The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..

The introduced lodgepole pine (Pinus contorta) occupies more than 650 000 hectares in Sweden. There are some differences between lodgepole pine and Scots pine (Pinus sylvestris) forests which could affect bird assemblages, for example differences in canopy density and ground vegetation. Birds were surveyed in 14 localities in northern Sweden, each characterized by one middle-aged stand of lodgepole pine next to a stand of Scots pine. The two paired stands in each locality were planted by the forestry company SCA at the same time and in similar environment to evaluate the potential of lodgepole pine in Sweden. In those 14 localities, one to three point count stations were established in both the lodgepole pine and the Scots pine stand, depending on the size of the area.

Soil organic carbon (SOC) stocks and fluxes in forest ecosystems are influenced by natural and human disturbances. In the tropical regions the highest impacts on disturbance in forest C cycles are related to human activities such as conversion of natural lands to cropland and pasture areas and to forest plantations. The disturbances in the forest C cycles will release CO2 emissions to the atmosphere triggering global warming. In this study the focus was set in subtropical soils in Brazil, south extreme region of Bahia. The aim of the study was to investigate whether reforestation of Eucalyptus plantations under former pasture areas will help mitigate climate change through carbon sequestration.

This report is a qualitative study on children aged three to five years who are in the Swedish preschool. The purpose of the study is to investigate how five experienced preschool teachers view the way children between three and five years acquire basic mathematical concepts, basic numeracy and geometry. The aim is also to find out whether teachers feel that the size of the group of children affects their learning.The study contains information about what preschool teachers think about the way children learn mathematics and how the size of the group of children affects this learning. From the results it can be seen that children learn Mathematics, both in everyday situations and when playing. Moreover, the group size does not seem to affect the mathematical learning of the child.

This thesis analyses the prerequisites, profitability and competitiveness of eucalyptus plantation on the Iberian Peninsula and in Brazil. The thesis has a macro perspective and analyses a typical hectare of eucalyptus in each studied region. A survey methodology was used as a strategy to cover a broad perspective using expert respondents. The regions studied on the Iberian Peninsula were the ones found suitable for eucalyptus plantations from an economic point of view. The studied regions were Huelva in the South West of Spain, Galicia in the North West of Spain and Portugal.

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

Texture is an important soil property and accurate particle size analysis of soil texture is therefore crucial. There are a number of well-established and newly developed methods available for determining soil texture. In order to compare the results of these methods, the differences between them must be determined. The difficulties, problems and differences regarding texture class determination were examined through a study performed on forest soil samples. The study compared different methods (pipette, hydrometer and field methods) and two types of dispersing agents (sodium pyrophosphate and sodium hexametaphosphate (calgon)) commonly used for particle size analysis.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

The main purpose of this M. Sc. thesis is to increase the knowledge about managing urban forestry for recreational use. The analysis is focusing on differences between visitors? experiences in the north and south of Sweden, represented by Nydalasjön and by Härlanda tjärn.

Buffer zones play an important role for the water quality in our watercourses. When harvesting a forest close to a watercourse a buffer zone should be left. When it's not left, it will lead to radical changes in the environment for the water organisms. The overall purpose of this thesis was to illuminate the production- and environmental thinking when establishing new buffer zones in south of Värmland. The partials goals were to determine choice of tree species, ways of regenerate, occurrence of soil scarification and the occurrence of machine tracks in newly established buffer zones.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.