A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Ett företags fortlevnad är av stort intresse inte bara för det aktuella företaget utan även för dess intressenter. Utifrån detta har vi som avsikt att beskriva hur och på vilka grunder fortlevnaden i ett företag bedöms och om det finns några specifika företeelser som påverkar denna bedömning. Vi har även som intention att ta reda på vilken syn revisorerna har på bedömningens komplexitet och väsentlighet. Vår undersökning utgår från en deduktiv ansats där vi använt oss av den kvalitativa metoden. Vi har utifrån litteraturen intervjuat sex stycken godkända eller auktoriserade revisorer.

The Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

This candidate thesis contains the possibility of expand the Swedish photovoltaic market through photovoltaic cooperatives and a photovoltaic exchange. In the current situation there is a lot of problems with production of electricity from photovoltaic, that?s why we show some possibilities how to avoid these. To understand the problem with photovoltaic produced electricity we first give you a background.We show how to expand the Swedish photovoltaic market by describing how a photovoltaic cooperative and photovoltaic exchange could work in Sweden. It have been confirmed from our market research that the interest of photovoltaic cooperative and exchange is high.To find out how profitable photovoltaic is in Sweden, have three projections been made.

The aim with this study was to collect fundamental information, and to plan, a windpower farm in Juddhult , Småland in southern Sweden. The goal is to collect the bestavailable projecting planning support. The pieces of this projecting planning supportthat will be presented is; Environmental Consequence Description (MKB), productioncalculations, comparisons between different plant types, economic calculations, evaluatethe economy and give some farm design suggestions. The imagined wind farm will belocated in forest environment and which may cause a number of new problems. Specialinterest that will be affected, where special consideration because of the forestenvironmental is requested is, hunting, wetlands, ancient monuments and windturbulence.

The use of bio fuel is increasing every year. Nowadays you will find different alternatives to oil and electricity heating system. In this essay I have examined what the economic conditions are to invest in a bio fuel furnace. I have chosen to assume from a specific farm and do a case study on this farm. Malmvik farm is located just outside of Stockholm.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

Background: Pesticides in conventional food may be related to morbidity and mortality. Furthermore pesticides have a negative impact on the whole ecosystem. Organic food can presume better health as they contain less chemicals and toxins and contribute to sustainable development efforts.Objective: The aim was to examine what attitudes consumers have regarding to purchase organic fruit, vegetables and root vegetables.Methods: The association between consumers? views on conventional food and organic food was investigated using questionnaire given to a population sample of men and women aged by 23-65 (N=60) in grocery stores and in a fitness center. The study was based on a cross-sectional study in a municipality in central Sweden.Results: Consumers were interested to buy organic food.

The subject of this paper is the congestion tax in Stockholm, Sweden. The study has been conducted with the purpose to examine of how public attitudes towards congestion charging looks and the reason behind the attitude. And also to examine if there are any differences in attitudes between those living inside and outside the payment zones, between men and women and between car owners and those who do not own a car or have a driver's license. The study used a questionnaire sent out electronically to a group of friends of friends and of friends? family members.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.