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.

Transboundary protected areas are a fairly recent concept that have been increasing in popularity and are increasingly being integrated into large international organizations? environmental policy making. This essay examines the phenomena through the cooperation between two national parks, Parc National des Pyrénées in France and Parque Nacional Ordesa Monte Perdido in Spain. The theoretical framework used in this essay is based upon border theory, focusing on the different factors that influence the behavior of the border dweller and how the different social conceptions of nature influence the way it is managed. The results in this study result from researching published and private documents from the national parks and interviews carried out with staff from the park administrations from both countries.

According to the National Agency for Education 06-06-2010 are approximately 115 000 students graduating from Secondary School in the year of 2010.Out of these students, we know that thousands of them are hampered by reading and writing disabilities in various degrees. Have these students been given the best support needed when it comes to writing and reading?Compensation may be perceived as a goal for the pupil to catch up with the rest of the educational group or as a vehicle to go round the difficulties. In Sweden, diagnosed dyslexics are not allowed to use speech synthesis, a compensatory technical aid, during the 9th degree national tests.This study?s purpose is to discover if the usage of speech synthesis during the national test of Swedish and reading comprehension might work as a motivation booster for the students and consequently increase their test scores.This is a quantitative study including study including 15 pupils with diagnosed reading and writing disabilities.

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.

After the fall of the Iron Curtain the European Union was challenged partly by an institutionalized organization of the union, as well as by a socio-psychology awareness concerning the meaning of the European Union. The increase in European integration has generated a political collaboration where national understandings in identities are constantly being exposed for reconstruction. This results in a collective European identity where states are united in diversity.National identities are created when boundaries are set up in a relation to other states. In these identity constructions there are thoughts and questions raised such as who we are and who we are not. Ukraine and the European Union has, during a long time, had diversified preconceptions concerning who has been the others.

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.

When being in preschool, I have come across children who I have had difficulties to really meet, and I have felt that the communication between me and the child has been deficient. Since I believe that the meeting of child and pedagogue is essential to learning and development, I find this an important subject of further study.The purpose of my study is to investigate if, and how, teachers regard a possible connection between language capability and behaviour. Furthermore I investigate how they work with language acquisition and communication, and what argument the pedagogues have for this work.To answer these questions I have interviewed two pedagogues who have great knowledge and experience of this subject, and also have special interest in children?s language and communication.In my literary review I give an account of how language acquisition is described in literature, and then compare it with how language impairment reveals. I also describe earlier research on how to work with language development, and what the national curriculum for preschools (Lpfö 98) say on this topic.The result shows that my informants divide in their view of how to connect language capability to behaviour.

There have been various results in research focused on why people are attracted to religion and religious movements. This is also the case with the reasons why people are attracted to far?right nationalist movements. The focus of this thesis is to analyze British National Party?s political documents after nationalistic quasi-religious elements.If nationalism was to be seen as a form of religion or as a substitute for religion the result could be a better understanding of why people are attracted to nationalist movements in general, and also to far-right movements.

This study examines whether the policy breadth and the alternatives in European politics affect variations in voter turnout between member states in elections to the European Union Parliament.The theoretical approach assumes that; a larger political polarization, an increase in EU-skeptical parties and a greater voting mobilization among groups with less means results in higher voter turnout figures. The study also consider four other variables; whether the election is held on weekends or weekdays, whether elections coincide with other national elections, whether a country has held the presidential of the EU during or the immediate term prior to the election and finally the turnout figures from national elections.The research design is based upon a quantitative analysis using data from EP elections, national elections and databases from the European Elections Studies (EES). Study unit is twelve member-state countries and their four latest EP elections (1994, 1999, 2004 and 2009). The selected member-states origin from the EU-15 excluding Belgium, Greece and Luxembourg due to their compulsory voting laws.The study found relationships between higher turnout figures in EP-elections and increase in EU-skeptical parties, greater mobilization among groups with less means, elections held on weekends, elections coinciding with other, national elections and an increase in voter figures in national elections..

This thesis discusses the subject of men?s violence towards women present day Sweden. My primary information consists of a national report, including men?s violence against women. The purpose of this thesis is to examine how men?s violence towards women is argued in the above named national report.

The Purpose of the study was to highlight the primary care managers' perception of the barriers and opportunities in the implementation of the national guidelines for harmful drinking and alcohol abuse in KalmarCounty. The data was collected by questionnaires which were directed to all primary care managers in the county. The response rate was low, 40%. The data collection was complemented at a later stage with a non-response analysis. To analyze the results implementation theory with following terms were used: wants to, understand and know.

In Sweden there is an integration policy and a policy for national minorities. The integration policy aims to integrate newly arrived immigrants (nyanlända invandrare), whereas the minority policy aims to maintain and strengthen the rights of the national minorities. The national minorities are though, at times, included into the integration policy, even though they hold a minority status in Sweden. This paper aims to, through discourse analysis, investigate the research question: ?how is the content of integration referred to, when it is related to immigrants, contra when it is related to national minorities?.

AbstractEssay in political Science (c-level) by Karin Forsling, Spring 2007A school for the best interest of the child? - The Swedish School System according to the UN Convention on the Rights of the Child.Supervisor: Stig MontinThe purpose of this essay is to investigate how the Swedish governments work with the im-plementation of this convention and what progress has been made. The inquiry of this study is to describe how the changing in the Swedish School System correspond to the national strat-egy for implementation of UN Convention on the Rights of the Child in Sweden and how the political protagonists.I have read some of the most relevant documents from the authorities and organisations work-ing with children?s rights in Sweden and papers and communications from the political pro-tagonists.Since UN Convention on the Rights of the Child was ratified by Sweden in 1990 the work for implementation has been quite successful but there are still lots to do. There are still some problems in School such as bullying, insulting, insecurity and lack of peaceful and harmoni-ous school environment.

This BA Thesis in Journalism is a quantitative analysis of the coverage of wolves in Swedish printed media. Namely four daily newspapers, two national and two local. The two national newspapers are Aftonbladet which is a leading tabloid newspaper with national coverage and Svenska Dagbladet which is one of the two major newspapers with national coverage, as well as coverage of the greater Stockholm region. The two local newspapers are Falu Kuriren, which is located in Falun and mainly cover the province of Dalarna and Nya Wermlands-tidningen which is located in Karlstad and mainly cover the province of Värmland. These are provinces which have a large wolf population.As the work progressed we found that the newspapers have handled the coverage of the wolf in, what we believe, a good way.