The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

The purpose of this study is to investigate and analyze the marketing in Swedish politics. To clarify and compare the Swedish politics to traditional and commercial marketing strategies is not always simple but at the same time we must understand that the practical work political institutes practice, fuse with many theories and marketing is one such theory. To understand this, I chose to investigate which marketing areas and how within service management, brands, segmentation, positioning/image and marketing channels, affect the politics in Sweden? This study is based on qualitative method in which I had five interviews with politicians. The conclusions can be found in the chapter five..

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector.

Smallholder farmers in low-income countries face a number of challenges in animal production. Animal husbandry carries great potential in reducing poverty, hunger and gender inequality, but at the same time infectious diseases are prominent threats to farmers? livelihoods and their animals. The objective of this study was to investigate the socioeconomic impact of infectious animal diseases on smallholder farmers in low-income countries, using African swine fever (ASF) in Uganda as an example. The study was conducted in two parts. The first part of the study was questionnaire-based and performed in Gulu district, northern Uganda.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

The aim of this study is to gain a deeper understanding of how social services utilizing Chapter 5. Section 11 of the Swedish social service act when it comes to identify the needs of women experiencing domestic violence. Furthermore the study aims to investigate how the social services look at the need of women experiencing domestic violence seeking protective shelter together with their pets. The study's purpose and research question was answered with a qualitative approach where semi-structured interviews were conducted. Eight social workers from seven municipalities where participating in the interviews.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The aim of this study was to examine if transformational leadership, transactional leadership, gender, educational level, income and age predict work motivation, referring to Herzberg?s motivation-hygiene theory. According to past research the factors above increase work motivation. The study was brought about with a survey based on the Multi Factor Leadership Questionnaire (MLQ-5X), Herzberg?s motivation-hygiene theory and demographic items.

The park at Djäkneberget and its surroundings is a beloved area in the city of Västerås. The area is one of the most popular sites for outdoor life and recreation of all sorts and it attracts different kind of people at different times during the day. The park includes a pond-system where protected species of frog and toad live and breed. These animals have been the objects for many discussions concerning whether to explore the closeby areas or not. The prospected area is situated just next to one of the main ponds and consists of valuable foundationwalls were experts predict that the frogs and toads spend the winter. The municipality has now decided to restore this area to parkland. Because of the areas fascinating history I have chosen to do some research and give a short resume about it. For example are the existing park of Djäkneberget and its founder described together with a short description of the watersystem with the watertower that is situated in the area.

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

The interest in the significance of public health for economic growth has increasedsteadily in recent years and a clarification of this connection may be of importance forthe status of public health. Aim: The aim of this literature based study is to describewhat previous research has shown in terms of the connection between public health andeconomic growth, focusing on high-income countries. Method: The study is based ontwelve scholarly articles retrieved from four scholarly databases. Result: The resultclarify that there is a positive long-term correlation between good public health andeconomic growth in high-income countries. Good health has a positive effect onproductivity, which leads to increased economic growth.