WPC ,mo?5Ywp ]KRc3(KS11f;M< d*llpXUH͡KESRvl<@F[lBf2"ykر%<' 4MRT@`Cv )sT(#qDMɁl|7=< k;z]D%=͌.r+XnT]y9/w۔@y@bC!PPdhwc~K>}V s@][+6z-{`kk 71*$0 ySER_Exquك.RE&`. wXf׼4χ`TӲ{+[R=YY/?mUoΊb%mejoIl~9[(4 DnbrcT; i$m%p?P\',pFrcHGO8D6`9 UfN< % 0#(P 4x m>w\^ _4k 0U 0 0 0 0\ 0 0 0 04 0 0 0} 06! 0! 0" 0=# 0# 0y$ 0 % 0% 0& 0^' 0( 0( 0\) 0) 0* 00"+ 0<R+ 0+ 0>R, 0v, 0`- 0`f- 0`- 0.&. 0`T. 08. 0. 02/ 0/ 0:0 0Y0 0_S1 01 082 03 B*F5 D/p5 D+5 05 D/N7 0}7 06K8 08 0:W9 0^9 0<9 1e+:U6:U>:U*;Z.; 0(; B-;; 0'l; 0DQ?B?BfXEGIsKUNMINNQQSUVnW 1YFUZ 0]`M5cUNe 0e@h 0#kUNBn 0uno 0w rr 0[uu 0xmHy 1u{*|~ B8~8@ō@B/qUN~AUNJMUN 723eUNe 1~UNmUN|ʬUNLBUNܲ|*UNNUNfffffffffU:MDj666(e ȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻȻvһһһjHHHHH|~.&d9 Z6Times New Roman RegularX(d$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.    N ^^` Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wptdMMMMMMMMMMMMMMMMMMMVE M M M M MMEEMMMMMMMMMMME !E"#E$E%&'E(E)E*+,E-E.[/E0123M4M5M6E7E89E:;M<M=M>M?O@AMBMCMDEFEGEHEJPQRUWXY\]b؁.V|Urirs?g3|xh*+ (_2623  ..*J+J (_25   2( , 4<D "223  ..2( , 4<D "2   *;+; (_24  /%, , 4<D "/23  ../%, , 4<D "/  *8+8 (_23 ` ," 4<D ",23  ..," 4<D ", ` *5+5 (_22  ) 4<D ")23  ..) 4<D ")  *2+2 (_21  &44<D "&23  ..&44<D "&  */+/ (_20 h #<D "#23  ..#<D "# h *,+, (_19   <D " 23  .. <D "  *)+) (_18  <<D "23  ..<<D "  *DD (_17  8.$$|, 4<D "823  Ԁ8.$$|, 4<D "8  *JJ (_16   2( , 4<D "223  Ԁ2( , 4<D "2   *;; (_15  /%, , 4<D "/23  Ԁ/%, , 4<D "/  *88 (_14 ` ," 4<D ",23  Ԁ," 4<D ", ` *55 (_13  ) 4<D ")23  Ԁ) 4<D ")  *22 (_12  &44<D "&23  Ԁ&44<D "&  *// (_11 h #<D "#23  Ԁ#<D "# h *,, (_10   <D " 23  Ԁ <D "  ()) &_9  <<D "23  Ԁ<<D "  (DD &_8  8.$$|, 4<D "823  8.$$|, 4<D "8  (JJ &_7   2( , 4<D "223  2( , 4<D "2   (;; &_6  /%, , 4<D "/23  /%, , 4<D "/  (88 &_5 ` ," 4<D ",23  ," 4<D ", ` (55 &_4  ) 4<D ")23  ) 4<D ")  (22 &_3  &44<D "&23  &44<D "&  (// &_2 h #<D "#23  #<D "# h (,, &_1   <D " 23   <D "  &)) $_  <<D "23  <<D "  0.Normal<:Definition T<DD:Definition L , 8.PP|, 4<D "8  8.$$|, 4<D "886Definition(''&H1      (&H2  (&H3  (&H4 XXX (&H5 (&H6  20Address8PP6Blockquote , , 8.PP|, 4<D "8   8.$$|, 4<D "8,*CITE,KS*CODEKI<6X9`(Courier NewKSJ\  `&Times New RomanS42Emphasis64Hyperlink    <:FollowedHype    4NV2Keyboard KI<6X9`(Courier NewKSJ\  `&Times New RomanS <z:Preformatted/%$ $Dc = \#/KI<6X9`(Courier NewKSJ\  `&Times New RomanS/%$ $Dc = \#/<:zBottom of 7>(X7  ?K%2A`Arial?  SJ\  `&Times New RomanS7?(X7&  d d=)1dxd'dxd<:zTop of For7A(X7  ?K%2A`Arial?  SJ\  `&Times New RomanS7?(X7=)2dxd0KS.SampleKI<6X9`(Courier NewKSJ\  `&Times New RomanS0.Strong 8KS6TypewriterKI<6X9`(Courier NewKSJ\  `&Times New RomanS42Variable: 8HTML MarkupB      2 0CommentB   35;AGMSY_11.1.1.1.1.1.1.1.<6X9`(Courier New\  `&Times New Roman%2A`Arial8DocumentManagement::ModifiedBooleanTRUE($)Hairline d (%2?$ d!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.    N ^^`     0  0  (#$  0   8 P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    23  0   _HjrdsSigursteinsd;ttirogJ;nXorvaldurHeiWarsson.2007.Flags-ogefnahagsleghrifHraWssk;ga.  Ranns;knaogYr;unarmiWstWHsk;lansAkureyri.4 M  5  https://rafhladan.is/bitstream/handle/10802/6593/ E heradsskogar_6JM^P  7 ylokaskyrsla.pdf?sequence=1 w P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    24  0   _LiljaMagnsd;ttir.2013.Hagrnhrifsk;grktar.ranguratvinnuuppbygginguvegumlandshluta  verkefnask;grkt._M.Sc_.