PENGARUH KESADARAN WAJIB PAJAK, KEGIATAN SOSIALISASI PERPAJAKAN, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA BANDUNG CIBEUNYING

Penelitian ini bertujuan untuk mengetahui apakah kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak mempengaruhi penerimaan pajak penghasilan di KPP Pratama Bandung Cibeunying. Kesadaran wajib pajak diukur dari jumlah SPT Masa PPh 25 yang dilaporkan tepat waktu. Kegiatan sosialisasi perpajakan diukur dari jumlah kegiatan sosialisasi yang diadakan KPP Pratama Bandung Cibeunying untuk wajib pajak orang pribadi. Pemeriksaan pajak diukur dari jumlah STP PPh 25 yang diterbitkan bagi wajib pajak orang pribadi. Penerimaan PPh adalah jumlah penerimaan angsuran PPh pasal 25 wajib pajak orang pribadi di KPP Pratama Bandung Cibeunying. Penelitian ini menggunakan metode time series dan data kuantitatif berupa data sekunder yang diperoleh dari KPP Pratama Bandung Cibeunying untuk tahun pajak 2011 sampai 2015 setiap bulannya. Teknik analisa data yang digunakan adalah regresi linier berganda. Penelitian ini membuktikan bahwa kesadaran wajib pajak berpengaruh positif terhadap penerimaan pajak penghasilan di KPP Pratama Bandung Cibeunying, sosialisasi perpajakan tidak berpengaruh positif terhadap penerimaan pajak penghasilan di KPP Pratama Bandung Cibeunying dan pemeriksaan pajak berpengaruh positif terhadap penerimaan pajak penghasilan di KPP Pratama Bandung Cibeunying.;---This research aimed to determine whether taxpayers' awareness, tax socialization activities, and tax inspection affects the income tax revenue in KPP Pratama Bandung Cibeunying. Taxpayers' awareness was measured by the number of Income Tax Article 25 which were reported timely. Taxation socialization activities was measured by the number of socialization activities held by KPP Pratama Bandung Cibeunying for individual taxpayers. Tax inspection was measured by the number of Income Tax Article 25 issued for individual taxpayers. Income tax revenue is the amount of the installment receipt of Income Tax Article 25 from individual taxpayers in KPP Pratama Bandung Cibeunying. This research used time series method and quantitative data in the form of secondary data obtained from KPP Pratama Bandung Cibeunying for the fiscal years of 2011 until 2015 each month. The data analysis technique used was multiple linear regression. This research proved that taxpayers' awareness effects positively towards income tax revenue in KPP Pratama Bandung Cibeunying, tax socialization do not effects positively towards income tax revenue in KPP Pratama Bandung Cibeunying and tax inspection effects positively towards income tax revenue in KPP Pratama Bandung Cibeunying

Application of ERT and IP for localisation of chlorinated hydrocarbons at a former dry-cleaning facility

