Redovisningen har mÄnga olika nyanser, vilket beror pÄ alla de möjliga val som en redovisarestÀlls inför. Copeland (1968) sÀger att det finns 30 miljoner olika sÀtt, pÄ vilket ett företagsresultat kan berÀknas, 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 lÀngre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. DÀrefter sÄg vi det utifrÄn en praktisk synvinkel och utvecklade treforskningsfrÄgor: Hur utbrett Àr income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jÀmna ut sina resultat? Vilkeneffekt fÄr income smoothing pÄ företagets börsvÀrde? Vidare har vÄr metod till största delvarit operationell dÄ vi utvecklat konceptet motiv-struktur-resultat och anvÀnt finansiellarapporter som informationskÀlla.

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.

The purpose of this bachelor thesis was to illuminate and analyze the working conditions of visual artists in the Swedish region of VĂ€rmland. 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 VĂ€rmland alike and also interviewed five different visual artists in VĂ€rmland 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 VĂ€rmland. 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.

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 KielhofnerŽs Model of human occupation, ScheffŽs 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.

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.

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..

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.

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 KielhofnerŽs Model of human occupation, ScheffŽs 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.

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).

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.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

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.

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.

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.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.