Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The Yangtze finless porpoise (Neophocaena phocaenoides asiaorientalis), is a small freshwater cetacean which has recently fallen dramatically in number. It is an endemic species for the Yangtze River and unless drastic action is taken, it risks the same fate as the now functionally extinct Yangtze river dolphin (Lipotes vexillifer). Threats to the porpoise are diverse but they have in common that they are caused by man. Development of the river has been made to supply a growing human population with food, hydropower, and to reduce the risk of flooding. These changes have resulted in a degraded habitat for the porpoise.

The global biodiversity loss is mainly due to human activities such as an intensification of forestry. Boreal forest ecosystems in Fennoscandia are characterized by disturbances such as forest fires, storms and floods. However, industrial forestry practices suppress forest fires and change the landscape, leading to a loss of habitats and associated species. Particularly lichen species with slow adaptation abilities and a strong substrate specificity face an extinction debt in boreal forests since their substrates are long-lived but no longer created. In this study the species-substrate relationship of two red-listed forest-fire dependent lichen species Carbon-icola anthracophila and C.

Studies have shown that air pollution, as well as bark fissure depth and sun exposure of a tree can have an effect on lichen growth as well as abundance of lichen species. The aim of this study was to find out the relative importance of these factors. 211 oaks in south eastern Sweden were surveyed for presence of 17 lichen species, as well as the total number of lichen species. Half of the trees were situated in urban areas and half in the countryside. For each tree the bark fissure depth was measured and the sun exposure of the trunk was estimated.

This study has taken place in two nature reserves in the municipality of Uppvidinge in the Kronoberg region in southern Sweden. These have been chosen by the County Administrative Board to be part of a bigger landscape of fire affected nature, and prescribed fire has been implemented in these. The areas are called Ösjöbol and Berga fly and have been burned 2012 and 2013 respectively. Non-burned areas have been inventoried as well. Vascular plants and mineral soil have been inventoried with the Hult-Sernander-Du Rietz scale of five levels. Issues emanate from the County Administrative Board?s goals for prescribed fire: how sticks and herbs were affected, how much soil was uncovered, how the structure and fire favoured species were affected, and how deciduous trees and spruces (Picea abies) were affected. The study shows that the soil increased, as well as the fire favoured species.

The objective of this study was to contribute with suggestions of nature preservation managements of selected forest objects of high nature values managed by the Swedish state-owned forest company Sveaskog. Many forests with high natural potential are relatively rare today due to modern forestry, where wood production is the main purpose. Sveaskog?s policy is to consider and to priority nature conservation on valuable objects. This assessment includes objects that in the future may develop into nature reserves.

Nature conservation has for a long time been founded on the assumption that high ecological values depend on low human impact. In Sweden this has led to forests with these characteristics being strictly protected from human influences. However, it is also known that historical land-use can enhance ecological values in forests. Mountainous forests in Sweden, which have not been affected by modern forestry, have for a long time been considered as untouched by people. However, forest history research has in recent years shown that even these areas have been used by people for a long period of time.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

 With the increases in fuel costs due to the depletion of the world oil reserves and the increase of greenhouse gasses as a consequence to using oil as a fuel many companies are looking to new and innovative ways to power their aircraft. One of these new ways to power an aircraft is using fuel cells powered using hydrogen and oxygen, thus producing nothing but water vapour and small amounts of nitrogen dioxide as well as trace amounts of other emissions. Both Boeing (1) and Politecnico di Torino (2) have shown that it is possible to build an all-electric aircraft powered by fuel cells. Both flights used small, two-seater aircraft and a constant between them was the loss of the co-pilot seat due to weight and lack of space. As this paper will deal with a commercial aircraft a primary concern is the cargo and passenger capacity and whatever impact switching propulsion system has on these.

The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

Lichens are adapted to bright and sparse forests on oligotrophic ground. Due to a slow growth rate and high light demand lichens will suffer from competition in eutrophic environments. Therefore, lichens have disappeared from managed forests where the forest industry has increased the productivity. A reduced abundance of lichens will affect both biodiversity of the forest and the reindeer winter graze lands. It is important to understand how and for how long fertilization affects the abundance and diversity of lichens in order to protect lichen rich ecosystems. We have registered the biomass and number of lichen species in eight plots (four nitrogen rich and four nitrogen deficient) and compared fertilized Sami settlements with their oligotrophic surroundings in the nature reserves of Tjeggelvas.

People have used forest resources in northern Sweden for different purposes. Before the 20th century the forest was used for many different reasons, but during the past 200 years it has become an industrial raw material. The presence of people in the forest has left different kinds of traces in the forests. One example is culturally modified trees (CMT´s). The aim of this study was to study and document how people have used the forest resources during the last centuries in Brännlidens nature reserve, and what kind of traces this land use has left.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.