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.

Abstract: Elite soccer in combination with education is a unique and demanding task. The path towards a glory career in sports takes hard mental and physical training. The objectives in this study are 6 elite focused high school students studying high school education programs in combination with football profile. They are 3 of each gender. The purpose of the study was to find out more about their perspective of motivation and what makes them keep going towards a career in football in beside their education.The study is of empiric hermeneutic survey used qualitative method and interviewing to collect data.

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.

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.

Abstract.In Sweden today, a collaboration was formed between the Swedish Sport Confederation andthe Swedish upper secondary school education. While this process was taking place, theSwedish Sport Confederation also tried to collaborate with the Swedish Academy. However,at the time the Academy did not have any involvement with the former.The purpose of the study was to research when and how the Swedish Sport Confederationcreated a collaboration with the Swedish Education Systems both on a National and Locallevel. I have also done a research on both the Knowledge Society and Elite sport talents tofind out if Elite sport will be affected in any way because of the existence of Knowledge Society,and also the reactions of the sports talents if any. My final pursuit was also to find out ifthe Knowledge Society can bring about a quick change to this silent conflict between theSwedish Sport Confederation and the Swedish Academy.For my study, I have used two different theories.

This study aims to gain greater knowledge about the use of framing in local sports journalism. We did this by doing a qualitative content analysis of the local Swedish newspaper Barometern/OT and it?s coverage of the largest local football team, Kalmar FF. We randomly selected six of the team?s games during 2014 and analysed all the texts that had to do with the games, except for shorter texts and texts that are supposed to be based on personal opinions, such as chronicles.

The use of tobacco is one of the largest health risks for human. Tobacco-users have an incrased risk of deterioration in their oral health. Individuals starts to use tobacco when they are young, often at the same time as they are going in an athletic sport club. It also seems that children are starting with tobacco habits when they are active in athletic sport clubs. The aim of this study was to examine and compare tobacco-habits of young men in and between three different athletic sport clubs.

The purpose of this study is to determine who visits the V Frölunda Library, Gothenbug,what magazines they read and why. The data presented in this thesis are collectedusing four methods: general observation and counting numbers of visitors, interviewswith 202 magazine readers, the completion of 1308 questiomaires regarding approximately350 maghes and interviews with more than 100 library visitors.The data indicates that men are significantly overrepresented among magazine readersas compared to the female visitors. These men are primarily from the white collar sectorof the community. This leads to a pronounced underrepresentation of the blue coIlarworkers. Young people visit the magazine room in the library at a rate about twice thatexpected from the population distribution.Women are primarily interested in magazines dealing with the home whereas men aremore interested in business, cars, boats and sports.

There are widespread discussions about the use of retouched models in media, ranging from bloggers to legal decision-makers. Research shows that there are negative psychological effects on especially females being exposed to idealized, retouched model images. The purpose of this paper is to explore the effects of using retouched models in advertising from a marketing perspective, based on attitudes, perceived quality and purchase intentions.Based on theories about attractiveness, halo-effects and social comparison, an experimental study was done, investigating the different responses on above mentioned parameters to advertisements showing either retouched model images or non-retouched model images. Initially it was also tested if the retouched models were seen as more attractive than the non-retouched models. The results showed almost no differences between the reactions to the advertisements with retouched models compared to the advertisements with non-retouched models, when all respondent groups were analyzed together.

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 study was aimed to investigate why team sport coaches use group training as a part in their build-up training. Issues covered in this study are: "What motives have coaches in team sports that use group exercise as part of the build-up training?" and "What are the positive and negative aspects experienced trainers of using group exercise as part of build-up training in team sports?". It was a qualitative study, seven interviews were made with team sport coaches that has used group training as a type of exercise in their built-up training in collaboration with Friskvårdskompaniet. The results showed that the reasons why group exercise were used was different from coach to coach for example one motive was to increase the players physically ability.

Aim: Team spirit is a concept often used in both managerial literature and in other contexts where the efficiency of a group is discussed. Despite the fact that team spirit is used as a selling point for courses, books and seminars, no unambiguous definition of the term is available. The purpose of this thesis is to clarify what team spirit means to individuals within companies and team sports. Method: The thesis has been carried out using studies of available literature, which has been compiled into a conceivable model of what team spirit may imply. From this model a poll has been made, and handed out to individuals within companies as well as team sports. After having compiled the 37 replies, correlating answers has been sought after within each group of respondents. Result & Conclusions: The result shows us that there are varying opinions of what team spirit is, and generally accepted definitions of closely related ideas like cohesion and group development has to the respondents not been able to form a satisfying description of what team spirit means.

Being physically active is important for a healthty lifestyle, but what do the girls who have quit playing sports in an atheltic club do afterwards, or the girls who are not active within an athletic club what so ever. It is the girls who are not active in an athletic club that Karlstad municipality wants to attract to the spontaneous sports sites there are within the city limits. They also want the girls opinion on how to improve the sites in order for the girls to want to go there.The purpose with this study was to investigate this. This study used qalitative research method. The study interviewed seven girls aged 14-17 years.

The horse was domesticated about 6000 years ago. Since then humans have used the horse for different purposes, such as work force and in sports. Horses are social, group living animals that spend around 16-17 hours a day on grazing. Horses are often kept stabled in single boxes with a limited feeding time. The forage usually contains grain-based concentrates and roughage.