Inom riskkapitalfonder är det vanligt med olika former av vinstdelningssystem.Under senare år har en problematik uppdagats vad gäller beskattningen av dendel av vinstdelningen som uppkommer vid avyttring av portföljbolag sombrukar kallas carried interest. Fokus vid diskussionen har främst varit i vilketinkomstslag ersättningen i form av carried interest beskattningsmässigt ska tasupp, antingen som inkomst av tjänst eller som inkomst av kapital. Skatteverketär av uppfattningen att carried interest är prestationsbaserat och att inkomstensåledes ska tas upp och beskattas som inkomst av tjänst hos de personer somutfört arbete som skapat mervärde i portföljbolagen. Andra är av åsikten attcarried interest, som hänför sig till avkastning på kapital, ska beskattas som enkapitalinkomst.Syftet med uppsatsen är att reda ut på vilka grunder beskattningen kan ske i deolika inkomstslagen. Frågan regleras inte uttryckligt i lag utan har i ställetöverlämnats till rättstillämpningen.

The study deals with three questions concerning attitudes to singing: When does the joy of singing with girls and boys change to a feeling of ?I can not sing?? What is it that affects them? Are there any differences between girls and boys attitudes to singing?A questionnaire with 12 questions about singing was distributed to 5 girls and 5 boys in (Swedish) grade 1, 4 and 8. It turned out that the girls in the study ?play with singing? together or by themselves, while the boys are satisfied singing in school on music lessons. Because of this, the singing interest for boys gets lower and lower between 10 and 14 years.

This qualitative study examines if an interest in soccer can give the same meaningfulexperiences in a person's life as a religion would. Five soccer fans were interviewedregarding the meanings and impact of soccer in their lives. Two theories in the fields ofsport and religion were used to analyze the data: Antonovsky's sense of coherence (SOC)with its components meaningfulness, manageability and comprehensibility and Heelasand Woodheads "life-as" and "the subjective-life? derived from the concept "thesubjective turn". It was concluded that the interest in soccer affected the respondents?views of life.The respondents? personal identities were strongly associated with groupmembership, meaning that their interest in common with others was perceived to makeeveryday life meaningful and manageable.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

AbstraktSyftet med studien har varit att undersöka vad eleverna har lärt sig om kost och hälsa på högstadiet inom ämnena idrott och hälsa samt hem och konsumentkunskap. Undersökningen gjordes med hjälp av enkäter som omfattade totalt 55 elever. Under min utbildning till lärare inom idrott och hälsa samt hem och konsumentkunskap har jag sett att övervikt och ohälsa blir ett allt större problem bland våra ungdomar. Som i sin tur kan leda till dålig självkänsla, utanförskap och en dålig hälsa hos eleverna. Resultatet visade att uppfattningen om den egna kunskapen och den verkliga kunskapen om kost och hälsa var bra hos majoriteten av eleverna.

A diet based on a bigger part of locally produced vegetables can contribute to decreasing environmental impact and improved health. In Gotland horticulture has increased more than in Sweden in total during the last 15 years. To investigate possibilities for development of Gotland´s horticulture, the cultivation of potato, vegetables, fruits and berries was mapped through a questionnaire among growers. Interviews and a workshop with growers and reseller were conducted to investigate the interest and prerequisites for growing new crops. In total approximately 2340 hectares of potato, vegetables, fruits and berries were grown in Gotland in 2012.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

Detta examensarbete behandlar huruvida elevers attityder till hälsa och kost är relaterat till deras attityd om skolprestation. Eleverna som deltog i undersökningen gick på en skola i en förort till Malmö och arbetade under tre veckor med ett hälso-tema som behandlade kost, motion och välbefinnande. Mina frågeställningar lyder: ? Hur ser elevernas fysiska aktivitet ut? ? Hur ser elevernas matvanor ut? ? Hur ser eleverna själva på sina skolprestationer och prestationer i övrigt? ? Har temaveckorna ändrat elevernas syn på någon av punkterna ovan? Jag har med hjälp av ovanstående frågor försökt se om fysisk aktivitet har någon koppling till hur eleverna ser på sina skolprestationer och sitt kostval. Min undersökningsmetod var enkäter som kompletterades med enskilda samtal angående enkätfrågorna. Enkätsvaren visade att 78 % av eleverna hade fysiska aktiviteter efter skoltid och att dessa elever fann det viktigt att prestera så bra som möjligt i skolan med undantag av en elev.

This study was conducted at the University of Bath, UK, from September to December 2014 as part of an ongoing research project aimed at elucidating how the Grb10 gene might act as a mediator of long-term health effects (such as predisposition to obesity, diabetes, coronary heart disease and hypertension) caused by environmental factors during development. This phenomenon is known as developmental programming. The purpose of this thesis was not primarily to answer any of the broader questions posed by this research project at large since this would require much more data than is reasonable to acquire over the course of a few months, but rather to evaluate the methods used in this project and reveal whether they are working the way they are presumed to. In the research project, which employs mice with the Grb10 gene knocked out as well as wild-type control mice, a dietary restriction model is utilized during gestation, which is supposed to generate offspring with lower birth weight and subsequent detrimental health effects in adulthood. This is supposed to be achieved by restricting the protein content of the pregnant mothers? diet to 9 % (as opposed to the control diet of 20 %) throughout gestation.

Aim: To describe perceptions about written and verbal information regarding diet and physical activity in women with breast cancer and to study possible differences between ages and perception. Method: A cross-sectional study was conducted and consisted of 57 women with breast cancer stages I-III who started adjuvant chemotherapy within a year (2007-2008). A questionnaire, regarding their perceptions about the written and verbal information they had received about diet and physical activity, was responded to three months following treatment completion. Between 67-93 % of the participants responded to the questions. The answers was analyzed with descriptive statistics and Mann Whitney U-test.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.