At Hagforstvätten a dry-cleaning facility operated 1970 – 1993 and leached huge amounts of tetrachloroethene (PCE) to soil and groundwater. This study was conducted at the contaminated site and focused on applying the geophysical methods Electrical Resistivity Tomography (ERT) and Induced Polarization (IP) to investigate if it was possible to locate source zone, degradation zones and groundwater plumes of PCE. A background survey including GPR, DUALEM and magnetic gradiometer was conducted to study geological features and man-made structures that could interfere with the ERT and IP measurements. Drillings and chemical samplings were used as a complement to ERT and IP measurements to validate and strengthen the interpretation of resistivity and IP as caused by geological units, PCE or man-made disturbances. Due to the large heterogeneity in the subsurface of Hagforstvätten it is our opinion that it is a challenge to distinguish anomalies in resistivities and chargabilities as caused by pollutants. A promising outcome from the survey was however that a source of PCE located south of the dry-cleaning facility was distinguished as a degradation zone. In the northern part of the area indications of a groundwater plume were detected, however the sparse reference data in the area makes the interpretation more uncertain. Even though the interpretation of the pollutant situation is difficult at the site, ERT and IP have increased the understanding of the complex subsurface. This information is important to understand how PCE can be stored and spread in the area. Based on our results, we believe that ERT and IP are most suitable for monitoring how the high concentrations of PCE at the secondary source changes with time, for example during a future remediation.In Sweden, as in many countries in the world, a large concern has risen about contaminated soil and water caused by pollution from industries. A widespread group of contaminants with severe environmental and health impacts is chlorinated hydrocarbon. These compounds have mainly been used by industries or dry-cleaning facilities as de-fatting solvents. One site contaminated with chlorinated hydrocarbons is situated at the former dry-cleaning facility Hagforstvätten in Hagfors (Värmland) that operated 1970 - 1993. As a solvent, the industry used tetrachloroethene (PCE) which today is known for being carcinogenic and toxic for humans and ecosystems even at very low doses if the exposure proceeds over a longer time. The spill of PCE to the ground at Hagfors was huge, and today it is estimated that at least 20 to 30 tons of PCE rest underneath the laundry facility (SWECO, 2013). Hagforstvätten is part of a national research project called MIRACHL that improves techniques for monitoring remediation of chlorinated hydrocarbons at contaminated sites. As a part of MIRACHL, the applicability of two methods for mapping the pollutant situation at Hagforstvätten have been investigated. The used methods where Electrical Resistivity Tomography (ERT) and Induced Polarization (IP) that measure the electrical properties of the subsurface. The electrical properties vary with geology, buried man-made objects or presence of chlorinated hydrocarbons. PCE works as an electrical insulator when it displaces water in the porous space in the soil, hence it decreases the resistivity of the ground. The investigation was complicated by the large heterogeneity of the subsurface. Nevertheless, a known source of PCE still resting in the ground could be detected by using ERT and IP. In addition, the measurements showed indications of contaminated groundwater downstream the dry-cleaning facility. The two methods showed that the contaminated site has a very varied geology that probably is highly influenced by man since a former railway station was located at the site. The inhomogeneous geology complicated the work with distinguishing low or high zones of conductivity as caused by pollutants, geology or man-made objects. Therefore, the methods contributed with sparse additional information of the pollutant spreading at the site. Even though the interpretation is difficult at inhomogeneous sites such as Hagforstvätten, the methods covered a large area and thus have given valuable information about the complexity of the site. The increased understanding of the complex mix of geology, man-made structures and pollutants would easily be missed by the previous performed pointwise measurements with geological and chemical sampling. Although it will be a challenge to monitor PCE with ERT and IP at the site, it is important to continue the work. Even if the contamination was caused by the past, it is the responsibility of present generations to preserve a healthy and sustainable environment for humans and ecosystems in the future. References: SWECO. (2013). Hagforstvätten, huvudstudie. Karlstad

Vakuumassisterad sårbehandling

It is common knowledge that our horses do occasionally hurt themselves and cause damage to their bodies. They also manage to do it in the most remarkable ways. The problem is not that they hurt themselves, because everybody does so from time to time. The problem is that they often experience difficulties with the healing of the wounds. The cause to that problem is the fact that they often lose a vast amount of tissue, the wound is more often than not extensively contaminated and the wound is often found a long time after the accident occurred. The result is that horses’ wounds often must heal by second intention which means that they have to heal in an open manner and cannot be closed by suturing. It is also not unusual that complications occur such as overgrowth of granulation tissue, chronic inflammations, poor contraction of the wound edges and decreased function due to extensive scar tissue. To come to terms with this problem we need a method that will help in the healing of wounds. The purpose with this student report is to present and investigate a quite new method called Vacuum Assisted Closure (VAC). The question to answer is whether this is a method for the future in treatment of wounds in equine veterinary nursing. To truly look in to the subject a study of the literature available has been executed. The method has been used since the ’90s in the treatment of wounds in humans and has been used in a sparse manner in the treatments of wounds in animals. Studies have been carried out, mostly in humans and for the sake of humans. More studies are needed though, especially more studies in horses, to answer the questions in this report. The effects are primarily beneficial but they often lack definite explanations. While we wait for more studies to be done we do not need to fear this method. The recorded negative effects are few and generally technical and there are no established absolute contraindications. This method is according to the author’s opinion a method worth trying. It seems to have great potential and if it is given a few years to mature it will probably give us the answers we need to make a proper judgment

