AbstractWe live in a world today that is characterized by the Internet. We can get hold of people on the other side of the globe whenever we want and we can purchase what ever we want, from who ever we want, anytime we want. This development has made it important to find systems of dealing with the payment in a safe and secure way, both for a private person as well as for a company, when you do transactions with people far away, and those systems is the core of this essay. As a private person you sometimes need to transfer money to family members who live abroad and you can then use clean payments. This means that banks all over the world has systems which makes it easier when their customs wishes to transfer money abroad.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Elektronisk handel är på väg att bli allt vanligare. Detta examensarbete behandlar en av de två olika typerna av elektronisk handel, nämligen webhandeln. Den andra varianten är EDI. Webhandel är den elektroniska handel som bedrivs mellan företag och privatpersoner, till skillnad från EDI som är handel mellan företag.Det har blivit allt vanligare att företag kan erbjuda sina kunder att både beställa och betala via Internet. Det finns några olika sätt att betala för sina inköp, nämligen med betalkort, att vara medlem i ett shoppingtorg eller att använda digital valuta.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Digitization is a concept that has become popular in terms of collections of old heritage-related material such as books, photographs and paper documents. This work is a study of the Swedish composer Allan Pettersson (1911?1980) and his personal archive stored at Section for Manuscripts and Music at Uppsala University Library. My issues are What happens to the archive of the digitized? Will there be a "new" archive of the digitized? What guidelines are Uppsala University Library using for their digitizing and how do they look? What will be the result after digitization? What about copyright and the material? Allan Pettersson's personal papers consist a large collection of sketches of musical notes, newspaper clippings and concert programs.

Riksdagens skatteutskott beslutade den 28 februari 2012 att det behövde göras en utredning avseende regelverket för F-skatt. Av utredningen framkom att regelverket har möjliggjort för arbetsgivare att säga upp sin personal och sedan låta dem jobba kvar som egenföretagare i form av F-skattare. Det framkom även att det specifikt inom åkeribranschen förekommer att uppdragsgivaren säger upp sina anställda chaufförer och istället anlitar utländska påstådda egenföretagare som chaufförer. Följden av detta är att den svenska uppdragsgivaren slipper betala arbetsgivaravgifter och undkommer mervärdesskatt. Det innebär i sin tur att Sverige förlorar en hel del skatteintäkter.Uppsatsen behandlar denna problematik avseende åkeribranschen genom att den utreder två situationer med utländska egenföretagare som chaufförer.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

Den här uppsatsen syftar till att utreda vilket lands lag som blir tillämplig vid en internationell tvist gällande utomobligatoriska förpliktelser vid immaterialrättsintrång, särskilt vid upphovsrättsintrång. Tyngdpunkten ligger i de problem som uppstår då någon gör sig skyldig till ett upphovsrättsintrång med relation till flera länder.Utgångspunkten är Rom II-förordningen och dess åttonde artikel. I artikeln stadgas det att tillämplig lag för en utomobligatorisk förpliktelse som har sin grund i ett immaterialrättsintrång skall vara lagen i det land där skydd görs gällande.Vad innebär då uttrycket ?där skydd görs gällande?? När det gäller registrerade rättigheter, såsom patent och varumärken, innebär artikeln att tillämplig lag ska var lagen i det land där rättigheten är registrerad. Det går dock inte att tillämpa samma princip på oregistrerade rättigheter.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Internettjänsten The Pirate Bay fälldes av Svea hovrätt den 26 november 2010 för medhjälp till brott mot URL med motiveringen att denna tjänst främjat fildelning av upphovsrättsligt skyddat material utan upphovsmännens samtycke. Bestämmelsen i 23 kap 4 § 2 st. BrB lyder, ?ansvar som i denna balk är föreskrivet för viss gärning skall ådömas inte bara den som utfört gärningen utan även annan som främjat denna med råd eller dåd. Detsamma skall gälla beträffande i annan lag eller författning straffbelagd gärning, för vilken fängelse är föreskrivet.? I dagsläget finns ett flertal tjänster av liknande karaktär såsom söktjänsten Google och videotjänsten Youtube.

The negative trend of newspapers reading gives the owner of several paper manufacturingcompanies in the West worries. Producers should be more concern to strengthen their marketpositions in order to maintain profitability in the paper mills. Holmen Paper is a medium sizedpaper mill company with all of their production in Europe. Sales are mainly made to printingcompanies operating in European countries. In order to strengthen their economic strengthHolmen Paper needs to increase the market share in markets where they have the greatestprofit margins.

The purpose of this study is to examine the usage of IT technology within preschool and study how IT tools are used by preschool staff for administrative as well as pedagogical assignments. Several aspects affects the work preschool staff do with IT which concerns availability to technology, how technology is used and how technology is made available for the children. There are a number of questions linked to these aspects where some examples this study examines are which advantages, disadvantages, obstacles or other limitations that comes with introducing IT? This study also examines how, when and in what contexts IT is being used? Other questions examined are the pedagogue?s general views of IT, competence development and eventual needs of investment? Further on this study examines to some part how children interact with IT during pedagogical activities? The overall objective is to shed light on problems that preschool staff encounter  in their daily work and on the basis of identifying important questions at issue that could constitute a basis for further research. The results of this study are based on both a literature review and a field study.