-ritgerWviWLandbnaWarhsk;la0slands.122bls. \ P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    25  0   _NorrnarWherranefndin.2022.MultifunctionalecosystemrestorationintheNordiccountries.Organiza  tionalassessmentofprojects,processesandmanagement.https://pub.norden.org/temanord2022-543/#  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    26  0   _XorbergurHjaltiJ;nsson.2022.:birtggnumverWmatsk;gi.2bls.  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    1  0   _BaldurXorsteinsson.1968.BtreikningurkaptalverWmtilerkis.Sk;grktrkisins. ~ P?$,..,XXXXX? X XX0?vvbX0#ggdd  ISUS,.  X)    8  0   _LrusHeiWarssonogTimoPukkala.2012.ModelsforsimulatingthetemporaldevelopmentofSiberian  larch(LarixsibiricaLedeb.)plantationsinHallormsstaWurIceland.IcelandicAgriculturalSciences25, E bls.13!23.&d9 Z6Times New Roman Regular  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    2  0   __Willan_,_R.L._Ԁ1973.SkUrslatilrkisstj;rnar0slandsumsk;grkt.HkonBjarnasonYUddi.UnninafMat  vla-oglandbnaWarstofnunSameinuWuYj;Wanna(FAO).rsritSk;grktarflags0slands,bls.27!45.  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    3  0   _EinarGunnarsson,EdgarGuWmundssonogRagnarrnason.1987.FramtWarknnunrkisstj;rnarinnar.  Sk;grkt!Hagkvmninytjask;grktar.Sk;grktarrit10.SrprentrAuWlindirumaldam;t!Srrit3, E bls.5!50.  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    4  0   _FrumvarptillagaumHraWssk;ga.1990.https://www.althingi.is/altext/113/s/0338.html  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    5  0   _FrumvarptillagaumSuWurlandssk;ga.1997.https://www.althingi.is/altext/121/s/0876.html L P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    6  0   _BrynjarSklason,AWalsteinnSigurgeirssonogGuWmundurHalld;rsson.2003.ArWsemitimbursk;grkt  ar,Freyr6,bls.24!29.https://timarit.is/page/5589006#page/n23/mode/2upikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1. < P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    7  0   _LrusHeiWarsson,BenjamnrnDavWssonogArn;rSnorrason.2013.ViWarmagnsspfyrirbndask;g  rktFlj;tsdalshraWi.RitM;gilsr34/2015,12bls.4 M  5  https://www.skogur.is/static/files/rit-mogilsar/Rit-6<MPP  7 kԆ E _Mogilsar_-34-2015.pdf(3I$ d!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.    N ^^`    } P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    8  0   _LrusHeiWarssonogTimoPukkala.2012.ModelsforsimulatingthetemporaldevelopmentofSiberian  larch(Larixsibirica)plantationsinHallormsstaWurIceland.IcelandicAgriculturalSciences25,bls. E 13!23. C P?$,..,dXXXX? d XX0?vvbX0#ggdd  ISUS,.  d)    12  0   _Burley,J.1994.Worldforestry:theprofessionalscientificchallenges.PaperpresentedatTheLeslieL.  SchafferLectureshipinForestScience,Vancouver,B.C.,Canada,6April1994.&d9 Z6Times New Roman Regular(3I$ d!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.    N ^^`    6 P?$,..,hXXXX? h XX0?vvbX0#ggdd  ISUS,.  h)    21  0   _BenediktHlfdanarson.2002.EfnahagsleghrifHraWssk;gafyrirnlgarbyggWir._B.Sc_.-verkefniviW  Hsk;lannAkureyri.(3ST$ d!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.    N ^^`    d &d9 Z6Times New Roman Regular(M0J$2  0  .3  0 `   P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    9  0   _Sjlfbrsk;grkt,viWmiWogvsar.2019.ForestEurope.Hreinn:skarsson.4 M  5  https://_www.skogur.6MP  7 is_/static/  _files_/2019/sjalfbaer-_skograekt_-vidmid-og-visar.pdf(O;$0  2#  a  .3  0` (#(#  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    10  0   _https://foresteurope.org/.nrtals.