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.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

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.

This study has been done in order to map the supply of vegetarian and vegan food products in Sweden for business clients and consumers. A total of 665 food stuffs were found and classified into six categories. The biggest category was meat substitutes with 302 products and the second largest category was sandwich spreads with 150 different products. Within the remaining categories a varied number of products were found; 86 beverages, 64 cooking accessories, 34 milk free ice creams and 29 plant based yogurts. Of the meat substitutes were 28 only available for business clients.

The aim of this Bachelor thesis is to analyse how the libraries in the district of Tranemo was affected by the fusion of municipalities between 1952 and 1974, when 13 municipalities was merged into one. My major findings are that one of the libraries became the main library and libraries of the other villages became branch libraries. The main library could increase its quality by employ an educated librarian and move to a place that was more adapted to its purpose. The library loans increased. This course of events seems to be common for what happened to Swedish libraries when there were a lot of fusions of municipalities these years..

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

ABSTRACTMusic and differences in knowledge ? a study of music teachers experiences with differences in musical knowledge. The purpose of this paper is to, out of a music teacher?s perspective, see if the differences in music abilities between 7th grade students are at all, or in some ways connected to the previous schools they?ve attended. I will also research in what areas, in the subject of music, students are differing more, as well as less, in their knowledge. The analysis is based on interviews with six 7th grade music teachers working in the Swedish nine-year compulsory school system.

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.

Transmission of reactive power is well known to cause active power losses. Thus, newcomponents who can help minimizing these expensive reactive power flows are ofgreat interest to the power distribution companies. ABB Corporate Research hasdeveloped the first electronic power breaker. One possible application for thisbreaker is transient-free switching of capacitor banks. This could prove a usefuldistribution voltage complement to the switch-sync technique, mainly applied to transmissionvoltage level.

The interest in building low energy houses has increased along with the rising engagement inthe climate questions. With the advancing energy prices it is highly suitably for those whobuild and administer their buildings in long-term to build energy-saving houses. 40 % ofSweden?s total energy consumption constitutes of the energy in residences, therefore it iscrucial to take advantage of all the free energy as we possibly can. With crucial questions likequality of living and profit low energy building is a subject that concerns us all.Three proposals for apartment blocks are presented in this work on a real estate in Stockholm.Each proposal is developed through unique processes of design with the purpose to displaypossibilities to deal with the energy requirements of today and tomorrow through energybased architecture.The first proposal is an apartment block based on a traditional design process, the demands ofthe property owner and it?s affected by opinions from architects.

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 aim of this study is to look how the Social Service has handled custody issues. The study has a legal and social aspect with a purpose to investigate how the law affects the social administration as well as the family. During a period of one year a quantitative and qualitative study was performed within the social administration in a nearby community. The study focus is partly on the relationship between the law, family and society. The main questions have been: Which one of the parents, mother or father, did in fact get the custody and why? How has the children?s point of view been reported in the inquiry? A child needs a well organized everyday life in a preferably conflict free environment.

Piglet survival is of importance because it affects the farmer?s economy and the welfare of the pigs. There are several factors affecting piglet survival and they are often linked to each other. This paper will focus on how the behaviour of the sow can affect the growth and survival of the piglets and also possible causations of differences in maternal behaviour. Sows in intensive production systems have different possibilities to express their maternal behaviour than free ranging sows.

In Automatic Milking Systems (AMS), cows are kept in a free stall barn equipped with one or several milking units (MU). The cows? activities in the system are called cow traffic. There are three types of cow traffic systems: guided, partly-guided and free. Free systems have no gates, allowing the cows access to the feeding and resting areas at any time.

Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are special reasons. The essay stipulates what these special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.