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9462 Uppsatser om The Swedish Tax Authority - Sida 9 av 631

En ängel och en demon. En idéanalytisk studie om tendensromanen En natt vid Bullar-sjön av Emilie Flygare-Carlén.

The purpose of this master?s thesis is to describe by a gender approach what ideas and values are expressed in the novel One Night at Bullar Lake and how they do coincide to a tendency. We also want to discuss authority and class divisions and how these can be connected to the novel and the author. Our final question is to examine in what way the voice of the female author is represented in the novel. To approach our material we use Yvonne Hirdman?s theories about the construction of sexes and Susan Sniader Lanser?s work about voices of female authors, as well as Horace Engdahl?s studies about the silent voice in literature.

Dömd eller bedömd? : en studie om bedömning av de nationella proven ur ett lärarperspektiv

The aim of this study was to analyze the assessment of the national tests seen from the teacher?s perspective. The national tests are performed in the Swedish school, classes 3, 5, 9, and the upper secondary school (gymnasiet). There has been an ongoing discussion regarding assessment and grading for a long time and it is of high interest now more than ever. The last control assessment done in 2009 by the department of school inspections on the order of the Swedish government, showed big differences between the assessments done by the teachers, and the assessments completed by the department of school inspections.

Vilka konsekvenser har Lex Uggla för fåmansbolag och deras ägare?: -En studie av 50 företag i Stockholm

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

Den engelska invasionen?

The Swedish language has for over six hundred years been under influence of foreign languages. Nowadays, it is the English language that undoubtedly affects it in largest scale - even though both French and especially German have had a serious influence through history. In an inquiry by behalf of the Swedish Government, named Mål i mun ? förslag till handlingsprogram för svenska språket (2002), one of the conclusions was that journalism is an important area that has to be under linguistic supervision to avoid a gradual weakening of the Swedish language. It is also a known fact that the Swedish sports writers has a tendency to use a lot of English words, even though there are equivalent Swedish ones applicable.

Carnegie: En studie av tillämpningen av "verkliga värden"

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

En studie av framväxten av en europeisk asyl-och migrationspolitik

This thesis treats the development of the European Union asylum- and migration politics and the EU member states transfer of authority to the European Union. The main purpose has been to look closer with the use of the application of theory of neofunctionalism and liberal intergovernmentalism on the European Union case. The focus will be to answer the following questions: How has the political development within EU asylum and migration policy developed through the period of The Single European Act to the ratification of the Stockholm program? And how can the chosen theory explain European countries transfer of national decision regarding asylum policy in favor of a supranational European asylum policy? Based on the available material of European Union programs and harmonization measures for this area I have attempted to understand to what extent the European Union?s development in the area of the asylum and migration politics can be explained through the theories of neofunctionalism and liberal intergovernmentalism. The result of my analysis is confirmation of the European Union development of the area of the asylum and migration policy and also a series of explanations according to the theories regarding the member states transfer of authority to the EU.

Barns rätt och äktenskapsåldern : En kritisk studie av svensk rätt i samband med de grundläggande principerna i barnkonventionen

The Swedish rules for marrying in Sweden are different for swedish citizens and foreigners. A swedish citizen has to have permission from"Länsstyrelsen"to marry before the age of 18 but a foreigner may marry without permission at an age of 15, unless a higher age is required by the foreign law. The main question in this essay is if the swedish international law concerning the age of marriage is compatible with the Convention on the Rights of the Child and/or the Swedish Constitution. The comparison is based on mainly two questions: Primarily the Swedish international law is discussed concerning which marrying age is good for the child. Thereafter it is discussed whether it is discriminating to have different marrying ages for swedish and foreign citizens.

Vindkraft och landskap

The current debate about environment and climate change has contributed to more andmore investment in alternative energy sources such as wind, solar and biogas. The Swedish Parliament has set the target that wind power should supply 10 TWh in 2015.In Sweden, wind power establishment began in the early 1980s. Since then the development has gained a tremendous momentum. The purpose of this study was to find out what problems wind power brings and what power relations that exists in connection with wind power establishment and how the landscape is affected by windpower construction, focusing on some cases in Falkenberg and Varberg. This study shows that wind power establishment is a very complicated process.

