Search results

Uppsatsen behandlar 3:12-reglernas utveckling och grundläggande syfte, vilka problem som reglerna gett upphov till samt den nya löneunderlagsregeln som infördes den 1 januari 2014. 3:12-reglerna avgör hur stor del kapitalvinstbeskattad utdelning en aktiv delägare i ett fåmansföretag får ta ut. Kapitalinkomster beskattas efter en proportionell skattesats och förvärvsinkomster efter en progressiv This paper analyses the development of the 3:12 rules, their fundamental purpose and the complications associated with them. Furthermore, the alterations of the general rule considering the wage based allowance introduced on the 1st of January 2014 will also be examined. To be covered by the aformentioned 3:12 rules a company must be considered as a closely held corporation according to 56 kap. 2

Etableringsreformen trädde i kraft 2010 med syftet att underlätta nyanländas etablering i samhällslivet. Genom reformförändringen flyttades ansvaret från kommun till arbetsförmedling med följd att många inblandade myndigheter fick nya och förändrade arbetsuppgifter. Med den här uppsatsen har det undersökts vad etableringsreformens ökade krav på en fungerande samverkan mellan dessa myndigheter har

This bachelor thesis is looking at the swedish welfare-state after the past decades of liberalization of swedish politics. This is done by a simplified discourse analysis of the debates in the parliment that are about or contains the subject of the universal support for famillies called ”barnbidraget”. The support is paid out to every family with children below the age of 16 and is in the same amo

The goal with this thesis is to analyze the expansion of Brazilian soybean cultiva-tion since 2000, through a World Systems Analysis perspective. The exploratory objective is concerned with how the soy expansion relates to the notion of periph-ery, as this has been conceptualized through the theoretical construct of periphery conditions by Terrence Hopkins and Immanuel Wallerstein (1982). The pap

The aim of this study is to investigate the role and position of the principal in private, publicly funded schools in Sweden, and how they themselves interpret it. The Swedish school system has undergone several major changes during the past twenty years, and the results of these changes are still a frequently discussed and often appear on the political agenda. I have performed interviews with pri

Changes in the welfare state and what should comprise areas of welfare is a recurring topic on the political agenda. Not the least in Sweden there is a lively debate about changes in the welfare area and new players who enters the arena. While there has been a relatively widespread discussion of private actors in the welfare area has nonprofit actors come to be sidelined. However, we can now see a

The Kyoto protocol was the first tangible approach to prevent increasing amounts of greenhouse gases in the atmosphere. In order to attain this objective, the parties of the protocol decided to put restrictions on anthropogenic emissions caused by production in developed countries. This territorially defined production-based method of measuring might have been a misguided path though. Researchers

When concepts change in order to combat submerging problems on a global level, conclusively, the interpretation of these concepts will change as well. Green economy is replacing Sustainable Development as the basis for environmental discussions, with a focus shift between concepts that depicts an environmental approach more inclined towards economic growth and development, rather than environmenta

The subject of this thesis is polygamy – marriages between more that two parties. It is a phenomenon that in the present day is most prevalent as polygyny, which denotes marriages between one man and two or more women. The thesis’ research question is Can polygamy be justified? Polygamy is justifiable, if its existence in a society is considered to be desirable. Two normative theories, both libera

Sweden’s civil society is changing. The democratic civil organization, a symbol of the ideologically intertwined popular movement with its historical strive toward the welfare state, is increasingly adopting the concepts, resources and organizational models of the corporation. By challenging the member-run and altruistic ideals of the civil sector the process of corporatization is perceived as a t

This thesis takes the current Swedish mining-boom and the conflicts it entails as its point of departure. More precisely, it investigates the question of how to understand the position of the political establishment, defined as the present right-wing government, the Social Democratic Party and the mining-company organization SveMin, in relation to the Swedish mining-boom. This is done through a cr

This thesis aims to reproduce the study Esping-Andersen conducted in the seminal work “The Three Worlds of Welfare Capitalism” (1990) in a 21st century context. The study conducted in “Three Worlds” discovered that welfare states tended to cluster around three welfare-state regimes: social democratic, conservative and liberal. The purpose is to see whether the studied countries have changed during

When speaking in terms of institutional fragmentation in global environmental governance one might rather immediately notice that a certain degree of said fragmentation probably is a perennial characteristic in this context and, arguably, preferable. However, the degree varies rather widely in time, space and issue areas. Fisheries being an example of a relatively high degree of fragmentation, sin

Könsfördelningen i aktiebolagsstyrelser både i Sverige och inom EU är ojämn, även om klyftorna har minskat under de senaste åren. I den här uppsatsen utreds om införandet av en lag om könskvotering i aktiebolagsstyrelser skulle stå i strid med (i) den svenska aktiebolagsrättsliga regleringen, (ii) det lagstadgade skyddet för äganderätt/egendom och/eller (iii) den lagstadgade näringsfriheten, vilke

This thesis was written as an assignment from the Liberal Party (Folkpartiet) in Scania, Sweden. Its main objective was to describe the ideological views of eight members of the regional party on tax and welfare related issues. The subject was raised when the party within their regional political alliance agreed to raise the regional tax level, even though the party had strong ambitions to lower i

Corruption is often seen as a phenomenon resistant to change. The aim of this thesis is to explain the puzzle regarding why corruption sometimes diminishes in a state’s public administration. In order to answer the research question, how can decreasing corruption in a countries public sector be explained, a comparative case study of Estonia and Georgia is conducted according to Mills method of agr

The following thesis investirgates the elements of the governance theories Governance and Government in policy document relating to the interaction between Försäkringskassan and Arbetsförmedlingen. In my research I have, on the basis of government letters and other key policy documents, interpreted the characteristics of both the more softer negotiation focused management and a more hierarchical g

This thesis presents a psychosocial theory of human action, meant to explain man’s reaction to different social orders and help to understand how to create a better society. When man becomes an individual, he experiences an unbearable separetedness from the world and from himself. This creates a longing for reunion, that can be carried out in a love relation with another human or through action, w

The media has often been considered to have an important role in a democratic society as a channel for political communication and public information. Journalism’s primary roles are to inform citizens, make accountable those in power and allow different opinions to be heard. At a local level it is the local newspapers that fulfil this function. Media companies are however generally for-profit comp

During the 1990s the Swedish government was decentralized. Subsequently the states control over the governmental authorities decreased. The shifted steering enabled for local adaption’s and were meant to better meet citizens requests, constitute local solutions and in turn enhance the legitimacy for politicians. Priorities had thus to be done locally and the relation between the local authorities