488 uppsatser · sida 1 av 33
… real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the …
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 …
… most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article. The essence of the hypothesis is that a country, during its development, moves from …
En kvalitativ studie av lånemarknaden
… 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. What distinguishes income loan from a regular bank loan is that …
… eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk …
… most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article. The essence of the hypothesis is that a country, during its development, moves from …
… IASB om att införa ett nytt sätt att rapportera resultat, total recogniced income and expense. Detta rapporteringssätt tillhör det så kallade all-inclusive concept of income där alla transaktioner förutom de med aktieägarna räknas med i företagets resultat. I USA finns redan …
En fallstudie av Teliasonera
… most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article. The essence of the hypothesis is that a country, during its development, moves from …
… Detnya resultatrapporteringssättet benämns Statement of comprehensive income och harmånga likheter med den amerikanska standarden SFAS No. 130 ReportingComprehensive income som är utgiven av FASB. Statement of comprehensive incomemedför att resultaträkningens utseende förändras …
an empirical application on Swedish data
… brought up as a potential explanation within a qualitative framework. If farm income risk is higher in organic farming than conventional, a rational risk-averse individual would only convert if compensated by a sufficient risk premium. Therfefore, the observed hesitation of …
En kvalitativ studie om långvarigt försörjningsstödsberoende
We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term …
En kritisk analys av hur begreppet medborgarlön presenteras och inte diskuteras i dagspressen
… 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 …
Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
… 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 …
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 …
… undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and …
