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Förevarande uppsats behandlar riskkapitalbranschens ersättningsform carried interest och dess beskattning i Sverige. Syftet med uppsatsen är tudelat, där författaren dels fastslår och kritiserar nuvarande rättsläge, samt även gör en blick framåt i tiden och granskar nuvarande förvaltningsrättsprocesser mellan riskkapitalbolag och Skatteverket. De frågeställningar som besvaras i uppsatsen är såledeThe present thesis deals with the compensation form in the private equity industry called carried interest, and its taxation in Sweden. The purpose of this thesis is twofold, in which the author both states as well as examines the current legal position regarding taxation of carried interest, and also allows a glance into the future and examines current litigation between private equity firms and

Jihadism has become a major topic in Western as well as non-western public debate. Many military groups have sprung up in late 20th and early 21st century, claiming legitimacy using jihad for a wide variety of causes ranging from Kashmir, Somalia, Bosnia, Chechnya, Afghanistan, Iraq, Syria, Yemen and Nigeria. This leads to the question whether Islamist fundamentalism has been successful in project

Businesses today need to recognize that they have to be fast at realizing and exploiting new competitive advantages before the opportunity is lost. Instead of the traditional focus on price and quality, there is a shift towards the delivery of value to customers. This is strongly connected to the reduction of downtime of production and high reliability. Here the spare parts supply chain plays an i

När ett företag vill bedriva en miljöfarlig verksamhet krävs det att de beviljas ett tillstånd för verksamheten i enlighet med miljöbalken (1998:808). När systemet för tillståndsprocessen sattes i bruk var lagstiftaren tvungen att göra flera avvägningar, bland annat mellan nyttan för miljön och ekonomin. Tillståndsprocessen ger myndigheter och domstolar chansen att granska verksamheten. Den ger ocWhen a company wants to create a new business that can be regarded as harmful for the environment, the company in question must apply for a permit in accordance with the Swedish Environmental code (1998:808). The legislator, when creating this process of applying for a permit, had to balance multiple different interests. Some of these interests include the environment and the economic aspect. This

The Paradox of Employee Engagement and How Managers are Aiming to Control This. Purpose: The aim of this study is to produce new knowledge of the phenomenon of employee engagement from a managerial perspective. More specifically, the authors want to address how managers are navigating the paradox of employee engagement and control; thus, how they are navigating through the challenges of engaging t

3,5 miljarder år gamla bakterier kan rädda våra vatten från metallutsläpp Långt innan det fanns syre i atmosfären så fanns bakterier som ”andades” svavel. I stället för att andas ut koldioxid andas dessa bakterier ut sulfid, en negativt laddad svaveljon som binder till metaller. På en avfallsanläggning utanför Hässleholm står en testanläggning där man forskar på att minska utsläppen av metaller tHässleholm Miljö who own the landfill site in Vankiva in southern Sweden are having difficulties in keeping their heavy metal emissions within the limits of their very strict permit. Today reduction is reached by chemical precipitation, but a more effective and environmentally friendly process is wanted. Biological heavy metal removal in leachate water, using sulfate reducing bacteria (SRB) and me

Det är förbjudet för en arbetsgivare att utsätta en arbetstagare, arbetssökande etc. för diskriminering eller repressalier i samband med personens sexuella läggning. Detta framkommer både i EU-rätten och i den nationella rätten. Sexuell läggning definieras i diskrimineringslagen som “homosexuell, bisexuell eller heterosexuell läggning”. Definitionen togs fram till den tidigare lagen (1999:133) om It is forbidden for an employer to expose an employee, jobseeker, etc. to discrimination or retaliation in connection with the person's sexual orientation. This is reflected in both EU law and national law. Sexual orientation is defined in the Discrimination Act as "homosexual, bisexual or heterosexual orientation". The definition was developed in the previous law (1999: 133) on the

In this thesis a framework for finding anomalies in streaming data is proposed. The framework proposed is not necessarily applicable only to problems in anomaly detection, but could be applied to other problems as well. There are three main concepts at play in the framework: (i) Active Learning, a learning algorithm which can query a human specialist for labels of instance such that the model can

Urbanization expands very quickly, and it is one of the major threats to biodiversity. The spread of exotic trees in urban sites negatively affect the distribution of native trees and thereby insects. Herbivorous insects are highly dependent on native trees as a host and for providing nutrition. Any impact on the distribution of native trees will hence potentially also alter the insect abundance a

Older women have long been invisible and marginalized in society and culture at large because of the ‘gendered’ ageist stereotypes towards them. Especially, ageist stereotypes towards older women have been reinforced by their invisibility and stereotypical portrayals in traditional media. However, with the rise of social media, elderly women have become visible in society bypassing the gatekeepers

Purpose: The sustainability impacts of supply chain practices have become a topic of contention, and customers are demanding more information on the sustainable performance of corporate entities. Sustainability reporting has emerged in response to these concerns as a method to showcase the sustainability performance a company’s supply chain to relevant stakeholders. However, research on the topic

