7 resultados para gift taxes

em Dalarna University College Electronic Archive


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If you move from Sweden to Portugal to work as an Art Director at an Ad agency, there are certain things you ought to know. Perhaps even before you decide to move. There are a lot of things that are quite different if you compare Portugal to Sweden, not only the language, but also the design, software, working hours and much more. You have for example two month with double salary, you work till six p.m. and when it comes to maternity leave, you have 100% compensation with no taxes the first four months of every pregnancy. The tasks you have to handle as an Art Director in Portugal may, as in Sweden, be various. The difference is more how you solve your task and what the design looks like. As a Swede in Portugal the solution will probably look like a mixture between the Portuguese “expressive” and the Swedish “clean” design. This degree project discusses questions that might turn up when a Swede gets employed as an Art Director in Portugal. What will the salary be? When, in the morning, is it time to show up at the office? How many weeks of vacations are entitled? There are a lot of distinctions, but also a lot of similarities. The report is mainly based upon the author’s own experiences of the Ad agency McCann-Erickson in Lisbon. The history of McCann-Erickson starts in New York, 1930 and grew rapidly into one of the leading corporation with agencies all over the world. It is still today one of the world’s largest Ad company with clients like Coca-Cola and General Motors, and the slogan “truth well told” still lights up all their agencies after almost a century, just like a leading star.

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AssiDomän Frövi board mill has in cooperation with students from Graphic Technologyat the University of Dalarna a degree project that involves developing package solutionsin carton material from AssiDomän Frövi. This year the basic condition was to use theweights 270g/m2, 300g/m2 and 330g/m2 and choose between Frövi Bright, Frövi Lightand Frövi Carry.The packages were supposed to be in the segments industrial products,chocolate/sweets and beauty products/cosmetics. Two packages were produced in thesegments industrial products and beauty products/cosmetics.The first package, produced in the industrial segment, contains textile color and templatesand the second package is a gift package and contains nail polish.The investigation part of the project deals with how the packages today are fit forrheumatics in opening purpose.

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The aim of the study was to see if any relationship between government spending andunemployment could be empirically found. To test if government spending affectsunemployment, a statistical model was applied on data from Sweden. The data was quarterlydata from the year 1994 until 2012, unit-root test were conducted and the variables wheretransformed to its first-difference so ensure stationarity. This transformation changed thevariables to growth rates. This meant that the interpretation deviated a little from the originalgoal. Other studies reviewed indicate that when government spending increases and/or taxesdecreases output increases. Studies show that unemployment decreases when governmentspending/GDP ratio increases. Some studies also indicated that with an already largegovernment sector increasing the spending it could have negative effect on output. The modelwas a VAR-model with unemployment, output, interest rate, taxes and government spending.Also included in the model were a linear and three quarterly dummies. The model used 7lags. The result was not statistically significant for most lags but indicated that as governmentspending growth rate increases holding everything else constant unemployment growth rateincreases. The result for taxes was even less statistically significant and indicates norelationship with unemployment. Post-estimation test indicates that there were problems withnon-normality in the model. So the results should be interpreted with some scepticism.

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Syfte: Att mäta turisternas konsumtion i samband med ett större idrottsevenemang samt att beräkna skatte- och sysselsättningseffekter till följd av denna under Skid-VM i Falun år 2015. Metod: Turisternas konsumtion har i denna studie mätts genom att ett urval av besökarna på Skidspelen 2013 fört dagbok över sin konsumtion. Vi har även använt sekundärdata i form av en konsumtionsundersökning som är genomförd under Svenska Skidspelen 2012 samt uppgifter från en rapport författad av HUI Research AB. Slutsats: Tre olika scenarion har använts för att beräkna skatte och sysselsättningseffekter. Ett lågt scenario där vi räknar med 140 000 sålda endagsbiljetter vilket är samma antal som Skid- VM i Falun 1993. Ett medelhögt där vi räknar med 200 000 sålda endagsbiljetter vilket är vad arrangören förväntar sig samt slutligen ett högt scenario med 270 000 sålda endagsbiljetter vilket är vad som såldes under Skid-VM i Oslo 2011. Beroende på valt scenario kommer turisternas totala konsumtion i regionen att uppgå till mellan 147 och 197 miljoner kronor. Denna omsättningsökning uppskattas leda till att mellan 85 och 111 arbetstillfällen skapas i regionen på kort sikt. Summan av samtliga skatter och avgifter uppgår till mellan 27 och 36 miljoner kronor.