[HinnupprunalegitextierliWDRESOLUTIONH1!General  GuidelinesfortheSustainableManagementofForestsinEurope.SecondMinisterialConferenceonthe E ProtectionofForestsinEurope,16!17June1993,Helsinki,Finland.](u$0  0` (#(#` `  2  a  .3  0` (#` (#  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    11  0   _NorrnarWherranefndin.2010.ImplementingtheSelfossdeclaration.RecommendationstoNordicforest  ry.https://_www.norden.org_/en/_publication_/implementing-selfoss-declaration(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(# c P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    12  0   _Burley,J.1994.Worldforestry:theprofessionalscientificchallenges.Paperpresentedat_the_ԀLeslieL.  SchafferLectureshipinForestScience,Vancouver,B.C.,Canada,6April1994.3#37=CIQYag1.a.i.(1)(a)(i)1)a)  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    13  0   _Mhring,B.2001.TheGermanstrugglebetweenthe Bodenreinertragslehre (landrenttheory)and   Waldreinertragslehre (theoryofthehighestrevenue)belongstothepast!butwhatisleft?ForestPolicy E andEconomics2,bls.195!201.DOI:10.1016/S1389-9341(01)00049-1  aI',..,XXXX?  XX0?vvbX0#ggdd  ISUS,.   _>?   #  9#?  2d XX d2 # XX#  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    14  0   _Samuelson,_P.A._Ԁ1976.EconomicsofForestryinanEvolvingSociety.EconomicInquiryXIV,bls.  466!492. d  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    15  0   _Kant,S.2013.Post-FaustmannForestResourceEconomics,bls.1!19.Birtist:Post-FaustmannForest  ResourceEconomics.Sustainability,Economics,andNaturalResources4.ShashiKantritstUrWi.Springer E Science+BusinessMedia,Dordrecht.DOI:10.1007/978-94-007-5778-3_6 y P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    16  0   _Hepburn,C._J._,ogKoundouri,P.2007.Recentadvancesindiscounting:Implicationsforforesteconomics.  JournalofForestEconomics,13(2!3),bls.169!189.https://doi.org/10.1016/j.jfe.2007.02.008.  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    17  0   _XorbergurHjaltiJ;nsson.2021.LandverWoglandrenta.Reiknilkan,verWmyndunogsk;grkt.RitM;  gilsr45/2021.29bls.https://_www.skogur.is_/static/_files_/rit-_mogilsar_/rit-_mogilsar_-45-landverd-og-land E renta . P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    18  0   _BrynhildurDavWsd;ttir.2013.HagrntvirWiYj;nustuvistkerfaHeiWmerkur.Vsinda-ogtknilegloka  skUrsla.Hsk;li0slands.82bls. 6 P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    19  0   _Arn;rSnorrasonogSigrWurJlaBrynleifsd;ttir.2017.hriffj;rfldunarnUsk;grktar0slandilosun  ogbindingugr;Wurhsalofttegunda.rsritSk;grktarinnar,bls.56!60.4 M  5  https://www.skogur.is/static/files/ E utgafa/Arsrit_2017_vef.6dMxP  7 pdf  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    20  0   _RichardvanRomunde.2020.Globaltimberoutlook2020.GreshamHouse.58bls.4 M  5  https://_greshamhouse  .com_/wp-_content_/uploads/2020/07/6MP  7 f GHGTO2020FINAL.pdf 6 P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    21  0   _BenediktHlfdanarson.2002.EfnahagsleghrifHraWssk;gafyrirnlgarbyggWir._B.Sc_.-verkefniviW  Hsk;lannAkureyri. 8 P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    22  0   _GunnarX;rJ;hannesson.2004.BreytingarogbjargrW,aWferWirf;lkslandbnaWarsvWumtilaWtakast  viWsamflagslegarbreytingar.RitM;gilsr19/2004.48bls.4 M  5  https://www.skogur.is/static/files/rit- E mogilsar/Rit_Mogilsar_6UMiP  7 Nr19_Mars2004.pdf x P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    23  0   _HjrdsSigursteinsd;ttirogJ;nXorvaldurHeiWarsson.2007.Flags-ogefnahagsleghrifHraWssk;ga.  