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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 27 av 677
En ny musikarena utan solister
The music industry has been subject to great changes during the last ten years. The most significant factor contributing to this change is the increasing usage of broadband and thereby the increasing frequency of downloading music illegally. Music piracy and file sharing have caused record sales to plummet. Consumers have now moved on to consuming music in a digital format, not only through downloading but also from streaming music online, an activity partly made possible by social media channels such as YouTube. As the consumption patterns have changed companies within the music industry have been forced to find other sources of income than record sales and they have also needed to find alternate ways to market their artists.
Amerikansk metodistmission i Sverige : Den svenska Metodistkyrkans etablering åren 1865?1876
This is a study of American Methodist Mission in Sweden and how this mission eventually formed the Methodist Church in Sweden 1876. The mission began as a consequence of returning Swedish emigrants and sailors who had encountered Methodism in America, mainly through the works of Swedish-American missionary Olof Gustaf Hedström on the Bethel ship in New York. During the 1850?s Methodist missionaries were sent to Scandinavia by the American Missions Society. The first to come to Sweden was Johan Peter Larsson, who spent two years in Sweden in 1854 before he was transferred to Norway.
Made in Sweden : En studie av svensk jordbruksproduktions villkor på en konkurrensutsatt marknad
Background: The situation for Swedish agricultural production today is characterized by an increased competition, particularly after the country joined the European Union. Swedish agricultural production laws guarantee safe, high quality foodstuffs. However, due to these strict laws, Swedish farmers face higher production costs than their competitors. Meanwhile, cheaper imported goods compete freely on the Swedish market. Swedish agricultural production must find new ways to survive in the increasing competition.
Sverigedemokraterna - isolerade eller påverkande?
This essay examines the indirect effects of the local strength of the Swedish Democrats on refugee acceptance in the Swedish municipalities. With statistical methods this essay has aimed to investigate if such effects exist and by using statistical data from three periods of time - 2002, 2006 and 2010 ? the investigation has been able to measure effects over time. Based on former research and reasonable expectations the hypothesis for the essay claims that the Swedish Democrats has got an indirect effect upon the refugee acceptance. With the statistical analyses made, the essay is able to conclude that the strength of the Swedish Democrats in municipality elections as well as the change of this strength between the elections does have a negative effect upon refugee acceptance in the Swedish municipalities.
Skattekonsekvenser av generationsskiften i fåmansföretag : -En analys av befintliga regler
A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.
Knallskott. Böter. Förlust 3-0. : En bildanalys av medierapporteringen efter läktarincidenten i fotbollsmatchen mellan Syrianska och AIK 2011.
In the 2011th Swedish football league three games were suspended because ofbangers that exploded on the terraces. The first suspended match was played by Syrianska and AIK. We have performed an image analysis of two of Sweden?s biggest newspapers, Aftonbladet and Dagens Nyheter, to see how they reported fromthat incident. The reports from the first incident are important because the mediareporting from the first incident might have determined the attitude of the press and the Swedish football association (SvFF) towards the supporters for the remainder of the season.
Ränteavdragsbegränsningsreglerna : Är den svenska skattebasen skyddad?
This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.
Påverkar FRII svenska insamlingsorganisationer?
The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.
Med handen på hjärtat och kniven mot strupen : En kvalitativ undersökning av de svenska bokningsbolagens verklighet
This study focuses on the booking agencies in Sweden and their point of view on the reality with a focal point from the mass media perspective, which says that they have become rather wealthy because of the changes within the music business. The mass media describes the booking agencies situation as golden because of the economical and technological changes that more or less have paralysed the record industry. The study is performed with a qualitative approach and is based on interviews with relevant individuals from eight different Swedish booking agencies. These individuals have been chosen to match as many different segments in the booking agency business as possible. On account of the qualitative approach it is difficult to generalize the conclusion of the study.
Kostnadskalkylering på en förpackningsavdelning
This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.
Factors affecting crop insurance decision : a survey among Swedish farmers
Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk.
A tool to reduce the consequences of production risks is crop insurance.
Kontraktsstyrning och kvalitetsindikatorers utformning vid kommunal upphandling : En flerfallsstudie
Management by contract is nowadays a common method within the public sector since the NPM overtook as paradigm with its mechanisms of control inspired by the private sector. The public agency is foremost a service provider where they interact with citizens in the service process. Swedish eldercare has significantly increased its expose to competition which means that eldercare can be executed not only by the municipalities own provider. Such an adaption increases the requirements to inspect quality and how the purchasers assure goal achievement by control. The outmost liability stays with the municipality to ensure that the service produces god care since their position as the service purchaser implies the responsibility to plan, precise and evaluate the required work that the executor has to accomplish.
Biologisk mångfald och skogsproduktion : -en målkonflikt i skogen?
The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.
Grön marknadsföring : En guide till grön framgång
The purpose of this thesis is to analyze green marketing and green brand building from a managerial perspective, with the intention to create an implementation guide for companies in the Swedish consumer market. The essay is based on a qualitative approach with a mixture of inductive and deductive elements. We have interviewed five people with close links to green marketing. We have during the study identified a number of touch points to be particularly important in the process of incorporating green marketing. These findings are presented in full in chapter five. We have found that the framework of green marketing is established during the company?s choice of green strategy.
Undervisning av svensk språkhistoria på gymnasiet : Intervjuer med gymnasielärare, samt elevenkäter
AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.