The purpose of the thesis is to illustrate how payments of damages between companies are treated from a taxation point of view, and to analyse, in a tax law perspective, the consequences that follow the transactions. Furthermore, a comparison is made between damages and transactions similar to damages, such as amicable settlements and fines between companies, to ascertain whether they are treated similar. Finally, there is an analysis of the consequences of taxation of insurances, both premiums and compensations, followed by a comparison with the consequences of taxation of damages..

Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.

Mechanical harvesting may result in timber damages leading to reduced saw log quality. The initiator of this study was VIDA ? a privately owned concern operating in the value-adding process industry of forest raw materials. The aim of this study was to examine the type and amount of damages on Alvestakubb caused by the harvester head during the cutting process. The aim was also to compare the damages caused by different types of feed rollers and to evaluate the effects of temperature on damage occurrence.

The purpose of this essay is to elucidate if there is a liability to damages for cardholders, in case of unauthorized use of bankcards, in the event a liability for payment, according to 34 § the Swedish Law concerning Consumer Credits, should not be established between card issuer and cardholder. The purpose is also to elucidate if card issuing companies, in the event a liability for payment is established between card issuer and cardholder, have any possibility to get a larger sum than is allowed by 34 § the Swedish Law concerning Consumer Credits, by demanding damages from the cardholder. Finally there is a judgement of how a court could do if it wanted to hold a cardholder liable to damages because of unauthorized use of bankcards..

The purpose of this report is to investigate and compare the difference between stand-thinning machines and strip-road thinning machines, and how they affect the stand on behalf of future growth, theoretical economic result, wind impact, snow pressure and density of stand. The investigation is regarding the first commercial thinning of pine stands, after pre-commercial thinning that was well conducted. The investigation area was located near Katrineholm, Sweden. The measurements that were measured were strength of thinning and amounts of wind throws, snow-breaks and hauling damages. The results that emerged, was that thinning with strip-road machines had a significantly higher strength of thinning over all, as compared with the stand- thinning machines (45 percent versus 30 percent). Comparisons between wind-throws, snow-breaks and hauling damages of the stand could not establish any significant differences between the two methods that were investigated. Conclusions, over all, were that if forest owners want to have more timber volume left for second thinning and final cut of the stand, the forest owners should choose the method with stand-thinning machines. From the point of view of gentle treatment of the stand and ground damages the choice should be the same. However, the method with strip-road thinning machines is the most common and accessible method in Sweden. Most likely it is the most economical way to manage the stand for forest owners in present time. If the method with stand-thinning machines is becoming more common in Sweden, it is suggested for forest owners to consider the stand-thinning method as a candidate for treatment due to economic aspects..

Fortifikationsverket which is the landlord for the Swedish national defence has a great problem in their forestry due to the relatively large amount of metal objects in their timber. These metal objects cause different types of economical losses in the timber refinement chain. To enable out sorting of logs containing metal objects already in the harvesting phase, Fortifikationsverket is interested of the possibility to utilize some type of metal detector in a harvesting head for that purpose.The goal of this study was to, with help of a case study, enlighten the problem that metal objects in timber cause for Fortifikationsverket and their customers of timber and to investigate conditions of to mount and utilize some kind of metal detector in a harvesting head at present.The saw timber deliveries by Fortifikationsverket during the time period 2003-2005 was used as a reference volume for calculations of economical losses. In this case study was included two sawmills where timber from Fortifikationsverket were delivered to for further refinement. Factors investigated were the type of damage metal objects caused in these two sawmills and the economical signification of these damages.

Rules for damages that are effective are important to create legal security and a public procurement that fulfil economic effectivity. Those rules are effectivly created for example when the demand of evidence is possible for the damaged supplier to fulfil. Yet the rules cannot be too low without leading to an uncertain procurement for the public purchaser. Thus one have to balance the interests of a public purchaser against the interests of a damaged supplier. This balance leads to a public procurement involving rules of damages where the public purchaser cannot escape duty of damages just because the demand of evidence is too hard to fulfil..

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

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 effects of Reindeer mechanical damages on the planted regeneration of Pinus sylvestris and Pinus contorta. Semi-domesticated reindeer can damage young trees. In late winter reindeer rub their antlers against young trees. The aim of this study was to quantify those damages. This study covered planted objects from three different areas in northeastern Sweden.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.

Earlier investigations showed that damages on timber from feeding rolls could be within the lower classes of damage according to VMRs classes. Knowledge about differences in productivity between kind types and aggressive types of feeding rolls is necessary because it should influence the question about damages on timber caused by different feeding rolls. In this study the production and timber damage in a harvesting head were evaluated at three levels of pressure (8, 10 and 14 MPa) on the feeding rolls, and with three different types of rolls. One type, the rubber cushioned steel plate roller had 10 mm studs and rubber damping, one ?middle? type made of solid steel with 14 mm studs, and one aggressive type, also made of solid steel with 18 mm studs.

The traditional Swedish way of dealing with browsing damages made by moose, is to reduce the moose population. However, a growing way of dealing with damages made by several ungulate species, including wild boars in particular is to redistribute them with supplementary food sources. Attracting them to settle in habitats less vulnerable to damages made during foraging. This study we tracked collared moose in southern Sweden from January throughout April in the year of 2009. From the tracking data their ?favourite? positions was selected and visited in order to study the features that attracts moose during winter.

The background of this study is an article in the hunting magazine ?Svensk Jakt? where Karl Hedin claims that his sawmills has not noticed any significant moose damages in the timber. The purpose with the study is to find out the causes to the moose explosion and what it has led to in today?s forests. A questionnaire has been sent out to sawmills in the region Dalarna with the purpose of finding out if sawmills receive moose-damaged timber and what they think about how they foresee future development. There were two causes of the moose explosion, that had effects on the moose population. The first cause was that the moose hunters wanted to raise the moose population, and by raising the calf shooting and by saving the cows they succeeded. The second cause was changing methods in Swedish forestry.

The background of this study is an article in the hunting magazine ?Svensk Jakt? where Karl Hedin claims that his sawmills has not noticed any significant moose damages in the timber. The purpose with the study is to find out the causes to the moose explosion and what it has led to in today?s forests. A questionnaire has been sent out to sawmills in the region Dalarna with the purpose of finding out if sawmills receive moose-damaged timber and what they think about how they foresee future development. There were two causes of the moose explosion, that had effects on the moose population. The first cause was that the moose hunters wanted to raise the moose population, and by raising the calf shooting and by saving the cows they succeeded. The second cause was changing methods in Swedish forestry.