Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate Transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where Transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

This study focuses on the encounter between the academic librarian and the academic library user with a specific need for information. The aim of the study is to examine the process of mediation of information and to uncover any inherent problems or systemic inertia that may occur within that process.Special attention has been given to information-seeking behaviour in the digital age and the possibility of viewing information literacy as a meta-literacy. The difference between the surface web and the academic invis- ible web is also investigated. Empirical data was collected by the use of ethnographic fieldwork at the Karolin- ska Institutet University Library over a period of five weeks. The data is analysed using actor-network theory as a point of departure.

AbstractWe live in a world today that is characterized by the Internet. We can get hold of people on the other side of the globe whenever we want and we can purchase what ever we want, from who ever we want, anytime we want. This development has made it important to find systems of dealing with the payment in a safe and secure way, both for a private person as well as for a company, when you do Transactions with people far away, and those systems is the core of this essay. As a private person you sometimes need to transfer money to family members who live abroad and you can then use clean payments. This means that banks all over the world has systems which makes it easier when their customs wishes to transfer money abroad.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Elektronisk handel är på väg att bli allt vanligare. Detta examensarbete behandlar en av de två olika typerna av elektronisk handel, nämligen webhandeln. Den andra varianten är EDI. Webhandel är den elektroniska handel som bedrivs mellan företag och privatpersoner, till skillnad från EDI som är handel mellan företag.Det har blivit allt vanligare att företag kan erbjuda sina kunder att både beställa och betala via Internet. Det finns några olika sätt att betala för sina inköp, nämligen med betalkort, att vara medlem i ett shoppingtorg eller att använda digital valuta.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.