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Föreliggande vårdvetenskapliga studie har som syfte att avtäcka och synliggöra glädjesom idé i vårdandets värld. Glädje sammanbinds med vårdandet genom kärleken somden tongivande kraften hos glädje. Vårdandets sak har genom historien alltid varit attlindra lidande och att tjäna liv och hälsa i en anda av kärlek och barmhärtighet. Dennastudie om glädje i vårdandet har en övergripande idéhistorisk inriktning och resultatetsammanställs i form av ett idémönster. Tolkningen sker genom en hermeneutisk ansatsmed fokus på förståelse av själva vårdandet. För att djupare förstå glädje, dessursprungsidé, väsen och uttrycksformer granskas begreppet ’glädje’ och de näraliggandebegreppen ’glad’ och ’ljus’ i etymologiska ordböcker samt i svenska, engelska ochlatinska ordböcker. Som stöd för tolkningen används klassiska texter innehållandefilosofers tankar om glädje. Glädje som idé glimtar fram i form av ett sjufaldigtmönster. Detta mönster innehåller särdrag hos glädje och det hjärtas natur somrespektive särdrag förverkligas i. I andlig mening utgör hjärtat livets medelpunkt ochkänslornas hemvist. Mönstret bildar bakgrund och blir vägledande vid den hermeneutiska läsningen omglädje, så som den framträder i berättelser om vårdande under åren 1900–1933. Dehistoriska källorna utgörs av facktidskriften Svensk sjukskötersketidning, böcker medberättelser om vårdande, arkivmaterial samt läroböcker om vårdarbete. Resultatetmynnar ut i ett idémönster, där idéer om det som gör glädje verksamt som vårdandeframträder. Dessa är det sanna hjärtats rena glädje – kärlek, glädje är ett kärleksbevis.Det brinnande hjärtats djupa glädje – livsglädje, glädje inspirerar och genererar kraft.Det bärande hjärtats glansfulla glädje – generositet, glädje är en gåva till den andra medlöfte om hjälp. Det inbjudande hjärtats glittrande glädje – gemenskap, glädje inbjudertill gemenskap. Det upprymda hjärtats uppsluppna glädje – integration, glädje gör attmänniskan kan glömma sitt lidande och närma sig den hon önskar vara. Detstämningsfulla hjärtats högtidliga glädje – bevärdigande, glädje skapar en anda ochatmosfär där människan upplever sig hedrad. Det fridfulla hjärtats stora glädje –räddning, en glädje visar sig när människan har erhållit det som kan begäras av gott ochundsluppet ont och är förnöjd med sin levnads lott. Förhoppningen är att dennagrundforskning ska öppna för ett nytt seende som kan leda till att glädjeuppmärksammas i vårdandets värld och artikuleras där.

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To finance transportation infrastructure and to address social and environmental negative externalities of road transports, several countries have recently introduced or consider a distance based tax on trucks. In the competitive retail market such tax can be expected to lower the demand and thereby reduce CO2 emissions of road transports. However, as we show in this paper, such tax might also slow down the transition towards e-tailing. Considering that previous research indicates that a consumer switching from brick-and-mortar shopping to e-tailing reduces her CO2 emissions substantially, the direction and magnitude of the environmental net effect of the tax is unclear. In this paper, we assess the net effect in a Swedish regional retail market where the tax not yet is in place. We predict the net effect on CO2 emissions to be positive, but off-set by about 50% because of a slower transition to e-tailing.

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Fundamental questions in economics are why some regions are richer than others, why their economic growth rates vary, whether their growth tends to converge and the key factors that contribute to the variations. These questions have not yet been fully addressed, but changes in the local tax base are clearly influenced by the average income growth rate, net migration rate, and changes in unemployment rates. Thus, the main aim of this paper is to explore in depth the interactive effects of these factors (and local policy variables) in Swedish municipalities, by estimating a proposed three-equation system. Our main finding is that increases in local public expenditures and income taxes have negative effects on subsequent local income growth. In addition, our results support the conditional convergence hypothesis, i.e. that average income tends to grow more rapidly in relatively poor local jurisdictions than in initially “richer” jurisdictions, conditional on the other explanatory variables.