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142 Uppsatser om Postponement of tax payment - Sida 6 av 10

Säkerhet och integritet i närfältskommunikation

Context. In today?s society we use smart cards in many areas, NFC is a smart card technology that allows contactless interaction between a reader and the tag, the tag is often in the form of a card. NFC can be used for various payment methods or as access card to a building which makes life easier. In previous studies, the technique has proven to be weak to attacks using an NFC reader connected to a computer.

Beskattning av löneförmåner : förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Jordbruksverkets nya definition av betesmark : Effekter och reaktioner hos lantbrukarna. Intervjuundersökningar från Skåne och Örebro län.

Wooded pastures are common in the agricultural landscape in Sweden, often rich in naturaland cultural values. It is not a well confined biotope but consist of a semi-open landscapewith a complex pattern and wide variation of tree and shrub coverage. The values in thewooded pastures have been created through a long history of management.One major threat to wooded pastures is ceasing management. Yearly and intensive grazinghas been demanded for several years in order to receive economical support. At the sametime trees and bushes have often been regarded as vegetal invasion.

Etablering av höstvete med reducerad jordbearbetning :

The payment for produced grain is constantly going down in price. It is important for farmers to become more effective in cultivating more land in a shorter time perspective. At the same time we have to calculate with the risk of getting lowered subsidies from the EU. This is why I would like to find out the possibilities for establishing winter wheat without ploughing. I hope to find a difference in the number of plants due to different soil preparations. With this experiment I expect to find out whether I can establish winter wheat at a lower cost, with the same numbers of plants per square meter.

Utvärdering av SIEM-produkter

Denna rapport behandlar ett examensarbete med målet att hitta en paketering för resursövervakning i nätverk (NPMD - Network Performance Monitoring & Diagnostics) samt centraliserad logghantering (SIEM - Security Information & Event Management).Arbetet har utförts över fem veckor och bestod av att undersöka vilka produkter som kan vara möjliga att leverera till Ateas kunder genom att ta fram förslag på produkter och sedan utvärdera dessa i en virtuell testmiljö.Efter att två veckor av arbetet passerat beslutades att enbart SIEM-produkter skall utvärderas då vi annars inte kunnat hålla tidsramen på fem veckor. De första två veckorna bestod mestadels av efterforskning av olika produkter baserat på ett antal kriterier.Applikationen ska:? Stödja mallar och regler för Payment Card Industry Data Security Standard (PCI-DSS)? Stödja korrelering av händelser? Ej vara open source eller en hårdvarulösningUnder resterande tre veckor installerades, konfigurerades och utvärderades de produkter som var intressanta för ändamålet. Utvärderingen av produkternas funktioner och egenskaper utfördes i en virtuella miljö. Resultatet av testerna är ett dokument som innehåller information om varje produkts förmågor samt betyg på varje produkt.

Säkerhet och integritet i närfältskommunikation

Context. In today?s society we use smart cards in many areas, NFC is a smart card technology that allows contactless interaction between a reader and the tag, the tag is often in the form of a card. NFC can be used for various payment methods or as access card to a building which makes life easier. In previous studies, the technique has proven to be weak to attacks using an NFC reader connected to a computer.

Företagsrekonstruktion : En rättslig analys av franchiseförhållandet vid en rekonstruktion

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

Tillit inom illegal e-handel. En fallstudie av marknadsplatsen Silk Road

Since the beginning of the internet the criminal world has used the medium as a platform for operation.This dark web is a domain where illegal sites are flourishing due to the possibilities offered by newtechnology. Net-based criminal activity is a challenge for society as it uses hard proof technologicalsafety measures to avoid the law. Silk Road is the most prominent example, an online illicitmarketplace where drugs and illegal substances are being traded based on conventional e-commerceconcepts. This paper argues for trust as an important factor for the survival of illicit online trade andapplies existing theories on e-commerce and virtual communities. To identify patterns of trust andcommon trust-based issues among Silk Road users, a netnographic study was conducted on the site?sdiscussion forum.

Kvighotell

In this essay I have summarized important factors for an effective, but also successful, way to raise and house heifers. This study can be used for other dairy farms to use as guidelines in their process to raise heifers. To let outside heifer growers house, feed and have the heifers pregnant before return, can save a lot of work. But also moneywise, when the care and individual programs makes them strong and increases the growth.The result is a faster breeding and an earlier time for their first calving.In Sweden the heifers tend to be older if you compare with Denmark or United States where the custom heifer raising is well known and growing. One reason can be the Swedish laws regarding outside grassing for all cows during the summer months.

Den svenska lönebildningen i förändring

Problem: The Swedish wage-setting has changed since the time for the breakthrough of the industrialism until today. Before that, wages often consisted of perquisites or goods that could be exchanged against other goods. Rural people were often self-sufficient. In some cases the farmer owned the land, in other cases they where tenants. At the time for the breakthrough of industrialism the demand for similar labour were increased.

Finansiering av företag under rekonstruktion

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

Etanolmarknaden i Brasilien : etanol som fordonsbränsle

According to the EC fuel regulations 2 % bio fuel has to be blended in all fuel by the year 2005, and 5.75 % by the year 2010, which means ethanol for gasoline driven vehicles, so there will be a substantial demand for ethanol. Brazil already has an established industry for producing ethanol and is the leading producer and exporter of fuel ethanol. My purpose with this paper is to investigate why Brazil decided to develop ethanol production on a large-scale operation and to find out today?s situation. Focus will mainly be on ethanol production with sugarcane as a feedstock.

Sexmånadersregelns förenlighet med EU-rätten

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

Vad skulle få en lantbrukare att ställa om från konventionell till ekologisk mjölkproduktion? :

The Swedish government has proposed that 20 % of the cultivated land in Sweden should be organic by the year 2010 (The Swedish Board of Agriculture, 2008). In addition to this the production of organic food like milk, meat and egg should increase considerably. To reach the government?s goal it is necessary that the Swedish farmers get motivated to convert their production from conventional to organic. Milko is a dairy association that has chosen to focus on organic products, they want to be the leading organic dairy association, and therefore they have a large need for organic milk (Milko, 2008).

Betalningsmedlets betydelse vid ett företagsförvärv : Kan betalningsmedlet signalera utfallet?

Den här studien undersöker om det finns ett samband mellan betalningsmedel och utfall vid företagsförvärv. För att försöka mäta denna kvantitativa studie utfördes ett antal intervjuer för att få fram parametrar, specifikt tidsaspekten och hur ett lyckat förvärv definieras, detta eftersom det finns en avsaknad av standarder inom förvärvsutvärderingar. Slutligen användes fem år som utvärderingsperiod och tillväxten i rörelseresultat beräknat från den senaste årsredovisningen innan förvärvet och den femte årsredovisningen efter förvärvet. Informationen som analyserades var hämtad från databasen Zephyr där förvärven genomförda av svenska företag mellan åren 2002 och 2007 togs med, vilket blev 134 stycken. Resultatet visade att det inte finns ett samband mellan betalningsmedlet och utfallet för förvärvet.

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