Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

In the world we live in today the environmental issues has become increasingly important, and we have begun to realize that we can not continue to use fossil fuels at the rate we do. When it comes to generating electricity we are constantly trying to come up with cleaner and more efficient solutions. The fuel celltechnology is one such alternative and has been around for over 100 years. Yet, it is not until now that the world has started to notice this great technology. The fuel cell has been developed in several areas and can today be used for handheld electronics, vehicles and small settlements.

As EU?s authority increased the number of lobbies in Brussels grew. Today there are approximately 15 000 lobbyists in Brussels. EU decisions and EU directives can have a huge impact on companies and organizations. They can however influence these decisions and directives through lobbying.

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

Fisksätra has a historical background that goes back to the battle between Russia and Sweden that took place in 1719. This battle is known as "Slaget vid Stäket". Today there are plans to develop Fisksätra as a tourist destination where focus lays on the historic factor of the battlefield that took place there. As of this a project called the HAMN project has started to try to develop a new experience park at this destination unlike any other.The aim of this essay has been to study how much potential this experience park has to become a popular tourist destination in the future, while looking at the potential interest of the foreign tourists. This essay is written as an assignment for Göran Andersson, who is in charge of the tourism department at Södertörns Högskola.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

AbstractThis study deals with NTA in preschool and the purpose of the study is to find out how the NTA project works out in practice. In the empirical study I have used questionnaires as a research method (Trost2001). Questionnaires have been sent to preschool teachers in the whole of Sweden to get as good a selection as possible. The responses received have been processed and analyzed. The results are reported below.The majority of the teachers thought it worked well to work with the NTA.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The purpose of this study is to understand the factors that are affecting students at the Technology and Electricity- and energy programs in their choice of studies and vocation. The study is a comparative case study and quantitative method has been used in the form of questionnaires. The result shows that students do not like to be affected by another person but believes that they themselves have made their choice. Interest turns out to be the biggest influence factor of choice for both students at the Technology and Electricity- and energy program. For Electricity- and energy students have also access to work had some impact.The parents' education level was higher for Technician students and their parents worked with occupations requiring university degrees.

Politics in today's society unfolding more and more in the media, but the media content is limited. Therefore, the media must constantly make choices, choices which are specific to each object. The purpose of this study is to examine how Olof Palme is portrayed as a politician and private individual in the documentary film Palme - älskad och hatad, and also how Carl Bildt is portrayed as a politician and private individual in the documentary film Bildt - excellensen.To study the documentary films I use a qualitative textual analysis with a focus on a narrative analysis. In the narrative analysis, I have been inspired by the categoricalcontent- based approach to study the documentary films. In my analysis, with the help of theories of mediatization of politics, documentaries and stories, I interpret and analyze the films to make them more understandable.The conclusions of the study is that Palme in his role as a politician is portrayed as a humane person who cares about the individual.

It has become more important how to communicate via the Internet. It is necessary to highlight interesting features and to capture the visitors interest. Members of Jönköping Sport dance club (JSDK) were not quite satisfied with their website. The purpose of this study was therefore to create a design for a website which met the demands made by the members and also appealed to other visitors..

This examination paper is about diseases of rats. The examination paper also includes sampling techniques, administration techniques and radiography. A detailed account of diseases of rats and their symptoms has been included. This examination paper is primarily written for veterinary technicians but also for others with interest in the subject. .