The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

Mastit är en sjukdom som leder till stora problem i svenska mjölkkobesättningar. De flesta mastiter är subkliniska inflammationer som ofta inte upptäcks på grund av avsaknaden av synliga sjukdomssymtom, men där SCC är förhöjt och mjölkkvaliteten försämrad precis som vid klinisk mastit. Detta leder till att mjölk med förändrad sammansättning och kvalitet levereras till mejerierna som därmed har sämre förutsättningar att framställa mejeriprodukter av hög kvalitet. Även lantbrukaren drabbas ekonomiskt, dels på grund av att ett förhöjt celltal inte ger maximalt betalt för mjölken och dels på grund av en minskad mjölkmängd då all mjölk från kor med konstaterad subklinisk mastit ofta kasseras. Vid mjölkning i automatiska mjölkningssystem finns möjlighet att separera mjölken på fjärdedelsnivå redan vid mjölkning, detta sker dock inte idag.

This work has been made in cooperation with the municipality of Eslöv and the inventory area is a part of the deepening of the municipality plan of east Eslöv. The aim of the work is to test the principle of balance in the overall planning. Later in the detailed planning process a more detailed calculation is made and a suggestion of suitable measures for compensation is made. Then the method with green area factors can be used. The goal is to balance the negative influence on the environment from the planned impacts to gain a sustainable development of the city. The principle of balance means that the one responsible for the development also has to compensate for the negative impacts on nature and landscape that comes with the development.

Kenya is considered to be a developing country. This means that basic needs such as nutrition are not met for an extended period of time (www, Sida 1, 2012). Approximately half of the population is living under the poverty line (www, CIA 1, 2012). Agriculture is the largest sector in the country, employing 75% of the population. These are thereby directly dependent on the sufficiency of outputs received.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

The NIPF (Non Industrial Private Forest) owners in Sweden have very differentiated goals and needs with their forest. They have different backgrounds and some of them live at their forest estate while other live in an urban environment, and some are economically dependent on their forest estate while others are not. The heterogeneity among these forest owners creates problems for market actors that want to aim marketing messages to catch their interest. This is the problem background to the task that was provided to us as an investigative masters thesis for us. Their request was a plan for ensuring a successful marketing towards different segments of the NIPF owners. We commenced with a literature study based on market information and previously carried out similar investigations. We summarized the most important market information from the literature and created some hypotheses regarding goals and needs of the NIPF owners.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.