Stray cats in the Gothenburg area

Today there are over 100 000 stray cats in Sweden and of these 10 000 are found in Gothenburg. There are several instances that try to reduce the number of stray cats. The problem for stray cats is primarily the suffering they may face in hunger, cold, predators, diseases, parasites, accidents, etc. The cats receive no veterinary care and may die from a simple infection that easily can be cured with antibiotics. Stray cats also can spread diseases to domestic cats, be a sanitary problem and compete with other small predators on prey. Authorities working with stray cats are the Country Administrative Board and the police authority. However, it is mostly non-profit organizations and shelters that are trying to give these cats new homes. Some organizations are also working with the controversial TNR (Trap-Neuter-Return) method. It includes trapping stray cats, giving them veterinary care, neutering them and then release them in the area in which they were trapped. After release the cats are provided with food twice a day by volunteers. The purpose of this study was to investigate the problems with stray cats in Gothenburg and what the city's organizations and authorities are handling the problem. When the Country Administrative Board receives reports of isolated cases of stray cats, they inform the police, which is the authority that if possible, captures the cat. The organizations working with stray cats in the Gothenburg area are Djurens vänner in Gothenburg, Djurens samarittjänst in Gråbo, Råmossen katthem in Alingsås, Gilos katthjälp, Göteborgs djurskyddsförening in Mölnlycke, Djurhemmet Tigerharen, Västerkatten, Änglakatten, Gothiakatten and Göteborgs katthjälp. These work as shelters, foster homes and with the TNR method. There seem to be a little agreement about the solution to the problem with stray cats between the authorities and organizations in Gothenburg. However, they all think that a mandatory identification marking of cats would increase their status and thus probably reduce the number of stray cats. Some of the organizations in Gothenburg also want mandatory neutering of outdoor domestic cats, in order to prevent an increase in unwanted cats. The Country Administrative Board, the police and some of the cat organizations in Gothenburg says that the TNR method is violating the Swedish legislation, and they will therefore not promote TNR. They are also hesitant to if it is ethical to allow domesticated cats living in the wild. According to them, increased use of TNR method may encourage people to release their cats adrift because they know there are people who feed them. The organizations involved in TNR believe that this method gives the feral cats which can not survive indoor a chance

Biotope area factor : prescription for a healthy environment in the compact city?

