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 Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the Proportion of protected forest, the Proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the Proportion of deciduous trees within a stand and the Proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.

In modern dairy production, the newborn calf generally is separated from its mother and put in a single pen for some time before it is introduced to group housing. Group housing is becoming more and more common because it saves the farmer a lot of valuable time. Even thought group housing has a lot of benefits it is often associated with a higher morbidity and mortality in the young calves. Therefore, knowing the optimal way to use the group pen lies in many farmers? interests and the importance of different factors such as the optimal age of introduction is important to evaluate. The aim of this study was to investigate the effect of age at introduction to group housing on the health of the calves in the group pen.

In most countries, the dairy industry focuses on the volume of milk produced instead of its composition. This results in a high content of water and a lower Proportion of fat and protein. A high Proportion of water is not desirable when processing the milk into various dairy products like cheese, cream and milk powder. High water content also increases the costs for transport and storage, and also an unnecessary, albeit marginal, strains on the world?s water reservoir.

AbstractMedia presents hate crimes and nationalism as phenomenon that has increased both internationally and nationally in recent years. Further media largely pair these phenomenon together. The groups mostly exposed to hate and nationalism are people of different ethnic origin and LGBTQ (lesbian, gay, bi, trans and queer) people. In Sweden's general election in 2010 a RHP-party, Sweden Democrats, made it in to Parliament. The purpose of this study was to examine how hate crimes and nationalism, in the form of the Sweden Democrats, has increased in Sweden and if there was any link between them.

The Proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the Proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

Sweden is the country in Europe that receives most applicants from asylum seeking unaccompanied children. The majority of all unaccompanied children are boys and the two biggest sending countries are Afghanistan and Somalia. There is however a big difference between the Proportion of unaccompanied girls between the two countries, Somalia with a big Proportion of girls and Afghanistan with a low Proportion of girls. Previous research has shown that there is a big knowledge gap about unaccompanied girls? migration.

Digital depth-to-water maps can be produced from a digital elevation model (DEM). Then GIS- based algorithms are used to calculate water flows and the depth-to-water index classes dry, fresh, moist and wet. The purpose of this study was to investigate the possibility to use depth- to-water maps for site adapted planting.The results showed that use of depth-to-water maps for site adapted planting, roughly halved the Proportion of improperly planted surfaces from an average of 9 % to 4 %. The variation in the values of proper surface decreased and the result became more even.. In addition, more pine than spruce was incorrectly planted.

Due to soft grounds in combination with seasonal variation in soil humidity, there is a lack of stands that are possible to cut during spring and autumn in some geographical regions. For Holmen Skog this sometimes means that a large Proportion of the contracted private forest is cut during the winter when the ground is frozen. One consequence of this is that the Proportion of winter stands in the stand bank of own forest increases while spring and autumn stands becomes a scarcity. This in combination with milder winters, especially when there is a long period of reduced bearing capacity in spring or autumn, means that the situation rapidly can become critical. The overall goal with this study was to generate basic data for decision support in the work to achieve a sustainable distribution between own forest and contracted private forest in the stand bank. The study took place at Holmen Skog, district of Umeå, during autumn 2007 and was based on interviews and an analysis of harvest planning and delivery data. The study showed that there is a problem with how the cutting is distributed between own and contracted private forest during the year and that it foremost is the Proportion of winter thinning of own forest that has increased in the stand bank.

Zoo animals can be more or less disturbed by the presence of care takers as well as visitors. This may lead to stress and/or abnormal behaviour. The purpose with this study was to give a time budget of the behaviour of the captive wolves? (Canis lupus) and occurrence of behavioural disturbances and how this is affected of human visitors. For this purpose the wolves at Nordens Ark have been studied during off season as well as on season. The zoo Nordens Ark is an idealistic foundation which was founded in 1988 and is located at Åby säteri, 130 km north of Gothenburg.

The efficiency of the harvesters work is more often reviewed, than the work of the forwarders. In a local Stora Enso office the differences between the harvesters reported volume of timber, and the actual volume delivered to the industry had been noticed. Therefore, the decision was made to do a review on the forwarders work. The review was conducted together with a worker from Vmf Qbera, who is working daily with wood measurement, in order to get a valid evaluation of the logs. Eight sites were included in the survey, and on each site 50 logs were marked. Approximately one third of the marked logs were pulpwood, and the remaining logs marked were timber.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

Nature conservation on certified small private forest owners- a comparison between the two certification systems FSC and PEFC in southern Sweden Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.

The future of the forest owners? associations are intimately coupled to the development in family forestry. Forecasts have been made that predicts that the number of forest properties for sale on the open market will increase as the interest among the children of the property owners is considered to decrease. The associations are also affected by continuing individualism in the society which may affect attitudes to as well as interest in membership. The objective of this study was to study the attitudes among grown-up children of members in a forest owners association towards overtaking the forest property as well as membership in a forest owners association.