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9537 Uppsatser om The Swedish Tax Agency - Sida 12 av 636

Effektiv tillsyn av pågående verksamheter i Piteå kommun med MIFO fas 1 som verktyg : Underlag för strategival

The purpose of the study was to investigate how inventories of suspected polluted areas as a part of the planned control of existing companies cab be designed in order to achieve as great effect as possible. The study was conducted in cooperation with Piteå municipality. An analysis of regional inventory projects, local municipal strategies and a pilot study in Piteå was conducted. The experience from both the regional projects and the pilot study was that in order to achieve an effective control a number of factors were inportant: an efficient selection of companies, a good dialogue between the controlling agency and the companies, sufficient resources, education of municipal inspectors and guidance for decisionmaking. Another inportant result was that the municipal planning can prevent an efficient inventory if the control of city development projects is allowed to take time from the planned control.

Kulturens makt: En postkolonial analys av Sidas kulturbistånd

The aim of this thesis is to describe and analyse the ideology behind Sida's cultural aid by using postcolonial theory. We want to analyse the discourse on cultural aid that is found mainly in Sida's publications. The interpretation of the sources is made with a hermeneutic base and by using postcolonial theory in combination with Paul Ricoeur's theories on the function of ideology: 1. ideology as distortion, 2. ideology as legitimation, and 3.

Uttag av kvalitetsvirke a björk - potential och problem

The purpose of this report is to illustrate potentials and problems with withdrawal of quality timber of birch. The purpose is also to describe possible ways to increase available quantities of quality timber. Former research is reviewed as introduction. The study begins with a prognosis of future volumes of birch timber based on consequence analyze by Swedish Forestry Agency. To illustrate the importance of active maintenance, two stands are estimated and simulated in the Heureka module StandWise.

Inte bara invandrare? : Diskursiva villkor för våldsutsatta tjejer i etniska minoritetsgrupper

A mapping process is ongoing in Sweden concerning a phenomenon known as ?honour related violence?. The explanations of ?honour related violence? often focus on culture and ethnicity, thus establishing differences between the majority society and offenders and victims. Given that some scholars critique mapping for focusing on predetermined objects, my aim is to study discursive conditions for abused girls, who are constructed as being from within ethnic minorities, in relation to their contact with the Swedish welfare system.

Privata skogsägares attityder och anpassningar till klimatförändringar : En fallstudie i Kronobergs län

Conditions for Swedish forestry are expected to change in the future due to the climate. Among other things, increased production is expected in a warmer climate, mainly because of a longer growing season. With the changing climate risk of damage by such as insects, fungi and storms are expected to increase. Hence, it is of highest importance for private forest owners to spread these risks in the way they cultivate their forest. In this study a qualitative method was used to examine ten private forest owners with forest properties within Kronoberg county, Sweden in their attitudes and actions to prepare in terms of climate change and if they have been affected by the climate change debate in their forest decisions.

Konvertering av webbapplikationer från ASP till ASP.NET

This dissertation is carried out on behalf of Two i Sverige AB. Two is a consulting agency which primarily works with the development of homepages. The company has several of its complete applications written in ASP e.g. the development of homepages. At the agency they have seen benefit migrating these applications from ASP to the more flexible environment ASP.NET.

Går Sverige mot en mer hållbar energianvändning?

Sambandet mellan samhällsutvecklingen och de växande miljöproblemen kom i slutet av 1980-talet att få en allt mer framskjuten roll på den politiska agendan i Sverige. I och med att energianvändningen står för en stor del av miljöproblemen har allt fler kommit att inse vikten av att uppnå en hållbar situation för energianvändandet. För att se hur arbetet mot en hållbar energianvändning fortskrider har International Atomic Energy Agency (IAEA) tagit fram en modell för detta. Studiens övergripande syfte har varit att analysera huruvida Sverige går mot en mer hållbar energianvändning med hjälp av IAEA:s indikatorer. Teorin i studien har baserats på grundläggande miljöekonomiska resonemang.

Massmedias makt i bolagsstyrningen : Om och hur massmedial publicitet påverkar bolagsstyrningen

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

Aktörer och strukturer inom svenska statsvetenskap : En granskning av tre statsvetenskapliga bidrag till aktör - strukturdebatten

The purpose of this essay is to critically review three different contributions to the agency ? structure debate from a political science perspective. My opinon is that the agency ? structure debate is one of the main problems within the social science. The theories which I will examine are Lennart Berntsons theory from 1974, Lennart Lundquists from 1984 and Walter Carlsnaes from 1992.

Annonsering och produktplacering i sociala medier : En studie i hur annons- och produktplaceringsmarknaden fungerar i bloggvärlden

Today it is very common to use different kinds of social media to connect with each other and get the latest updates on things. Some people today also feel that they want to share their lives by writing a public blog. The blog-market has exploited the last few years and today blogging is about a lot more than just getting attention by writing about your day. Many young bloggers make money by having advertisements and by doing product placements on their blogs. This study investigates the relationship between companies and bloggers.

Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, The Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Bilder av barndom : Hur makt och ålder framställs i sex nutida svenska bilderböcker

This essay examines how age, power and agency is represented and reproduced in contemporary Swedish picture books.This is done through a combination of discourse analysis and literary analysis.It uses theoretical perspectives from sociology, and views childhood as a social construct. It sees discourse and language use as both representing and constructing social reality in the tradition of Norman Fairclough and critical discourse analysis. The main results is that the discourses of childhood in the material construct children as a separate group in society, and childhood as a special time in life. Children is portrayed as both social actors and in need of protection from adult themes and worries..

En studie om fastighetstaxeringssystem : -Vad kan Sverige lära av England och Wales

According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

Revision av miljöledningssystemen i statliga myndigheter : Utvärdering av ett verktyg i det systematiska miljöarbetet

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Undersökning av luftkvaliteten vid småskalig biobränsleförbränning i två kommuner med modellsystemet VEDAIR

An Internet application, VEDAIR, for estimation of air quality in regions with small-scale combustion of bio fuel has been developed by Swedish Meteorological and Hydrological Institute with financing from Swedish Energy Agency and Swedish Environmental Protection Agency. The model contains user interface and a coupled model concept where concentrations of atmospheric pollutions are calculated for regional, urban and local contributions. In this report the model is described and a first study of air quality considering PM10 (particles with a diameter less than 10 µm) in two Swedish municipalities, Vänersborg and Gnosjö, is introduced.According to the result, there are areas with poor air quality even in smaller Swedish municipalities, mostly due to high emission from buildings with older wood heating furnace without hydraulic accumulator.In Vänersborg three areas were analysed in VEDAIR for the year 2003: Vargön, Mariedal and the downtown district. In the whole municipality the upper evaluation threshold for PM10, which is defined as 14 µg/m3 for annual average, was exceeded due to background contribution of particles. In all areas, however, the concentrations of PM10 were less than the environmental quality norms.

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