Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

The aim of the present study was to compare two differenttypes of assessment of dysarthria to be able to conclude which methodmight be more suitable for use in research and in clinical practice.Five speech pathologists with extensive experience assessed 20different recordings of individuals with dysarthric speech using twodifferent forms, one more detailed and one designed for a more overallassessment. In the detailed form 30 aspects of voice and speech wereanalyzed. In the short form 5 overall aspects of voice and speech wereanalyzed. Six of the recordings were duplicated to serve forassessment intra-judge reliability for each form. The results show thatthere was a high correlation between the two forms and that theymeasures the same types of speech deviations although on differentlevels of details.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

Revisionsprofessionen images a?r sedan la?nge ett omdiskuterat fenomen. Genom denna studie o?nskades det att kartla?gga hur images pa?verkar uppfattningar om professionen och dennes attraktivitet. Syftet med studien var att underso?ka revisionsprofessionens images samt hur dessa images pa?verkar nya intra?dandes uppfattningar om professionen.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

A method for equine intra oral radiology has been tested. In the study, both a digital system with an intraoral sensor connected to a laptop and a system utilizing image plates and digital developing was tested, initially on cadaver sculls and finally on sedated horses. The digital sensor was not considered viable for this purpose, while the system with image plates and digital developing worked very well. Two different techniques, i.e. parallel and bisectris, are suggested for the best visualization of different parts of the teeth. Intra carious injections of Mixobar oesophaghus contrast fluid was found useful when evaluating the extent of carious lesions. Compared to extra oral radiology, the new method had several advantages and can be used both in clinic and field practices..

Syftet med denna studie var att undersöka om träning av exekutiva funktioner kan påverka den intra-individuella variabiliteten (IIV) i reaktionstid hos unga vuxna och äldre. De 29 yngre och 30 äldre deltagarna i studien delades upp i två grupper, en träningsgrupp som gick igenom 15 sessioner av träning i exekutiv funktion och en kontrollgrupp som endast deltog vid pre- och posttestning. I träningsbatteriet tränades de exekutiva funktionerna uppdatering, skiftning och inhibering i enlighet med det teoretiska ramverk om exekutiv funktion som skapats av Miyake (2000). I studiens pre- och postmätningar användes reaktionstidsdata från tre tester: Serial Reaction Time (SRT), Flanker och Alternating Runs. Dessa tester skiljde sig från de som användes i träningsbatteriet.

The aim of this qualitative study was to investigate the participants experiences of a parent support group and the effect of their participation on their parental role from a learning perspective. As the parent support group takes place as a group activity, the focus was on the individual learning processes which, in turn, are influenced by both the group itself as well as the leaders of the group. The empirical data was collected from a focus group interview with four mothers, and analyzed using empowerment and coping theories. Based on the participants´ narratives, the result showed that the parent support group had a great social and pedagogic effect on the participants. As a result of the received knowledge in the group from both leaders as well as from other participants, they felt less stressed and more confident in their parental role.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Vi vill med det här kandidatarbetet inleda en konversation med havet. Tillsammans med Karen Barads posthumanistiska performativitet, agentiell realism, vill vi utmana och ifrågasätta den antropocentriska designerrollen där materialiteten ses som passiv och designern som ensam härskare över meningsskapandet i designprocessen.Med Barads onto-epistemologiska utgångspunkt undersöker vi hur design-processen uppstår i arrangemang av både mänskliga och icke-mänskliga aktörer, där mening framförhandlas genom relationer inom fenomen. Genom att tillämpa detta posthumanistiska förhållningssätt i lekfulla experiment tillsammans-med-havet kan vi se hur mening är situerad och skapas inom de materiell-diskursiva fenomen och apparater som utgör designprocessen. Vi förstår designprocessen som ett ingripande i världens tillblivelse. Ett ingripande där ett kollektiv av aktörer står som medskapare, där mening, kroppar, subjekt och objekt uppförs och samformas genom intra-aktion. Detta förhållningssätt föder en medvetenhet om vårt ansvar i att ingripa i världens tillblivelse och vårt ansvar för de kroppar som skapas, en etik i handling. .

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Boplatsvallar, often translated as semi-subterranean settlements, is an ancient monument with a diffuse definition. Defined as ?embankments that partially or completely surround a often lowered/dug down surface- this category of ancient monuments is also made up of a former category which traditionally was interpreted as winter settlements from the late Stone age in Sweden. This view of the ancient monuments carried over, to a certain extent, to this new definition. Should this be the case, that this category of ancient monuments are remains of winter settlements,  used recurringly over an extended period of time, then they should exhibit similar signals in regards to the distribution of the anthropogenically altered soil chemical and soil physical properties at the sites.The area around Lillsjön, Anundsjö parish in Ångermanland, have four boplatsvallar located separately in the regional area.