I Sverige har vi ett starkt samband mellan redovisning och beskattning. Under de senaste åren har redovisningen förändrats på grund av en ökad internationalisering. Detta har bland annat inneburit att användandet av verkligt värde har ökat vilket även har fått konsekvenser för beskattningen på grund av det nämnda sambandet. Begreppet verkligt värde har till och med införts i skattelagstiftningen, i 18 kap. 18 § IL som säger att om det verkliga värdet är lägre än det skattemässiga får ytterligare avdrag göras utöver det vanliga värdeminskningsavdraget.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Title: Lobbying in the Swedish parliament - a qualitative study about experiences and attitudes of lobbying among the members of the Swedish parliament, from a communication perspective.Author: Bodil Hassel and Kristofer PerssonTutor: Emma SvenssonPurpose: The purpose of this thesis is to study lobbying towards members of the Swedish parliament. We aim to study their point of view: what experiences and attitudes they have towards the phenomenon. Key questions to be answered are: What experiences and attitudes do the members of the Swedish parliamentary Committee on Environment and Agriculture have towards lobbying? What skills does a successful lobbyist possess, according to the members of the committee? How do the organizations Skogsindustrierna and Naturskyddsfo?reningen lobby?Method/Material: The material used in this study consists of interviews with nine respondents of the Committee on Environment and Agriculture in the Swedish parliament. Additionally, two informant interviews with the organizations Skogsindustrierna and Naturskyddsfo?reningen were made.

Internet and social media have opened up new possibilities for companies and organisations tocommunicate their brand. It only takes a few seconds to communicate the message of a website to theuser. This indicates the importance of having the intended message of the website communicated clearlyin order to give the user a correct impression of the company or the organisation. When it comes to theconcept design of a website, it?s important that all different parts is presented uniformly.

The exclusion of visually impaired from the information flow presented to us through signs was what led me into this project. With a growing amount of information being presented to us on signs and digital information surface the need of communicating this information in a way that could be read by visually impaired is evident. Looking into different ways of communication, my goal was to create something that filled the need of the visually impaired without branding them as disabled. Having a close relative with bad eyesight is became evident on how much it limited her in her everyday life, not being able to navigate herself without the support of her husband. Through interviews with her and others with varying diagnoses I reached an insight in their situation. To my surprise they still favored a visual form of communication before an auditory or tactile form, because it?s easy to survey and quick to interpret.

Den ökade betydelsen av att som företag ha ett starkt varumärke för att synas på marknaden har inneburit att det läggs ner allt mer tid och resurser på varumärkeshöjande aktiviteter inom företagen. Den växande virtuella världen och den ökade handeln på Internet har i kombination med vikten av ett starkt varumärke skapat en komplicerad situation. Vagabond är ett svenskt varumärkesproducerande skoföretag som har ställts inför de möjligheter och svårigheter som den ökade Internetanvändningen har inneburit. Expansionen genom försäljning via återförsäljare på Internet har inneburit att svårigheterna med att kontrollera hur varumärket framställs på olika sidor på Internet har ökat. Den totala skokonsumtionen har ökat de senaste åren och konkurrensen på skomarknaden har blivit stor, vilket bidrar till att vikten av att sticka ut blir allt större.Syftet med vår studie är att förklara hur det varumärkesproducerande företaget, i vårt fall Vagabond, arbetar med att framställa och bevara sitt varumärke och vidare hur de Internetbaserade återförsäljarna resonerar kring sina produkters varumärken.

This essay illustrates the rules and procedures when it comes to inclusive labor markets. In Sweden we have a labor market program called entry-level jobs, which makes it easier for immigrants to get work since our public employment agency pay remuneration to the employers.In this essay I am answering the following questions:How does the work of our public employment agency and trade union looks like before, during and after an employee has gotten a subsidized employment called entry-level job, and in which way can this work be improved if necessary?How extensive do entry-level jobs contribute to increased integration and establishment on the labor market for newly arrived immigrants?How does the Swedish measure on entry-level jobs approach within the scope of European regulations about measures for inclusive labor market?To find answers to my questions I have used social science methodology and juridical method. I have performed document studies and interviews with concerned parts.The conclusion of above subordinated questions is that we need to extend the Swedish laws covering entry-level jobs so that the concerned parts know which assignments they will be responsible for when problems emerge on a workplace.When it comes to if entry-level jobs contribute to increase integration and establishment on the labor market it seems to be more important to integrate the immigrants quickly, and with which quality it is made does not seems to matter. The public employment agency has to emphasize the importance of Swedish language so that the employees can be independent from authorities in the future.

The product structure of the fuel tank installation is one of the most complex product areas at Scania. Caused by the number of parameters, which affect the fuel tank installation, a product structure is created which is very difficult to handle. Knowledge exist that the structure in a nearby future will be considerable more complex. The purpose of the study has been to understand in why this complexity exist and find ways to break the trend of a growing product structure. The goal was to achieve a more standardized fuel tank installation.A theoretical study was performed in order to bring knowledge in relevant areas both in general theory but also in documentation at Scania.

In July 2011 the journalists Martin Schibbye and Johan Persson are arrested in Ethiopia when on a mission to report the activities of the oil exploration company Lundin Petroleum. Following a trial, closely observed by media, the two journalists are convicted to a prison sentence of eleven years. The Swedish Minister of Foreign Affairs, Mr. Carl Bildt, is now to act on their behalf to preserve their rights as Swedish citizens. However, doubts are raised as to whether Bildt has a conflict of interest because of his former engagements as a board member in Lundin Petroleum.

Rift Valley Fever (RVF) is a disease caused by Rift Valley Fever virus (RVFV), which is an arbovirus. An arbovirus is a virus that is transmitted by an arthropod vector, in this case a mosquito. The virus is a member of the Phlebovirus genus in the family Bunyaviridae. It was first identified in the Rift Valley in Kenya in 1930. The disease is a zoonosis but mainly affects domestic ruminants inducing massive abortions and a high mortality among young animals.

A decade ago the organic egg production in Sweden was nearly nonexistent (Föreningen för ekologisk fjäderfäproduktion, 2008). A rising demand for these products in the beginning of year 2000 made the organic egg production the most increasing production of all organic provisions. The Swedish consumers value provision production that have a reduced impact on the environment and further protects the wellness of animals and plants (Jordbruksverket, 2010). Today, the organic egg production composes roughly 6 % of the total egg production in Sweden. This indicates that the ambition of Jordbruksverket, which has an organic egg production goal of 10 % of the total production, is not yet achieved.The consumer demand on the market is the driving force for these new products, and the higher prices contribute to an essential portion of the additional costs of organic egg production (Jordbruksverket, 2004).

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.