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.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Gymnastics is a reoccurring event in the physical education of many students. Despite this, there is still today limited research which describes the students? perspective and interest for this activity and if there are any differences between genders. The purpose of this study has therefore been to investigate students? interest for gymnastics and if there are any experiences, which can affect this interest.

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 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.

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.

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..

This master's thesis deals with the interest in comics among students at the social science programme in an upper secondary school. The history of comics and the reading habits of comics have also been examined. For the completion of this study 54 students, 19 boys and 35 girls, took part in a questionnaire. The results of this statistical survey shows that the department of comics at Malmö city public library plays an insignificant role concerning the interest and reading of comics for the students. The main readings of comics for the students are in the daily paper, which resembles reading habits of adults.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

The aim for this essay is to investigate students attitudes to a local schoolboard with student majority to determin the level of functionality, relevancy and interest for this schoolboard among the students in a Swedish gymnasium in Örebro. This is done by distibution of a questionnaire form to a third of the students in the third grade . The results show that the attitudes overall amongst the students are positive, although the level of interest is low. One explanation for this low level of interest could be the lack of information from the school board to the students..

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.

AbstractPaper in political science, C-level, by Lars A Roos, spring semester 2007. Tutor: Susan Marton. ?Policy networks and Nord Stream.?The purpose of this paper is to examine how the government and interest groups have been working together to commonly prevent the building of a gas pipeline in the Baltic Sea. To do this, a comprehensive question how does the government and the involved interest groups work together in policy networks? has been broken down to three more specific questions: (1) Can the cooperation between the government and the interest groups be placed within the frame of a issue network or a policy community? (2) Has the cooperation between the government and the interest groups contributed to new tools for the government to prevent the gas pipeline? (3) If the answer is yes to the second question then, which are these new tools?My examination is a case study of the policy network that exists around the Swedish actors in the case of the Baltic Sea gas pipeline.

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.