Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen.När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena.Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet.

AimThe main aim of this study was to find out how teachers reflect on their work with developing pupils? interest towards mathematics in grade nine. As a teacher in mathematics, it is important to be aware of different views on interest towards mathematics and how it is possible to work in that direction. Since developing interest towards mathematics is written the in syllabus as criteria for teaching mathematics in grade nine, it is important to know and take an active role in finding ways to approach the issue.Main issues? How do teachers in grade nine reflect over their work with development of interest towards mathematics?? How are teachers? Beliefs Systems reflected in their work with interest?MethodThe main focus of this study was teachers? perspective on their own work on developing interest towards mathematics.

This pilot study investigates possible treatment effects and participants' experience in an internet-based treatment of specicfic phobia. Changes in self-reported phobic fear were examined in a series of case studies and changes in attitudes towards avoidance and approach strategies were examined at group level. Seventeen DSM-IV diagnosed patients with specific phobia participated and 10 out of these completed the treatment.The results show that 80 % of the completing participants were clinically improved after the treatment and that the completing participants were significantly more negative towards avoidance strategies after the treatment. The evaluation of the disposition and user-friendliness of the treatment showed that the participants' overall view of the treatment was positive. The main advantage perceived was the flexible nature of the treatment, while the main disadvantages were the high level of motivation and discipline required from the participants.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

Det har på senare tid uppstått en diskussion angående det asymmetriska vinstdelningssystemet i riskkapitalfonder. Diskussionen gäller hur s.k. carried interest ska beskattas. Uppsatsens fokus har legat på vilket inkomstslag carried interest är hänförligt till samt vem som är skattesubjekt. Skatteverket anser att carried interest är en prestationsbaserad ersättning och därför ska beskattas som en tjänsteinkomst.

With 25 countries being members of the European Union, travelling and working in other countries has become significantly easier. But what happens when one culture meets another one in a work situation? More specifically, what happens when French and Swedish cultures meet? Would a Swedish manager lead his team in the same way as a French one would?My question is: What is management philosophy like in Sweden and France? Do the two philosophies resemble? And if not, in what ways do they differ?The purpose of this essay is to find out, by looking at the material used at management courses, what the Swedish management philosophy really is. And then look at whether there are any similarities between this philosophy and the French one. The idea is to examine how management is being taught in both countries, by looking at what management litterature is used at some of the highest ranked management schools in Sweden and France.There have been numerous ethnological studies concerning nationality and cultural behaviour, one of the most important ones is the study done by Hofstede.

This thesis aims to examine the differences in interpretation and application of the new legislation regarding the standardized parental deduction within the Social Insurance Code and the Act Concerning Support and Service for Persons with Certain Functional Impairments. The primary focus is on the differing perspectives of the Swedish Social Insurance Inspectorate (ISF) and the Swedish Social Insurance Agency (F?rs?kringskassan). ISF emphasizes the importance of referencing legislative preparatory works in interpreting the law and has criticized F?rs?kringskassan for failing to do so in its administrative practices.

It appears that it has never been easier for the marketer to create and distribute advertising messages. The technical development has created new possible channels, which in addition to the traditional advertising media has resulted in consumers encountering loads of commercial messages every day. Unfortunately for the marketer, the overload of messages has contributed to an extensive advertising avoidance. This forces him to think outside the box in order to come up with attention-grabbing and innovative methods to reach out to consumers. This paper aims to examine if facilities for group exercise classes at fitness centres could be a potential advertising medium due to the unexpectedness of encountering advertising in those premises.

The relationship between the government and organised interest in Sweden has changed. Formally considered as a good example of a corporatist state the country during the last 15 years or so experienced a more pluralistic system. This thesis is a qualitative study which discusses how interest groups seek to influence decision makers and policy thru lobbying and public opinion. It also examines how interest groups work with advertising and public relations in a changed climate of mass media. The main method of gathering material has been done thru interviews of representatives of different interest groups.The results of the study paint a picture where the interviewed organizations experience a vast competition in communication and information.

Affektens händelseförlopp är automatisk och är den biologiska delen av en känsla, som till exempel rädsla och skam. De positiva affekterna innehåller ett metabudskap av ?fortsätt?, de negativa affekterna ett metabudskap av att ?ändra på någonting?. Affekten skam sätter igång olika försvarsmekanismer, som är till för att reducera denna negativa kraft. De försvarsmekanismer som studien diskuterar är Nathanson´s teoretiska konstruktion som konceptuellt kan liknas vid en kompass (the Compass of Shame).

Affektens händelseförlopp är automatisk och är den biologiska delen av en känsla, som till exempel rädsla och skam. De positiva affekterna innehåller ett metabudskap av ?fortsätt?, de negativa affekterna ett metabudskap av att ?ändra på någonting?. Affekten skam sätter igång olika försvarsmekanismer, som är till för att reducera denna negativa kraft. De försvarsmekanismer som studien diskuterar är Nathanson´s teoretiska konstruktion som konceptuellt kan liknas vid en kompass (the Compass of Shame).

The purpose of this essay is to find an answer to whether the methodology used by the Naturskolan conduces to learning and also if the Naturskolan, as a method of its own, leads to an increased interest in natural science for the pupils participating in the classes at the Naturskolan.The method which has been used to reach the results of the study is a quantitative opinion poll. The results reached through the study has been compared to previous research in the subject. Deeper studies were made to examine however the interest of the pupils was influenced by their visit at the Naturskolan.The results of the study show an increase of interest in natural science after visiting the Naturskolan. It also shows that the teachers? interest in natural science and outdoor pedagogy has increased by the visit at the Naturskolan.Through this study we came to the conclusion that the Naturskolan is a good method to learning..

This thesis is about catastrophe tourism and the sustainability of the tourism in an environmental perspective. The purpose is to see if there is any interest for that kind of tourism and to see if the people who have an interest or curiosity of it thinks about the environment when they are traveling. A quantitative survey was made on the internet and people on Facebook, Resedagboken.se and Reseforum.se had the chance to answer it. There is an interest of catastrophe tourism and a few have been to catastrophe sites or would like to visit. The conclusion of the thesis is that there is a possibility of a sustainable catastrophe tourism because most of those who answered that they had or wanted to visit a catastrophe site also thought about the environment and cleaning up after themselves..