The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Most of the beef production in Sweden has been integrated with milk production. Since the 1990:s, the number of dairy cows has decreased. A specialised beef production has developed in purpose to compensate for this decrease. The consumption of beef have increased in the last decade, but the Swedish production has no followed this trend. In 2004, the percentage of beef self-sufficiency in Sweden was 60 %.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

Examensarbetet på 22,5 hp har utförts av Malin Engvall, Natalié Schnelzer och CarolineSvedberg som en avslutande del på Innovations- och designingenjörsprogrammet vidKarlstads universitet, fakulteten för teknik och naturvetenskap.Uppdragsgivare var JanErik Odhe som med sin tävlan i Venture Cup lämnat in en affärsidésom innefattar utveckling av en ny produkt.Målet var att ta fram en engångsprodukt som inom loppet av en minut kan ge tillgång tillvarm välling oberoende av var konsumenten befinner sig. Produkten skulle även varaestetiskt tilltalande och på bästa sätt sticka ut från mängden av vällingförpackningar somfinns att tillgå idag.För att på bästa sätt tillfredställa målgruppens behov gjordes en förstudie med enkäter,intervjuer och undersökningar av den nuvarande marknaden. I förstudien framkom det attden primära målgruppen ville ha nytänkande vad gäller formen på produkten. Det framkomäven att en av de viktigaste aspekterna att tänka på var greppvänligheten för små barn.Det slutgiltiga konceptet består av tre delar; flaska, värmeanordning och startanordning iform av ett vred. Genom att vrida vredet, i botten av flaskan, till rätt läge startas denexotermiska reaktion av vatten och kalciumklorid di-hydrat som alstrar värme.Värmeanordningen verkar i en behållare i flaskans mitt.Pappersprototyper för att visa form och grafik gjordes med hjälp av Korsnäs i Frövi.

The purpose of this paper was to examine how young parenthood is represented by the professionals and their thoughts and experiences from meetings with the young parents, and how the professionals work with this group of parents. As professionals we refer to those who work with young parents, and the definition of young parents are parents in the ages 15-24. The paper also discusses what needs these parents have, and what kind of support the society offers, according to the professionals. The method we worked with was interviews and we interviewed six professionals to find out how the professionals looked upon the young parents and their situation. Earlier research has stated that young parenthood is associated with many risks and disadvantages for both the parents and their children.

In December 2004 an earthquake coursed waves that hit Thailand. Over 5000 people died, and Sweden was the tourist country that has been effected the worst. The catastrophe precipitated Sweden in crises and the demand became high for Swedish government to act. Swedes followed the development via media, why media became the crucial element for how the public perceived politicians? acting.

Målet med en hedgefond är att i alla marknadslägen generera positiv avkastning vilket även brukar kallas absolut positiv avkastning. Det finns en rad olika investeringsmetoder även kallade hedgestrategier som förvaltarna använder sig av för att uppnå detta mål. Syftet med den här uppsatsen är att undersöka de olika investeringsstrategierna på den nordiska marknaden med fokus på överavkastning och riskjusterad avkastning. För att få perspektiv på hedgestrategiernas utveckling kommer de även jämföras med ett lämpligt marknadsindex. Den undersökta perioden begränsas till 2004-01 till 2007-01 vilket ge tillräckligt mycket data för att kunna använda likaviktade avkastningsindex för varje enskild hedgestrategi Undersökningen visar att inga av hedgestrategierna lyckades att generera en bättre snittavkastning än marknadsindex under den sammanlagda perioden.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Mind-mindedness refers to the mother?s ability to treat her child as an individual with a mental life of his or her own. In the present study, the purpose is to investigate the relationship between the amount of mind-related comments the mother produces when the child is 9 months of age and the child?s development in language and communication at the age of 15 months. The hypothesis is that the amount of mind-related comments the mother produces has a positive affect on the child?s language abilities as well as his or her ability to initiate joint attention.

Syftet med denna uppsats är att undersöka om revisionsplikten för små och mikro AB bör finnas kvar eller inte. Inom den Europeiska Unionen (EU) är det endast Sverige och Malta som i nuläget har plikten kvar fullt ut. För att få en uppfattning om vad debatten handlar om har vi i första hand studerat aktuella artiklar. Vi har även använt oss av två olika forskarrapporter inom området och litteratur. Åsikter i debatten har vi även tagit del av genom sju stycken olika intervjuer med anställda hos banker, Skatteverket, revisionsbyråer och ägare i små och mikro AB.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

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.