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Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the …
En studie av yttranden över fyra av Statens Offentliga Utredningar
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 …
… 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 …
Räntesnurror ur ett kommunalt perspektiv.
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 …
En analys av Nordic Capital-fallet
… 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 …
En förskolas arbete med matematik
… work with mathematics and how do they experience the children’s interest in mathematics? The aim of this degree project is to examine how educationalists experience children´s interest in mathematics when they encounter mathematics at an early age. The degree project is limited …
En studie av den särskilda vinstandelen och dess verkliga innebörd i den svenska inkomstbeskattningen
… aktiva aktörer inom denna bransch. Den särskilda vinstandelen benämns carried interest och har skapat stor debatt på riskkapitalområdet. Debatten grundar sig i hur carried interest ska klassificeras och beskattas. Riskkapitalsidan har under en längre tid behandlat carried …
… consent, if for example the purpose of the handling fulfils a legitimate interest with the one intending to handle the personal data that weighs heavier than the individual’s interest of protection against invasion of privacy. When such a legitimate interest is put up against …
… The Landscape Architect method is aimed at getting an environment with interesting experiences early in the development. For example, planting in groups with a flexible management. Contrary to the others, this proposal is not practical to establish or manage, and that makes it a …
Hur hanteras offentliga intressekonflikter av den svenska lagstiftningen?
… widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the …
- Skatteverkets förslag till förändring
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 …
… 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 …
En analys av uppkomst och beskattning
För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara …
En kvalitativ fokusgruppstudie
… 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 …
This thesis aims to investigate how the interests of women are handled in political parties whose opinion programs are based on class interests. The essay constructs a theoretical framework, which shows that the descriptive representation of women is a prerequisite for their …
