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9826 Uppsatser om Chapter 40 § 12 Swedish income tax law - Sida 12 av 656

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.

Protected Designation of Origin, Protected Geographical Indication : their significance for the growth of the food industries in France and Sweden

Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.

Det obetydliga : om fiskhuvudformiga hängen, sociala praktiker och förändring, 600-1200 e. Kr.

Fish-head pendants are one of the characteristic Gotlandic Late Iron Age artefacts. This object has been rather neglected and mainly considered as an insignificant embellishment, normally worn as a neck-collar and seen as an artefact include in the typical Gotlandic set of female jewellery.The fact that the fish-head pendant has a very long life span, which stretches from grave-finds in the Early Vendel Age to hoards in Viking Age as well as secondary usage as brooches in the Early Middle Ages, makes the artefact an excellent starting point for discussions on social practices and change through material culture. It's shown in this study that, contrary to previous beliefs, the normal usages for fish-head pendants is as solitary pendants and not as neck-collars. Neck-collars is shown to have an intricate relation to inhumations for young individuals, whereas solitary pendants are found in cremation deposits for adult individuals, something that relates to a fixed social practice mainly in the period 700-900 AD and that develops from the cremation funeral practice. This particular social practice relates to aspects of attraction and protection and continues in to the 10th century outside of funeral structures, which is shown by the composition of hoard-finds from the 10th century, but is totally absent when the pendants is given a secondary usage as brooches in the end of the 11th and beginning of the 12th century.

Radiomediets utveckling - En fallstudie av produktionsflöden på Sveriges Radio Västerbotten

The development of the radio medium ? a case study of Sveriges radio is a scientific report of the case study that was made in the spring of 2014 on Sveriges Radio Västerbotten. The report investigates and analyzes how radio has been developed.The purpose of this study is to analyze the production flows of the radio and explore how it has been developed. The project?s objective is to raise the knowledge in media development, primarily radio?s development.The scientific theory is based on the concept of media convergence, in this chapter the reader will learn what media convergence means, but also how it works in the media world and the Public Service.

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