Academic literature on the topic 'Löneförmåner'

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Dissertations / Theses on the topic "Löneförmåner"

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Halmberg, Sabina. "Beskattning av löneförmåner : förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15058.

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Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.    The legal rules that are treated in this thesis have a general meaning. Therefore the legal r
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2

Nordberg, Kristina. "Skillnader i löneförmåner mellan män och kvinnor." Thesis, Stockholms universitet, Sociologiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-85486.

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Mycket forskning har bedrivits om könslöneskillnader på arbetsmarknaden, så väl i Sverige som internationellt. Att kvinnor generellt sett har lägre lön än män är ett välkänt faktum och det har framförts en rad teorier till orsaken. Det har dock inte genomförts lika många studier rörande löneförmåner och detta har heller inte studerats på ett nordiskt material under senare år. Resultat ifrån nordisk forskning som genomfördes på data från år 1989 tyder på att könslönegapet riskerar att underskattas om löneförmåner inte inkluderas i lönemätningen. Dock indikerar forskningsresultat från USA snarar
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3

Grandin, Sara, and Anna Pettersson. "Fastighetsmäklare - mycket slit och dåliga villkor?" Thesis, University of Gävle, Department of Business Administration and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-584.

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<p>Fastighetsmäklare har ett rykte att de tjänar mycket pengar utan att anstränga sig. Stämmer detta eller är det bara en bild som media skapat? Med den bakgrunden valde vi att titta närmare på vilka lönesystem för fastighetsmäklare som finns i branschen. Med avgränsning till privatbostadsmarknaden och Stockholm-Uppsala regionen.</p><p>Syftet är att öka kunskapen om olika lönesystem för fastighetsmäklare på privatbostadsmarknaden.</p><p>Vi har även tittat på hur det fungerar med sjukpenning, föräldrapenning och a-kassa. Sedan har vi valt att titta på hur en mer traditionell lön ser ut och vilk
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4

Henning, Emma. "Elcykel - framtidens transportmedel? : Att arbetspendla och använda elcykel som löneförmån." Thesis, Uppsala universitet, Kulturgeografiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-341514.

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Climate change is one of the biggest challenges in today’s society. The way we use transportation plays a big roll in decreasing emissions, and achieving a healthier society. Commuting is a significant share of people’s use of transport, therefore the employer should play an important part in changing the way people commute to work. This research has studied how employers affect the way their employees commute to work and with what mode of transport they use. This study investigates the outcome of a project that is carried out within Uppsala municipality and towards its employees, regarding el
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Schering, Jessica. "Fringe benefits taxation The case of company cars as fringe benefits in Sweden : The case of company cars as fringe benefits in Sweden." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-246069.

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While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. Literature has showed how fringe benefits should be taxed for tax neutrality yet current taxations of fringe benefits cars in Europe have been found to cause significant deadweight losses. The prevalence of fringe benefits cars in Europe generally and Sweden specifically renders it relevant to in-vestigate how the taxation of fringe benefits cars affect economic welfare. Fr
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