Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its  influence, Labor Law not  beingany  exceptions.  In  fact,  some Labor Law institutions such as remuneration and utilitiescan have important tributary consequences.Because of this link, the author, in the present article, makes a tributary analysis of Labor Law, reflecting on aspects related to personnelcosts and their tax implications. / En la actualidad, el amplio desarrollo que ha tenido el Derecho Tributario hace que no haya rama del Derecho que no se relacioneen algún punto con éste, no siendo el Derecho Laboral una excepción. Así, algunas instituciones laborales como la remuneración y las utilidades pueden, asimismo, tener importantes consecuencias tributarias.En vista de esta relación, el autor, en el presente artículo, realiza un análisis tributario del Derecho Laboral, reflexionando sobre temas relacionados al gasto de personal y sus implicancias tributarias.

Temporary agencies are commonly used by Swedish companies today, and according to Coe, Johns and Ward (2009), this is because Sweden has a strict labor market regulation which makes companies afraid to employ workers on a permanent basis. By using temporary agencies, companies can come around the Employment Protection Act (EPA) which makes us question which parts of the EPA that companies consider as a problem and if the use of temporary agencies actually can reduce this problem for Swedish companies. Focus in this thesis is companies´ personnel costs, which means that the EPA and the use of temporary agencies are investigated with these costs in mind. Therefore, the purpose with this thesis is to investigate how the EPA affects Swedish companies’ personnel costs over the years 2007-2009, and examine if the use of temporary agencies can reduce these costs. A descriptive investigation is conducted in order to examine the purpose of this thesis. The study is accomplished through an Internet based questionnaire which is send to 68 randomly chosen companies all over Sweden, with 51-150 workers from no specific branch or geographical area. 32 companies participate in the study. From the descriptive investigation it is evident that the EPA has increased personnel costs for Swedish companies over the years 2007-2009. However, this happens indirectly through decreased flexibility making it difficult for companies to quickly adjust to changes in demand. Also, a majority of the companies are critical towards the EPA and show direct consequences’ of negative impacts experienced. Consequently, we suggest that the EPA is updated to fit the conditions of today´s labor market. Furthermore, temporary agencies reduce companies’ personnel costs by enabling them to hire workers and avoid costs as employment benefits and costs for absenteeism. However, the direct costs of temporary workers are higher than the direct cost for permanent workers. Therefore, we suggest that the use of temporary agencies should not be used instead of permanent employments but mainly in situations of escalating demand when greater flexibility is needed. Finally, the costs for permanent workers are reported in account category 7 “personnel costs, depreciation etcetera” and the costs for temporary workers are reported in account categories 5-6 “other external operating expenses” in the income statement. However, both these account categories are included in the same main category of costs. This means that the only difference in the income statement is due to the higher cost of temporary workers. Besides this, companies´ accounting is not affected.

<p>Temporary agencies are commonly used by Swedish companies today, and according to Coe, Johns and Ward (2009), this is because Sweden has a strict labor market regulation which makes companies afraid to employ workers on a permanent basis. By using temporary agencies, companies can come around the Employment Protection Act (EPA) which makes us question which parts of the EPA that companies consider as a problem and if the use of temporary agencies actually can reduce this problem for Swedish companies. Focus in this thesis is companies´ personnel costs, which means that the EPA and the use of temporary agencies are investigated with these costs in mind.</p><p><em>Therefore, the purpose with this thesis is to investigate how the EPA affects Swedish companies’ personnel costs over the years 2007-2009, and examine if the use of temporary agencies can reduce these costs.</em></p><p>A descriptive investigation is conducted in order to examine the purpose of this thesis. The study is accomplished through an Internet based questionnaire which is send to 68 randomly chosen companies all over Sweden, with 51-150 workers from no specific branch or geographical area. 32 companies participate in the study.<strong></strong></p><p>From the descriptive investigation it is evident that the EPA has increased personnel costs for Swedish companies over the years 2007-2009. However, this happens indirectly through decreased flexibility making it difficult for companies to quickly adjust to changes in demand. Also, a majority of the companies are critical towards the EPA and show direct consequences’ of negative impacts experienced. Consequently, we suggest that the EPA is updated to fit the conditions of today´s labor market. Furthermore, temporary agencies reduce companies’ personnel costs by enabling them to hire workers and avoid costs as employment benefits and costs for absenteeism. However, the direct costs of temporary workers are higher than the direct cost for permanent workers. Therefore, we suggest that the use of temporary agencies should not be used instead of permanent employments but mainly in situations of escalating demand when greater flexibility is needed. Finally, the costs for permanent workers are reported in account category 7 “personnel costs, depreciation etcetera” and the costs for temporary workers are reported in account categories 5-6 “other external operating expenses” in the income statement. However, both these account categories are included in the same main category of costs. This means that the only difference in the income statement is due to the higher cost of temporary workers. Besides this, companies´ accounting is not affected.</p>

The subject of thesis is elaboration of a calculation model of a product, which will serve for the purposes of supply-demand management and customer acquisition. The calculation model is intended for engineering company, which can use it for calculation of simple to moderately complex products.

This diploma thesis solve problematic of personnel costs in a construction industry. In theoretical part is described construction industry as a field, defined bussiness costs and personnel costs. Practical part is analyzing personnel costs in a construction industry by questionnaire survey and controlled interviews with representatives of enterprises. The research findings are summarised in conclusion and recommendations for construction companies in the area of personnel costs are proposed.

Bakgrund: Fotboll är världens största sport och har en global spridning över hela världen. Den utveckling som fotbollen har genomgått under moderntid har resulterat i att resurser har fått en mer betydelsefull roll i fotbollsklubbar. Fotbollsklubbar fungerar numera som investeringsobjekt för miljardärer som investerar stora ekonomiska resurser i fotbollsklubbarna. En fotbollsklubbs resurser är betydelsefulla men hur mycket påverkar resurserna det sportsliga resultatet? Syfte: Syftet är att förklara hur de allsvenska fotbollsklubbarnas resurser påverkar deras sportsliga resultat. Metod: Den här studien är en kvantitativ studie med en deduktiv ansats. Primärdata bestående av årsredovisningar införskaffades från ekonomiansvarig på respektive fotbollsklubb samt från fotbollsklubbarnas hemsidor. Insamlad data användes för att genomföra statistiska analyser. Slutsats: Studiens resultat påvisar att det finns ett signifikant samband mellan fotbollsklubbarnas ekonomiska resurser och deras sportsliga resultat. Studiens resultat påvisar även ett signifikant samband mellan hur mycket resurser som fotbollsklubbarna spenderar på humankapitalet och deras sportsliga resultat. / Background: Football is the biggest sport in the world and has a global spread throughout the world. The development of football in modern times has evolved into the fact that resources has had an increasing impact on football clubs. Football clubs have become an investment object for billionaires who have invested resources into football clubs. How much does resources affect the sporting success and do the clubs with the most resources have the best sporting results? Purpose: The purpose is to explain how the resources of Swedish football clubs affect their sporting results. Method: This study is a quantitive study with a deductive approach. Data were obtained in the form of annual reports from financial managers at each football club but also from the clubs' websites. The data is used to perform a multivariate regression analysis. Conclusion: The study's result shows that there is a significant correlation between the football clubs' financial resources and sporting results. The result also shows that there is a significant correlation between resources that football clubs settle on human resources and sporting results.