Stadens grönstruktur spelar en viktig roll för att skapa livsviktiga värden i form av habitat och ekosystemtjänster i byggda miljöer. När grönytor i staden minskar på grund av förtätning ställs därför högre krav på de verktyg som används för att skapa goda livsmiljöer för människor, djur och växter. Grönytefaktorn, förkortat GYF, är ett verktyg som används för att beräkna andelen grönska och vatten vid exploatering med syftet att inkludera dessa värden vid planering och utförande. GYF har tillämpats av Malmö stad inom Miljöbyggprogram SYD sedan år 2009. Malmö stad framhåller att GYF används för att uppnå målet med att skapa en tät och grön stad med tillgång till rekreation samtidigt som biologisk mångfald inte hotas. Stockholms stad har i samband med arbetet av Norra Djurgårdsstaden inspirerats av Malmös stads arbete med GYF. Därför har Stockholm stad tagit fram en egen version av verktyget med bland annat tillägg för både rekreativa värden och biodiversitet. Detta lyfter frågan om GYF som Malmö stad tillämpat fram tills idag varit tillräcklig för att uppnå kommunens mål, vilket leder till frågeställningarna för arbetet: - Räcker grönytefaktorn som används i Malmö idag som ett planeringsverktyg för att främja biodiversitet och rekreativa värden i en stad som förtätas? - Hur har grönytefaktorn för Norra Djurgårdsstaden utvecklats i förhållande till modellen i Malmö stad. Bidrar detta i större utsträckning till att gynna biodiversitet och rekreativa värden? Målet med arbetet utgörs av att genom en litteraturstudie undersöka vilka kriterier som kan behövas inom stadsplanering för att skapa rekreativa värden och biodiversitet i en stad som förtätas. Vidare framställs tillämpning av GYF i både Malmö stad och Stockholm stad genom en fallstudie. Resultatet av fallstudien och litteraturstudien diskuteras sedan för att besvara arbetets frågeställningar. I litteraturstudien framhålls urban grönska utgöra en viktig faktor för att skapa kulturella ekosystemtjänster som fysisk och psykisk rekreation. Detta främjas bland annat genom tillgång, nåbarhet och kvalité av grönska. Biodiversitet stödjer i sin tur alla ekosystemtjänster och gynnas genom bevarandet av stora och befintliga grönytor, spridningsvägar mellan dessa samt lokalt anpassade kompletteringar av grönska i staden. I fallstudien framställs GYF som använts inom Miljöbyggprogram SYD inte innehålla några direkta faktorer som berör rekreation. Inte heller läggs någon större vikt vid att bevara tillräckligt stora grönområden, befintliga värden eller lokalt anpassade åtgärder för biologisk mångfald. GYF för Norra Djurgårdsstaden har tillskillnad från Malmö stads modell infört tilläggsfaktorer för biodiversitet och rekreativa värden samt anpassat verktyget efter varje projekt. Dessutom kompletteras GYF kvartersmark med GYF allmän platsmark och värden för rekreation och biodiversitet som inte kan skapas på en begränsad yta vägs därför in i Stockholms tillämpning av GYF. Sammanfattningsvis kan därför arbetet med GYF i Stockholm stad i större utsträckning än Malmö stads gynna rekreativa värden och biodiversitet.Urban green structures could be considered important in creating habitats and ecosystem services and therefore good environments for humans, animals and vegetation. Consequently, as urban green space decreases due to densification, higher demands are placed on physical planning to create these qualities. Biotope area factor, abbreviated BAF, is a tool for ensuring green and blue values in new building projects and has been practiced by the city of Malmö trough Miljöbyggprogram SYD since 2009. The goal of this has been to create a dense and green city with access to recreation, while biodiversity is not threatened. Furthermore, the city of Stockholm has been inspired by the BAF practiced by the city of Malmö and has therefore developed their own version of BAF regarding the work of Norra Djurgårdsstaden. This model has been supplemented with additions for both recreational values and biodiversity. This raises the issue if BAF practiced by the city of Malmö has been sufficient to create these values, which leads to the questions for this work: - Is the Biotope area factor used by the city of Malmö today able to support values of recreation and biodiversity in a city undergoing densification? - How has the Biotope area factor changed in Norra Djurgårdsstaden opposed to the model used by Malmö stad. Does this to a greater extent include values of biodiversity and recreation? The aim of this essay is to investigate which elements are needed to create recreation and biodiversity in a densified city. This will be attained through a literature study. Furthermore, the application of BAF in the city of Malmö and Stockholm will be presented trough a case study. The result is later discussed in combination with the literature study to answer the questions of the work. The literature study highlights the importance of urban green space in creating cultural ecosystem services as restoring mental fatigue and encouraging physical activity. This requires approachability, quality and asset of green space. Biodiversity supports all ecosystem services and is reliant on the preservation of large green areas, but also locally adapted complementary smaller habitats in the city. The case study displays that BAF used though Miljöbyggprogram SYD has no immediate factors for recreation, it neither takes in consideration preserving existing values for biodiversity or locally adapted arrangements. On the contrary, BAF used in Norra Djurgårdsstaden has introduced additional factors for both biodiversity and recreational values, as well as being adapted for each site. The model is also supplemented with BAF for public place, where large areas can balance values for recreation as well as biodiversity. Concluding, both recreational values and biodiversity seems to be considered in the BAF applied in the city of Stockholm opposite to the model used by the city of Malmö

Trail of experience at Malmö Airport : a design program from a landscape management perspective

