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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 3 av 677
Synnerliga skäl för fortsatt förvar : En analys av förslaget i SOU 2011:17 om att ersätta synnerliga skäl med proportionalitetsprincipen
This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict. In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case. The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure. .
Rättssäkerhet och anstånd med betalning av skatt : En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv
The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.
Skönlitteraturens nya kläder? Elektronisk publicering av skönlitteratur: en kvalitativ intervjustudie med nio svenska förlag och fyra andra aktörer på det litterära fältet
The main objective of this essay is to present the views of nine Swedish publishers and four other agents in the literary field regarding the possibilities of and obstacles to publishing fiction in an electronic format. Furthermore, whether or not electronic publishing is today actually a viable alternative. A substantial part of the essay functions as background to our interview findings and is based primarily on material originating from the Sociology of Literature field. The introductory chapter expounds the methodological and theoretical basis of the essay and is followed by a chapter placing our study in a larger, international media, context. Chapter three deals with the past decades? restructuring of the publishing sector, the professional functions involved in traditional publishing and Pierre Bourdieu?s theories on the cultural and economic forces at work in the literary field.
Innehållet i Magasinet och Ess i svenska utifrån styrdokument och betygskriterier
This study focuses on two text books, Magasinet and Ess i svenska, both common teaching material in Swedish schools. Since Swedish school system recently got a new curriculum and grading criteria, the purpose with this essay was to see how well the teaching materials used in school match the new documents.Since the subject has not really been studied before, the chapter containing recent studies focuses on layout, appearance and contents of good teaching material. The survey that I have implemented includes studies of the two text books, with comparison of the new curriculum, grading criteria and previous studies of what makes a good text book.Conclusions were that Magasinet is very comprehensive and match the criteria and curriculum very well, even though it spans over four classes and has to cover a lot of information. However, since it covers so much information, each section sometimes feels not as thorough as it perhaps should have been. Ess i svenska on the other hand, is a good complement to use in ninth grade, if you have studied the previous books for seventh and eight grade in the series.
Kostnadsutjämningen inom Barnomsorgen i Sverige - en diskriminantanalys
Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.
I huvudet på en kompositör : Den kreativa processen i handling och tanke
Thesis in Musicology and Artistic Practice by Anders Soldh. Part of the work for the master?s degree. Studies from School of Music, Theatre and Art, University of O?rebro, 2007.
Värderelevansen av Dirty Surplus Accounting Flows i Svenska Storbolag
Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.
Why be an Eleatic Stranger?
In the last two decades something called ?the Eleatic Principle? has been quite frequent in philosophical literature. A wide range of philosophers have appealed to this principle when arguing for varioustheses but the principle itself has received comparatively little attention. Especially questions regarding the principle's justificationare often ignored or only mentioned in passing. The aim of this paper is to remedy this situation somewhat by focusing on how it could be justified.In section 2 I give an overview of the various ways in which the principle has been used to clarify just what we are dealing with here.
Investerare eller mecenat? : En studie om riskkapitalanva?ndning inom den svenska filmbranschen
Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.
Fortkörning - en inkomstfråga? : En studie utav inkomstens påverkan på benägenheten att köra för fort
The purpose of the thesis is to investigate whether a higher income make individuals more likely to exceed the speed limit. In addition to income the variables age, sex, perception of the speed of the average driver and offense history for the last three years are taken into account.The method used is based on a survey performed at the mandatory annual motor-vehicle inspection (Bilprovningen). 177 individuals were asked to participate, of these, 124 completed the survey which in turn left us with 117 usable observations.The analysis is based on two forms of regression, a linear regression and an ordered logit regression to confirm the results for the ordinal data.The final model indicates a result where income and age are statistically significant. Sex is considered insignificant for our data material and is excluded from the model. Age has a negative effect on the propensity to exceed the speed limit while income has a positive effect.
Manipulerar företag sina resultat - En studie av förekomsten av Earnings management i samband med nyemission på den svenska marknaden
The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.
"Annan finansiell verksamhet" - En tolkning i ljuset av CFC-lagstiftningen : En tolkning i ljuset av CFC-lagstiftningen
The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.
Jacobsberg - Lustträdgård och begravningsplats : En dokumentation, trädgårdshistorisk studie och funktionsanalys
This essay, Jacobsberg ? a Landscape Garden and a Cemetery is a documentation and a historical analyze where I?ve been focusing on the development of the landscape garden in Sweden in relation to a garden called Jacobsberg. The garden was built close to Visby on Gotland in the early 1800s by the assessor Jacob Dubbe, but has since been almost forgotten. My survey aims to depict the circumstances surrounding the creation of Jacobsberg. In what purpose was it built? I?ve also been examine the historical context of the garden?s origins with the intention to define and confirm its architectural style.The essay comprises two major parts, where the first part deals with the history behind Jacob Dubbe and Jacobsberg, and contains an illustration of the assessor?s life and of the garden?s original structure and shape.
När är det dags att anmäla? : En studie om hur förskolepersonalen resonerar och agerar i förhållande till anmälningsplikten när de misstänker att ett barn far illa.
The aim with our study has been to examine how preschool-staffs resonate about the notification requirements according to Chapter 14, section 1, The Social Services Act, when a child fare badly or is suspected to fare badly: first, in relation to the municipality´s policies, but also in relation to the preschool staff´s actions in individual cases. Our study was conducted by qualitative research with semi-structured interviews. Total has two child´s nurses and six preschool-teachers, active within Växjö´s municipality, been interviewed. The result showed that the municipality´s guidelines on the one hand, underpinned by giving a prescribed pattern of behavior for preschool staff on how to act if the suspected that a child to fare badly. On the other hand preschool staff also experienced the guidelines diffuse as there were nothing described of the transition of how much they should document and observe before a notification could be initiated to the headmaster.
Women?s thoughts, expectations and desires in the presence of their next delivery after a caesarean section
Introduction: The caesarean section rate has increased significantly in the last twenty years. The fact that a woman has delivered by caesarean section once does not automatically mean that she will again. Some women want a repeat caesarean section while others want a vaginal birth. Objective: The aim of this study was to describe women?s thoughts, expectations and desires in the presence of their delivery after a previous caesarean section.