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.

This paper describes a factor analysis applied at the data of the European Union structural indicators. These are the official indicators for wealth and economic development in the European Union with main use to evaluate the outcomes of the year 2000 Lisbon goals for making the European Union the world?s strongest economy by 2010. The purpose of the data is to serve for comparing and ?learning by doing?-policies, but have, due to size and format, so far been hard to use for a good compare between member countries.

The conflict in Vaxholm was an important event since it influenced the view upon the Swedish labour market. The entire Swedish model was questioned and questions about what the concept of solidarity stands for and for whom it is meant arose.The Swedish union, Byggnads, was harshly criticised for having acted in a discriminating fashion towards den Latvian workers and the Latvian company Laval un Partneri. The debate in the media was intense.My intention with this essay was to scrutinise the arguments in one of the most prestigious newspapers in Sweden, Dagens Nyheter, and to put the argumentation into a perspective of solidarity. I wanted to investigate how the different parties argued about solidarity. One of the conclusions I drew was that Byggnads needs to question their definition of solidarity and how they wish to express that in a new world more influenced by globalisation and immigrated labours..

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

Research has shown that still today mostly men inhibit the managing director positions and jobs such as electricians, engineers, and road workers, which makes the work situation unequal among those work places. Another issue is that studies show that minority groups have fewer possibilities in comparison with majority inhabitants on the labour market. One reason can be that many companies and organizations lack when it comes to the recruitment process due to prejudices and the applicants for a job who has names such as Ahmed, Carlos and Ali are taken out of the process at first stage.The purpose of this research is to study how civil servants at Vägverket (Swedish Road Administration) discuss about diversity and equality. Whereas subjects such as ethnicity and gender will be illuminated..

AbstractThis paper is based on a research conducted in a medium sized company, situated in Sweden, with the intent to study possible connections regarding views of gender and the existing sex segregation within the company. How is gender constructed, and does it exist representational ideas of the sexes, that leads to restrictions for men and women to be working within different areas of the company? Why are there such few women working within the company? Through five interviews with employees within the company, three women and two men, I found answers to these questions. My thesis and the specific questions were categorized into three different themes. The first theme aims to understand the interviewees? discussions of gender and labour.

The main purpose of this study is to investigate how to reduce the high, and every decade raising, pre-clearance cost. The pre-clearance is today carried out with a brush saw and paid per labour hour. All small trees not suitable for pulpwood are removed to simplify the later work of the harvester. The study compares the economic results from thinning of four parcels each treated differently regarding harsh or light pre-clearance and extraction of only pulpwood, or both pulpwood and fuel wood. In this type of spruce stand the study indicates that a lighter pre-clearance, followed up with both pulpwood and a fuel wood extraction, has a much better economy than the traditional method of hard pre-clearance and only pulpwood extraction..

This master's thesis is about alternative career opportunities for library and information science graduates. Ever since the beginning of our education we have been interested in working outside of the traditional libraries. Now that we are about to receive our degrees in library and information science we are doubtful if the competence we have obtained is enough to meet the demands of the labour market. The employment field we have been studying in this master's thesis is information management, since this is a field that we find comparable to library and information science. Our study involves a qualitative survey amongst recruiting companies to investigate how the recruiters value different educations, competences and personal skills when they employ staff within the field of information management.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

This essay discusses the problems with the high rate of long-term sickness leave among women in Sweden. It is based on interviews with six women suffering from stress-related illness. The results show that these women hardly ever recieved an explicit diagnosis and therefore did not feel that their illness was acknowledged. In the abscense of measurable symptoms they were sometimes stigmatisized and accused of simulating their problems. From this position they tried to legitimize their situation by presenting themselves as respectable women.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.