Ranns;knaogYr;unarmiWstWHsk;lansAkureyri.4 M  5  https://_rafhladan.is_/bitstream/_handle_/10802/6593/ E heradsskogar_6JM^P  7 ylokaskyrsla.pdf?sequence=1&d9 Z6Times New Roman Regularhttps://rafhladan.is/bitstream/handle/10802/6593/heradsskogar_  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    11  0   _NorrnarWherranefndin.2010.ImplementingtheSelfossdeclaration.RecommendationstoNordicforest  ry.https://_www.norden.org_/en/_publication_/implementing-selfoss-declaration&d9 Z6Times New Roman Regular C P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    12  0   _Burley,J.1994.Worldforestry:theprofessionalscientificchallenges.PaperpresentedatTheLeslieL.  SchafferLectureshipinForestScience,Vancouver,B.C.,Canada,6April1994.&d9 Z6Times New Roman Regularqi)  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    14  0   _Samuelson,P.A.1976.EconomicsofForestryinanEvolvingSociety.EconomicInquiryXIV,bls.  466!492.&d9 Z6Times New Roman Regular  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    13  0   _Mhring,B.2001.TheGermanstrugglebetweenthe Bodenreinertragslehre (landrenttheory)and   Waldreinertragslehre (theoryofthehighestrevenue)belongstothepast!butwhatisleft?ForestPolicy E andEconomics2,bls.195!201.DOI:10.1016/S1389-9341(01)00049-1 gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)&d9 Z6Times New Roman Regular  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    17  0   _XorbergurHjaltiJ;nsson.2021.LandverWoglandrenta.Reiknilkan,verWmyndunogsk;grkt.RitM;  gilsr45/2021.29bls.https://_www.skogur.is_/static/_files_/rit-_mogilsar_/rit-_mogilsar_-45-landverd-og-land E renta&d9 Z6Times New Roman Regular x P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    16  0   _Hepburn,C._J._,&Koundouri,P.2007.Recentadvancesindiscounting:Implicationsforforesteconomics.  JournalofForestEconomics,13(2!3),bls.169!189.https://doi.org/10.1016/j.jfe.2007.02.008.&d9 Z6Times New Roman Regular 8 P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    22  0   _GunnarX;rJ;hannesson.2004.BreytingarogbjargrW,aWferWirf;lkslandbnaWarsvWumtilaWtakast  viWsamflagslegarbreytingar.RitM;gilsr19/2004.48bls.4 M  5  https://www.skogur.is/static/files/rit- E mogilsar/Rit_Mogilsar_6UMiP  7 Nr19_Mars2004.pdf&d9 Z6Times New Roman Regularhttps://www.skogur.is/static/files/rit-mogilsar/Rit_Mogilsar_  aI',..,XXXX?  XX0?vvbX0#ggdd  ISUS,.   _>?   .4$0725-svar-0422.wpd40725-svar-0422.wpd/  #  9#^^)  2d XX 0vinnslu!"IS. .  14.01.2023!  d2 # XX#&d9 Z6Times New Roman Regular  P?$,..,XXXX?  XX0?vvbX0#ggdd  ISUS,.  )    2  0   __R.L._Ԁ_Willan_.1973.SkUrslatilrkisstj;rnar0slandsumsk;grkt.HkonBjarnasonYUddi.UnninafMat  vla-oglandbnaWarstofnunSameinuWuYj;Wanna(FAO).rsritSk;grktarflags0slands,bls.27!45.&d9 Z6Times New Roman Regular4cp Z "Times Regular : eI),..,XXXX?  XX0?vvbX0#ggdd  ISUS,.   _>? Ҁhttps://www.skogur.is/static/files/rit-mogilsar/Rit-https://www.skogur. https://www.skogur.is/static/files/utgafa/Arsrit_2017_vef.https://greshamhouse.com/wp-content/uploads/2020/07/https://www.skogur.is/static/files/rit-mogilsar/Rit_Mogilsar_https://rafhladan.is/bitstream/handle/10802/6593/heradsskogar_ d!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ?  