Examensarbetet bygger på ett verkligt uppdrag där uppdragsgivaren är Swedavia AB och deras flygplatsledning vid Malmö Airport. Swedavia äger och förvaltar tio flygplatser i Sverige, däribland Malmö Airport, och bedriver både en flygplats- och fastighetsverksamhet vid respektive flygplats. Enligt Swedavias lokala miljöplan för Malmö Airport finns mål om att bevara och förvalta de naturvärden som finns i det omgivande landskapet för att gynna biologisk mångfald samt öka informationen till allmänheten om företagets miljöarbete. Dessa lokala miljömål är inkluderade i uppdragsgivarens projektplan som beskriver hur flygplatsledningen vill utreda möjligheten att etablera en naturstig i anslutning till flygplatsen. Syftet med examensarbetet är att undersöka vilka förutsättningar och begränsningar som finns för att etablera en naturstig i anslutning till Malmö Airport och med hjälp av utförda analyser och inventeringar ge förslag på hur naturstigen kan utformas och förvaltas. Uppdraget har krävt en fördjupad analys av landskapet kring flygplatsen för att lära känna detta och med hjälp av litteratur, utförda analyser och inventeringar kunna lyfta fram de karaktärer och kvalitéer i landskapet som är intressanta, både ur ett natur- och kulturmiljöperspektiv men även utifrån rekreativa och estetiska aspekter. Att synliggöra landskapets värden kring Malmö Airport är en form av landskapsvård som inriktar sig på hur markerna kan utvecklas och förvaltas för att upprätthålla och framhäva natur- och kulturvärden samt vilka insatser som kan göras för att främja rekreation och ett landskaps skönhetsvärde. Som en koppling till landskapsvården och arbetet med att synliggöra natur- och kulturvärden och främja rekreation kan naturstigar ses som ett användbart verktyg. Naturstigar tillgängliggör landskapet, vilket också främjar friluftslivet, och kan ses som en del i arbetet med att öka medvetenheten och kunskapen hos människor om landskapets kulturella, biologiska, rekreativa och estetiska värden. Utgångspunkten för examensarbetet har varit att undersöka vilka förutsättningar och begränsningar som finns för att etablera en naturstig i flygplatsens närmiljö och utifrån upplevelsen från naturstigen undersöka vilka landskapsvårdande insatser som kan tillämpas för att framhäva landskapets värden och bidra till en positiv utveckling av landskapet kring flygplatsen. Examensarbetet innehåller ett gestaltningsprogram som visar stigens fysiska dragning, vilka upplevelser den har att erbjuda samt hur den kan kommuniceras. Gestaltningsprogrammet inkluderar även en skötselbeskrivning för hur stigen och de miljöer som berörs av dess fysiska dragning kan skötas. Avslutningsvis följer en slutdiskussion som reflekterar över det uppdrag som ligger till grund för examensarbetet och den process som lett fram till gestaltningsprogrammet.This master thesis is based on a real project where the client is Swedavia AB and the management at Malmö Airport. Swedavia owns and manages ten airports in Sweden, including Malmö Airport, and runs both an airport- and real estate business. In Swedavia’s local environmental plan for Malmö Airport there are goals that aim to conserve and manage the natural values of the area that surrounds the airport. Focus are biodiversity and to increase public information about Swedavia’s work to benefit the environment. These goals are included in the client’s description of the project which describes how the airport management wants to investigate the possibility to establish a nature trail next to the airport. The purpose of this master thesis is to investigate the opportunities and limitations for establishing a nature trail next to Malmö Airport and with analyzes and inventories provide suggestions for how the nature trail can be designed and maintained. The project has required an in-depth analysis of the surrounding landscape to acquire knowledge of the area. Analyzes and inventories have been a tool to highlight characters and qualities of the landscape that are interesting, both from a natural and cultural perspective, but also based on recreational and aesthetic aspects. Highlighting the values of the landscape that surround Malmö Airport is a form of landscape management that focuses on how the landscape can be developed in order to maintain and enhance natural and cultural values. As a connection to landscape management, and what work that can be done to make the natural and cultural values visible, nature trails can be seen as a useful tool. Nature trails available the landscape, which also promotes recreation, and can be seen as efforts to increase awareness and knowledge about the cultural, biological, recreational and aesthetic values of the landscape. My starting point has been to examine opportunities and limitations for establishing a nature trail connected to Malmö Airport. Based on literature about nature trails and landscape management I’ve achieved knowledge about what work that can be done to emphasize the values of the landscape around the airport. One result of the master thesis is a design program showing the trail, its content and how it can be communicated. The program also includes a maintenance description of how the trail, and the environments affected by the trail, should be maintained. Finally, following a final discussion to reflect on the project and the process that led to the design program

