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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 7 av 677

Den monetära utvecklingen under 1000-talet på Gotland

This paper deals with monetary development on Gotland during 11th century. The expectation is that by examining five different silver-hoards from various parts of the century it will be able to determine if there are any signs of monetary developments. By examining the silver-hoards weight and comparing the weight difference between the Coined silver, the fragmented coins and other silver objects, this paper determine which of these dominate the silver-hoards in 11thcentury. Apart from the weight comparison an accurate study of the degree of fragmentation on coins in the silver-hoards will give a detailed account on how the people of Gotland treated their coins, if they cut the coins into smaller pieces or if they handled them whole.Apart from the study of the silver-hoards there is a chapter on earlier research where the reader will acquire the knowledge to comprehend the other parts of the paper. Which include a theory chapter where the author discusses what factors need be in place for monetary development to commence and what monetary development imply.

Introduktion av nyanställda inom Socialtjänsten

The aim of this study was to look at introduction for staff in a social service office and the social workers experience off the first period at a new workplace. Qualitative interviews have been used as a method of investigating how social workers look at introduction in the workplace and how social workers have experience the first period at the workplace. The empirical material have been analysed by using the theory of Human Service Organizations, street-lever bureaucracy theory and theory concerning work environment. This papers first chapter presents the methodological preferences, the second chapter the theoretical perspective and the results of the study are presented in the third chapter followed by a discussion and ending comments in chapter four. My study showed that introduction is necessary in a complex organisation and could be a way to improve the social workers situation in social service organisations..

Extra ersättningar vid föräldraledighet : Dess inverkan på föräldraledighetslängden vid olika inkomster och kön

Mothers and fathers in Sweden receive an earnings-related benefit of 80 percent of their income when they take parental leave. There exists a ceiling in the allowance though, meaning that some people with high earnings don?t receive fully 80 percent of their ordinary salary. The length of the parental leave varies between women and men and also among men and women. Various reasons are used to explain this; one of them is economical.

Att fastna i socialrullen : En kvalitativ studie om långvarigt försörjningsstödsberoende

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.

Cancerbehandling för hund och katt

Cancer is one of the most feared diseases in veterinary medicine today, and the incidence is higher than ever due to the fact that our companion animals live longer then they did ten to twenty years ago. Cancer is also one of the most common causes of mortality in older companion animals. This literature review will be about two of the currently most common form of cancer treatment of companion animals in Swedish animal hospitals, chemotherapy and radiation therapy. There will also be a section of general nursing care for cancer patients. The section of chemotherapy will describe the indications for choosing chemotherapy, the way to administrate chemotherapeutic drugs, describe specific chemotherapeutic drugs, potential side effects of chemotherapy, and how to handle and store chemotherapeutic drugs safely. The section of radiation therapy will describe the current devices for delivering radiation therapy, describe the indications for choosing radiation therapy and describe potential side effects that radiation therapy may cause.

Upplevelser av att leva med ett självskadebeteende : En litteraturgenomgång

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

Systematisk riskexponering i svenska hedgefonder: Svenska hedgefonders exponering mot riskfaktorerna i Fung & Hsieh (2004) under perioden 2006-2007

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Otydliga rekvisit i BrB 4 kap. 1 a § om människohandel : Tolkningsproblem i frågan om kontroll och otillbörliga medel

The thesis will discuss the interpretations of the two requisites; Control and improper means in the paragraph concerning trafficking in human beings, who can be find in the Swedish penal code chapter 4, section. 1 a. This paragraph is worded in a way that indicates that the paragraph is misinterpreted and that it is therefore hard to proof that the present requisites have been used or fulfilled. However, Sweden has by accepting international legal framework committed itself to do anything in its power to prevent, suppress and punish trafficking in persons. The interpretation of the paragraph has shown that the difficulties have mainly depended of its indistinct formula.A new review published in April 2008 shows that the paragraph should be afforded a new wording, and therefore contain new requisites.

Ljud och musik i varumärkesbyggande

This thesis aim to explain which part sound and music possess as a branding tool. We consider this to be of relevance since there is very limited reseach conducted on the subject. To fulfill the purpose of this thesis we have focused on three main issues. Our ambition is to describe this subject from a marketing perspective with the brand in focus.

De första stegen mot en framgångsrik rekrytering

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

Utomståenderegeln i 57:5 IL

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Anses endast ett bostadsinnehav tillräckligt för att medföra väsentlig anknyting till Sverige?

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Att attrahera och motivera medarbetare : Varumärket som ett strategiskt verktyg

Since Brand Management and Marketing in theory mainly been focusing on the consumer market, our main purpose of this essay is to analyze how a brand also can be appealing to the labour market, to attract and engage employees. Keywords attached to our essay are, brands, recruitment, Human Resource management, theories of motivation, corporate identity, employer branding and internal marketing. The study is based on a qualitative research. Our main reason for choosing this research was to get a closer insight for the phenomen and to establish a major understanding for the subject. To get a better knowledge and to answer and fulfil our purpose we have chosen to complete eight interviews, of whom six respondents representing Service firms.

Cypern-målet : Upplägget, lagstiftningen och konsekvenser

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

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