XX0?vvbX0#ggdd  8 dd8ISUS,.    N ^^`   _ >?  _ikmo(%03q]s]]] 153.lggjafarYing2022!2023. ( Xingskjal725"422.ml.      D Svar#  D~#   o  matvlarWherraviWfyrirspurnfrOrraPliJ;hannssynium   kostnaWar-ogbatagreiningarvegnask;grktarverkefna.   X   RWuneytiWleitaWitilSk;grktarinnareftirsvrumviWfyrirspurninni.MeWfylgjandieru    svrstofnunarinnarsamtlistaumheimildirsemvsaWertil.    "i0J"  i0J2%  1  .3  Ԉ0    HafaveriWgerWarkostnaWar-ogbatagreiningarst;rumsk;grktarverkefnum,sk;g wO  rktartlunum,nytja-eWalandgrWslusk;gaverkefnumsemnj;taframlagarrkis B  sj;Wi?EfsvariWernei,hvererskUringinYv?EfsvariWerjerYess;skaWaWtil    greindarsusvarihelstuniWurstWurYeirragreiningaoghvortogYhvaWahrifYr   hafihaftframsetninguogumfangtlanaog/eWaframgangverkefna.i0J݌{  Ќ    ArWsemislenskrarnytjask;grktarhefurveriWmetinnokkrumsinnumundanfarnara nF tugi.MYarnefnagreinBaldursXorsteinssonarfr1968,?BtreikningurkaptalverWmti 9 lerkis ,semgefurtilkynna4!6%arWsemi.V Q#  1      ׀riW1972vannFAO,Matvla-oglandbnaWarstofnun  Sam  einuWuYj;Wanna,FAO,skUrsluumstWusk;grktar0slandiogleiWbeiningarumfram  vindusk;grktarmla.bYmbbmb Q#  2      ׀0skUrsluEinarsGunnarssonar,EdgarsGuWmundssonarogRagnars r rna  sonartillandbnaWarrWuneytisriW1987voruinnrivextirfjrfestingargreni-ogasp  e=  ar  sk;gitlaWir2!3%.[ Q#  3      ׀0viWaukaviWlagafrumvarpumHraWssk;gariW1990varfjallaW 0 umvxtsk;gaFlj;tsdalshraWiogmguleganbataafYvverkefni.\ Q#  4      ׀Fleirigreiningar  kostn  aWiogtluWumbatask;grktarverkefnavorugerWar.0ViWgerWlagafrumvarpisum  SuWurlandssk;gavarunnintarleggreininginnrivxtumsk;grktarfyrirfj;raraWalteg i undirsemnUttarvrutiliWnviWarframleiWslu,Y.e.fyrirsitkagreni,rssalerki,stafafuruog \4 alaskasp.] Q#  5      ׀NiWurstaWaYeirrargreiningarvaraWinnrivextirvrufrtpu1%upp2,6% ' eftirlandgerW,trjtegundumogvaxtarskilyrWumogvarYarallurstofnkostnaWuroggrisjunar  kostnaWurtekinnmeWreikninginnauktlaWraframtWarteknaafsk;grktinni.Helstigalli  viWeldritreikningaarWsemisk;grktareraWviWarvxturhvernhektaravarvanmetinn `  tlunumogsWaritmamlingarvextitrjasUnameirimeWalvxtsk;gahektara.bati S+! afkolefnisbindingusk;gavarekkimeWeldritreikningum. "   0greinsembirtistFreyriW2003varfjallaWumarWsemitimbursk;grktaroguminnri #  vextitimburframleiWslusk;garbndamismunandilandgerW.EruinnrivextirYarreiknaWir  $ bilinu4,3%til5,6%.^ Q#  6      ׀XarvorueinniggerWartilraunirtilaWmetavinningafkolefnisbind (  ingumeWsk;grkt.    GreinargerWumfyrirhugaWHeklusk;gaverkefni,semtelsttillandgrWslusk;gaverkefna,  vargerWriW2005.XarvartekinnsamantlaWurkostnaWurverkefnisinsogmgulegur a vinningursemtengdistvatns-ogjarWvegsvernd,kolefnisbindingu,auknubeitarYolilands, T, auknumlfbreytileika,tivistarmguleikum,auknumlfsgWumogverWgildilands.Xarkom  framaWerfittvriaWmetagildiHeklusk;gafyrirsamflagiWtilkveWinnarpeningaupphW  ar.Lj;stvriY;aWefveltkisttilmynduHeklusk;garskilamiklumvinningi,ekkiaWeins   tilbasvWinuheldurallralandsmanna.  