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 avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

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.

The aim of the study was to investigate peer interaction among toddlers 12 to 30 months of age and the teachers? ways to direct the children?s play in outdoor free play situations in a Swedish preschool. Data was gathered through direct observation, and the phenomenology of Merleau-Ponty in combination with the assumption of children as social actors built the theoretical framework of the study. The results showed that the toddlers used different strategies to invite peers to interaction and made use of strategies in entering ongoing play that previously have been observed among older preschoolers. These strategies, bodily and therefore in accordance with the phenomenological approach, support the assumption of toddlers as social actors that actively engage in and make sense of their life worlds in the preschool.

In this paper we examine how young women present themselves on their weblogs. The main purpose of this study is to get their own opinions and thoughts about their own blogging, to see if we can find norms for how they present themselves and how the presentation online matches themselves offline. We put this in relation to information technologies, social software and Computer mediated communication, CMC. It´s also in our interest to see how the phenomenon of blogs, its role and methods of communication have changed and developed in the last few years, and whether there are differences in the way people use it according to age. The major finding is that, unlike previous research, the women in our study tend to be themselves in their weblogs and they do not manipulate their identities.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

User participation in the planning process of renewing the yards of existing residential areas was introduced in Sweden in the 1970s. It arose as a solution to many of the problems which became common in the residential areas built within the Swedish million program. The aim with the million program was to build one million homes within ten years. The same year as the million program was completed, in 1975, government subsidies to improve the residential yards were introduced. One of the conditions to get the subsidies was that the residents had to be involved in the planning process.

AbstractPurpose/Aim: To study how Piratbyrån argues for a free distribution of information and culture products and to find a possible ideological explanation for their argumentation.Method/Material: I have used a rhetorical analysis to study and describe Piratbyrån´s website, a website that promotes free distribution of information and culture products. I have done so to find out how Piratbyrån argues for a free distribution and to find out what ideological foundation their argumentation is based on.Main results: The main results of the study show that Piratbyrån uses a variety of rhetorical techniques depending on the subject and purpose of the analyzed text. Their main arguments both promote their own thesis and argue against the copyright industry. The main part of the argumentation is based on logical and factual arguments, but parts of it also rely on an emotional appeal to the reader?s heart in order to persuade.

The EU- citizenship was established in the Maastricht Treaty in 1993. This citizenship involves rights to free movement, election rights to the European Parliament, diplomatic protection and the right to petition to the Ombudsman. In my analysis I discuss the implications of the EU- citizenship for the individual. The development and legal status of the union citizenship is examined in order to give a general understanding of the implications. In addition, I conduct a case study concerning the EU- citizenship's impact on workers rights.

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.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

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.

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.