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142 Uppsatser om Postponement of tax payment - Sida 5 av 10

Fattigvården i Kristdala socken 1881-1890 : en studie av en småländsk landsbygdssocken

The aim of this study is to learn about the nineteenth century poor relief system, how itoperated in the rural parish Kristdala during the period 1881-1890, and not least, who was thesupported person? The poor are defined as the individuals that received public poor relief, but in onechapter this definition of poverty is contrasted with a definition based upon tax exemption:inability to pay taxes. Two villages have been selected for intensive study, namely Kroxhult and Calerum, and Calerum is the smaller one. The connection between age and the poverty ratio is clear, and tobe a lodger was especially disadvantageous with respect to poverty. Further the position ofwidow was the most unfavourable among the female poor people.

Import av entreprenad- & lantbruksmaskiner :

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

Betalningstider : En statistisk undersökning om företags faktiska kundkreditdagar.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

Betalningsplaner vid virkesköp : förutsättningar, möjligheter och risker

För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). Detta ger dessa en viktig roll i den svenska virkesförsörjningen då privata skogsägare utgör en stor del av marknadens virkesutbud. En skogsägares beslut om avverkning kan styras av olika mål, några av dessa är (Bertholdsson et. al., 2012): ? Rekreation och jakt ? Känslan av att äga skog ? God långsiktig avkastning ? God kortsiktig avkastning En skogsägare som styrs av känslan av att äga skog kan vara motvillig till att avverka då detta kan förändra just den känslan som skogsägare har.

Är Sambandet Mellan Utdelningsandel och Framtida Vinsttillväxt Positivt

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Hur mycket "mjölk" ska det vara i mjölken, och hur styr vi det?

In most countries, the dairy industry focuses on the volume of milk produced instead of its composition. This results in a high content of water and a lower proportion of fat and protein. A high proportion of water is not desirable when processing the milk into various dairy products like cheese, cream and milk powder. High water content also increases the costs for transport and storage, and also an unnecessary, albeit marginal, strains on the world?s water reservoir.

Ansvarsskyldighet för aktieägare : Personligt ansvar och skadestånd

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Rumslig vägledning Tandvårdscentralen, Luleå

ABSTRACTMy degree project has resulted in the improvement of the guidance in the dental center?s entrance. The patients will now find it easier to understand and find the environment?s various functions, which is the reception, registration, payment, and waiting rooms. Norrbottens läns landsting has a concept ?hälsofrämjande väntrum? that provides guidelines for how they want their patients to experience their waiting rooms.

E-handel : En studie kring betallösningar, säkerhetslösningar och certifieringar för små e-handelsföretag

Syftet har varit att på uppdrag av Periallo identifiera vad kunder tycker är viktigast ur ett säkerhetsperspektiv. Detta har skett genom att besvara frågorna vad som är viktigt för konsumenterna ur ett säkerhetsperspek-tiv när de handlar av små e-handelsföretag och vilka säkerhetslösningar samt betallösningar som är relevanta för små e-handelsföretag. Vi har även undersökt om det är värt för ett litet e-handelsföretag att investera i en certifiering. Arbetet har kartlagt betallösningar, säkerhetslösningar och certifieringar med hjälp av en kritisk litteraturstudie och med en enkät, det vill säga en kvantitativ metod. Resultatet av undersökningen har visat att de flesta kunderna känner sig trygga när de handlar på Internet.

Bitcoin : Framtidens valuta?

Syftet med denna uppsats a?r att underso?ka Bitcoins egenskaper och funktioner samt diskutera dess eventuella pa?verkan pa? dagens ekonomiska system. Den forskning som publicerats pa? a?mnet underso?ker fra?mst tekniska och sa?kerhetsma?ssiga detaljer, det a?r da?rfo?r intressant att analysera ur en ekonomisk synvinkel. Genom att anva?nda makroekonomisk teori ska jag fo?rso?ka klargo?ra om Bitcoin kan konkurrera med dagens valutor.

E-handel : Inte bara guld och gröna skogar

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

Att hjälpa eller stjälpa en ko : Hur gårdsstödet i EU:s jordbrukspolitik påverkar växthusgasutsläppen från nötkött

En stor del av jordbrukets växthusgasutsläpp kommer från nötköttssektorn. Dess produktion påverkas i Sverige och EU av EU:s jordbrukspolitik. En större del av jordbrukssubventionerna var tidigare kopplade till produtionen vilket gav incitament att öka produktionen. 2003 infördes en reform med gårdsstöd som var frikopplat från produktionen. I uppsatsen studeras litteraturen kring hur nötköttsproduktionen påverkas av gårdsstödet, och utifrån detta görs egna beräkningar om förändringar i växthusgasutsläpp.

Lindehults handelstr?dg?rd: en fallstudie med fokus p? j?rnv?gens nytta f?r en ?kad marknad

This case study's aim was to strengthen the state of knowledge about how horticultural companies in Sweden used railway transports between 1900s and the 1950s. Economic theories and a micro-historical perspective have been used to analyze the collected source material, and to describe Lindehult's market garden. The investigation is based on document analyzes, qualitative interviews, archive studies and literature studies to evaluate the sources' information through a source pluralistic method. The work has been based on historical source material in the form of payment vouchers, giving an insight into how the company's products were transported by rail across Sweden. Sture Hjalmarsson's diary and interviews have described the case and events that affected the company internally.

Det viktiga mötet: En studie av intern interaktion i företagsinkubatorer

Entrepreneurship is considered essential for the Swedish economy, as well as globally. Accordingly,massive efforts are put into creating environments that successfully can support new ventures. The business incubator is a prominent part of these efforts and is important especially for the knowledge shared within its internal network. The aim of this study is to further explore how different activitieswithin the incubator can influence the interaction, and thereby the construction of social capital,among the incubatees. Using a qualitative case study of three incubators, and the framework of theincubator model, it is concluded that three distinguishing components within the framework influence the interaction, namely infrastructure, mediation and business support.

Offentlig skyddad anställning: vad händer?

The Forthcoming Essay concerns the publicly protected employment (Offentligt skyddad anställning), it's content and what actually happens to its participants after they have retrieved it. We have also, during our research, discovered a great lack of background research concerning this subject. Beside statistics and publicly protected employment rulework there only exist a small amount of research. This is mainly focused on people with physical function disorders and socialmedicial function.Of that we believe there is an urgent need to undertake more research in this unexplored sector of the labour market. Our purpose with this essay was to examine what happened to publicly protected employment -participants after they had undergone the process.- In what ways has the participation in publicly protected employment altered their possibilities on the labour market?- What happens to the participants when they after the participation in publicly protected employment as judged qualified not for the labour market?In this essay we have chosen a qualitative method as an approach, mainly because we consider our material as being qualitative in its character.

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