Sökresultat:
9537 Uppsatser om The Swedish Tax Agency - Sida 10 av 636
IKT i den nya lärarutbildningen : En kritisk granskning av det fjärde perspektivet
The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material. 27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.
Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?
Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..
När EU togs till folkhemsförsvaret - Översättningen av europeiska normer till Försvarsmakten
The Swedish Armed Forces have gone through a remarkable change. From beingan organisation built on the notion of countering a Soviet invasion it has evolvedto focusing on small, multilateral rapid reaction capabilities to be used within theframework of the European security and defence policy, ESDP.This thesis regards the change as a process of Europeanisation. Drawing fromsociological and historical institutionalism, it is shown that the Swedish ArmedForces in the post-cold war context was path dependent and unwilling to redefineits historical raison d?être. The origin of the ESDP Europeanised the nationaldefence policy, whereas the bureaucracy was still unwilling to translate the newstructural norms.
Homestaging : Fenomenet & avdragsrätten
Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, The Swedish Tax Agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.
Arbetslöshetsförsäkringen och individen : en studie om krav, skyldigheter och hänsyn ur perspektivet geografisk rörlighet
This paper describes the rules of the Swedish unemployment insurance as regards the demands on the individual, the obligation posed on the individual based on these demands and the considerations taken by the law regarding the specific situation and personal circumstances of the individual. Special attention is paid to the demand to be available to the labour market and what is considered suitable employment from the viewpoint of geographical mobility. This paper treats ?Arbetslinjen? (Everyone able to work, thereby contributing to his/her own and others' support, shall have the opportunity to do so.), and the amendments of ALF, the law (1997:238) about unemployment insurance, that became active between 1/1 2007 and 1/1 2008, since many alterations were introduced in this period.The result illustrates the demands posed on the individual for him/her to be entitled to unemployment benefit, and the far-reaching demands posed on the unemployed for him/her to be considered available to the labour market from the viewpoint of geographical mobility. The result also shows some of the specific situations and personal circumstances of the individual taken into consideration, but since the amendments are as recent as 1.5 years, the list can not be considered complete, as practice is limited in this field.This paper also treats the Official Employment Agency's monitoring function of the unemployed's willingness to work, and the effect of the regulations not being followed as strictly as per the letter of the law by the Employment Agency officers, leading to insecurity regarding the rights of the individual..
Att leva i ett kulturellt ingenmansland : En studie om adopterade och deras upplevelse av etnisk identitet i ursprungslandet
The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material. 27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.
TILLGÄNGLIGHET PÅ SVENSKA KOMMUNERS WEBBPLATSER : En kartläggning av kommuners arbete med att göra deras webbplats tillgänglig för personer med funktionsnedsättning.
Swedish municipalities' websites contain vast amounts of information that caters to a broad audience. For users to be able to access this information, it is important that the website is accessible, to everyone. 74 percent of people with disabilities states in a survey conducted by the Swedish Agency for Participation (2015a) that they use the internet to make contact with local municipalities, but simultaneously more than 1 out of 10 experiences difficulties associated with the use of computers and the Internet, according to Statistics Sweden (2014). The purpose of this study was to identify how Swedish municipalities are working to make their website available for people with disabilities. The study also examined what municipalities should do to make available their website and what difficulties are in the process of making a municipal website available. In working with this survey people who have insights into the subject and seven community representatives were interviewed.
Omstruktureringars betydelse för organisatoriska lärprocesser : Ett kunskapsperspektiv på att dela en verksamhet och köpa verksamhetsnära it-tjäsnter
The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.
Inhysning av struts :
The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions.
This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.
Skogspolitik i Sverige
For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.
Införandet av bemanningsdirektivet på svensk arbetsmarknad : vad innebär det för arbetstagarna i branschen?
The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.
Ökad användning av biodrivmedel i vägtransportsektorn : en styrmedelsanalys
The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010.
More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.
Sn?rjd i mossen. En arkeologisk unders?kning av de sn?rjda danska mossliken
This essay examines the ambiguous nooses that have been found around the necks of nine Danish bog bodies. By analysing and comparing these bog bodies and their archaeological context with earlier theories the aim is to create a more profound understanding of the individuals themselves, and the societies they belonged to. The aim is also to further investigate the symbolic meaning of the noose by discussing the concepts of ritual, sacrifice and punishment.
To analyse the bog bodies the agency theory and Guinevere Granite?s (2016) theoretical framework concerning reason of death and bog internment, are implemented. The overall conclusions that are established is that it is difficult to give one general answer that can explain why all the nine individuals ended up in the bog.
Svensk Kod för Bolagsstyrning : En förtroendeskapande åtgärd?
After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.
Hela världen i en matris
Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.