Bakgrund: Är den att en problemdiskussion har förts om själva beskattningen för vissadelägare som investerare i riskkapitalfonder det vill säga den om en carried interest.Skatteverket har specialgranskat sedan år 2007 de riskkapitalfonder som har någonanknytning till Sverige. Skatteverket har inriktat sig för sin granskning på hur den specifikadel av själva vinstdelningen som uppstår vid avyttring av ett portföljbolag skall beskattas,t.ex. Nordic Capital. Det vill säga till vilket inkomstslag skall man klassificera carried interesti. Avvägningen kommer att ske för carried interest mellan inkomstslagen inkomst av tjänsteller en inkomst av kapital.Syfte: Syftet med denna uppsats är att utvärdera huruvida redovisningsstandarden IAS 18påverkas av den gällande skatterätten.

Wermland was affected by the Spanish flu like the Swedish national average, about a half percentage of Wermlands population would lose their lives to the flu during the autumn 1918. The flu has for many fallen into oblivion. This oblivion is so wide spread that it´s possible to talk about a "collective forgetfulness". The society have selected to remember 1918 for "when the guns went quiet on the western front" and not for the millions who died from the treacherous Spanish flu. The world had already suffered enough from the four years of war that had been fought, thus the victims of the flu would be honored but would soon fade in to oblivion.  When you investigate deeper you get the picture that the national average don´t do Wermland and its cities or rural areas any justice when a large variations seems to occur within regional areas.

The purpose of this study is to map out and to analyze the spatial variation of female representation at the national level in established democracies. The aim is also to explain the variation in the female representation. The main questions that the paper tries to answer are:1.How does women representation in established democratic parliaments vary?2.Why does women representation in established democratic parliaments vary?This study is a comparative and statistic study, i.e. a study that includes a bigger number of countries and where quantitative analysis methods are used in order to achieve comparative analyses.

Syftet med vårt arbete är att belysa lärarnas uppfattningar om fritidspedagogens yrkesroll vid två skolor. Ett ytterligare syfte är att jämföra ovan med rådande uppfattningar från Skolverket samt jämföra utfallet av ovanstående med resultatet av en enkät utförd på fritidspersonalen vid dessa två skolor. Vi väljer att använda en kvalitativ undersökningsmetod med förutbestämda frågor. Vi avser att intervjua fyra lärare och delar ut enkäter till fem fritidsanställda på två olika skolor. Vi intervjuar även personal på Skolverket för att jämföra beskrivningen av fritidspedagogens yrkesroll.

This thesis is about cover illustrations of DVD movies as examples of visual communication. I have studied the cover illustrations of the three movies Gran Torino, Secret Window and As White As Snow. My research assignment has been to find out how the cover illustrations of DVD movies communicate in relation to the story. I have also been looking for what makes a cover illustration interesting and if the interest in itself is individually considered or if there are certain general rules regardless of the observer.To reach a conclusion I have been studying components in advertising pictures, visual communication and how the commercial producers use advertising to communicate with the observer. Semiotics, advertising and comparisons between the cover illustrations have been my method for analyze.I have come to the conclusion that cover illustrations are meticulously produced, and that every single part of them is important for the observers? over all impression and interpretation of the cover illustration.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Elephants are hindgut fermenters, which affects their diurnal rhythm. To reach their nutrient demands, elephants must eat almost constantly throughout the light part of the day. Sexual dimorphism may also affect their behavioral patterns. To understand the elephants' normal living habits and foraging behaviour, we conducted a pre-study in the Mara Triangle, the north-western part of the Maasai Mara National Reserve. Each of four to six observers randomly chose a focal animal within the group of elephants by the criteria that they were adults and visible.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

We are living in a society where the digital technology is a tool that integrates into our life and changes our daily life and the way we communicate. The easy access to information and the opportunity to communication change the schools organization and demands new ways of teaching with and in contact with the surrounding world. That is why it is interesting to know how teachers can create an education environment with support of digital tools that fulfills a meaning for themselves, the pupils and the goals of the curriculum. This study is about how six teachers in one elementary school creates an education environment with support of digital tools and how they think the affect the pupils cooperation, communication and participation.The theoretical frame for this study is built in a sociocultural perspective, where people learn and develop through participation in social practices. To get the understanding of how teachers are thinking about the challenges and possibilities that digital tools have in the education environment, I choose a qualitative research method.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

Det finns nu ingen tvekan om att det är vi människor, och vårt användande av fossila bränslen, som bidrar till den förstärkta växthuseffekten. Rättvisande metoder till att mäta växthusgasutsläpp är nödvändiga för att kunna fatta framtida beslut. Vägtrafiken är en av de största källorna till utsläpp av växthusgaser och den ökar hela tiden i omfattning. Den här studien fokuserar på olika metoder som används för att uppskatta koldioxidemissioner från vägtrafiken genom att först uppskatta mängderna diesel, från ett kritiskt perspektiv. Som hjälp till detta har en alternativ metod, för att uppskatta dieselkonsumtionen från vägtrafiken i Sverige, skapats.

The aim of this essay was to describe the power elite of the Swedish town Karlshamn, and its influences on the local political process before the realization of the narrow-gauge railway Karlshamn-Wislanda-Jernväg. During the mid 19th century, a revolutionary period began in the Swedish pre-industrial epoch. The political and institutional regulatory frameworks were disassembled and restructured, away from protectionism and centrally controlled administration, for the benefit of free trade, local self-government and liberalism. The changes were carried through during times marked by a drastic increasing native population and upcoming demands for adjustments to meet the growth of the industrial-, trade- and labour markets. An essential industrial development factor was the building of the national railway network, which started after some important decisions in the Swedish Riksdag during the 1850´s.

This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.

The purpose of this study was to examine how commitment to a cause on a local basis had developed in four smaller groups during one decade. In 1996 I interviewed representatives in Åsele, Borrby, Hasslarp and Tving about their commitment and citizen initiative. Now, ten years later, I followed it up by interviewing them again. I wanted to know if the groups/associations still existed, if they had achieved their goals as they where pronounced ten years ago and how a strong commitment on a local basis can develop during ten years. Which phenomena decide whether the group develop or phase out? I use the term citizen commitment instead of citizen initiative to stress the fact that it is no longer an initiative but an on-going commitment.

Since the turn of the millennium a sharp increase in the interest for bio energy has been observed. Important reasons for this growing interest can be due to the fact that fossil fuels are a finite resource. A net discharge of greenhouse gases occur when fossil fuels are burned. The discharge of greenhouse gases are considered to be the main reason to the greenhouse effect. Means of control to increase the use of bio energy has been introduced and, as intended, the use of bio energy has increased. As a result of the legal provisions the ability to pay for bio energy has increased, which the forest industry view as a problem.