The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

During the last decade the conditions for the music industry have been changed significantly. With the dropping sales of physical phonograms and the increasing illegal file sharing, the record labels have been forced to adapt and thus seek alternative sources of income next to the traditional sales of phonograms. Our purpose was to investigate how smaller Swedish record labels adapt themselves to the changing environment within the music industry and which new alternative sources of income they can use to finance their music production. To do this we used a deductive approach where we started by researching theories we thought were relevant to the subject, which we then used to get valuable information out of our informants.From our empirical investigations it appears that the independent record labels are rather positive about the future and that they will be able to survive, even though they will have to change their ways of working to a large extent. Our results show that the record labels as we know then will disappear.

The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

The purpose of the thesis is to investigate whether a higher income make individuals more likely to exceed the speed limit. In addition to income the variables age, sex, perception of the speed of the average driver and offense history for the last three years are taken into account.The method used is based on a survey performed at the mandatory annual motor-vehicle inspection (Bilprovningen). 177 individuals were asked to participate, of these, 124 completed the survey which in turn left us with 117 usable observations.The analysis is based on two forms of regression, a linear regression and an ordered logit regression to confirm the results for the ordinal data.The final model indicates a result where income and age are statistically significant. Sex is considered insignificant for our data material and is excluded from the model. Age has a negative effect on the propensity to exceed the speed limit while income has a positive effect.

Mass distribution with techniques as multicast and peer-to-peer are becoming increasingly important in the Internet. Today the distribution of sound and video over Internet, so called streaming media, is static due to the unicast method. This results in a linear increase of distribution costs and therefore no conditions for commercial scalability. This thesis describes why multicast may be the only scalable alternative for commercial mass distribution of streaming media over Internet. Mass distribution through peer-to-peer technology promises a lot but is fronting a couple of great challenges, for example asymmetric bandwidth, locality and legalization.

Why is the e-revolution of the Swedish film distribution lingering? In attempting to answer that question, this qualitative study depicts the distribution market of Swedish film and its actors. Thirteen interviews with representatives of the industry have been conducted in search of an understanding of the current situation. Two important conclusions are made. One is that the strong interdependency between the actors of film distribution is inhibiting the acting space of those who seek change.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

Abstract Author: Maria StåhlTitle:  Level: BA Thesis in Media- och kommunikationsvetenskapLocation: LinnaeusUniversityLanguage: SwedishNumber of pages: 51  This report is a critical discourse analysis of the attributes that surround the word basic income/medborgarlön in four Swedish daily newspapers. The study explores how the text in the newspapers attributes the word and what the consequences might be for the readers and for the political agenda when it comes to the discussion of justice and responsibility. The attributes that characterizes basic income in the media are mostly negative and there is no discussion where work strategy and basic income is seriously spoken of. Work strategy is taken for granted and is not questioned by anyone. The alternative that basic income could be is being ridiculed which becomes clear by the attributes that are chosen. The figuration of basic income in these media is characterised mostly by negative and depreciatory attributes.

Sekretessbelagd.

A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.