En bra skola för alla eller bara för eliten? - En analys av tydligheten i Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011

The purpose of this essay has been to study the comprehensibility and the plainness of chapter 1 and 2 in ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is one of the governing documents of Swedish upper secondary school. The Swedish government approved a national language policy in 2005 which involved an aim that the official Swedish language would be refined, easy and comprehensible. Plain language has since the eighties had a prominent place in Swedish research and science and is now a thought-out principle at almost every public authority. This essay has performed a linguistic text analysis, a plain language analysis, a plain language test and a critical discourse analysis on the two chapters from ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is common for all upper secondary school programs.

Är den svenska valutan anpassad för en långsiktigt hållbar utveckling? : ? vilka brister finns och hur kan de åtgärdas?

Money by definition is always a subjective human creation. Because of this it is unavoidablethat the physical and mental structure of a specific money system will have an effect on thesociety where it is circulating. With this fact as a starting point, the thesis is analysing whetherthe Swedish national currency, the crown, is consistent with a sustainable development. Theaim of the analysis is to: (a) identify the major shortcomings of the infrastructure of the crownin relation to its ability to support a sustainable development, (b) evaluate what possiblesolutions there are at hand to adjust for the shortcomings. The method used is purely based ontheoretical analysis, with emphasis on abstraction and causal simplicity.In a modern society, money is not only circulating as coins and bills, but also as digital assetstransferred directly between bank accounts.

Avskaffande av revisionsplikten : -         Alternativkostnader som kan uppkomma för de mindre företagen

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Barnets talan - en studie om beaktandet av barnperspektiv i den svenska Migrationsdomstolen : / The voice of a child - a study regarding a child perspective in the Migration Court of Law in Sweden

The following essay examines the conditions of whether a child perspective is recognised in the second authority of the new Swedish asylum process, the Migration Court of Law and inquire into the viewpoint of these decision makers as to what a child perspective in this context represents.The method used was a qualitative study that contained interviews with eight respondents, divided into four judges and four jurors. The material gained from the respondents was then analysed by using theories regarding a child perspective and theories that deal with interpretation of a text, ethics and court sociology.A few conditions of whether a child perspective is recognised has been revealed and we also found that the child perspective in theory is a wide perspective, that includes many aspects of how a child is recognised. In practice, however, the child perspective can be divided into two separate perspectives where one of them involves an adults view of a child?s perspective, and the other involves the perspective of a child, the child?s own view of its existence and perceived reality..

Does nuclear power plants affect house prices? : a hedonic price model of Forsmark nuclear power plant

Nuclear power plants existences have been well debated since the 70s (Swedish radiation safety authority, 2014). Accidents, risk and presence connected to nuclear power plants have been part of many studies around the world. Recent studies have shown a connection between prices of houses and the distance and presence of nuclear power plant in a surronding area of the house. This paper uses Hedonic price modelling to investigate the willingness to pay for an increased distance to the Swedish nuclear power plant, Forsmark. For the dependent variable selling price was used and the independent variables were number of rooms, living area, other area, lot size, selling year, building year and distance to Forsmark.

Hur uppfattar pedagoger att de bedriver undervisning i svenska och svenska som andraspråk? : En jämförelse mellan två skolor i olika områden

The purpose of this study is to investigate how two elementary schools work with Swedish and Swedish as a second language through four teachers thoughts and perceptions. My issues are: How do the teachers perceive the Swedish classes in the school, and how do they perceive that they are conducting it? Which examples of material for teaching do the teachers show me and how do they use it in each school? Do the work with Swedish and Swedish as a second language in the multi-ethnic school and the more mono-ethnic school differ according to how the teachers perceive they are conducting it? Do the teachers think that the equivalent education that is part of the curriculums values and mission always is maintained and why/why not? My study is performed from a sociocultural perspective. My conclusions are that the teachers from the multi-ethnic school are more aware of how to work with Swedish or Swedish as a second language regardless of the students ethnic or national origins. Some aspects of how the teachers work with Swedish are equal with each others, but there are differences to.

Lönekartläggning och handlingsplan : - en undersökning om det aktiva arbetet för jämställda löner

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

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