The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

Uppsatsen beskriver junk bonds ur företagets perspektiv. Den första, teoretiska delen inleds med en genomgång av obligationsupplåning i allmänhet, där viktiga begrepp beskrivs. Därefter beskrivs den i detta sammanhang viktiga kreditvärderingen, med särskild tonvikt på junk bond-relaterade förhållanden. En beskrivning av den svenska räntemarknaden följer och den i detta sammanhang växande europamarknaden poängteras. Härefter sker en teoretisk genomgång av junk bond-marknadens uppkomst och historik, dess användningsområde, dess för- och nackdelar som finansieringsmetod samt den kritik som i många stycken har riktats mot den.

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

Folkhälsovetenskapligt program.

The concentration of acute phase proteins in serum is altered as a response to inflammation, infection or trauma. this makes these proteins potential biomarkers of unspecific pathological processes. In cattle, haptoglobin and serum amyloid A are the two acute phase proteins that show the largest increase in serum concentration as a result of inflammatory processes. The haptoglobin concentration has been shown to correlate to clinical signs as well as inflammatory processes found at post mortem examination. This feature could be useful prognosis of the individual as well as for monitoring the health status of a herd or identifying carcasses that shold be examined closer at the slaughter-house.

In our bachelor thesis we have strived to examine the representation of journalism students in Nicaragua. The freedom of press is much lower compared to Sweden and the journalist profession is protected by a certificate. It is also a high level of corruption within the country. Our investigation concerns who has access to the journalist education and the goal is to compare that with the public in Nicaragua. To be able to examine the representation among the journalism students we have chosen seven different aspects to examine, the sex of the student, witch social class they belong to, their academic background, religion, ethnicity, geographical belonging and political view.

Kronisk exacerbativ uveit (ERU) är en av de vanligare ögonsjukdomarna hos häst och drabbar hästnäringen svårt. Det är idag accepterat att sjukdomen är immunologiskt medierad och syftet med denna litteraturstudie är att klargöra de immunologiska mekanismer som ligger bakom sjukdomsförloppet. Detta genom att utreda vad som inducerar uveit och hur återfall av uveit uppkommer samt de autoimmuna mekanismer som är aktiva vid sjukdomen. Grundbulten i ett friskt öga är dess upprätthållande av ett immunprivilegium då en inflammation skulle kunna förstöra strukturer som inte kan repareras igen. Om de barriärer som upprätthåller ögats immunstatus bryts tillåts immunförsvarceller nå ögats strukturer, något som observeras vid ERU.

This is a qualitative study based on five semi-structured interviews in Sweden. The aim of the study is to explore what experiences non-monogamous people have of dating and the social support surrounding them. The study investigates what effects norms and normative structures have on non-monogamous dating. This is done through a thematic analysis with queer theory, and the underlying theoretical concepts performativity, heteronormativity, mononormativity, relationship escalator and queer temporalities. To help analyze the social support, we have used Bourdieu's (1986) theory about social capital.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

Perchlorate and chlorate are naturally occurring in the atmosphere, from here it sediments into groundwater and soil. The pollution is increased by discharges of perchlorate and chlorate from agriculture and paper mills. Bacteria capable of reducing perchlorate and chlorate to chloride and oxygen can be used to get rid of these contaminants. However an anaerobic environment needs to be sustained in order for this reaction to be used. For this reduction to work in an aerobic environment as well, a greater knowledge of the reducing enzymes, regulating factors and their corresponding genes is needed.