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9462 Uppsatser om The Swedish Tax Authority - Sida 8 av 631
En läroplan utan stort tolkningsutrymme? : En undersökning av Lgr11 ur ett läsarorienterat perspektiv
This essays aim is to investigate the possibilities of subjective interpretation of Lgr11, the Swedish curriculum for elementary school. The assignment that the Swedish authority Skolverket got in 2009, was to create a curriculum that would grant that the students achievements would not be influenced by any subjective opinions and that all elementary schools in Sweden will give an equivalent education. In the Government bill this is a theme throughout the text and the Minister of Education has also claimed that this document will leave very limited space for subjective reading and interpretation. He says that Lgr11, in contrast to the previous curriculim Lpo94, will clarify what the purpose of the different subjects is and on what grounds the assessment of the students should be based.The method used is the literary theories of reader ? response as they are expressed by Literarycriticist Stanley Fish.
Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?
Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.
Att leva som andra : En kvalitativ studie om myndighetsutövande socialarbetares förhållningssätt till synen på normalitet i relation till funktionsnedsättning över tid.
The purpose of the study was to examine how exercise of authority social worker´s view and work with normality has changed. Together with the role of changes in society, as LSS (Act concerning Support and Service for Disabled), user influence and the principle of normalization had in this context. The material has been collected through a qualitative method with semi-structured interviews which were held with eight social workers. Three of them had not been active within the field of this study for more than ten years and five of them are currently working. The collected material was analyzed through the theoretical perspective social constructivism and the theoretical concept case management.
Internprissättning : Bevisbörda, dokumentationskrav och rättssäkerhet
As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.
En lärande organisation? - Kompetensutveckling inom en Polismyndighet
This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.
Länsstyrelsen i Uppsala län : En arkivhandledning
The County Administrative Board is an authority with big variations in their work. The fact that the County Administrative Board work with so many different issues makes it difficult for the general public to get an insight in what they do and what kind of archival material they create. This handbook is made to illustrate what the County Administrative Board do and how you can find your way to the archives and its documents, both as an employ and as a public visitor.The Handbook begins with a historical overview of the County Administrative Board, from the 17th century to today, with focus on the County Administrative Board of Uppsala. As the Handbook is made for both employees and for the general public several ways to enter the archives are described.Since the employees at the County Administrative Board of Uppsala have access to the archives them self the Handbook also provides detailed descriptions about how to find the way to the records. These descriptions both explains the way to archives organized in dossier and archives organized in chronological order, both provided at County Administrative Board of Uppsala.All the records that the County Administrative Board of Uppsala has generated though the years are not available in the building of the County Administrative Board but at The National Archive in Uppsala.
Regeln som splittrar - Om barnfamiljer och regeln om uppehållstillstånd före inresa utifrån internationella konventioner och svensk policy
Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.
Tillgänglighet för funktionshindrade på ett urval av svenska folkbiblioteks webbplatser ? sett utifrån biblioteksplaner och webbplatsundersökningar
Public libraries have an important roll of making information accessible to all people. This democratic right supports the cultural development in our society. When public libraries build websites offering information and services it can sometimes cause obstacles for impaired users. It is therefore our purpose to evaluate a selection of websites and library plans to examine how the libraries work with accessibility for these users. This thesis is based on theories of cognitive and human computer interaction, and information architecture.
Population genetic analysis and breed assignment of three Swedish horse breeds
The genetic relationship between three Swedish horse breeds was investigated using microsatellite data from 144 loci in 30 horses. The North Swedish Trotter is believed to have been crossed with the Standardbred in the 1950?s to produce a faster trotter. If true, the North Swedish Trotter should be more alike the Standardbred than what the North Swedish Draught Horse is, from which they originate. This was investigated using F-statistics and Nei?s distance in GENEPOP and GENETIX and cluster assignment in STRUCTURE.
En modern roll och ett modernt mandat? : -Studie över näringslivsansvariga i Kronobergs län
This study aimed to explore the perceived role and mandate of civil servants employed in municipalities in Kronoberg county. The study aimed to answer the question whether civil servants engaged in municipal economics have different perspectives on their mandate and role based on how said civil servants implement and manage policy tools available in Swedish municipalities. The study aimed to through policy tools theory explain how civil servants through four categories view the policy tools employed in the municipality. The study is based on the reasoning that policy tools influences exercise of authority that in turn influences view on policy tools. In order to study civil servants perspective on perceived mandate and role interviews were conducted with a sample of civil servants from each of the eight municipalities in Kronoberg county.
Kameraövervakning : En juridisk analys
Camera surveillance can provide good protection against certain types of crime, but it can also invade our privacy. The County Administrative Board monitors compliance with the rules by visiting those places to which the general public has access. They have to issue permits before general camera surveillance to those places which the general public has access. In certain cases, in stores for example, general camera surveillance is permitted only if the Country Administrative Board is notified in advance. The Data Inspection Board is a public authority and responsible for the camera surveillance for those places to which the public not has access.
Europeiskt arvsintyg : En granskning av det internationella arvsintyget i EU:s arvsförordning
The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.
PCB i byggnader : Handlingsplan för saneringsarbetet i Eskilstuna kommun
Polychlorinated biphenyls, PCBs, were used in elastic sealants in buildings during the years1956-1973. Studies of PCB have revealed that it is harmful for humans and animals,especially water-living predators and other top-predators. It is also a persistent organicpollutant and remains in the environment for a very long time. To reduce the levels of PCB inthe environment, it has to be removed from the buildings. According to Swedish law, theproperty holder has to decontaminate sealants with a PCB level of 500 mg/kg or above.
Avskaffande av revisionsplikten i småföretag- Hur påverkas berörda fåmansföretag?
The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.
Pedagogiskt arbete på folkbibliotek. En hermeneutisk studie av Biblioteksbladet under trettiotalet, sextiotalet och nittiotalet.
The aim of this masters thesis is to examine how the educational work of the Swedish public library was regarded in the Swedish library journal Biblioteksbladet at three different periods of the twentieth century, i.e. the thirties, the sixties and the nineties. Using a theoretical framework from the field of professionalization and a methodological framework of hermeneutics, it is shown that the educational work of the thirties can be described as having a focus on free learning whereas the educational work of the sixties can be described as having a focus on public utility. The educational work of the nineties focuses on the information seeking process of the user. It is noted that this development during the century can be understood as a shift of the cognitive authority of the public librarians.