Detta examensarbete är utfört på uppdrag av skogsägarföreningen Norra Skogsägarna (Norra) för att undersöka om innehavet av en uppdaterad skogsbruksplan har något samband med hur stor andel av den produktiva skogsarealen där avverkning och skogsvård årligen sker hos enskilda skogsägare i norra Sverige. Analyserna baserades på enkätsvar, data från skogbruksplaner, uppgifter om utförda avverkningar enligt Norra skogsägarnas verksamhetssystem NOVA, samt offentlig statistik från Skogsstyrelsen och data från Riksskogstaxeringen. Examensarbetet söker besvara sju frågeställningar, tre handlar om den skogliga aktiviteten på privata enskilda fastigheter. och fyra syftar till att analysera Norras skogsbruksplaner med avseende på hur väl de följs och hur virkesförrådet förväntas utvecklas. Data analyserades med hjälp av olika t-test där insamlade data jämfördes med data från Skogsstyrelsens offentliga statistik och data från riksskogstaxeringen. Resultaten visar att skogsägare som investerat i en skogsbruksplan (SBP) utför avverkning/skogsvårdsåtgärder på större andel av sin produktiva areal än de som saknar plan. Den åtgärdade andelen ökar från perioden före till perioden efter att skogsbruksplanen tas emot.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

The soil acidification and the pH-value of the soil have been discussed for many years. Many observations of the tree species effects on the soil pH have been done. We have discussed the effects on the soil surface pH-value with a birch (Betula spp. L.) admixture in Norway spruce stands (Picea abies L.).We have used data from the Swedish National Forest Inventory. We have also discussed how the wood production and the biodiversity can be increased in mixed stands, in according to the Swedish forestry act Skogsvårdslagen. Our sampling areas are located in Norrland, Sweden. The results show a significant correlation between an increased birch admixture and an increased pH-value of the soil.

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

The population growth in Europe and with that in Sweden was enormous under 18th century. The results became housing shortage in large part of Europe. Tight residency/ inhabited, poverty and emigration were series of social questions in Sweden. Private house (egnahem) as in the beginning was an idea from England and Germany became a political measure and the answer at those miserable social circumstances in Sweden. The purpose with the private house (egnahem) was to help those new people moved in to towns with place to live and counteract movers to towns and emigration. With the governmental loan and land availability that some municipalities and wealthy people contributed with, could people get a place to live with the small garden. The city garden (trädgårdstaden) with their future idealistic idea/utopia, English gardens, ideas with roots in the old-fashioned gardens (allmogeträdgårdar) and lots of books and periodicals were the source of inspirations. From these the private house gardens (egnahemsträdgårdar) were born. Object for my study is my and my family?s own house in Limhamn, south west of Malmö which was built in 1912 under private house gardens era. The garden and the building have still trace and element from the time of private house. My suggestion is inspired by the private home style with a new thinking design that answers to daily need and the busy life style; a rather easy to maintain for green environment. A more relaxing and peaceful garden with simple design, a garden despite that it is surrounded by neighbours and streets invites in harmony and dreams..

Title:Professional skills in public and private sectors Date:2011-05-18 Authors:Zinajda Avdic & Binasa Jasarevic Tutor:Viktorija Kalonaityte Examiner:Richard Nakamura Key words:Competence, professional, public sector and private sector. Thesis purpose:To find out what factors are behind the company and the authority identifies  their training needs, what methods they use in the evaluation of outcomes can be integrated into the organization.Method:A qualitative study with a hermeneutic approach and an abduction approach. Theory:The theory depends substances skills, skills needs and skills assessment. Empirical data:Data collected through two interview people on the two public sectors authorities, and two companies in the private sector.Conclusion:We found that organizations put a lot of time and resources to develop, identify and plan professional skills through internal and external courses. The differences between them are determined not by the fact that they are in the public sector or the private, but from organization to organization.

The main aim of this study was to investigate and compare different methods for the extraction of forest fuel from environments close to an archipelago. The study was based on relevant literature and published reports as well as personal communications. Forestry has traditionally been characterized by intense efforts to rationalize and mechanize the cutting technique used for timber and pulpwood. In line with the increasing importance of forestry, more concentrated efforts can be expected in the area of techniques and methods, especially for the above-mentioned product lines. In Sweden, forestry is of major importance and the Swedish economy and standard of living have mainly been created based on the revenues generated from it. Thus, it is vital that Swedish forests are harvested in an efficient and responsible manner. The demand for biofuel is growing and today accounts for 15% of total Swedish energy production, a share that will probably increase. This study is based on three research questions, which are described under the heading of Aim. The results reveal that the most profitable method for handling forest fuel is the traditional one, which is also the most commonly used method in southern Sweden, namely the stockpiling of logs in a clearing by means of forwarders followed by splintering at the place from where they will be distributed. Today, the high cost of barge transport required for the extraction of forest fuel in an archipelago environment renders such operations unprofitable.

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.

During the last 100-200 years people have change their way of living and the condition and need for survival is no longer depending on the agricultural work. The forestry has replaced the farming and a lot of the natural pastural have been lost. Wessmantorp in the north part of Skåne is an old place for forestry and farming where people have been living for several hundred years. Studies of selected parts of the everyday landscape, that earlier have been settlement with small crofter?s holding, show that the changes in the landscape mostly depends on the human factor and that a lot of the cultivable soil have been replaced with spruce. Some of the areas, which the earlier dwellings were placed, still contain some remains of old house foundations and stone fences and can regard as being of an historical value. The studies provide the reader with a short background, the place as it is today and the changes of the land use in Wessmantorp.

The municipal forests of Sala cover an area of 6 000 hectares, starting in the vicinity of the city and reaching north. At the same time as residents make abundant use of the areas closest to the community for outdoor activities and recreational purposes, the forest is of great economic value and also worth protecting for environmental reasons. These conditions make forestry in periurban woods more complex than conventional forestry, why a good understanding of the needs and demands on the forest and silviculture program is required. The purpose of this study is to depict the usage of the forests owned by the municipality of Sala, to set forth the common view of the silviculture program implemented by the municipality and to chart the expectations the community has on the forests and forestry of the future in the municipality of Sala. The survey part of this paper consists of the interviews of thirteen individuals representing nine interest groups. As expected the views of these individuals varied widely but some results were expressed by more or less all of them.

Miljöcertifieringssystemen PEFC och FSC ställer krav på uppföljning och revision för att säkerställa att kraven och kvalitén uppnås. Studiens syfte var att belysa de skogliga maskinentreprenörerna och förvaltarnas/virkesinköparnas erfarenheter av arbete med uppföljning inom miljöcertifierat skogsbruk. Materialet insamlades genom telefonintervjuer och analyserades med kvalitativ innehållsanalys, vilket ledde fram till resultatet. Uppföljningen och traktdirektivet har en viktig roll för att nå miljöcertifieringarnas krav. Dialog och delaktighet mellan de olika yrkesgrupperna var viktig, enligt respondenterna, för att miljöcertifieringen ska nå en hög kvalité och för att skapa engagemang och vilja att förbättra arbetet..

Title: Argument in favour of and against private health care ? A scenario for a future health care with a possibly new Government Authors: Jessica Andersson, Nina Gunnarsson Supervisor: Thomas Danborg Department: School of Management, Blekinge Institute of Technology Course: Bachelor?s thesis in Business Administration, 10 credits Purpose: To describe the problem with privatizing of the health care by analyse the arguments in favour of and against private health care and describe a scenario about a future health care with a possibly new Government. Method: Qualitative Grounded theory method, categorizing secondary facts in order to get the complete picture. Results: The market for private health care will increase by a possibly new Government.