Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

This study is about Swedish football supporters located on the cheering section of the arena. These supporters are often being described as hooligans and as a threat to Swedish football. The aim of this study were therefor to provide further knowledge about the supporters on the cheering section and their culture. Questions about supporter behaviour and supporters own opinion on their effect at Swedish football and supporter culture were examined. The data was collected thru a web-based survey of Swedish football supporters.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

In this essay I plan to mainly write about the Christian church. However, I will shortly mention other parishes.In the first part I will in the first chapter write how the church saw earlier on HBLT (Homo-, Bisexual, Lesbians and Transgender) people. In the second chapter how the situation is today and finally in the third chapter I will try to see how the situation is in the future in both in a positive and negative aspect.In the second part I will write about Troy Perry, the founder of M.C.C. Metropolitan Community Churches). In the first chapter I will write shortly about when he was growing up, in the second about his vocation to become a minister and in the third chapter about his founding of M.C.C.In the third and last part I will in the first chapter write about the first years, in the second chapter about how it is today and in the third and last chapter what the elders in the church sees how the future will look like.My main question is to see if M.C.C.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Abstract Author: Maria StåhlTitle:  Level: BA Thesis in Media- och kommunikationsvetenskapLocation: LinnaeusUniversityLanguage: SwedishNumber of pages: 51  This report is a critical discourse analysis of the attributes that surround the word basic income/medborgarlön in four Swedish daily newspapers. The study explores how the text in the newspapers attributes the word and what the consequences might be for the readers and for the political agenda when it comes to the discussion of justice and responsibility. The attributes that characterizes basic income in the media are mostly negative and there is no discussion where work strategy and basic income is seriously spoken of. Work strategy is taken for granted and is not questioned by anyone. The alternative that basic income could be is being ridiculed which becomes clear by the attributes that are chosen. The figuration of basic income in these media is characterised mostly by negative and depreciatory attributes.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

This thesis paper discusses the results of a survey which was conducted to investigate the potential usefulness of mobile apps in the maintenance department at Perstorp Specialty Chemicals AB. The paper contains four sections, a theory section, a method section , a section that explains the functionality of the app, and finally a results section where the results and conclusions of the survey are discussed. The theory section explains and discusses relevant terminology used in the computer science field and in the maintenance industry. The theoretical model used in this paper is also discussed. The methods section gives a stepwise description of the project and a description of platform and software used.

This thesis paper discusses the results of a survey which was conducted to investigate the potential usefulness of mobile apps in the maintenance department at Perstorp Specialty Chemicals AB. The paper contains four sections, a theory section, a method section , a section that explains the functionality of the app, and finally a results section where the results and conclusions of the survey are discussed. The theory section explains and discusses relevant terminology used in the computer science field and in the maintenance industry. The theoretical model used in this paper is also discussed. The methods section gives a stepwise description of the project and a description of platform and software used.