AbstractWriters: Karl-Johan Arnér, studentMentor: Karl LoxboInstitution: Social studies 91-120p at the institution of human and social studies at the university of Kalmar.Title: Taxpayers Association ? An analyse during 1975-2007Background: The organisation was founded 1921 and has today over 100 000 members. They are critical to a large welferestate and work intensive to decrease the taxes in Sweden. They have a paper for the members and the study explores the message in this paper. The purpose is to se if the message is an express for the neoliberal ideology.Question formulation:? In which ways have the Taxpayers association expressed neoliberal ideas during 1975-2007?? Does the organisation have the same opinions 1975-2007?Results: The organisation writes mostly about taxes.

Syftet med fo?religgande underso?kning a?r att studera hur en viss grupp flickor pa? gymnasiet upplever fo?ra?ldrarnas sto?ttning i sin skolga?ng. Studien a?mnar a?ven studera en eventuell a?tskillnad i hur sto?ttningen kan tas i uttryck beroende pa? fo?ra?ldrarnas utbildningsniva?. Begreppet sto?ttning har i studien operationaliserats med utga?ngspunkt i motivations- och fo?rva?ntansteorier och med hja?lp av Bourdieus teori kring kapital a?mnar studien att fo?rklara den reproducerande kraft som utbildningskapitalet hos fo?ra?ldrarna bidrar till.

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

AbstractTitle:A study of the internal communication at The Swedish Department of Taxes (En studie av den interna kommunikationen på Skatteverket)Number of pages: 36 (52 including enclosures)Author: Emma KreüTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Atumn 2006University: Division of Media and Communication, Department of Information Sciense,Uppsala UniversityPurpose/Aim: To resarch the internal communication within The Swedish Department of Taxes and the relationship between information sender and reciver.Material/Method: By contedning critical discourse analysis on The Swedish Department of Taxes? policy for internal communication and accomplish interviews with co-wokers in position of reciving information, in position of sending information and section managers.Main Results: The co-workers in position of reciving information felt they had a good communicational relastionship with their closest section manager, but not with the upper management.Keywords: Internal communication, communicational leadership, organizational communication..

I Sverige bera?knas 17 % av befolkningen ha en ho?rselnedsa?ttning, vilket inneba?r att det a?r den vanligaste sensoriska funktionsnedsa?ttningen. Idag finns det en ma?ngd studier som visar att ho?rselnedsa?ttning a?r relaterat till sa?mre psykisk ha?lsa. Acceptans av sin ho?rselnedsa?ttning har visat sig vara positivt fo?r ho?rselnedsatta och samvarierar med hja?lpso?kande.

I Sverige bera?knas 17 % av befolkningen ha en ho?rselnedsa?ttning, vilket inneba?r att det a?r den vanligaste sensoriska funktionsnedsa?ttningen. Idag finns det en ma?ngd studier som visar att ho?rselnedsa?ttning a?r relaterat till sa?mre psykisk ha?lsa. Acceptans av sin ho?rselnedsa?ttning har visat sig vara positivt fo?r ho?rselnedsatta och samvarierar med hja?lpso?kande.

Studien a?r en underso?kning om hur personal beskriver musikverksamheten i den omsorgsgren som erbjuder sysselsa?ttning fo?r personer med grav till lindrig intel- lektuell funktionsnedsa?ttning. Studien so?ker ocksa? svar pa? vilka reflektioner per- sonalen har kring musikverksamhet. Uppsatsens problemomra?de uppsta?r i ska?r- ningspunkten mellan det praktiska, vardagliga arbetet med musikanva?ndning i mo?tet med personer med intellektuell funktionsnedsa?ttning och uppsatsens pro- blemomra?de utifra?n det musikterapeutiska a?mnesomra?dets teori och tilla?mpning.Studien har den kvalitativa forskningsintervjun som metod.

Medarbetarnas kunskap och kompetens a?r fo?retagens viktigaste resurs fo?r att ha?lla sig konkurrenskraftiga. Det a?r da?rfo?r av sto?rsta vikt att denna resurs bevaras och utvecklas inom organisationen genom kunskapso?verfo?ring mellan ansta?llda. Fo?retags ledningsgrupper besta?r av individer som anses ha ho?g kunskap och kompetens och som tillsammans ansvarar fo?r hela verksamheten.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

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 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.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

Titel: Samspelet mellan anva?ndande av icke-moneta?ra belo?ningar och personalomsa?ttning i fo?retag.Niva?: C-uppsats i a?mnet fo?retagsekonomiFo?rfattare: Madelene Hassa och Rebecca NormanHandledare: Stig So?rling och Tomas Ka?llquistDatum: 2015 ? JanuariBakgrund: I dagens konkurrenskraftiga samha?lle har det blivit allt viktigare fo?r fo?retag att ma?na om sina medarbetare och beha?lla kompetens. Detta kan bland annat go?ras med hja?lp av olika typer av belo?ningssystem, varav icke-moneta?ra belo?ningar pa? senare a?r blivit allt vanligare.Syfte: Syftet med studien a?r att skapa fo?rsta?else fo?r samspelet mellan fo?retagsledningars anva?ndande av icke-moneta?ra belo?ningssystem och personalomsa?ttning i fo?retag.Metod: Studien a?r genomfo?rd med en kvalitativ design och en abduktiv ansats. Det empiriska materialet har samlats in via semistrukturerade intervjuer.

The scope of this project is to make a comparison of costs associated with wind and nuclear power in order to decide which one of these is the most suitable in the case of an increased demand for electricity. It is also investigated if there are other factors that can influence the choice of energy source.An average cost is calculated in terms of kronor per kilowatt-hour (SEK/kWh) using cost of investment, operation & maintenance and taxes & subsidies. Total investment cost is recalculated to production cost using the annuity method at three different interest rates (6%, 9% and 12%).The comparison is made between three cases of wind power and two cases of nuclear power. For wind power there are two ocean-based (300MW and 100MW installed capacity, respectively) and one land-based (60MW) wind farm. For nuclear power there is one EPR-reactor (1600MW) and one AP1000-reactor (1100MW).