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.

The species in the genus bumblebees (Bombus) are important pollinators. In the world there are 250 bumblebee species and there are 34 species in Norway. The purpose of this study is 1) to assess changes in the species composition of bumblebees in twenty different places in Norway that have been inventoried first one time between 1939-1960 and the second time in 2012, and 2) to relate species richness and distributions to current landscape composition with the aid of orthophotos. In this study, I have used regression analyzes on the different bumblebee species that were present or absent at the inventory, using the premises of the following variables: low or high altitude, latitude, longitude and seven different types of land use (farmland, building/plots, open land/pasture, forest, wetland and open or snow-covered ground above the tree line) to see if there was any relationship between each species and the different variables. I have not analyzed what the landscape looked like at the first inventories and therefore we cannot say whether it has changed and if that is why species number has decreased. This would be interesting to study further and to see if there is any relationship between landscape changes and bumblebee?s species decline.

The report is a comparative study between spruce plantations where 4 plants are treated with deer repellents and 4 plantations are untreated. The study aims to provide a base for the Forest Society's future decisions regarding the use of wildlife-repellents.  The report indicates that wildlife-repellents work reasonably well for its purpose, the treated stocks were virtually untouched during the planting year and next year while the untreated stocks have been heavily grazed during these years.  Growth difference between grazed plants and ungrazed plants found to be virtually non-existent (0, 01 m) of the treated stocks and 0, 07 m in the untreated plants. Because of the growth differences are so small between grazed and no grazed plants, it seems like the treatment of deer-repellent are unnecessary. Unless you know in particularly that the area has a specific problem whit severe deer-grazing..

This thesis examines the organization Empower and their members, who consist of sex working women in Thailand. The purpose is to explore the more liberal point of view of prostitution and how the female members perceive Empower. Furthermore the study investigates if the organization can improve the sex workers empowerment. The study also delineates how these women reflect on their professional role as a sex working woman and whether the women relate to feminine discourses. The study is implemented in Chiang Mai, Thailand during the fall of the year 2010 and is based on qualitative methods like interview, focus group, observations and text analysis.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The aim of the work was to compare fuel consumption during work in practical field conditions with a standardized method developed by Skogforsk (The Forestry Research Institute of Sweden), (Brunberg, 2005) for harvesters and forwarders from different manufacturers and of different sizes in order to promote the development of more fuel efficient machines. Two studies were carried out. - Statistics of fuel consumption were collected. - An inquiry was sent out in order to get more detailed information of different aspects influencing the fuel consumption. The studied machines were divided into two classes, large machines (> 150 kW), and average size machines (100 ? 150 kW), and of the manufacturer Timberjack and Valmet. Our results shows a 15 % lower fuel consumption for average size harvesters and an 8 % higher fuel consumption for large harvesters compared with Skogforsks model.

I Sverige bedrivs skogsbruk på en stor del av skogsmarken vilket riskerar att påverka miljön i vattendragen negativt. Lokala utströmningsområden i anslutning till vattendrag har extra stor betydelse för ytvattnets kemi. Störningar i utströmningsområden, såsom körskador och markberedning, kan därför påverka ytvattenmiljön i närliggande vattendrag negativt. Skyddszoner mot vattendrag är viktiga för motverka negativa effekter av skogsbruksåtgärder i anslutning till vattendrag. Trots skyddszonernas viktiga funktion har skogsstyrelsen visat på bristfällig kantzonshänsyn i Svenskt skogsbruk. I och med att Sverige fått en ny högupplöst nationell höjdmodell finns nu möjlighet att beräkna DTW-index (cartographic depth-to-water) med samma upplösning som den ursprungliga höjdmodellen.

We have been looking at three different types of agriculture in Södermanland, in the middle east of Sweden. We call the different types for Intensive, Extensive and Mix. The purpose is to get an economic defensible plan for how to run different farm sizes. We also have been looking at the working hours and how many hours the different types will give. We have a farm called Taxinge Gods as our pilot farm. Taxinge Gods grow 407 ha land and is located 60 km southwest from Stockholm.

The aim of the study was to compare how the population of pine (Pinus sylvestris) and spruce (Picea abies) have changed between 1927 and 2013 in the oak landscape south of Linköping. A field study was carried out in 22 two kilometre lines which also had been studied in 1927. In these lines, which where ten meters broad and had a direction from west to east, the pines and spruces were counted, measured and classified by steam diameter. The obtained result was that the basal steam area (m²/ha) had increased for pine (44%) and spruce (57%) between 1927 and 2013. The amount of trees had increased in all diameter classes except thinner pine and spruce with a diameter of 5-10cm.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.

The highly toxic man-made substance referred to as dioxin (polychlorinated dibenzo-para-dioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs)) causes severe health damages both to humans and other organisms, with lethality as its worst. Because of the toxicity several risk assessments has been performed on dioxins trying to determine at what concentration there are no risk of exposure. Resent years of research has discovered that these substances are not only anthropogenically but also producedin natural processes, like volcanoes and forest fires. To investigate if there is a need to take these naturally formed dioxins into account in the risk assessment processes, interviews with persons at relevant institutions in Sweden has been made. Analyses of existing risk assessment methods and political documents were also made to complete the picture.

Every day a large numbers of transactions occur by people with different backgrounds. Insiders? are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks, where individual participants regularly have the possibility to earn abnormal returns at the expense of others. Although Sweden, Germany and the United States continually keep developing the insider trading regulation, research shows that insiders? still have the ability to earn abnormal returns.

This thesis project has been written and accomplished in cooperation with HABO AB. The objective of the project was to develop a standard stated packaging system. The background to this is that HABO is not pleased with the system currently in use. The system which HABO is currently using consists of to many sizes. The largest benefit of a standard stated system is that it becomes much easier to organize the packaging with the aid of a computer program.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.