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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 6 av 677

ISLAM PÅ NÄTET - Ett svenskt muslimskt cyberlandskap i förändring

This study is based on the discussion of the rapid development and use of the Internet and its role in transforming the religious landscape. More specifically it focuses on the Swedish Muslim cyber landscape and how this has changed over the passed twelve years. Göran Larrsons study Svenska cybermuslimska miljöer i början av det 21 århundradet (Swedish Cybermuslim Enviroments in the start of the Twentyfirst Century) from 2001, is being used as a starting and reference point. The general purpose of this essay is to study religious change online. The specific aim is to investigate if and in that case, how and why the Swedish cyber-Islamic landscape has changed and developed in the last twelve years.The questions to be answered in this study are:- What Muslim actors (groups, individuals and organizations) are represented on Swedish web pages in 2013?- Have the Swedish Muslim cyber landscape changed with respect to the number of web pages, content and actors since 2001, and can these changes be understood and analyzed with the help of existing research on religion and new media and Islam and Muslims in Sweden?The result of this essay shows that there has been a dramatic change regarding the activity in the Swedish Muslim cyber landscape.

Väsentlig anknytning : Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Inta?ktsdiversifiering i europeiska bankverksamheter : En studie om provisionsinta?kternas effekt pa? aktiemarknadens va?rdering och variationen i aktiepriserna

Denna studie underso?ker hur inta?ktsdiversifiering i europeiska bankverksamheter pa?verkar aktiemarknadens va?rdering och variationen i aktiepriserna. Europeiska bankverksamheter har sedan mitten pa? 1980-talet expanderat mot tja?nster som genererar provisionsinta?kter eftersom den historiska uppfattningen har varit att inta?ktsdiversifiering kan minska variationen i vinsterna och potentiellt o?ka marknadsva?rderingen.Effekten av inta?ktsdiversifiering studeras utifra?n OLS-regressioner pa? paneldata som besta?r av 103 bankverksamheter fra?n 24 la?nder i Europa fo?r perioden 2005 till 2012. Aktiemarknadens va?rdering och variationen i aktiepriserna bera?knas utifra?n data o?ver aktiepriser och fra?n bankverksamheternas finansiella rapporter.

Uttagsbeskattning och beskattningsinträde : En analys av förenligheten med etableringsfriheten

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Den tigrerade svenskheten : konstruktionen av en ?svensk? identitet i Jonas Hassen Khemiris roman Montecore: En unik tiger

This paper is about the construction of a ?Swedish? identity in the novel Montecore: en unik tiger by Jonas Hassen Khemiri (translated in English to Montecore: the silence of the tiger). In the paper I start by, after a short introduction, introducing the theoretical background against which the novel will be analyzed. The main focus is postcolonial theories with Edward Saids work about making ?the Other? as a base.

Termisk analys av kompakta jordvärmesystem - Sensitivitetsanalys och korrektions faktorer baserat på fältmätningar i referensanläggningar i Östergötland

Chapter 1 defines the aim of the project and gives a general orientation about ground heat extractors. In chapter 2 physical processes that could be expected to be involved in the heat transport around a ground heat exchanger are discussed. It is shown from a literature study what amount of moisture transport due to thermal gradients there could be expected in a ground heat exchanger. The conclusion is drawn that the moisture gradient (Sr) is of same magnitude as the driving temperature gradient (°C). At the expected amount of increased moisture around the pipes the moisture transport could be considered to have a little effect on the brine temperature.

Förändringens tider i fastighetsbranschen : En studie på utvecklingen före och efter finanskrisen 2008

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

Fast förankrad i allt som förflyktigas : En studie i det litterära motivet badande kvinnor i svensk arbetarlitteratur

My aim in this essay is to analyze how the female body is represented in Swedish working class literature. I have compared four different novels all of which contain a female bathing scene: the opening chapter of Moa Martinsons Kvinnor och äppelträd (1933) , the opening chapter of Ivar Lo-Johanssons Bara en mor (1939) and a scene each in Glasfåglarna (1996) and Mosippan (1998), both written by Elsie Johansson. The bathing scenes suggest three key issues: modernisation, urbanisation and above all women´s sexual politics. Though there were several issues facing the feminist movement in Sweden in the 1930, the question of a woman?s right to her body was one that united the movement, regardless of class..

