This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

This study has been performed with the help of forest machine operators in order to improve the forestry planning at Holmen Skog Örnsköldsvik-region. For Holmen Skog forestry planning is basic for a successful forestry. In a survey I have investigated what can be improved in some areas that are planned for harvesting. The result of the investigation will be used to support the machine operators as much as possible. The study has generated 49.5 % of responses and because of this low response rate, no clear conclusions to anyone else except the responding machine operators can be drawn. It has been proved that there are some details in the forestry planning system that are inadequate, such as marked routs for trails, tractor paths and buffer zones against streams. The quality of forestry planning varies greatly between different locations, as much as 50 % of the responding machine operators thought so. Over 40 % of the responding machine operators claim that the information from Holmen is insufficient. One thing that would improve the forestry planning within Holmen would be to educate all forestry planners and then do continuous follow-ups..

A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

The aim of the "Green forest management plans" is to help forest owners to reach the environmental goal of the forestry act. But are they able to do that? Is it possible to plan preservation of species on single estates? How do single-estate-plans differ from a landscape analysis and how can the landscape approach be used in operative planning? This work was initiated to give an answer to these questions. This study was made in a landscape of 4200 ha in Östergötland county, south-eastern Sweden. A lanscape analysis was made and then compared to the Green forest management plans in the same area. The nature conservation areas (areas that were set aside to be managed with environmenatl goals) differed quite a lot between the two alternatives.

This study is an analysis of a survey that harvester operators working for SCA Ångermanland Skogsförvaltning have been participating in. The purpose of this study is to try to show the harvester operators opinion about the forestry planning that SCA provides. Hopefully will this information lead to suggestion about what part of the forestry planning needs to be improved, if any is needed? Unfortunately only 30 / 60 questionnaire has been returned so no conclusion can be made, except about those who have answered the survey. The answers of the survey indicate a number of areas that needs to be improved. The marked routes needs to be more visible and the education about timber landings must be enhanced.

This is a study of the letters from His Majesty the King to the county governor of Gotland in 1735. In the Age of Liberty the king had limited power. Royal decisions were made with the Council of the Realm where the King only had the advantage of having two votes and a casting vote. Furthermore, the Council had to act according to the decisions of the Estates of Parliament, if at least three of the four Estates were in agreement. The duties of the county governor were set out in a detailed instruction of which the most recent version was issued in 1734.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

95% of the productive forest land in Sweden are now being exploited for forestry. The new Forestry Act of 1993 equate the goal of production and the environmental goal which means that the objective for forestry is a sustainable yield, while the biological diversity must be preserved. Recent years results from the inventories of the Board of Forestry show declining trends in how nature conservation aspects taken into consideration at the felling sites.The aim of this study is to investigate what happends with the nature consideration taken at felling sites in the long run. 20 final fellings in the county of Östergötland were re-inventoried 7-9 years after final felling. These felling sites had previously been inventoried before final felling (P0) and one year after final felling (P1) in the inventory Polytax by the Board of Forestry.

For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.

The Swedish forest policies have earlier mainly been focused on two goals: production and environment. The production goal aims to benefit the economical gains from forestry while the environmental goal primarily aims to shield the ecological values of the forest. With the introduction of the Swedish environmental code and the environmental objectives it was made clear that the overall objective for Swedish community development, including the forestry sector, is sustainable development. Sustainable development includes supporting economic, ecologic as well as social values of which the latter seems to have been forgotten in the forestry sector. This was recently brought to attention to the sector and the debate how to handle the social values is now ongoing.The legislator has not been unaware of the social values since they have since long been at least somewhat included in the preliminary works.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.