During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

This study was conducted on a property with a thinning machine team. The purpose was to investigate in which machine, the harvester or the forwarder, that caused most damage to the trees in six different stands. Different factors, related to the damage frequency in the stands, were checked out. For example: basal area per hectare, thinning strength, tree diameter and the rate of production. The harvester drivers were also interviewed about how, when and why stem damages occur and how to minimize them. The study stated that 4.3 percent of the trees were damaged. Out of these 88 percent was caused by the harvester and the rest, 12 percent, by the forwarder..

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

Beef cattle wintering outdoors should be provided a shelter, e.g. a type of barn or corresponding. This type of production requires appropriate soil types and secured animal welfare. For example, a clean and dry resting place needs to be provided to the animals. To receive an exemption for buildings the farmer has to have something equivalent that provides an adequate shelter.

Research suggests that society's vulnerability to natural disasters along coasts could increase as a result of climate change, which is likely to lead to elevated sea levels and possibly an increase in the occurance of meteorological phenomena such as storms and tropical cyclones. Following the Indian Ocean tsunami disaster in 2004 and Hurricane Katrina in 2005, both of which received considerable media attention, empirical data has indicated that coastal vegetation might be able to protect and reduce damages to coastal communities during tsunami events and tropical cyclones.The aim of the essay has been to study the function of coastal ecosystems as protection against tsunami waves and storms from a risk management perspective, meaning that I have, through an overview of scientific articles, compiled current research on how coastal ecosystems can attenuate storm surges and tsunami waves, and analysed how this knowledge can be put into practice in coastal communities from a risk management perspective, i.e. if coastal ecosystems are a viable risk reduction measure, are practically applicable, and if so, how they could be applied.There is empirical evidence suggesting that coastal ecosystems, particularly mangroves, can reduce the strength of a tsunami wave, but full scientific consensus on this issue has not yet been reached. With regard to protection against storm surges, there is extensive scientific evidence that coastal vegetation can mitigate damages and reduce the height of a storm surge, although the wave has to traverse several kilometres inland through thick vegetation for the protection to be effective. A synthesis in the form of a figure regarding the many physical factors that influence wave development through coastal ecosystems has been created in an attempt to simplify and explain the phenomenon.The conservation and restoration of coastal ecosystems can be justified from a risk management perspective, but planting new forest belts for the purpose of disaster mitigation is quite unrealistic and can rarely be sustainable, since, for protection to be effective, the forest belt must extend several kilometres inland from the coast, and would thus likely prove difficult to implement along coastal societies..

Regeneration with scarification and planting is a well known method, but the plants have a tuff period in the beginning. Decease of plants comes from pine weevils, dry weather, browsers, wrong method of scarification and wrong time for the planting. These are some courses why not every planting gets successful. The purpose with this study is to investigate witch time of planting gives the best result, spring or autumn planting and to give a answer of witch factors are the main course of deceases. The goal is to have the study to decide witch time to plant after final felling. The choices of plantings were maid from a period of three years. Spring plantings were from year 2005, 2006 and 2007 and autumn plantings were from 2004, 2005, and 2006.The purpose was to compare differences in deceases at the same spring weather.

Horse keeping is gaining an increasing interest in Sweden. During 2004 to 2010 the number of horses increased with 10 - 20 %, and was estimated to be 362 700 in 2010. Julmyra Horse Center (JHC), situated in Heby municipality, is a gated community for people sharing a large interest for horses and a vision of a sustainable horse management has been formulated. This study evaluates how the horse keeping of today at JHC, and how an expansion of the horse keeping may affect the risk of enhanced phosphorus load to the nearby lake system Vansjön ? Nordsjön.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Prescribed burning was commonly used for site preparation in Sweden to establish new forests until the 1960?s, when mechanical scarification was introduced. During recent decades the interest in prescribed burnings has increased again, mainly due to certifications of forestry stating that 5% of the regeneration areas should be burned on dry and mesic soils. The objective of the study was to evaluate actual influence of prescribed burning compared to other site preparation on stand stem density, growth parameters and tree damages for Scots pine (Pinus sylvestris L.) after direct seeding and planting. The study also attempts to simulate growth until first thinning.

The background to this study is that the forest company, Holmen, has found large discrepancies between harvested volume and the measured volume at the industry. Factors like bark features, breakage, double tops, bends and stem damages was noted, and all stems were measured manually. Hypothesis testing with the method "random in pairs" were used to examine whether the harvester measured values significantly differed from the manually measured. The result of a properly calibrated harvester shows in average underestimation of the volume with Skogforsk Pine as a bark function. This means that the harvester isn´t the reason why the volume measured in the industry is lower, the fault is elsewhere. The study also indicates a need for a unique bark function for logepole pine..

This final project is an investigation about the responsibility in rooms where the walls and floors are exposed or partly exposed to irrigation of water, as a bathroom, laundry room and WC. The cost for all water damage is valued for 5 000 000 000 SEK each year. How is this possible with all information about the problem and good materials? Who is responsible? Incites had been made in the subject throw reading reports and participation in courses about how to make a room mention above. Discussions have been made with workers in the trade of making the walls waterproof.The conclusion in the rapport is about who´s responsible for the damages and will pay the cost of the renovation. The responsibility is discussed between the contractor and the insurance company.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

This thesis is made on behalf of SCA's Forestry Division and is a comparison of two bucking simulation tools: Aptan (manufactured by Skogforsk) and Best/upr (from Berget Systemdesign). The data is based on 32 stands from SCA's forests in Norrbotten and Västerbotten. The objective is to compare the simulations created by the tools with the harvested volumes from those stands. Three variables are needed for the bucking simulation; these are the diameter distribution (at breast height), the relationship function between diameter and height, and the taper coefficients. The volumes of five different assortments from the stands are compared.

In this essay a model of a potential illegal hunter?s decision-making is created and presented in order to provide an overview of important parts of the complexities associated with the current Swedish predator policy. A comparison is made between a livestock owner?s economic incentives, and the expected costs faced by the potentially caught lawbreaker. In accordance with economic theory the benefits and costs of illegal hunting are compared and thus the optimal choice is determined where marginal costs and benefits are equal.