The increase of complexity of public services in the modern era proposes requirements for the coordination and cooperation between the public sectors. Inter department coordination mechanism is one of the very important part in government management and it becomes a global trend. No matter in the US, Japan, Korea or UK, setting up one kind of special organization to do the coordination between dif

Oskarshamn 3 has undergone a power uprate from 110% to 129.1% of original reactor thermal output in recent ended project PULS (Power Uprate with Licensed Safety). The main objective of this thesis have been to identify deviations in the power plant, explaining the differences in power output between designed and achieved power output after PULS. The investigation has been conducted with the use of

Det har aldrig gjorts något samlat försök att systematisera sakrätten från lagstiftarens sida. Särskilt separationsrättsliga problem är beständiga över tiden. Uppfattningarna om rättsläget beträffande separationsrätt vid sammanblandad egendom går isär. Det är svårt att se tydliga mönster i rättstillämpningen och förutsägbarheten är begränsad. Generellt sätt är rättsläget oklart. Vi vet inte vilka Rights in rem have never been systematized by the Swedish legislator. Especially problems regarding separation rights are recurring. Views differ on the owner’s right to separate intermixed property in a debtor’s bankruptcy or execution. The legal position is uncertain and predictability is limited. Since there is no general principle of separation right in the event of intermixed property and cas

Uppsatsen behandlar ämnet motförhöret som en outforskad spelplan i förhållande till dess användning i den svenska rättsprocessen. Uppsatsen kommer vidare att framföra de påverkansfaktorer som kan påverka muntliga utsagor och dess komparation med vikten att framföra en sådan överensstämmande version av verkligheten för rätten som möjligt i anledning av dess bevisbedömning. Det kommer även att framfThe essay discusses the element of Cross-examination as an unexplored field in the Swedish legal proceedings. The essay will continue to state the influencing factors that can affect oral statements and its comparison to find as a consistent version of reality as possible in the courts view in its assessment of evidence. The essay will also present comparative elements regarding the roll of cross-

SAMMANFATTNING Uppsatsens titel: Hållbarhetsredovisning – kanon eller kalkon? En studie av fondanalytikers användning av hållbarhetsredovisningar Seminariedatum: 31 maj 2012 Ämne/kurs: Magisteruppsats, Företagsekonomi - redovisning, 30 HP Författare: Sofie Lindgren och Daniel Lindström Handledare: Johan Dergård och Niklas Sandell Fem nyckelord: Hållbarhetsredovisning, fondbolag, analytikeABSTRACT Title: Sustainability reporting –a curate’s egg? A study of fund analysts usage of sustainability reporting Seminar date: 31st of May 2012 Course: Master thesis in business administration, 30 University Credit Points (30 ECTS). Authors: Sofie Lindgren and Daniel Lindström Advisor/s: Johan Dergård and Niklas Sandell Five key words: Sustainability report, fund companies, analysts, UN

Sammanfattning Uppsatsens titel: Styrkebaserat ledarskap i Handelsbanken – följarnas upplevelser i den svenska kontorsrörelsen. Slutseminariedatum: 1 juni 2012, Lunds Universitet. Ämne/kurs: Magisteruppsats, 30 hp (ECTS) i Företagsekonomi, FEKN90. Inriktning: Organisation och ledarskap/Organization and Change Management. Författare: Martin Björgell Handledare: Tony Huzzard Fem nyckelord: fölAbstract Title: Strength-based leadership in Handelsbanken – the follower’s perspectives in the Swedish branch operations. Seminar date: 1st of June, 2012. Lund University, Sweden. Course: Master thesis in business administration, 30 University Credit Points (ECTS). Field of master studies: Organization and Change Management. Author: Martin Björgell Advisor: Tony Huzzard Five key words: foll

Postal address P.O. Box 117, SE-221 00 Lund Visiting address Sandgatan 3, building R, Gamla Kirurgen Telephone +46 46 222 00 00 Website www.sam.lu.se/en SADE001 Digital Ethnography, 7.5 credits, third cycle The course was adopted by the Board of the Lund University Faculty of Social Sciences 23 November 2017 and the syllabus was approved by the Research Studies Council 13 December 2017 and was las

https://www.sam.lu.se/en/internal/sites/sam.lu.se.en.internal/files/syllabus_digital_ethnography_20190327.pdf - 2026-05-29

LUMES Lund University International Master's Programme in Environmental Science Master Thesis 2002-02-21 Approaching Sustainability through Stakeholder Involvement - The Case of the GolfTournament Volvo Scandinavian Masters Author: Jonas Persson P.O. Box 161 S-177 23 Järfälla Sweden Email: jonte- vip@hotmail.com Tel: 070-4036022 Supervisor: Associate Professor Mikael Backman IIIEE P.O. Box 196 S-2

https://www.lumes.lu.se/sites/lumes.lu.se/files/persson_jonas.pdf - 2026-05-29