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280 Uppsatser om Taxation of damages - Sida 17 av 19
Lodgepole pine - stability after thinning
SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.
Kan mjuka golv i grisningsboxar minska skador på klövar och ben hos smågrisar?
The incidence of damage to the claws and legs in piglets caused by the floor in farrowing pens is a widely known problem and very common in today's pig herds. Although the association between floor and damage has been known for over 35 years, no suitable solution has been found to reduce the negative impact. The purpose of this study was to make a literature study to document the experiences of the use of different types of flooring in farrowing pens and also, in an own study, examine if soft floor in farrowing crates could lead to reduced damage to the claws and legs in piglets compared to concrete floor. The study was conducted in two herds, A and B. In each herd, farrowing pens with concrete floor and concrete floor with polyurethane coating were compared.
Viltanpassad röjning längs skogsbilvägar som en foderskapande åtgärd för älgen
The moose is a keystone species in the boreal forest ecosystem, but the dense Swedish population do cause some serious problems. From a forestry perspective, their browsing on young Scot pine (Pinus sylvestris) causes extensive losses of revenue. Adjusting the cleaning along roadsides of low trafficked forest roads can favour the production of plant species preferred by the moose. This is thought to redirect the moose´s browsing to the roadsides and thereby decrease the damages on commercial forest.The aim of this study has been to present a first evaluation of the vegetation in roadsides, one year after wildlife-adapted roadside clearing has been undertaken. In the wildlifeadapted clearing operation, the roadside was widened by removal of some trees in the forest edge whereupon a complementary clearing with a conventional chain flail was conducted.
"Gävlemodellen" : ? Födseln av en unik "bildbyrå" tillhörande två konkurrerande tidningar i Gävle
The role of the professional photographer is ever changing. The changes take place as the Swedish media industry itself, due to fluctuations in the economy, is forced to change. As the demand for printed news wane, the advertisers seek out other media and free newsprint & the internet take over large portions of the market, the newspaper industry is forced to cut issues and make drastic changes to stay in business. This changes directly affects the way news bureaus are organised and inevitably changes the working conditions of their employees. The two competing newspapers ?Arbetarbladet? and Gefle Dagblad? in the Gävle district were affected by this kind of change in quite a unique way.
Stengrunder och gränser : en studie av kontinuitet från äldre järnålderns stengrundsbygd till nutid
This thesis studies settlement continuity on Gotland between approximately AD 200 and AD 1700. The method used is to calculate correlation between the geographical distribution of all known Iron Age stone-wall-houses (on Gotland known as "kämpagravar") and all farms included in the detailed taxation maps from approximately 1700. The number of remaining house foundations is between 1800 and 1900. A model to estimate the number of removed foundations is presented. It is based on the assumption that the settlement density was proportional to land use around 1700, and that the rate of removal is related to the current land use.
En analys av SCA Skog AB's metod för egenuppföljning av gallringar :
A high quality is highly requested in today?s thinnings, since these are the base for continued value development of the forests. Thinning quality often means a minimization of damages on soil, stems and roots during the cutting. One way to reach a high quality is to set up goals that will be followed up after the cutting is made. Self-checking gives information of the machine drivers work and guarantees the customers a good quality of work.
Kan aktieägaravtal som saknar aktiebolagsrättslig relevans leda till obligationsrättslig bundenhet och skadeståndsskyldighet? : De lege lata och de lege ferenda
Bestämmelsen om tvångsinlösen i 22 kap. 1 § ABL är tvingande, vilket innebär att avsteg från vad som föreskrivs inte får göras genom bolagsordningen. Mot bakgrund av Högsta domstolens avgörande i NJA 2011 s. 429, synes bestämmelsens tvingande natur vara än mer vidsträckt. I förevarande fall ansågs nämligen ett aktieägaravtal, varigenom en majoritetsägare avstått från sin rätt att påkalla tvångsinlösen, sakna aktiebolagsrättslig relevans.