X   UndanfarinrhafanokkurstrriverkefniveriWstofnsettsamstarfiviWUmsaaWila.Al K #  mennreglanUrriverkefnumeraWYarsubirtartlanirumkostnaWogarWsemiverkefna,    bWihvaWvarWartlaWaarWsemitimburssemogarWsemikolefnisbindingar.ArWsemiaf    kolefnisbindingusk;gavelturaWmikluleytistefnustj;rnvaldahverjusinniogaf! a !""Yeimhvt   umeWaskorWumsemfyrirtkistandaframmifyrirtilaWnaWbinda;hjkvmilegalosun wO  kolefnisfrstarfsemisinni.VerWlagningkolefnieykurarWbrnisk;grktarumtalsvert. B    tlanirerunbyggWarbetrivaxtarlknumogggnumumviWarvxtogkolefnisbind    inguhelstutrjtegunda.ByggjastYessarupplUsingarratugalngumranns;knum,m.a.   niWurstWumverkefnisins0slensksk;garttektsemSk;grktinhefurstarfrktundanfarna {  ratugi.NerutilreiknilknsemstyWjastmviWtilaWtlaviWarvxtogarWsemisk;ga, nF t.d.Iceforest-splkaniW._` Q#  7      _,Jb-JJW-J Q#  8       9   KostnaWar-og_batagreining_#ar#$hafa$%hefur%almennttekiWtilviWarafurWarsk;gum,ensjaldnast  erfjallaWumsamflagsleganvinningeWabataafWrumafurWumsk;ga,svosemsveppa  tnslu,sfnunjurtumsk;gum,bataafj;latrjmeWaj;lagreinum,skj;lhrifaWrarktun r jrWum,beithsdUra,tivisteWagistingusk;gum.RaunineraWsk;gareigendurvWaum e= landhafanotiWmargvslegsvinningsannarsenviWarafurWaafsk;gum,semgerirsk;grkt 0 ennfUsilegrikost.    GreiningarYessarhfWumikilhrifkvarWanirumtegundavalYj;Wsk;gunum,stofn  setningulandshlutaverkefnannask;grkt,Heklusk;gaogmargtfleira.EruYrnmeWal i stWnaYessaWrkiWveiti&r&framlgtilYeirraverkefna. \4 "i0J"  i0J%2%  2  .3  Ԉ0    HvaWareiknivextirerunotaWirYegarmaterlagtvinningafsk;grktartlunum,  nytjask;gumogstrrisk;grktarverkefnum?hvaWagrundvellierkvrWunum  reiknivextitekin?ErmiWaWviWmarkaWsvextieWaeinhverjaaWravaxtatlu?i0J%A%݌`  Ќ    ViWmatvinningiafsk;grktarverkefnumerstuWstviWefnahagslegasjlfbrnifremur S+! entilteknavxtunarkrfu.0YvfelstaWbatinnssemhsturoghrrientilkostnaWurmet " inntilallrarframtWar.SjlfbrniviWmiW'iW'samYttirhagrn,flagslegogumhverfisleghrif # sk;grktar.MumYaWvsatil(hinnasex(_Yverevr;psk)u)*ra_*sjlfbrniviWmiWa+,semerusextalsins+.j= Q#  9        $   Evr;purkiogfjlYj;Wastofnanir,YarmeWtaliWEvr;pusambandiW,myndask;grktarsam ( starfEvr;pu(ForestEurope),semhtWur,?,..MinisterialConferenceontheProtectionofFor  estsinEurope- -...rWstefnusk;grktarsamstarfsEvr;pusemhaldinvarHelsinkiriW1993  varsamYykktogundirrituWskilgreiningsjlfbrrisk;grkt.SkilgreiningunamYUWa a Yannig:?Sjlfbrsk;grktmerkirumhirWuognotkunsk;gaogsk;garlandssemhagaWer T, YannigogunninYeimhraWaaWhnviWhaldilffrWilegumfjlbreytileika,framleiWni,end  urnUjun,Yr;ttiYeirraoggetutilaWveita,ntWogumallaframtW,vistfrWilega,hagrna  ogflagslegaYj;nustustaWnum,fyrirYj;Winaogheiminnallan,ogspillirekkiWrumvist   kerfum. l Q#  10      ׀0slanderaWiliaWForestEuropeogYverandilandbnaWarrWherraundirritaWi  X samYykktirHelsinkirWstefnunnarsnumtma.AWraralYj;Wastofnanir,svosem//00/FAO,/Matvla- K #  oglandbnaWarstofnunSameinuWuYj;Wanna,1FAO,1ogsk;grktarvettvangurSameinuWu    Yj;Wanna(UnitedNationsForumonForests)2,2hafatekiWuppskilgreininguHelsinkisam    Yykkt33arinnar.SjlfbrniviWmiWiWvarrttaWSelfossyfirlUsingusk;grktarmlarWherra   NorW44urlandariW2008._QnQQQ Q#  11      _ԀXaWerlagttilgrundvallarstefnumrkunEvr;pusambandsinsvarW5 wO  5andisk;ga.SjlfbrniviWmiWeruYvlgWtilgrundvallarviWmatsk;grktarverkefnahr B  landiogannarsstaWarEvr;pskaefnahagssvWinu.      SjlfbrniviWmiWsk;grktmrekjatilb;karHann CarlsvonCarlowitz,Sylvicultura   oeconomica,semtkomriW1713.riW1795gafGeorgLudwigHartigtritiWAnweisung {  zurTaxationderForste,oderzurBestimmungdesHolzertragsderWlder.Xarsegirs nF lenskriYUWingu:?Skynsamlegsk;grktstefniraWsemmestumverWmtumrsk;gunum, 9 enYannigaW;bornarkynsl;Wirgetis;ttYangaWaWminnstakostijafnmikilgWiognverandi  kynsl;Wkrefstsrtilhanda. PR_p-RR-RPPc-P Q#  12      _Ԁ18.ldvarWsjlfbrnigrundvallarhugmyndogfaglegt  markmiWsk;grktarEvr;pu. r   MeWsjlfbrniviWmiWi6nu6ersk;grktstilltYanniguppaWumallaframtWfistrlegah e= marksverWmtaskpunumframtilkostnaW.Xessirlegibatidvnialdreihversulangtsem 