Change or paradigm shift in the swedish preschool?

The article discusses recent reforms in the Swedish preschool. Is educare, the hallmark of the Swedish preschool, challenged by ideas about school preparation and future employability? Changes of goals, policy instruments and settings are analyzed from a historical perspective. The conclusion is that the reform work needs to be understood in relation to national ideas as well as in relation to ideas advocated by international organizations. The application of Hall’s (1993) requirements for paradigm shift points to changes of first and second order rather than to a simultaneous change of goals, policy instruments and settings. Additional research on what actually happens in the local context is recommended as policy and practices seldom totally overlap.O artigo analisa as reformas recentes na educação pré-escolar da Suécia. Será o educare, marca da pré-escola sueca, desafiado por ideias focadas sobretudo na preparação escolar e na empregabilidade futura? Este artigo analisa as mudanças de objetivos, de instrumentos de política e de contexto, a partir de uma perspetiva histórica. A conclusão é a de que a reforma efetuada tem de ser interpretada tanto em relação às ideais nacionais como em relação às ideias defendidas por organizações internacionais. A aplicação dos requisitos de Hall (1993) para a mudança de paradigma indicia mudanças de primeira e de segunda ordem, mais do que uma alteração simultânea de objetivos, instrumentos de política e de contexto. Será necessária pesquisa adicional para melhor compreender o que realmente está a acontecer em contexto local, uma vez que políticas e práticas raramente se sobrepõem na totalidade.Cet article analyse les réformes récentes engagées dans l’éducation préscolaire suédoise. L’educare suédois serait-il tenté par des idées centrées surtout sur la préparation scolaire et l’employabilité future? Cet article analyse les changements d’objectifs, d’instruments politiques et de contexte, à partir d’une perspective historique. La conclusion est que la réforme engagée doit être interprétée tant au regard des idéaux nationaux que des idées défendues par les organisations internationales. L’application des critères de Hall (1993) pour le changement de paradigme révèle des changements de premier et de second ordre, plutôt qu’une modification simultanée des objectifs, des instruments politiques et du contexte. Il faudra une nouvelle recherche pour mieux comprendre ce qui est réellement en train de se passer dans le contexte local, car il est rare que les politiques et les pratiques se superposent totalement.El artículo analiza las reformas recientes en la educación preescolar de Suecia. ¿Será el educare, marca de la enseñanza preescolar sueca, desafiado por ideas enfocadas sobretodo en la preparación escolar y en la posibilidad de obtener empleo futuro? Este artículo analiza los cambios de objetivos, de instrumentos de política y de contexto, a partir de una perspectiva histórica. La conclusión es de que la reforma efectuada tiene que ser interpretada tanto en relación a las ideas nacionales como en relación a las ideas defendidas por organizaciones internacionales. La aplicación de los requisitos de Hall (1993) para el cambio de paradigma indicia cambios de primer y segundo orden, más que de una alteración simultánea de objetivos, instrumentos de política y de contexto. Será necesaria una búsqueda adicional para comprender mejor lo que realmente está aconteciendo en contexto local, una vez que políticas y prácticas raramente se sobreponen en su totalidad

