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9818 Uppsatser om 24th chapter of the Swedish Income Tax Law - Sida 22 av 655

Biologisk mångfald - lärares undervisning och elevers insikter i ämnet

The aim of my thesis is to unveil orientalistic powerstructures in the new national curriculum for religious studies in Swedish upper secondary schools. Western imperialism and modernistic ideals has formed the Swedish perception of what constitutes as Swedish, this perception also influences the Swedish religious understanding. This understanding is imbedded in the national curriculum for religious studies which enables a western hegemony to prevail..

Halva jobbet är gjort! : -en studie om specialpedagogens samverkan med hemmet.

The aim of my thesis is to unveil orientalistic powerstructures in the new national curriculum for religious studies in Swedish upper secondary schools. Western imperialism and modernistic ideals has formed the Swedish perception of what constitutes as Swedish, this perception also influences the Swedish religious understanding. This understanding is imbedded in the national curriculum for religious studies which enables a western hegemony to prevail..

Cypern-målet : Upplägget, lagstiftningen och konsekvenser

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Jämförelse av solhybrider

Research in solar energy is taking big steps in both solar heating and solar electricity. It´s not only the technologies alone, but also the combination of both solar electricity and solar heating which is what is called a solar hybrid. The idea of a solar hybrid is that a solar cells efficiency decrease with increased temperature and can with help from a solar collector be cooled and the heat can be utilized. This thesis report compares heat production and electricity production with respect of, in first hand, a solar hybrids geometry in the cooler. The theory chapter describes solar heating and how different solar cell technologies work and their environmental impact at the production and how compatible these technologies are for the solar hybrid.

Småföretags värde av studenters examinationsarbeten

Purpose:To concretize the various factors on students' theses that are perceived valuable and can contribute to corporate profitability. In our investigation, we want to strengthen the understanding of a "win-win-situation" of cooperation between students and businesses.Methodology:In this study, we have chosen a qualitative approach in which five personal interviews with various organizations that are active in a knowledge intensive industry. A semi-structured questionnaire was used in our interviews.Theory:Our theoretical framework has two broad areas. Introductory chapter is based on theories of research development in Sweden with theories that emphasize the value of collaboration and knowledge. The second chapter deals with a theoretical outlook on value and how this can be applied in marketing.Conclusion:The study shows a diversity of values within three broad categories.

Ett inkluderande landskap? : etniska relationer och erfarenheter på odlingslotter

The aim for this essay is to adress questions concering ethnic and cultural experiences and in what way it affects our experience of being in different landscapes. By studying how ethnic experiences are expressed in the landscape and the ongoing process of interaction between them, this essay sets out to discuss the significance of cultural aspects in the landscape. The perspective of this essay is that both landscape and ethnicity can be viewed as something constructed which is shaped and maintained by ongoing interactions in the landscape.While examples are taken from different parts of the western world, the main focus is to study how these experiences take place and are being negotiatiated in a particular landscape, an allotment area outside Malmö, Sweden.In the first part it is shown how the landscape can be read as a landscape of powerrelations and how these relations are related to ethnic experiences.In the next chapter the discussion concerns whether we can talk about different ?ethnic landscapes?. Research suggest that the use and perception of the landscape differs among ethnic groups.

A Long Day?s Journey into Night ? examining the Swedish model, present and future

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

LANDSHÖVDINGSÄMBETET : - ett svårreglerat ämbete

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Ekonomiska konsekvenser för skogsbruket vid avsättning av mark för viltvårds- och jaktändamål : en fallstudie på Svenska Jägareförbundets fastighet Öster Malma

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

Framväxten av biblioteket i Vaggeryd en studie över de faktorer som kom att påverka biblioteksutvecklingen i Vaggeryd under åren 1862-1953

The purpose of this Masters thesis is to examine the growth of the library in Vaggeryd. We have analysed how four factors influenced the library development during the years between 1862 and 1953. The four factors we have studied are development of society, collective actors, librarys economy and individual actors. We have worked with the following question: · How have the four factors: development of society, collective actors, librarys economy and individual actors, influenced the growth? We have focused on the changes that the industrialization brought on the society development, and on the growing of the non-governmental organisations.

Bolånetakets initiala och långsiktiga effekter

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

The Zeitgeist Movement : ?Allt kanske inte är som mamma och pappa sa?? EN SOCIALPSYKOLOGISK STUDIE MED FOKUS PÅ ETT ANTAL DELTAGARE I THE ZEITGEIST MOVEMENT

This study´s focus was a group of participants of a social movement called The Zeitgeist Movement. The purpose of this study was to understand and convey what causes participants of this movement to engage despite that the prevailing culture teaches them otherwise.With qualitative methodology of participatory observation and semi-structured interviews with ten participants, our objective has been to answer the following questions: What are the driving forces that make these people act, which approach do they have to ?reality? and how do they relate to it, and what are the potential consequences with this approach?The study has shown that their critical and questioning attitude towards their perception of reality and their social constructivist view of it lead to conflicts between them and their fellowmen. The data was then analyzed with Alfred Schütz phenomenological theories in synthesis with Zygmunt Baumans critical societal analysis and theories.The study's focus was on the Gothenburg chapter of the Swedish Zeitgeist Movement. We did not make any comparisons with other national or international chapters of the movement..

Målinriktat jämställdhetsarbete : Forshaga kommun

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Skatteverkets ställningstagande om kortare avbrott : Rättskällevärdet i förhållande till legalitetspricipen och förutsebarhetens påverkan

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

Koncernchefens : Rättsliga ställning och interna skadeståndsansvar

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

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