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Uppdragstagare eller arbetstagare? -skatterättens gränsdragning, F-skatt och beskattningskonsekvenser på en modern arbetsmarknad

Att arbetsmarknaden är i ständig förändring råder det ingen tvekan om. Produktionen av både tjänster och varor efterfrågar nya former för förvärvande av arbetsprestationer. Mer eller mindre nya grepp inom företagsvärlden som till exempel utkontraktering och projektanställningar vittnar om detta. Förändringarna gör att gränsdragningen mellan att vara arbetstagare och uppdragstagare inte kan förväntThe labour market is constantly changing. The production of both services and goods are now acquiring labour in new forms. More or less new tendencies in business management such as outsourcing and project assignments are realities today. These changes add complexity to the process of defining whether a person, the work performing part, is to be considered as employed by the principal or as an ent

Förenklade redovisningsregler – En redogörelse för vad mindre aktiebolag och revisorer anser

Syftet med vår uppsats är att utifrån svenska mindre aktiebolags, revisorers och expertorgans perspektiv redogöra för om förslagen i propositionen ”Förenklade redovisningsregler m.m.” och BFNs ”Allmänna råd för K2 - mindre aktiebolag” överensstämmer med vad de anser behöver förenklas. Syftet är också att redogöra för vilken funktion redovisningen har för de mindre aktiebolagen och vilka konsekvens

Problemområden inom K2-regelverket - kommer redovisningen för små företag att förändras?

Syftet med examensarbetet är att analysera om BFN stötte på problem vid upparbetningen, samt om vår expert och redovisningsekonomerna tror samma problem kommer att uppstå vid tillämpningen. Ändamålet är även att beskriva varför dessa kommer att bli problematiska och om andra problem kommer att uppstå. I teorin beskrivs gällande regelverk och kommande K2-regelverket för belysta problemområden samt

Is the city planned and built for me? : citizens’ experiences of inclusion, exclusion and (un)equal living conditions in the built environment

This paper is based on a study where four go-along interviews with a total of sixteen participants were conducted in three Swedish cities. The purpose of this study was to find out how different aspects and qualities of the built environment affected different persons in terms of experiences of inclusion and exclusion and strategies used to deal with obstacles in the environment. The study highlig

Anthropomorphic Machines : Implications of Human-Robot Social Interactions for Law and Society

Human-robot interactions are inherently different from interactions with other artefacts, as robots are autonomous. Furthermore, recent technological advances have also enabled robots to undertake roles that are formerly thought to be reserved for humans, e.g. as companions or lovers, since interactive abilities of robots and their autonomy are sufficient to evoke an automatic cognitive response -

Facilitating Immigrants' Employability: Educational borrowing and lending in the context of Swedish for Immigrants

In the Swedish context Swedish language skills are considered to be a crucial factor for an individual's ability to establish him/herself in society as well as on the labour market. Despite this, the Swedish organisation Swedish for Immigrants (SFI) has been exposed to extensive critique: Not enough students manage to establish themselves on the labour market, but get trapped in SFI. The purpo

Ambiguous truths? : people and animals in pre-christian Scandinavia

Abstract in UndeterminedIn our modern society peoples attitudes towards animals are inconsistent, to say the least. Behind these heterogeneous attitudes there are several economic and cultural aspects. What possibilities do we have of studying relations between humans and animal, between nature and culture, in the distant past? What are our starting-points? How do we understand realities that diff

Comparison of fatty acid profile in plasma phospholipids in women from Granada (southern Spain) and Malmo (southern Sweden)

We conducted a first pilot study on healthy women living in two countries with different dietary habits, Granada in the south of Spain and Malmo in the south of Sweden, in order to compare their levels of plasma phospholipid fatty acids, and to examine the relationship between the differences in food consumption. This study is part of a pilot study which is nested in the European Prospective Inves

Ximelagatran vs warfarin for stroke prevention in patients with nonvalvular atrial fibrillation - A Randomized trial

Context Inpatients with nonvalvular atrial fibrillation, warfarin prevents ischemic stroke, but dose adjustment, coagulation monitoring, and bleeding limit its use. Objective To compare the efficacy of the oral direct thrombin inhibitor ximelagatran with warfarin for prevention of stroke and systemic embolism. Design, Setting, and Participants Double-blind, randomized, multicenter trial (20002001)

Det ideologiska landskapet

The present work is one of nine parts making up the archaeological project The Öresund Fixed Link. The book begins with an account of all the features and artefacts that are considered to have belonged to the ideological sphere within the project. The focus is on two sites, one located on the coast, the other in the outer hummocky landscape. As regards remains on the coast, this work concentrates

Immunity and lifespan: answering long-standing questions with comparative genomics

Long life requires individuals to defend themselves against pathogens over prolonged periods of time whilst minimising damage to themselves. In vertebrates, pathogen defence is provided by two integrated systems, innate and adaptive immunity. Innate immunity is relatively nonspecific, resulting in collateral damage to hosts, and does not involve canonical immunological memory. In contrast, adaptiv

Från vitterhet till vetenskap : En studie över Kungl. Vetenskapsakademiens lärdomsklass under 1800-talet

In 1798 the Royal Academy of Science instituted a classification of its members, designating the last class to be filled by those engaged with world of learning and beautiful arts. This study maps the population of this “erudite class” and analyzes the negotiation of epistemic virtues and merits linked to the nebulous field from which the class drew its members. The article argues that a previous

Terror remembered, terror forgotten : Stalinist, Nazi, and nationalist atrocities in Ukrainian 'national memory

In the 1930s and 1940s, Ukraine experienced political violence on an unprecedented scale. Political violence by the Soviet government and the German occupation authorities resulted in the death of millions, through starvation, deportations, and massacres, and left wounds which still have not fully healed. Independently of the Soviets and Nazis, mass political violence was carried out also by the O

Procedural Aspects on Impartial and Independent Judging - How Can a Court Decide Whether Another Court and its Judges are Impartial and Independent?

Poland and polish courts have been the subject of much attention during recent years, because of alleged problems in relation to the organisation of justice in Poland. It has been claimed that new suggested legislation in Poland, and changes in the system for appointing judges, prevents courts in Poland from adjudicating justice in a fair and independent manner in accordance with the Rule of Law.