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Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
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 …
A Case Study of ire Möbel AB
… it is important to find new customers. An action that has been widely used is to enter foreign markets. Most firms are always seeking to maximize their profits, which can be achieved if an entry into a foreign market is performed. Due the European Union (EU), new economies open …
… readiness to act and their decision-making, and which ethical values they use to support their decisions. Our accumulation of data was performed with semi structured interviews with five teachers. The day before the interviews, the teachers received a case containing several …
… influence each other to European changes. The theoretical framework is used to analyze the Bosman case and the Cotonou agreement's implementation in a Swedish football context. The results of the study show that the Bosman case fundamentally changed European football and caused …
Datoranvändandets betydelse i undervisningen för elever i åk 7 i en Stockholmsförort
… for seventh graders in a specific school. To be able to find this out, we have used constructivism and sociocultural perspective on learning. We have gathered our empirical data for the study through participant observations and a focus group interview. We have also taken part …
gamla anor möter dagens behov
… that affect agricultural business and which risk management tools a farmer can use. A conceptual model has been made to show how certain factors affect a farmer’s risk proclivity, in order to describe how the perception of risk and the ability to repay loans are …
riskanalyser av fyra fallgårdar
… that affect agricultural business and which risk management tools a farmer can use. A conceptual model has been made to show how certain factors affect a farmer’s risk proclivity, in order to describe how the perception of risk and the ability to repay loans are …
… large amount of metal objects in their timber. These metal objects cause different types of economical losses in the timber refinement chain. To enable out sorting of logs containing metal objects already in the harvesting phase, Fortifikationsverket is interested of the …
Within system development users have rarely been involved or received much attention during the development. Most of the times, the primary focus within system development lies on insuring functionality, rather than making the system usable. The literature specifies that a non …
förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet
… somewhat foreseeable. Benefits in the form of cars, boats and holiday houses are all benefits that fall within the general rule in 11:1 IL. For benefits in the form of cars to be taxable the car actually has to have been used. While benefits in the form of boats and holiday …
Är användarmedverkan positivt för systemutvecklingsprocessen?
Computer use at work has risen considerably over the past fifteen years and is currently a relatively common phenomenon when 76 percent of women and 72 percent of men using the computer in their daily work (SCB Arbetsmiljörapport 2009).According to Gulliksen and Göransson …
En kvalitativ studie baserad på socialarbetares bedömningar kring ett enskilt fall
… answer is that the positive attitude to take foster care is a way for them to use their power.
en kvalitativ studie av socialsekreterares bedömningsgrunder vid ansökan om ekonomiskt bistånd
… has been to achieve profounded knowledge and understanding regarding the use of discretion among social workers specialized in social allowance issues. The Social Services Act, structured as a framework law in the Swedish context, provides the social worker with a certain degree …
En begränsning av ersättningsansvaret
Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden …
<em>Fallstudier i Botkyrka, Haninge och Nynäshamn</em>
… "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and …
