The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt.

Abstract   Cinematic time is the most complex of all: it is composed of public time (clock), personal time (experienced) and in addition, it can run backwards, be contingent, stored and (re)created. The present study examines some aspects of cinematic time, with special reference to the instant, the moment and the present. The strictly defined instant or moment does not exist. It is a passage between the past and the future and it is impossible to record on film or a photograph. One example is the moment of death, which is an abstraction with zero duration.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

Our purpose with this study was to look at the pawnbrokers role in the Swedish welfare state from the customers perspective. Our purpose was also to see how the customers used the loan. We wondered why people used the pawnbroker's and how the pawnbroker's could be understood as a providing alternative related to the three spheres state, market and family? Above looking at previous science we also did three interviews with people who worked at a pawnshop, a budgetadvisor and a smaller investigation with customers of a pawnshop.We came to the conclusion that the customer needed the money from the loan to buy food in many cases, according to the investigation we did with the customers. According to the employees the customers needed the money for different things, such as paying the bills or unexpected expenses.

AbstractTitle: See each other on the Internet or on a café? A survey about social consequences of Internet usage. (Umgås på Internet eller på ett café? ? en studie om Internetanvändningens sociala konsekvenser.)Number of pages: 34 (including enclosures).Author: Carolin Johansson.Tutor: Else Nygren.Course: Media and Communication Studies C.Period: Fall 2007.University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The purpose is to get increased knowledge about the social consequences that may come up when young people at the age of 16-20 are using the Internet.Material/Method: The material consists of a questionnaire that I made with questions about Internet usage that 84 young people from five classes (from three different upper secondary schools) answered.Main results: To have access to a computer and Internet and the fact that broadband is more inexpensive now than before leads to an increased usage of the Internet. I found out that chatting, music/movies, searching for information and using the Internet for entertainment is what most of the participants spent the most time on while using the Internet.

Det har riktats mycket kritik mot snabblåneföretagens tillvägagångssätt att låna ut pengar. Antalet obetalda snabblån har ökat och allt fler personer skuldsätter sig. Enligt Kronofogdemyndighetens statistik från år 2012 har antalet betalningsföreläggande angående snabblån ökat till 53 709 ärenden, vilket är en ökning med 62 % jämfört med år 2011. Trots att det har införts krav på att genomföra kreditprövning har 16 av 22 snabblåneföretag varnats av Konsumentverket för bristfälliga kreditprövningar.Studiens syfte är att undersöka hur kreditprocessen genomförs vid snabblån. För att skapa en helhetsbild av bristfälliga kreditprövningar och återbetalningsproblem har snabblåneföretag, Konsumentverket, Kronofogden och Svea inkassos perspektiv undersökts.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Abstract:Title: Engelska (Svenska)Number of pages: 40 (47 including appendix)Author: Carl StrandTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to analyze how young people, in the ages 18 to 25, relate to the subject of file sharing, and what their attitudes to this phenomenon are. I aim to describe how they use file sharing, their knowledge about it, how their usage have changed due to the new copyright law, what their stands are on the question of resource control and management on the Internet, and what they think of the future of file sharing.Material/Method: The method being used is a qualitative focus group interview model, used to investigate how young people look at the subject of file sharing. The results of the interviews is then applied to a theoretical framework based on thoughts of Denis McQuail, Lawrence Lessig concerning creativity, copyright, resource management and file sharing on the InternetMain Results: My conclusion is that the widespread file sharing habits of young people is not only caused by the temptation of getting free stuff, but of the lack of commercial and legal alternatives. Youths are willing to pay for media if the distribution is superior to the illegal file sharing alternative. They are a generation of young people that has grown up in a society where the tendency in many fields has been to make everything faster and more effective.

Today endless choices exist for a customer in the grocery store in terms of information, products, brands and prices. Consequently, it is important for retailers and brand owners to gain insights in how they can manage to break through the clutter to reach the customer. Displays that include some kind of motion element are assumed to possess an attention grabbing ability, which is a necessary first step in influencing the customer?s decision making. Therefore we have explored whether so called dynamic displays are efficient in grabbing attention and influencing customer behaviour.

This paper is about how the contemporary discourses on the slut in various ways discuss sluttyness, and what consequences these discussions may be for those who see themselves as sluts. The study is based on five electronic interviews, conducted via instant messaging, with five people who consider themselves to be dealing with sluthood and that, according to their own definitions, identify themselves as sluts. My conclusion is that sluttyness, when given the opportunity to be discussed and problematized, visualizes power and normative systems between sluts. This means that sluttyness is more complex than only influenced by patriarchal oppression and hierarchy of femininity, as I show through an intersectional conscious analysis.  .