Strategisk resultatutjämning ? En studie av income smoothing i svenska börsnoterade företag

Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla.

AUTOMATISERING AV PAKETERINGSPROCESS

The aim of this thesis is to investigate if an automation of the manual packaging process at Legosan AB is profitable. Legosan AB, located in Kumla, performs subcontract work of dietary supplements and medical products to companies within Europe. The chapterportal robot is used in the other. As there are several options in the choice of packaging robot the suggestions of improvement are divided into two different designs. Other machines and equipment necessary for the different suggestions of improvement are showed and their measurements are presented.

Att leva som konstnär : En studie om värmländska bild- och formkonstnärers arbetsvillkor

The purpose of this bachelor thesis was to illuminate and analyze the working conditions of visual artists in the Swedish region of Värmland. As a profession which is known to have many problems concerning income and the fact that most artist are unable to get by on their art sales alone it becomes interesting to look closer on cultural policy?s affecting the artists, where the problems lie and what possible help they can get.I have used previous research and different sources to map out the working conditions in Sweden and Värmland alike and also interviewed five different visual artists in Värmland to get a general view of the working conditions in the country as a whole and their perception of the situation and special circumstances in Värmland. I have also used discourse analysis to compare the source material with the answers of my respondents to see which discourses that exists, that have hegemony, and to see how this subject is talked about.The results of this study showed how political decisions may force artists to become self-employed entrepreneurs even though many artists do not self-identify as such or even have any interest in profitable gain. The study also shows among other things that most artists have another occupation on the side but that there are some aids to help the artists with income.

Brandskydd av stålkonstruktioner : Lathund för brandskyddsdimensionering av stålprofiler

This bachelor thesis covers fire protection methods of structural steel and the aim is to develop an information tool designed for inexperienced structural engineers. The information tool covers basic fire protection methods and the general way to produce a fire resistance for structural steel. The layout of this information tool is a simple folder that contains information about the most important steps when producing fire protection for a steel structure.The thesis starts with a general overview of the fire protection needed in buildings to fulfill national legislative and regulatory requirements. To get an understanding of how steel components behave during the influence of fire, a brief overview is presented of the material properties of steel. This chapter also contains a review of previous research in the area.

Studenters förhållande till etik och moral vid köp : CSR vid konsumtion

The purpose of this essay is to analyse and understand how students, as consumers, choose brands from the aspects of the concept of CSR, the economic, social and environmental. The essay is based on a qualitative method with three focus groups, with five respondents in each of them. The respondents are all studying at Kalmar University and they have all studied some kind of economic-course. We have used a lot of different sources for our theory chapter, this because of the fact that we wanted to have different angles, so that we would be able to cover all of the questions we wanted to discuss in the focus groups. In our two final chapters we discuss the issues similar to the theory section and we highlight our own thoughts.

?Det känns som en barnavdelning, det är ingen ungdomsdel liksom?: Ungdomar och det egna biblioteksrummet

The aim of this bachelor thesis is to find out how young adults experience the library and the space that they have access to. I used semi-structured interviews to find out about this and interviewed eight youths between the ages of 15 and 18 in a medium sized city in the province of Västra Götaland in Sweden. I then analyzed the material with the help of Goffman?s theory about front stage and back stage. I also did a small comparison with results from previous studies.The result showed that the youths generally liked the library and the staff but they had opinions on some issues.

Möjligheter och besvikelser : Språklärares diskurser om IKT och skärmtexter i arbetet

We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term income support dependency. The study consists of interviews of six clients whose answers have been analyzed through appliance of Kielhofner´s Model of human occupation, Scheff´s Shame in self and society.   Our results show regarding, 1) the factor health that long-term income support dependency may elevate the risk of illness and less experienced options of possibilities to act. 2) regarding the factor goal setting, that goals may be inefficiently used during social work with long-term income support dependent clients and may result in a disorganized relationship between client and social worker in the sense of making the parties pull in opposite direction. 3) regarding the factor motivation, that long-term income support dependency and the living with the emotion of shame elevates the risk of maintaining a negative image of oneself that limits the willpower to assimilate new knowledge and/or skills.

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