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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 17 av 677

Åldersdiskriminering : i arbetslivet

According to the national legislation concerning discrimination within labour law, it is prohibited to discriminate on the grounds of sex, ethnic belonging, religion or other religious belief, functional disability, sexual nature and part-time work or time-limited employment. The EC-law goes further and also prohibits discrimination on the ground of age. According to an EC-directive the member states must incorporate a national provision against age discrimination by the 2nd of December 2006 and the Swedish legislator is now in the progress to implement this into Swedish law.Even though national legislation does not contain any provision on the area, the EC-law directive has a certain influence at national law. Measures that are in breach of the purpose of the directive can for example not be taken. When the time for implementation has expired, the directive has direct effect and can be referred to within the member states.

Rättsäkerhet i den psykiatriska tvångsvården : Lagstiftning och tillämpning

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

Traktstorlek före och efter omarrondering i Dalarnas län -frågor kring Lantmäteriets båtnadsberäkning

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.

Med kroppen som vapen : en studie av aktivism, mobilisering och motstånd mot en gruva i Gállok

This study departs from Gállok, an area 40 kilometres northwest of the city Jokkmokk, in northern Sweden. This is a place to which local people and Saami reindeer herders have material interests and emotional bonds. The mining company JIMAB wants to prospect for extracting minerals from this area. In the summer of 2013 local people, Saamis and environmental activists gathered in Gállok in order to protest and make resistance against these plans. Activism was made, debate articles were written, demonstrations were organized and information about what was going on in Gállok was shared through social media.The aim of this study is to examine the cultural processes of the anti-mining movement, in particular the happenings in Gállok in summer 2013.

Omvärlden - Oftare obevakad än bevakad? : En kvantitativ studie av omvärldsbevakning bland Svenska Golfklubbar

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

Vinkärlsetiketterna berättar : En textstudie

This paper examines the texts written on shards from wine-jars found at El-Amarna, Tutankhamuns tomb (KV 62) and Deir el-Medina. Information concerning the administration of wine and its production, found in these texts, is examined. Wine was an important element in Egyptian society and a common iconographic motif in tombs at Thebes during New Kingdom.A survey on previous research on the subject is presented. This is followed by analysis of the different reoccurring elements found in the texts. A definition of the standard formulation of the wine jar label texts is given and the minimal level of information needed for the administration of wine production and distribution is identified. The chapter of the analysis deals with the various types of information given in the label texts, such as date, wine classification, and function.

Hur hushållas det med mark och vatten? en studie av tillämpningen av hushållningsbestämmelserna i 3 och 4 kap MB

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

Fast driftställe vid internetbaserad verksamhet

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Kulturskolan i integrationens kraftfält

Title: Access to cultural education in a multi-ethnical context.The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classes in all forms of art and are called "Culture schools". There is a long tradition of teaching and making music to lean on as a music teacher in Sweden. This paper tries to explore how these rights are expressed in the governing documents of the Culture school of Malmoe.

Crowdfunding : Svenskarnas motiv till att investera

The purpose of this essay is to examine the Swedish people?s level of knowledge about crowdfunding and their incentives and deterrents to crowdfunding investments. Early on crowdfunding was divided into two objectives: reward based and equity based crowdfunding. The division of objectives is logical due to the differencing conditions of the motivation for investors to invest. Supported by theories in crowdfunding incentives, commitment-trust, the prospect theory, and the diffusion of innovations, we aim to establish a comprehensive line of reasoning to support our model of motivation in the conclusive chapter.The results of this essay were achieved by a combined method.

Ideella föreningar ur ett mervärdesskatterättsligt perspektiv

Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

Internkommunikation vid förändringsarbete : en studie av internkommunikationen vid omlokaliseringen av Konsumentverket

The main purpose of this essay is to through theories about internal communication, channels to communicate through and change management study how these can be related to the processes at the Swedish Consumer Agency due to its future relocation. The main question within this essay is therefore:- How has the internal communication and the change management at the Swedish Consumer Agency developed in comparison with the prescribed theories?This essay is divided into three different parts (ideal, reality, ideal/reality) which can be derived to the essays theory, result and analysis chapters. The theories are the ideal while the result describes the internal communication and the change management during the process (the reality). In the analysis chapter, the ideal and the reality are compared to distinguish how the reality has been working in comparison to the ideal.The internal communication has mainly been distinguished through the authority?s intranet and the information communicated has comparatively been fast, open, objective and reliable.

Hälsokontrollen av den gemensamma jordbrukspolitiken (CAP) : effekter på lantbruket genom gårdsstödet

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

Prefabricerade stödmurar i betong :

This is a booklet with information and inspiration about precast retaining walls. The three chapters contain information about concrete as a material, how the surface of the wall can be altered, and a chapter with ideas for a new precast wall. I have obtained information through books, interviews, lectures and fairs. The retaining walls on the market do not correspond to the requirements of the Landscape Architects I have interviewed. I have therefore considered their opinions in the chapter containing my new ideas for new retaining walls.

En harmoniserad resultaträkning ? En ändrad syn på Comprehensive income

Ett företags utveckling inom redovisningsområdet påverkas ständigt av den miljö ochomgivning som redovisningen befinner sig i. Normgivningsorganen IASB och FASBhärstammar från två olika redovisningstraditioner och har därmed utvecklat olika syn påredovisningens utformning. IASB och FASB har sedan år 2002 inlett ett samarbete sombenämns konvergensprojektet där man inom ramen för projektet harmoniserar finansiellarapporter. Finansiella rapporter utgör en viktig informationskälla för externa användarepå kapitalmarknaden och är av en betydande karaktär för att redovisningen ska blitransparent och jämförbar. Från och med räkenskapsåret som inleds efter den 1 januari år2009 införs ett nytt resultatrapporteringssätt för noterade bolags koncernredovisning.

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