Search results

Skatteverket har sedan 2010 drivit ett antal processer mot riskkapitalfonder och dess ägare gällande den förmånliga, asymmetriska utdelning som de åtnjuter, benämnd carried interest. I de inledande processerna försökte skatteverket styra över inkomsten från ett bolag till ett annat och där man ansåg att fondens rådgivningsbolag skulle anses vara den egentliga mottagaren av ersättningen, trots att Since the beginning of 2010, the Swedish Tax agency has pursued private equity firms and its owners regarding their favorable revenue an asymmetric dividend, carried interest. In the initial legal proceedings the Swedish Tax agency tried to argue that the private equity funds advisory firm was to be considered the true recipient of carried interest, although the funds’ investment agreements stated

Varje år sker företagsöverlåtelser för betydande värden. Företagsförvärv kan skapa stora värden, men det innebär även ett risktagande som kan leda till stora ekonomiska förluster. Ett av flera sätt som parterna kan påverka riskfördelningen mellan varandra är genom garantier. Genom att använda sig av formuleringen ”såvitt säljaren vet”, det vill säga en subjektiv garanti, kan säljaren minska det riEvery year mergers and acquisitions of significant value take place. An acquisition can create a large amount of wealth. However, it also involves taking risks, which can create big economic losses. One of many ways that the involved parties can affect the risk distribution between the parties is by using guarantees. By using the wording ”as far as the seller knows”, i.e. a subjective guarantee, t

Automated servo systems are widely used in today’s industry. Therefore, there is high value in improving the reliability and accuracy of these systems and reducing costs. One way to achieve this is to remove the gearbox component, since it typically represents a large fraction of the system’s cost, and it contains many moving parts which will wear and eventually fail. However, removing the gearbox

The aim of this paper is to explore the morphosyntactic and semantic properties of the Takituduh Bunun (Austronesian: Central Taiwan) motion prefix u-, glossed as MOT. One central function of this prefix is to encode translocative motion. It can attach to a general locative marker, location nouns, nouns that denote places, and place names to derive a verbal constituent that encodes translocative m

One of the most effective methods for obtaining bulk ultrafine-grained materials is severe plastic deformation that is typically done using equal channel angular pressing. In this work we describe and analyze a new method for obtaining severe plastic deformations proposed by the first author. The method is based on direct extrusion and was called "twist extrusion" The main idea of the method is to

The aim of this paper is to specify a theory to explain why transitions to a market economy cause a shift to a higher level of innovation. Marketization increases the power of economic actors relative to political actors, increases inter-firm competition, creates new opportunities for entrepreneurship, and subsequently motivates innovative activity. For our empirical application, we focus on China

This paper takes an initial step in integrating insights from two sets of literature which have focused on central aspects of development with unfortunate independence. It highlights politically valuable resources, which are identified in the political economy literature, and shows that the informal sector literature provides ample evidence that these resources in general are (i) scarcely availabl

A method was developed based on supercritical fluid chromatography for quantitative determination of carotenoids in extracts of Scenedesmus sp. By utilizing the low backpressure in supercritical fluid chromatography, a C18 column and a 2-ethyl pyridine column were coupled in series. It was concluded that even minor changes in temperature had a substantial effect on selectivity. A standard mixture

Leukoreduced allogeneic platelet transfusions have been previously shown to initially stimulate an in vitro cellular cytotoxicity and subsequently induce the formation of immunoglobulin G (IgG) antidonor alloantibodies. To further characterize these responses and determine if they are related, recipient BALB/c H-2(d) mice were treated with aminoguanidine (AMG), a selective inhibitor of inducible n

A phenomenological study of the isolated photon production in high energy pp and pA collisions at RHIC and LHC energies is performed. Using the color dipole approach we investigate the production cross section differential in the transverse momentum of the photon considering three different phenomenological models for the universal dipole cross section. We also present the predictions for the rapi

We present a detailed mapping of the dominant kinematical domains contributing to the prompt atmospheric neutrino flux at high neutrino energies by studying their sensitivity to the cuts on several kinematical variables crucial for charm production in cosmic ray scattering in the atmosphere. This includes the maximal center-of-mass energy for proton-proton scattering, the longitudinal momentum fra

Cloud computing technology provides the means to share physical resources among multiple users and data center tenants by exposing them as virtual resources. There is a strong industrial drive to use similar technology and concepts to provide timing sensitive services. One such domain is a chain of connected virtual network functions. This allows the capacity of each function to be scaled up and d

This paper focuses on the radio wave propagation through energy saving windows. These panes have a metallic shielding that keeps the heat inside the building during winter and outside during summer. Unfortunately, this covering also has an opaque behaviour at microwave frequencies. A design of energy saving window panes with high transmission at 900MHz and 1800MHz is presented. The high transmissi

Based on the combination of two regular Gallager (Low-Density Parity-Check (LDPC)) codes, we will introduce a new code construction, called Chained Gallager codes. Following Gallager’s method we will derive a lower bound on the normalized minimum distance for the ensemble of Chained Gallager codes. Applying this lower bound on the normalized minimum distance to different transmissions schemes with

I denna uppsats undersöks uppsalaskolans syn på rättighetsbegreppet med utgångspunkt i texter av Axel Hägerström, Vilhelm Lundstedt och Ingemar Hedenius. Syftet är att jämföra hur de tre författarna ser på rättighetsbegreppet. Uppsalaskolan har ofta framställts som en enhetlig rättsfilosofi, men i själva verket hade företrädarna skilda ståndpunkter i viktiga frågor. Alla tre författarna är i all vThis paper examines the Uppsala school of thought’s (Uppsalaskolans) approach to the concept of rights. The investigation is based on texts by the three legal philosophers Axel Hägerström, Vilhelm Lundstedt and Ingemar Hedenius. The Uppsala school of thought has often been presented as a coherent philosophy of law, but the representatives in fact held differing positions on a number of important i

This bachelor thesis explores the intersection of Christian identity and postmodern critique through the concept of profilicity and related concepts. By examining the perspectives of theologians and philosophers, particularly with the help of the works of Medi Ann Volpe and her sources and synthesizing them with the works of Hans-Georg Moeller and Paul J. D’Ambrosio and their sources, various conc