Ecosystem services in the spatial planning

Denna uppsats behandlar begreppet ekosystemtjänster och undersöker hur man kan planera för och nyttja de tjänster som ekosystem genererar. Uppsatsen redogör för olika metoder och analyser som syftar till att belysa ekosystemtjänsternas värde i diskussionen om hållbar utveckling. Målet är att undersöka hur ekosystemtjänster kan integreras i den fysiska planeringen. Hur värderas ekosystemtjänster? Vilken potential och vilka begränsningar finns med att använda ekosystemtjänster som verktyg i den fysiska planeringen? Syftet är att öka förståelsen och ge kunskap om ekosystemtjänsternas värde för människans överlevnad och välfärd. Uppsatsen består av en litteraturstudie med efterföljande diskussion och reflektion. Litteraturstudien redogör för hur begreppet ekosystemtjänster utvecklats, från att ha varit ett relativt okänt begrepp till att idag ingå som en planeringsstrategi i förvaltningen. Diskussion förs kring begreppets definition och klassificering vilket är en förutsättning för att förstå de värderingsmetoder och analyser som följer. Litteraturstudien tar även upp kunskapsläget inom förvaltningen och vilken betydelse det har för att ekosystemtjänster över huvud taget ska kunna användas i den fysiska planeringen. För att visa på en praktisk tillämpning innehåller litteraturstudien en redogörelse för hur ekosystemtjänster som koncept kan realiseras. Tillämpningen riktas direkt till beslutsfattare och tjänstemän inom förvaltningen som asnvarar för den fysiska planeringen. Uppsatsen fokuserar främst på två omfattande forskningsprogram. Den ena, Ecosystems and Human Well-being: A Framwork for Assessment, är framtagen och utvecklad av Millenium Ecosystem Assessment och syftar till att belysa kopplingen mellan tillståndet på befintliga ekosystem och mänskligt välbefinnande. Den andra, TEEB for Local and Regional Policymakers, har utvecklats av The Economics of Ecosystems and Biodiversity och syftar till att visa den praktiska tillämpningen av ekosystemtjänster i den fysiska planeringen. Ekosystemtjänster har en stor betydelse för vår överlevnad och välfärd. Vi lever i tider då jorden utsätts för enorma påfrestningar och där en befolkningstillväxt ökar efterfrågan på naturligt kapital. Det är uppenbart att vi måste bli bättre på att samarbeta med naturen för att skapa förutsättningar för kommande generationer. Kunskap om förhållandet mellan ekologiska och sociala system kan hjälpa oss att lösa dessa problem. För att detta ska vara möjligt måste kunskap översättas till handling och det måste finnas verktyg för hur användningen av ekosystemtjänster kan realiseras. Först då kan vi planera och skapa beredskap för en hållbar utveckling.How to value ecosystem services? What is the potential and what are the limitations of using ecosystem services as a tool in the planning process? The aim is to increase understanding and provide knowledge of the value of ecosystem services for human survival and well-being. The essay contains a literature review with subsequent discussion and reflection. The literature describes how the concept of ecosystem services has developed, from being a relatively unknown concept to now be included as a planning strategy in management. The discussion controversies surrounding the concept's definition and classification which is a prerequisite for understanding the valuation and analysis that follows. The literature also discusses the state of knowledge in administration and what significance it has for ecosystem services in general in land use planning. To demonstrate a practical application the literature contains an account of how the ecosystem service concept can be realized. The application is addressed to policy makers and officials in the administration who are responsible for spatial planning. The essay mainly focuses on two major research programs. The first, Ecosystems and Human Well-being: A Framework for Assessment, is produced and developed by the Millennium Ecosystem Assessment and aims to highlight the link between the condition of existing ecosystems and human well-being. The second, TEEB for Local and Regional Policy Makers is developed by The Economics of Ecosystems and Biodiversity and aims to demonstrate the practical application of ecosystem services in land use planning. Ecosystem services are very important for our survival and prosperity. We live in times when the earth is subjected to enormous pressure and where population growth increases the demand for natural capital. It is obvious that we have to get better at working with nature to create conditions for future generations. Knowledge of the relationship between ecological and social systems can help us to solve these problems. For this to be possible the knowledge must be translated into action and there must be tools for ecosystem services to be realized. Only then we can plan and help prepare for a sustainable development