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, which was conducted in Sweden, was based on four qualitative semi-structured interviews. The aim of this study was to create an understanding of how a municipality designs the sanction for youth offenders called ?youth service? based on the law that establishes the existence of such a sentence. We interviewed social workers that work at the department of youth service in the municipality of Gothenburg, who exclusively deal with youth offenders? sentenced to youth service as their job assignment.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..

Problem: Utvecklingen i va?rlden ga?r mot en allt mer kunskapsinriktad ekonomi da?r den immateriella tillga?ngen intellektuellt kapital blir viktigare bland fo?retag. De redovisningsprinciper som finns idag baseras pa? principer fra?n sa? tidigt som 1400-talet da? man ville bokfo?ra transaktioner fo?r in- och utbetalningar av pengar. Principerna modifierades na?got under den industriella revolutionen fo?r att man skulle kunna sa?tta upp materiella ting som tillga?ngar.

Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är: Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital.Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande.

Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 inSweden download music on a regular basis instead of buying records. Thanks to moderntechnologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behaviorof illegal download of music still persists. What do record companies do to prevent thisphenomenon and why do they go to such length to stop this widespread movement? Thequestion is, why is illegal download of music a problem ? and for whom?To investigate this I?ve read books about the subject, analyzed web pages of alternative recordcompanies and interviewed a drummer in a local band.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Titel: Investeringsuppföljningar ? En fallstudie på Volvo Construction Equipment i BraåsSeminariedatum: 2011-06-01Ämne/kurs: 2FE13E:3Författare: Aleksandar Stamenkovic och Donald BergströmHandledare: Anders JerrelingExaminator: Fredrik KarlssonNyckelord: Post-audits, Capital Budgeting, Investments, Performance Evaluations, ROI, RI, AARRSyfte: Syftet med detta ämnesfördjupande arbete är att förklara de problem som uppstår när avsaknad av investeringsuppföljning föreligger, samt att förklara för hur rutiner av uppföljningar kan organiseras.Metod: Valet föll på att göra en kvalitativ fallstudie gällande Volvo Construction Equipment i Braås. Kvalitativa semistrukturerade intervjuer har utförts med fyra stycken respondenter på anläggningen. Detta ämnesfördjupande arbete har utförts enligt en deduktiv metod och en diskussion förs angående arbetets validitet och reliabilitet.Teori: Den teoretiska referensramen behandlar relevant teori gällande investeringar och uppföljning, vidare behandlas även kortfattat de metoder som används för att bedöma investeringars lönsamhet på Volvo Construction Equipment i Braås.Empiri: Det empiriska avsnittet redovisar data från de semistrukturerade intervjuerna som fördes med personal på anläggningen i Braås. Dessa bestod av ekonomichefen, controllern samt två projektledare.Slutsats: Resultaten som presenteras behandlar komplexiteten med att följa upp investeringar enligt dess faktiska kassaflöden och förkastar därmed en sådan uppföljning för Volvo Construction Equipment i Bråas.

White- and blue collar workers traditionally belong to different unions and, therefore, are covered by different collective agreements. Collective agreements for different employee categories create internal divisions, which mean that white collar workers are not obliged to do work that falls under a blue collar agreement and reversed. Historically the difference between white- and blue collar work has been fairly sharp and so has the difference between collective agreements. Due to the continuous development of technology white- and blue collar work within production has become less clear. This has resulted in an increasing amount of disagreements regarding what collective agreement should apply and whether the employee is obliged to perform different work tasks.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..