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.

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.

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.

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 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 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.

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.

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.

Background/aim: The purpose of this sociological study "Genus in the Child's Best Interest" was to, from the Administrative Court's decree about the child's own behavior, further clarify the concept of the child's best Interest by studying how the concept is expressed in decrees with focus on genus.Theory: Three genus theories, to compare girls and boys, Mary John's power theory, the grown ups definition of what the reality is and what it should contain, and a labeling theory, where the people with power are the ones to define what's normal and what's not, have been used to analyze the result in this study.Method: A content analyses was used to analyze the decrees, with the focus on girls and boys between the ages of 12 to 19, where they have been forced into treatment by the law.Result: The concept of a child's best Interest does make a difference between girls and boys in the decrees, and the girls have more power because they have more room to express themselves and are less responsible for their thoughts and actions. The concept is possible to use, but the definition is subjective and could be colored by the societies values and norms..