, då dess utformning är standardiserad. Revisionens homogena utformning, kravet på oberoende i relation med företaget som ska revideras, vissa normer vid prissättningen av revision och kravet på saklighet i marknadskommunikationen medför begränsningar för revisionsbyråerna när det gäller differentiering av revisionstjänsten. Vi ville komma fram till vad i revisionsbyråernas marknadsföring som köpande bolag attraheras av samt vad som utmärker bolag som reagerar på en viss konkurrensfördel. Kundens köpbeteende kan förklaras utifrån dess preferenser och bakgrund.