Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

This degree project is made for Cervera in Norrköping and Linköping. The task was to create a professional interactive homepage for the company where the company's range of products can be presented. Besides a homepage aimed towards potential customers, an online Internet-application where the company's employees can update, erase, and create posts that are stored in the database was created. The main programming languages have been PHP and HTML in combination with databases in MySQL. The final result was a functional, professional and informative homepage with a simple and pedagogical application for the employees.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

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.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

This essay presents a picture of swedish reggae listeners and how their love of music give meaning to their lives and unite them in a sub-culture. Based on interviews with six young men about their involvement in reggae, it also investigates the relationship between music and identity, or more clearly; how identity is expressed through music. Furthermore, I discuss the notion of taste according to Bourdieu, and argue against his statement that taste in music affirms the class and social background of an individual. Results from my empirical data have indicated that reggae music is difficult to associate to a distinct lifestyle, which inclines me to argue that it has managed to transcend phenomena such as ethnicity, class and cultural affiliation..

This paper studies the relationship between individual characteristics of displaced workers and the probability of re-employment. A competing risks hazard model is used, distinguishing between exits from joblessness to self-employment and to paid-employment. All individuals between 25 and 55 years of age, at the time of displacement, that suffered from at least one year of joblessness after being displaced between 1990 and 1998 due to establishment closures that occurred between 1990 and 2001 are included. This allows for the closure procedure to be between one and three years long. Each individual is followed, from the year of displacement until the year of re-employment or at the latest, ten years after displacement.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

This thesis aims to investigate and discuss the possibility for women in the early Christian church to make music, which in the ancient Roman society was something complicated. Afemale musician was looked upon as decadent and dissolute. This idea, in combination with the music ideals of the church influenced by the Neoplatonic movement, and the Pauline statement (1 Cor. 14:34-36), cast women to be completely prohibited in participating even in the psalmody during the service. My purpose is to discuss how this was looked upon in different Christian regions, using the church fathers as the main material source, since this has not previously been well documented or studied..

The aim of this study is to investigate where and why the fitness clubs, Sats and Friskis & Svettis in Stockholms county, choose to locate their facilities in certain places and which their primarily targetgroups are. Furthermore, the aim is to gain knowledge of people?s health status in areas where the facilities are located, in order to see if they are located where exercise is most needed. Interviews were conducted with members of the fitness clubs but also with non members, i.e. people who lived in areas with an absence of fitness facilities.

The purpose of this thesis is to examine whether parents that obtain long-term maintenance support in Enköping, consider the support as adequate when trying to meet their children's basic needs. The thesis also intends to investigate whether parents experience that their children, because they receive income support, have been socially excluded or stigmatized in their daily lives because of the family?s maintenance support. Further, the thesis aims to examine if there are any discrepancies in the above mentioned issue in relation to how long the parents have received maintenance support. Theoretical starting points used in this thesis mainly consist of the child perspective, social exclusion and the stigmatization theory.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.