Skatteverket identifierade tidigt förekomsten av koncerninterna skatteplanerings-förfaranden med ränteavdrag. Regeringen befarade att den svenska skattebasen skulle urholkas om åtgärder mot dessa förfaranden inte vidtogs. 2009 infördes de första ränteavdragsbegränsningsreglerna för att sedan utvidgas 2013. De svenska reglerna har effekten att utländska bolag drabbas av begränsningarna i högre omfattning än inhemska, vilket innebär att reglerna riskerar att inskränka den fria etableringsrätten inom EU.Syftet med uppsatsen är att utreda huruvida de svenska ränteavdragsbegränsningsreglerna är förenliga med etableringsfriheten inom EU. Frågan kring reglernas förenlighet med EU-rätten är viktig för alla som verkar på den inre marknaden inom EU.

AbstractPurpose/Aim: The aim of this paper is to find out how the company Japanporten can improve their communication through their website. I want to find possible weaknesses in the communication style, and suggest solutions to those. All for the purpose of managing to create understanding and interest to fulfil the purpose and goal for the communication.Material/Method: I have used a qualitative research method, where I have interviewed the manager of Japanporten and made an contents analysis of their website.Main results: Japanporten supplies good functions on their website. The have a clear purpose and explain who they are and what the can do for the visitor. The main weakness is the argumentation to create and keep an interest from the visitor.

The aim of this study was to investigate how four middle school teachers use and process the contents in read-aloud books, to stimulate the pupils interest in reading and increase reading comprehension. A qualitative approach was used to collect data, through interviews and observations. The findings show that all of the teachers work with read-aloud books regularly. The teachers state that read-aloud books have a positive effect on pupils language, vocabulary, reading comprehension, imagination and ability to reflect. The teachers have three distinctive purposes with read aloud-books, a moment of relaxation, create an interest in books and increase the pupils reading comprehension.

The aim of this study is to examine ways of writing experiences of the strange and different, experiences of the other in his or her otherness and experiences of suffering. The study focuses possibilities and limits for the writing of these experiences and aims at finding a tangible way of writing literature. Part of the aim of this study is to elaborate a proposal for a way of writing experiences of the strange and different, experiences of the other in his or her otherness and experiences of suffering.    The material for the study consists of three different approaches to literature, in which theories on literature or analyses of literary works are presented. This material is initially analysed in separate analyses in which conceptions, strategies and methods for writing experiences of the strange and different, the other and suffering are identified. Secondly, the material is analysed in a comparative analysis, aimed at finding similarities and differences between the approaches but above all to let the approaches supplement and challenge each other.

AbstractTitle:Lean Production in The Public SectorsLevel:Final assignment for Master of Science in Business Administration.Authors:Simon Mårtensson and Ramnpreet Kaur MaanSupervisor:Stig Sörling and Tomas Källquist.Examiner:Lars-Johan ÅgeDate:2015 ? June.Aim:The use of Lean Production in the public sector is increasing and there are still opportunities for improvement that contributes to a higher customer value. According to previous research that has been done, there is a lack of research in the field of Lean production in the public sector. Thus, the aim of this study is to create an understanding of how Lean production as a concept can help to influence employees to work with continuous improvements and customer value in the public sector.Method:The study has a hermeneutic perspective as a starting point where the substance is studied from an operator approach. We have chosen to build our study with the help of deduction starting with a theoretical framework and then go into the empirical framework.

The aim of the study was to examine collaboration and professional perspectives on the best interest of the child in regards to working with unaccompanied asylum seeking children. Firstly, our result show that counselling is available for the unaccompanied children from case workers, staff, school counsellors and emergency psychiatric care. All of the participants in this study describe the need for long-term counselling for unaccompanied children, however, providing the long-term counselling is not the primary purpose of the organisations in question. Therefore an additional service-provider working with counselling is a necessity. Secondly, the study explores the participants? professional perspectives on the best interest of the child.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Riskkapitalbranschen har varit etablerad i Sverige sedan 1980-talet, trots det finns det idag inget regelverk som specifikt reglerar denna verksamhet. Sedan år 2007 har Skatteverket bedrivit djupgående utredningar av bolag verksamma inom riskkapitalbranschen. I utredningarna har fokus legat på en särskild vinstandel som utgår till vissa aktiva aktörer inom denna bransch. Den särskilda vinstandelen benämns carried interest och har skapat stor debatt på riskkapitalområdet. Debatten grundar sig i hur carried interest ska klassificeras och beskattas.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

The students have been assigned a task from Consid, were they are supposed to develop a web based platform for handling the company?s consult CV:s. The key features of the system are to simplify the administration part at mission procurements towards customers and to match qualified consultants to certain missions.Consid is an international it-consult company and have about 1000 consults working for them. When Consid makes mission procurements towards a customer they have to manually match the best consult against a certain mission, this is both time consuming and complicated.The students started the project with big visions and thoughts about how the work would be performed and how the system would be developed. After the initial meetings and the closer it came to the beginning of programming it became clear that the expectations were too big.

The aim with this study was to give and receive an insight of children?s participation during one day in a preschool. Answers we were interested in finding out were how pedagogues act in relation to children´s influence, participation and interests and how this shows in the pedagogical context. Our own interest of children´s participation was influenced by the new revised curriculum that took place in 2010. Nowadays the pedagogues? have to be more active and reflect and document children´s influence and participation, and therefore we wanted to use this opportunity to create a picture of how pedagogues deal with these new guidelines.We have with an ethnographic inspired approach performed a qualitative study with data collected during one day with focus on children´s influence, participation and interest in one preschool section.According to the result children?s participation and influence this day were controlled by the pedagogue.

The purpose of this study was to gain an understanding of the structured and evidence-based assessment tool/method The Brief Child and Family Phone Interview (BCFPI) trough a social psychology perspective of conversation. The aim was especially to seek an understanding of the method considering aspects of children?s participation. The research question was: how do the method users apprehend the advantages and the limitations of the BCFPI method considering aspects of children?s participation.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

This paper examines the European Commission?s, newly established, ?Register of interest representatives? The analysis is divided in two parts, first I analyze the registers purpose, the kind, and detail, of information it contains and the different kinds of groups that are supposed to register. After that I analyze the organizations in the register more thoroughly, using a database of my own creation. The database was constructed with information drawn from the register, as well as information from external sources. Regarding the design and purpose of the register, I find that improvements in the design are needed, if the register is to fulfill its purpose.

The purpose of this study was to describe patients? experiences when living with a venous leg ulcer in physical, psychological and social perspectives. The articles used to describe this condition were found in the databases: PubMed and Cinahl. Ten articles were included in the result: five with a qualitative approach, two with a quantitative approach and three with both qualitative and quantitative approaches. The results were presented through three headings: physical, psychological and social.