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467 Uppsatser om Income tax - Sida 22 av 32

Aktievärdering : aktievärderingsmodeller och dess tillämpning vid privatplacering

Background The stocksaving has during the last century increased and become more popular in Sweden and during the last 20 years the number of Swedes who save in stocks has more than doubled. While the interest in stocksaving has increased so has the interest in private saving. Today there is a group of people who live of the income which is generated from the stockmarket, they are called ?Daytraders? and they do ?Daytrading?.  They constantly observe the stockmarket and act as soon as new information that can affect the stockrate is revealed.

Bostadsbubbla i Stockholm kommun : Sann existens eller falsk spekulation?

In light of the massive property bubbles that have been bursting in the USA, Spain and Ireland during the last decade, the aim of this thesis is to clarify whether ? or to what degree - the municipality of Stockholm might experience a property bubble in the near future. The municipality of Stockholm is undergoing a housing shortage and house prices have risen during the last few years. Neoliberalism and property bubbles are used as a theoretical framework in this paper. The methodology consist of semi structured interviews, analysis of documents and statistical data from Eurostat, Valueguard and the Swedish administrative authority; Statistiska centralbyrån (SCB).

Generalklausulens fjärde punkt i Lag (1995:575) mot skatteflykt : I ljuset av Peru-upplägget

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Case Management-projektet : En studie om stöd till unga vuxna som har svårigheter att etablera sig på arbetsmarknaden

Ungdomsarbetslösheten är ett problem i Sverige och det finns flera unga som uppbär försörjningsstöd. Det har visat sig vara svårt för en del ungdomar att etablera sig på arbetsmarknaden och kommunerna har ett ansvar för skapa arbetsmarknadsåtgärder som kan hjälpa personer att komma ut i arbetslivet. En del unga är mer utsatta än andra vilket gör att de kan vara i behov av ett intensivare stöd. Denna studies syfte är att undersöka vilka komponenter eller händelser i Case management-projektet som haft inverkan för de unga vuxnas livssituation. Projektet som är en arbetsmarknadsåtgärd syftar till att hjälpa ungdomar som har svårigheter med att strukturera upp sin vardag.

Film i svenskämnet : Gymnasielärares synsätt på filmanvändandet i svenskämnet

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Flexibiliteten på arbetsmarknaden : Ett genuint utbyte mellan bemanningsbranschen och dess anställda?

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Begreppet samma eller likartad verksamhet : Sett utifrån ett delägarperspektiv

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

I tsunamins kölvatten : En jämförande studie av krisberedskap i Sverige och i Storbritannien

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Medborgarens politiska deltagande : Medborgarförslag i Karlstads kommun

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Resultatutjämning : en studie av taktiska åtgärder i de finansiella rapporterna -

Bakgrund: De finansiella rapporterna som företagen publicerar ligger hos investerare till grund för ekonomiska beslut. Det är därför viktigt att ha kunskap om och förståelse för vilka effekter som olika redovisningsalternativ ger upphov till. Resultatplanering i företag innebär att det redovisade resultatet avsiktligt påverkas i en för företaget önskvärd riktning. Denna planering kan ta sig uttryck i både öppna och dolda taktiska åtgärder. De valmöjligheter som erbjuds i regler och rekommendationer skapar utrymmen för att företagen aktivt kan välja det redovisningsalternativ som passar dem bäst.

Breeding practices of Red Maasai sheep in Maasai pastoralist communities

A survey was undertaken to understand sheep management, breeding practices and selection criteria for Red Maasai sheep in Maasai pastoralist communities in Kajiado District, Kenya. Differences between North and South Kajiado District were investigated to gain knowledge about farmers having different prerequisites and how it can affect the sheep production. The reason for keeping sheep and the specific breeds show the multiple objectives of the Maasai farmers. Adaptive traits, such as resistance to diseases and droughts, and productive traits, such as increased growth and carcass weight, were both ranked highly. In addition to this, the sheep has a social and traditional value in Maasai culture.

Kvinnor som är entreprenörer Bestämningsfaktorer och regional variation

The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

Grannskapstorg som fenomen - med fallstudien Axel Dahlströms torg

In the 1940s the Swedish town planning was inspired by the English city development with the concepts of neighbourhood and community planning. In order to promote democratic development and solidarity the ideal would be to create community centers with full service. Community centers are part of the building of the suburbs during the postwar period. The buildings in Sweden from 1940 - and -50s were built with the intentions to be good homes for all regardless of income, class and status. Collective solutions to individual problems were characteristic of the Swedish policy during this time.

Slottsholmen på Svaneholm : en fallstudie om en historisk park- och gårdsmiljö och hur den kan ha tett sig under 16-1700-tal

The park at Svaneholm is a place, the history of which is very little known today and the needfor better knowledge has been the cause of this investigation. The essay is primarily limited tothe time from late 17th century up to the end of the 18th century and takes stand on profoundinvestigations in accessible map-and archive material. The results presented show a manorhill, which during the course of a hundred years was subject to several changes and in bigparts consisted in other than park/garden.Burman related to the manor hill containing a cowshed, a large dam and a parterre garden isix quarters and it is plausible to think, that this establishment generally was built as producedon the plate.In the 18th century the construction is being changed, they go on building at the cowshed andin 1707 there are totally 268 livestock on the farm. In 1723 the garden is represented in amuch bigger scale than on the plate from the 1680:s, but it is not possible to tell, whether it isnew or not.Parts of the parterre garden is remaining during the whole of the 18th century, for the leastuntil it is being squared, but on two of the squares there was built a riding-groundMoreover the cowshed burnt down and was only partially reconstructed.The image given by the archive material is at the same time variegated. The inventory list ongarden tools from 1726 gives an image of gardening more directed to growing and pathshuffling, while the possibilities of keeping the parterres were fewer (e.g.

Eftermarknadens möjligheter : En studie av Swecon AB:s tjänsteutbud

ProblemThe manufacturing industry is a mature industry where the profit margins are small and the competition is hard. This makes it hard for both manufacturers and resellers to gain market shares and reach reasonable profit margins only by selling products. Therefore Swecon who is reseller for Volvo Construction Equipment tries to find alternative methods and ways to increase their profit. An alternative source of income could be to develop the range of services that are connected to the ground products.PurposeThe purpose of the thesis is to examine how Swecon in southern Sweden can improve their offers of existing services connected to the ground product and investigate the demand of new such services.MethodThis study is based on a qualitative study of five of Swecons local offices and five of Swecons customers. The empirical framework is mostly based on personal interviews but in some cases information was retrieved by using phone interviews.

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