Samspel mellan amerikansk blomtrips, Frankliniella occidentalis,och kruk-gerbera, Gerbera jamesonii :
Gerbera jamesonii is a plant with a large amount of pollen and various flower colours and a
favourite host plant for Frankliniella occidentalis. The best growing temperature for gerbera
is approximately 20°C. Frankliniella occidentalis or the Western Flower Thrips is a small
insect that has become an important pest in greenhouse cultivation all over the world. The
high temperatures in the greenhouse are favourable for F. occidentalis.
Hur ett småhus ålder påverkar marknadsvärdet & taxeringsvärdet : En studie av småhus i Gävle kommun
Syftet med den här studien är att beskriva och analysera hur ett småhus ålder kan påverka marknadsvärdet och taxeringsvärdet för en småhusfastighet samt hur den svenska taxeringsmodellen tar hänsyn till hur ett småhus ålder påverkar värdet. Målet är att ge förslag på hur ett småhus ålder kan behandlas vid fastighetstaxering i Sverige.Ett småhus definieras som en byggnad inrättad till bostad för en till två familjer och en småhusfastighet utgörs av ett småhus plus dess tomtmark. Vid fastighetstaxering av småhusfastigheter i Sverige bestäms ett byggnads- och ett tomtmarksvärde som sedan slås ihop till ett taxeringsvärde för småhusfastigheten, taxeringsvärdet ska motsvara 75 % av marknadsvärdet två år före taxeringsåret. Byggnadsvärdet respektive tomtmarksvärdet bestäms utifrån olika värdefaktorer, en av dem är värdefaktorn ålder vilket anges som ett värdeår ämnat att uttrycka en byggnads återstående ekonomiska livslängd.Metoder som har använts i studien är en litteraturstudie som granskat tidigare forskning inom ämnet samt lagstiftning och facklitteratur. En kvantitativ undersökning av småhus och köp i Gävle kommun har genomförts för att skapa en generell bild av hur ett småhus ålder påverkar småhusfastigheters taxeringsvärde samt en generell bild av när taxeringsvärdet är svårbedömt på grund av ett småhus ålder.
Undantagande av handlingar vid Skatteverkets revision
AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.
Policies affecting the competitiveness of dairy production in Sweden, Denmark and Germany
Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.
Bredspridning av grönmassa :
There are a great possibility to shorten the time between mowing and preservation by spreading of ley crops in connection to the conditioning. In this case the cellular respiration (the plants breeding that consume sugar until the crop is ensiled) should not continue as long and the forage will perhaps get a higher nutritional value. The capacity of the next machine could also be higher because the rake gives swaths with a lot of material. There is also a possibility that spreading of ley crops gives the material a more homogeneous content of dry matter and that gives a reduced growth of clostridium. This is particularly important when the method of harvest doesn?t include any mixing of the material like it does with a round baler or silagewagon.
Mångbruksplan Äspinge 2:2
This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne.
The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.
Hur påverkar bävern skogens värden?
The activities of beavers in forested landscapes affect both ecological and economical values. The creation of the dynamic wetland mosaic associated to beaver activities can even improve the quality of water and have been documented as an important landscape engineer affecting the environment for many species. The local office of Sveaskog in Skinnskatteberg is responsible for the management of large areas of the forests in the County of Västmanland. In this area one of several company?s goals are to create ten new wetlands in their own forests as a part of cooperation with the Swedish bird society and Swedish wetland association.
Bosättning, agrarkris och fäbodväsende : vegetations- och markanvändningshistoria i Läde, Dalarna
By using pollen analysis, 14C-dating and historical sources, I studied the history of vegetation and land use at an abandoned forest settlement near the Lade summer farms in the parish of Mora, Dalama. The aim of this paper is to investigate the agricultural establishment and development, the effects of this on forest vegetation, and the origin and development of summer farming.
The analysis of pollen in a peat core revealed that a settlement was established at Lade around 1000 AD. Cereal cultivation, hay-making on the mire and extensive forest grazing were intro-duced as a complete agricultural system. Pollen analysis and the presence of ancient fields suggests that cultivation took place on permanent fields. Barley was the main crop, but rye and hops/hemp were also grown at the settlement.