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9462 Uppsatser om The Swedish Tax Authority - Sida 5 av 631

Med- eller motborgare? En normativ studie om etisk asylpolitik

AbstractThis essay analyse, from a normative perspective, what can be exspected of an etical asylum policy. The theorical base is derived from Gerard Delanty´s notion of civil cosmopolitism.The ethical outlook is based on utilitarianism. The questions this essay answers are:1) Which are the basic premises for an ethical asylum policy?2) Does the Swedish asylum policy forfill these premises?The study analyses in general terms the Swedish asylum policy. It analyses both the asylum law and the work of the executive authority.The analyse also includes a brief look at two asylum cases.

Mediernas påverkan : En fallstudie inom djurrätt

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

Har intressenterna förtroende för revisorerna?

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

Parallel Registration of Ships

In present there is no Swedish legislation regulating bareboat registration of Swedish ships. Despite this absence however shipowners with vessels already registered in the Swedish Vessel Register do not hesitate to take advantage of the positive aspects of bareboat registration and thereby allowing the registration of their ships in another State as well. The fact that there is a lack of legislation in this area has left a legal loophole resulting in Swedish ships being registered in a second State without any regulation providing options or protection for the different parties involved. With this as a background, the main objective of this thesis is to analyze parallel registration of ships, its consequences and the future of dual registration in Sweden. To fulfil this objective another aim is to impart a collected legal and economical presentation of the problems that may occur when a bareboat chartered vessel is registered in two different States simultaneously.

Försvarsenhetens arkiv : Examensarbete på länsstyrelsen i Södermanlands län

The defence unit´s archive stretches over a time limit between the middle of 1971 to the end of 1987. The records the archive mainly contains are concerning the civil defence, inspection and construction of shelters, war- and crisis planning. The majority of the records are registered record, as often is the case with an authority?s archives. The main problems that occurred concerned what should or shouldn´t be public, the principle of provenance and what to prioritize; finish the project before deadline or make sure the records are prepared for a storage that ideally should last for several lifetimes..

Bilderbokens förmåga att skildra relationer : Analys av fem bilderböcker med fokus på relationen mellan barn och vuxna

This study analyses five different picture books from the last few decades. The aim of the analysis was to investigate how relations between children and adults are presented in the picture books. One way to achieve this has been to focus on the adults? presence or absence in the narrative, and also what kind of authority the adult(s) can have in the action and how it can affect relations between children and adults. The idea is that this degree project can be adapted for practical use in school.

Bolånetakets initiala och långsiktiga effekter

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Undantagande av handlingar vid Skatteverkets revision

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Hard Decisons, Soft Laws : Exploring the authority and the political impact of soft law in international law

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

Radon i flerbostadshus : Kartläggning av fastighetsförvaltarnas egenkontroll avseende radon

Radon is a hazardous substance that cannot be perceived by our senses. It has long been known that exposure to high radon levels for a long period of time will ultimately cause lung cancer. The Swedish Radiation Safety Authority estimates that 500 people die annually due to this. Although most of them are smokers, even non-smokers suffer from lung cancer caused by radon. The statutory value for radon in homes today is 200 Bq/m³.

En Elektrisk Kris : En studie om en kommun och dess lokala aktörers krisförberedelser vid ett omfattande elavbrott

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

En dag på arbetet: sjuksköterskeprofessionens informationspraktik

The aim of this thesis is to create an understanding of nurses' information practices. To be able to search, find, use and critically evaluate information is important, not just during studies, but also in professional life. This study is intended to deepen our understanding of nurses ' information literacy in a workplace context.The main questions are: What information do nurses need on a daily basis and how do they experience information activities? What factors determine the sources they use? Do information practices vary in the workplace? Do nurses? professional experiences impact on their information practices? Nine nurses were interviewed using semi-structured interviews. The interviews have been analysed through a hermeneutic approach.

Korruption och intressekonflikter : Hur hanteras offentliga intressekonflikter av den svenska lagstiftningen?

   Officially, Sweden has a very low level of corruption and in 2008 topped Transparency International?s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to be relatively common and quite widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the Swedish constitution, the public administration shall be governed by the principles on legality and objectivity. Grave violations of these principles are deemed illegal and contrary to the penal code provisions relating to bribery, public misconduct and breach of confidentiality.

Hälsa på webben. Utvärdering av interaktiva svenska hälsosajter för allmänheten.

Health on the Internet is a growing subject and many different organisations and companies offer customers various kinds of medical functions on the web. A common service is to offer users to ask questions and get answers from doctors cooperating with the health sites. There is however little knowledge of how much the health sites actually are used, and by whom. Several authorities and organisations both in Sweden, Europe and in the USA are investigating whether it is necessary to bring forward a certificating authority with the right to judge and examine all the health sites on the web. WHO, the World Health Organisation, proposed a solution for this, which was refused.

I strid med lagstiftningens syfte : En analys av det fjärde rekvisitet i skatteflyktslagens 2 § utifrån legalitetsprincipen

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

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