According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

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.

Sex equality law within the European Union is well developed and has since the Rome Treaty, given rise to several directives and other judicial acts on this matter of community law. The concepts of direct and indirect discrimination emerge from the general principles of Equal pay and Equal treatment and have been codified and amended several times until present.The lasts years, authors within the field of Equality Law has been pointing out that there is a common desire for simplification of discrimination law in Europe. The question has arisen whether this simplification could be implemented trough the introduction of a general justification defence for direct sex discrimination.The concept of direct sex discrimination - when a person of one gender is treated less favourably, on the grounds of gender, than a person of the other gender would be treated in similar circumstances - leaves no possibilities for such justification today. Indirect sex discrimination ? which arises from the equal application of neutral rules that shows an adverse impact on one group ? can be justified if the rule answers to true requirements of the job.Does the proposition that direct discrimination should be justified find support in the inconsistency of the present legislation? This paper will examine this and other questions concerning the wish for a general justification defence through studies of case law from the European Court of Justice as well as differing opinions from authors within the field of equality law..

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Denna slutreflektion beskriver arbetet med att designa soundtracket till filmen Ont blod, en novellfilm som spelades in på Gotland hösten 2010 av Andersson/Wilén produktion. Vårt arbete har varit postproduktionen av allt ljud, inklusive musikkomponering. Syftet med arbetet var att testa och jämföra de två metoder av surroundmixning (direct/ambient och direct-sound all round) för film som Holman (2008) beskriver, för att sedan välja den som passar vår produktion bäst. Reflektionen är skriven i två delar. Den första delen handlar om produktionen i sin helhet och om projektplanen.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

The purpose of this report is to come up with possible improvement suggestions to the distribution central at Götene Stål & Verktygs AB (GSV). GSV is a wholesale dealer located in Götene. The company doesn?t produce anything it self, it buys in products and sells them to customers.The distribution central at GSV is the place where the products comes in and gets ready to deliver.To come up with possible improvement suggestions we started with process mapping over the main process and the distribution centre process. The main process here is from the point where the customer gives GSV an order to the point where GSV deliver the order.Our result shows that the major problem in the distribution central at GSV is the big volume differences in the incoming goods.

Denna slutreflektion beskriver arbetet med att designa soundtracket till filmen Ont blod, en novellfilm som spelades in på Gotland hösten 2010 av Andersson/Wilén produktion. Vårt arbete har varit postproduktionen av allt ljud, inklusive musikkomponering. Syftet med arbetet var att testa och jämföra de två metoder av surroundmixning (direct/ambient och direct-sound all round) för film som Holman (2008) beskriver, för att sedan välja den som passar vår produktion bäst. Reflektionen är skriven i två delar. Den första delen handlar om produktionen i sin helhet och om projektplanen. Vi går sedan in på arbetsprocessen och beskriver utförligt varje del av arbetet inklusive tillämpningen av de två metoderna för surroundmixning.

The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.