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.

This paper deals with Iraqis in the Swedish labour market. The main goal was to point out on positive aspects of the Swedish labour market integration. Previous studies were mostly problem oriented on immigrants? situation in finding a job, especially when related to immigrant from non-European countries. Instead this study is focused on the more positive aspects.

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..

In the society there is different kind of people that belongs to different groups. The different groups that people belong to are depending on where you live, grow up, ethnic group, level of education and which economic standard you have. The subject of our composition is about children and teenager growth environment and about what society they belong to and how it affects their possibility to exercise. Our composition is built from the question: Are there any differences connected to exercise in an association compared to spontaneous exercise based on economic standard and what district of the city you live? To be able to find an answer to our question we have chosen to concentrate on three districts in the city of Helsingborg.

I denna uppsats studeras investeringsprocesser i det divisionaliserade företaget Södra Skogsägarna ekonomisk förening. Studiens syfte är att beskriva och förklara företagets investeringsprocesser och i vilken utsträckning dessa processer är standardiserade. I studien analyseras dessa investeringsprocesser utifrån befintlig teori. Studien visar att investeringsprocesser initieras i den operativa verksamheten för att sedan drivas fram i den operativa verksamheten och i ledningen på enhetsnivå. Beslut fattas på alla nivåer i företaget efter investeringars storlek.

Den här uppsatsen belyser hur Aftonbladet, Dagens Nyheter, Expressen och Svenska Dagbladet omskriver fotbollsrelaterat våld i Sverige. I uppsatsen koncentrerar jag mig på kravallerna i matchen mellan Hammarby och Djurgården, som spelades på Söderstadion, den 28 augusti 2006. Syftet med den valda avgränsningen är att utföra en mer fördjupad studie om pressens bemötande av fotbollsrelaterat våld. Den här matchen symboliserar på ett effektfullt sätt de våldsamheter som med jämna mellanrum förekommer i samband med möten mellan rivaliserade lag. Efterspelet till den här matchen har dessutom varit mer omskrivet än någon annan match på svensk mark.

The subject of this paper is to examine the view of diversity among ten teachers and three principals in the Swedish compulsory school. The purpose is to investigate how they relate to the diversity and in what ways it is involved in their work.The French sociologist Pierre Bourdieus basic ideas of habitus, capital and field are used as a theoretical starting point. The study is mainly based on interviews supported by literature in the subject area.The findings show that diversity is associated with ethnicity among all informants. The drawn conclusion is that this is partly due to the mediated picture but also since ethnicity mainly serves as a starting point in the literature..

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

Fo?ra?ndrade konsumtionsmo?nster som ga?r fo?retagen fo?rbi kan i la?ngden visa sig o?desdigert och det a?r da?rfo?r viktigt att identifiera dessa fo?ra?ndringar och analysera vad de inneba?r fo?r de inblandade. I dataspelsbranschen har ett nytt konsumtionsmo?nster va?xt fram da?r ma?nniskor i allt sto?rre utstra?ckning intar en a?ska?darroll ista?llet fo?r att sja?lva delta i spelandet. Elektronisk sport eller e-sport som det har kommit att kallas lockar miljontals tittare va?rlden o?ver och har bo?rjat fa? en betydande roll inom dataspelsbranschen.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Purpose: The purpose of the study is to in a comparative and causal way explore whether there is a relationship between risk and return and also how it is perceived on the Nordic financial markets.Theory: The theoretical frame of reference applied in the thesis is considered relevant inthe perspective of the study?s purpose and research questions. We have among other theories used The Capital Asset Pricing Model, The Efficient Market Hypothesis and various Behavioural finance theories.Method: The study has its starting point in a quantitative approach with a quantitative data analysis supported by secondary data extracted from Thomson Reuters.Empirics: The empirics contains regression analyses made from calculated secondary data of 240 randomly chosen companies from Nasdaq OMX Stockholm, NasdaqOMX Copenhagen, Nasdaq OMX Helsinki and Oslo Bors.Conclusion: The study conclusions show that there are both a negative and positive relationship between volatility and actual return on the investigated markets. Considering this prior statement we can conclude that the Capital Asset Pricing Model can?t correctly describe the actual relationship between the parameters investigated on the current sample.

This essay aims to explain the fluctuations in the Swedish transition rate to higher education between 1923 and 2002. With theories of human capital, and screening, as points of departure, seven variables are selected and their correlation with the transition rate investigated by use of graphs and tables. The variables are unemployment, youth unemployment, the supply of academics, cohort size, number of high school graduates from programs preparing for ensuing studies, relative wage trends for worker categories with differing levels of education, and structural phase. Results show that no single variable nor the theories of human capital or screening can explain the fluctuations in transition rate in full. Instead I propose a theoretic model which amalgamates the above and places risk aversion as the driving force behind the individual?s educational decision.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.