0 litiWsframtmann.riW1822settiYUskisk;gfrWingurinnFriedrichWilhelmLeopold  PfeilframYaWsj;narmiWaWgerattivxtunarkrfutilsk;grktarfremurenstyWjastviW  sjlfbrniviWmiW.WrWWW Q#  13      ,U_tUUU Q#  14      _ԀMeWarWkrfunnierkrafisthmarksafrakstursmiWaWviWnvirWireikn i aWmeWvxtunarkrfu,oftmarkaWsvxtum. \4   BiWtmifrupphafirktunartillokauppskeruerhrifamestiYtturinnnvirWisreikningi. ' SamkvmtsjlfbrniviWmiWier_rktunarlota_7n7oftmjglng.MiWaWviWmarkaWsvextivirtist  mikiWafsjlfbrrisk;grktvera;arWbr.ReiknaWnvirWimbtaafkomunameWYvaW  hggvatrnyngri,enYarmeWlkkarnett;rlegrarverWmtaskpunartilframbWar.Xannig `  frnverandikynsl;WmeirasinnhlutkostnaWframtWarkynsl;Wa.13Xessikynsl;Waskekkja S+! verWurmeirimeWhrriarWkrfu.rUrulandiogeinkanlegafjallahruWumverWasjlfbrir " sk;garoft;arWbrirmiWaWviWmarkaWsvexti.XrttfyrirYaWerumrgumtilvikumengir ( aWrirlandnUtingarkostirsemskilahrrilandrentuensk;grkt.Vrisk;gurinnruddur  fjallahruWumoglandiWtekiWtilannarranotaleiddiYaWvWatilskriWufalla,snj;fl;Wa,vatns  fl;WaogrUrnunarlandgWa.XessiYversgnleidditilYessaWflestumlndumersjlfbrni a fremurenarWkrafalgWtilgrundvallarviWkvarWanirumsk;grktoghvernighenniskuli T, hagaW.v Q#  15          0sumumlndumhefurveriWkveWintiltekinvxtunarkrafafyrirsk;grktarverkefni.0  XUskalandivarsnemmasWustuldlagttilaWnotasrstakavxtunarkrfufyrirsk;grkt   (Y.derobjektiveforstlicheZinsfu )semvrilgrienmarkaWsvextir,yfirleitt3%.Xessi  X vxtunarkrafavarlengiviWmiWunbreskurkissk;grktarinnar(ForestryCommission).riW K #  2003settibreskafjrmlarWuneytiWnUjaregluumvxtunarkrfufjrfestingaopinberraaW    ila.vxtunarkrafanlkkaWimeWlengribiWeftirlokavinningi.Y_wYYY Q#  16      _ԀMeWYessariregluhvarf    aWmestu;samrmimillivxtunarkrfuogsjlfbrni.     Hrlandihefurlfeyrissj;WumveriWsettsviWmiWunaWvxtunsaWminnstakosti wO  3,5%.0greinumlandverWoglandrentumatXorbergurHjaltiJ;nssonlandrentu0slandium B  3,1%._Xx-XX-X Q#  17      _ԀAWjafnaWittiYsk;grktaWverahagkvmariennverandilandnUtingefhnskil    araWminnstakostiYeirrilandrentu.     HrlandiogEvr;pskaefnahagssvWinuersjlfbrnigrundvllurkvarWanaopinberra {  aWilask;grkteneinkaaWilarbyggjamatsittsnumforsendum.UndanfariWhafaslenskir nF ogerlendiraWilars;steftirYvaWhefjahrsk;grkttilkolefnisbindingarogYaWnopinbers 9 stuWnings.SumirYessaraaWilaeruarWskinfyrirtkioghugiYeirrasUniraWYeirmetisk;g  arfjrfestinguhrlandibatasama.  "i0J"  i0JRJ2%  3  .3  Ԉ0    HefurmatYj;WhagslegriarWsemisk;grktarverkefnaveriWmetin?Efsvoerekki, e= hversvegna?i0JRJJ݌0 Ќ    0skUrslunni?AuWlindirumaldam;t ,semtekinvarsamanafh;pisemforstisrWherra  skipaWiriW1986,fkksk;grktsrkafla.3XarsegiraWnytjask;grktsraunhfurkostur  oggeti8haft8?9haft9mikilvgYj;WhagsleghrifogfariWvelsamanviWnnurlandnot,m.a.tivist, i sumarbyggWogUmsargreinarlandbnaWar .riW2013vargerthagrntmatYj;nustuvist \4 kerfaHeiWmrk.y= Q#  18      ׀VerkefniWvarviWamikiWogunniWaffjlmrgumaWilum,srfrWingum ' ognemendum.XarvarsrstaklegafjallaWumvirWiYj;nustuvistkerfaHeiWmerkur,semeraW  mikluleytisk;givaxiWsvWi,alltfrvatnsverndtilafYreyingarogtivistar.0verkefninuvar  sUntframgrWarlegtvirWiYj;nustuvistkerfaHeiWmerkur:ogYaWmetiW::semmetiWvar:42til108milljarWa `   kr.Xarv;tilvistar-ogafYreyingarvirWisvWisinsYyngst.0framtWarspumhriffj;rfldunar S+! nU;;sk;grktar0slandierfjallaWumhrifaukinnarsk;grktarkolefnisbindingu.z Q#  19      ׀Xarvar (  settframlkanYarsemmetinvoruheildarhrifYeirrarkolefnisbindingarsemhlytistaffj;r<  <fld==unsk;grktar.NiWurstaWanvaraWtluWbindingmeWaukinnisk;grkt,Yarsem12  millj>>;nirtrjayrWugr;Wursettarrlega,gtiskilaWrlegri885YsundatonnabindinguCO2-? a ?gildariW2040. T,   YeimtmajafngiltiYettafj;rWungiafheildarlosunfr0slandisemtalinvarframb;k  haldiKyoto-b;kunarloftslagssamningsins.FrYvaWYessigreinvarskrifuWhafafyrirtki  ogeinkaaWilarhafiWsk;grktmeWYaWaWmarkmiWiaWbindakolefni,semerviWb;tviWY   sk;grktsemrkiWfjrmagnar.Lj;steraWjafnvelY;tttakistaWdragaverulegarlosunfram  X til2040verWursk;grktmikilvgurYtturaWbinda;hjkvmilegalosunkolefnisogliWur K #  aWuppfyllaalYj;WlegarskuldbindingarogmarkmiWrkisstj;rnar0slandsumkolefnishlut    laust0slandriW2040.Sk;grkttilkolefnisbindingar,semerjafnframtnytjask;grkt,hefur    YaWframyfirflestaraWrarleiWirtilrb;taloftslagsmlumaWgetaskilaWsamflaginufjr   hagslegumarWifrekarenkostnaWi. wO    AWgengiaWinnlendumauWlindumermikilvgtsjlfbrusamflagi.HrlandierunniW B  aWuppbyggingusk;garauWlindarsemgtireynstafarverWmt0slendingumYegarkreppir    aW,t.d.strWstmumYegaraWgengiaWerlendumauWlindumminnkar.EftirspurneftirviWaraf   urWumhefuraukiststWugtundanfarnaratugiogmunaukast@fram@,t.d.meWYeirribreyttu {  hersluaWnUtaviWarafurWirrkaramlitilhsbyggingarstaWstlseWasteypu,lfAAefnaBBiWnC nF CaWiogvWar.{ Q#  20       9 "i0J"  i0J[2%  4  .3  Ԉ0    HafaveriWgerWargreiningarsamflagslegumhrifumsk;grktartlana?i0J[[݌ Ќ    GreiningarhafaveriWgerWarhrlandiYarsemsamflagsleghrifsk;grktarverkefna r hafaveriWrannskuW.hrifHraWssk;gaverkefnisinsefnahag,bsetuogbyggWaYr;unvoru e= skoWuWbyrjun21.aldar._|-f- Q#  21      _,FEEF\}\\\ Q#  22      ,DDR~ Q#  23      ׀NiWurstWurranns;knahrifumHraWssk;gaerusamhlj;Wa 0 hvaWvarWarjkvWhrifbyggWaYr;un,samflagogatvinnuskpun.0einniranns;knvar  gerWursamanburWurbyggWaYr;unFlj;tsdalshraWiogDalabyggW.SUntvarframaW  minnibyggWa-ogatvinnurskunvarhrifasvWiHraWssk;gasemmttitengjaviWjkvW i jaWarhrifafYeimframlgumsemveittvorutilHraWssk;ga.21 \4   0ranns;knLiljuMagnsd;tturhagrnumhrifumsk;grktaratvinnuuppbyggingu ' hjsk;garbndumogafleiddumstrfumsemtengdustlandshlutaverkefnumsk;grkt  0slandikomframaWYauskpuWu110!160rsverkhvertrfr2001!2010.0ranns;kninni   vorueinnigleiddarlkuraWYvaWum100rsverkyrWutilnsturatugumrvinnsluaf ( urWask;ga.S Q#  24          SamflagsleghrifHeklusk;ga,semerustrstaendurheimtarverkefnibirkisk;ga,hafa  einnigveriWskoWuW.T Q#  25      ׀XessihriferunYegartluverW,t.d.hvaWvarWarbttlfsskilyrWi a svWinu,ekkiGhvaWGsstvegnaminnasandfoks. T, "i0J"  i0Jf2%  5  .3  Ԉ0    HvaWaforsendurliggjatilgrundvallarverWmatilandisemnUttertilsk;grktar?i0Jff݌ Ќ    XorbergurHjaltiJ;nssonskrifargreinsinniumlandverWoglandrentu:?LandverW0s   landivirWistsamsettrtveimurmeginYttum,staWarvirWiognUtingarvirWi.StaWarvirWier  X verWmtiYessaWeigaaWstWueWabatilteknumstaWogumframlgmarksstrWfyrirhent K #  ugal;WerYaW;hWlandstrW.NUtingarvirWierverWmtitekjustraumsYeirragWasemland    iWsjlftgefurafsr. 170greininniseturhannframaWferWtilaWgreinanUtingarvirWifrstaW    arvirWiogmetursemsvoaWthagi0slandihafiyfirleittlgtnUtingarvirWi.OftastHnrHvelja   bndurogaWrirsk;grktenduraWnUtarUrarithagaeWaillagr;iWlandtilsk;grktar.VerW wO  mtararktunarlanderalmenntundanskiliWsk;grktartlunum.VerWmatsk;givxnu B  landierbreytilegteftiraldrisk;gaogtrjtegundumsemYarvaxa.VerWmathefurveriWgert    sk;gumsemYurfthafaaWvkjafyrirannarrilandnUtinguogbturmetnar.Xessimisseri   erunniWaWaWferWalUsinguviWverWmatsk;gimarkaWsverWiogskaWab;tavirWilUst.U} Q#  26