Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

Insecticides will be removed from Swedish forestry, at present insecticides are used to treat our seedlings to avoid them from being attacked by pine weevils. With the forthcoming ban on insecticides alternative protective measures will have to be tested. Holmen Forest Ltd has aimed to find an alternative and have developed a mechanic pine weevils protection accessory as well as a new concept on planting pipes. Studies have been conducted on the behalf of Holmen Forest Ltd to see how planting with the newly developed mechanical protectors and plant pipe stands up against the conventional methods used today. The study was conducted over a three week period. Three factors were compared regarding planting quality including i) pressure around the plant, ii) the depth the plant ended up in, iii) plant angle. Mechanical plant pipes were used in the study, and where tested like a one-handed and a two-handed pipe. The study concludes that further development is needed for the mechanic plant protector to live up to the speed and quality of conventional methods.

Is accountability possible in global environmental governance? The purpose ofthis thesis is to examine if accountability is possible in global environmental governance. From an accountability perspective the thesis tries to illuminate global environmental governance. An investigation about the conceptaccountability is made and the thesis also illuminates the possible problems that exist in global environmental governance which exist of such a large amounts of different and often private actors. By investigating and examine the concept of accountability from different aspects and by using Global Compact as a example of global environmental governance the thesis try to answer if accountability actually exist in global environmental governance and in what way it is possible to demand accountability.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

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.

In this report I have compiled my thesis which was about investigating what sellers of real estates find important when they shall appoint a real estate agent. I have also looked into other parameters in my study, like whether the sellers at all use real estate agents and how they have proceeded in case they do not use an agent. In addition to that, I have tried to find out why sellers didn´t chose LRF Konsult and what they know about the company. This analyses was made through questionnaires sent to those estate owners who didn´t use LRF Konsult when they sold their estate. The questionnaires contained 8 questions.

The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

In order to reduce greenhouse gas emissions from human activities fossil fuels will have to be replaced with renewable energy alternatives, such as bioenergy. Sweden has a great potential to produce bioenergy derived from forest products and there is currently a great interest within Sweden in using stumps for bioenergy production. However, the environmental consequences of the method need to be investigated before stump removal can be performed on a large scale. Swedish forest soils contain large carbon pools and a different land use may change conditions so that soils that presently act as sinks of carbon could potentially turn into sources of carbon release instead. This study investigates the initial effects of stump harvesting on the emissions of three greenhouse gases, carbon dioxide, methane and nitrous oxide. The emissions were measured from the soil surface in a Norway spruce forest located in the southern part of Sweden.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

Bakgrund: Private Equity bolag är kända för sin förvaltande och finansiellt inriktade syn på förvärv av företag. Ofta hålls ett kortsiktigt förvaltningsperspektiv av PE investerare då dessa avser att avyttra målbolaget inom ett par år för att erhålla en god vinst. Det är av intresse att utföra en statistisk analys om vad som ligger som grund för när ett PE bolag väljer att genomföra ett uppköp och om man kan förutse när ett bolag är attraktivt för investering. Tidigare undersökningar har gjorts inom ämnet på den amerikanska tillverkningsindustrin, samt på enskilda länder i Europa men inga studier har utförts på den europeiska tillverkningsmarknaden i sin helhet.Syfte: Studien har avsett att undersöka huruvida det med hjälp av en modell byggd på finansiella nyckeltal går att förutsäga om ett europeiskt noterat tillverkningsbolag är attraktivt för uppköp av Private Equity investerare.Metod: Utredningen omfattar ett begränsat urval av 138 tillverkningsföretag, noterade på börser inom Europeiska Unionen, som genom en logistisk regressionsmodell byggd på finansiella nyckeltal förutser uppköp under perioden 2000-01-01 till 2010-11-15.Resultat: Attraktiva uppköpsbolag inom den europeiska tillverkningsindustrin visade sig ha ett lågt marknadsvärde över bokfört värde samt starka fria kassaflöden. Målbolagets storlek samt tillgångstyper hade marginellt inflytande på PE investerare.

Begreppet ekosystemtjänster kan användas för att tydliggöra värdet av landskapets funktioner och därmed underlätta kommunikation mellan markanvändare då olika intressen konkurrerar. Emellertid finns det få studier som inkluderar en kvantitativ eller kvalitativ värdering av ekosystemtjänster på landskapsnivå. I detta arbete har markanvändning och ekosystemtjänster studerats i ett landskapsperspektiv, med Vilhelmina Model Forest (VMF) som studieområde. Den övergripande frågan i VMF är hur rennäring kan kombineras med andra markanvändningsintressen, huvudsakligen skogsbruk. Syftet med studien var att göra en kvantitativ värdering av markanvändningsintressen och ekosystemtjänster.

This case study is made on assignment of Södra, region Öst, as a part of a campaign promoting more active management of the oak forests in the region. Hardwood trees of good quality, especially oak, has a high value due to that the sawn material is highly estimated by the market. It is important that the Swedish oak forests are managed in a proper way in order to meet the future demand. Södra has therefore decided to increase the focus on oak in the Kalmar region and they would like to find out if continues cover forestry (CCF) under certain conditions can be an appropriate management model. The motive is to make use of the existing oak forests more efficient, not just considering well managed forests but also the more neglected oak forests, on poorer soils. Thus, the objective for this study is to examine if CCF is appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet, and oak/spruce forest. Existing management models were surveyed in the literature.

The Brussels I-Regulation, often referred to as the Jurisdiction Regulation, is said to be the matrix of the European judicial cooperation system within the area of international private law. The Regulation states how jurisdiction is to be determined in an international dispute. The aim of the Regulation is to ensure that parties in a dispute within the EU have access to justice.The Regulation is considered to be working well in general, and have been since it came in-to force in 2007. Although it is held to be well functioning it does not exclude that some improvements might be needed. The commission ordered a review of the Regulation and the result was that some deficiencies were identified.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.