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Beskattning av carried interest – kapitalinkomst eller förvärvsinkomst?

Riskkapitalindustrin har utvecklats och vuxit enormt under de senaste decennierna. Framgångar inom branschen har lett till stora vinster för ägare och investerare. Ett vanligt upplägg är att de aktiva ägarna av en riskkapitalfond erhåller en fast förvaltaravgift tillsammans med en eventuell andel av vinsten, s.k. carried interest. Carried interest har traditionellt beskattats som kapitalinkomst iThe private equity industry has gone through a period of staggering growth and development during the last few decades. Successes from these funds have resulted in large profits for owners and investors. A common compensatory feature in the industry allows the active owners of the funds to acquire a fixed management fee along with the possibility of a share of profits; the latter is called a ”carr

Vändpunkter - Viktiga faktorer i förändringen mot ett liv utan droger och kriminalitet

Sammanfattning Vi har gjort en kvalitativ studie och intervjuat individer med en tidigare missbruksproblematik och kriminellbakgrund. Alla utom en av intervjupersonerna har deltagit i ett 12-stegsprogram. Det finns hjälp att få som missbrukare genom behandling, men det är ändå inte alla som klarar av att sluta fast den hjälpen finns. Det är viktigt och intressant att undersöka varför det är så. VWe have made a qualitative study that started from interviewees with substance abuse problems. All of the interviewees have a background as criminals and addicts and three of them have participated in twelve-step program. There is treatment that is intended to support and help addicts, but it's still not all that manage to get out of their addiction. That makes it important and interesting to

The protein S-binding site localized to the central core of C4b-binding protein

Human C4b-binding protein (C4BP) is a regulator of the classical pathway of the complement system. It appears in two forms in plasma, as free protein and in a noncovalent complex with the vitamin K-dependent coagulation protein, protein S. In the electron microscope C4BP has a spider-like structure with a central core and seven extended tentacles, each of which has a binding site for C4b, although

Upper Katian (Upper Ordovician) trans-Atlantic δ13C chemostratigraphy : the geochronological equivalence of the ELKHORN and PAROVEJA excursions and its implications

Since 2010 when the North American ELKHORN and Baltoscandic PAROVEJA isotope excursions were first described and named, their mutual age relations have remained uncertain, if not controversial. This was at least partly due to the incompleteness of the ELKHORN excursion in its reference section in western Ohio. The unexpected discovery of an apparently complete ELKHORN excursion in a drill core fro

Sweden: internal migration in a high-migration Nordic country

Sweden was historically, and remains, a high-migration country. The chapter considers its experience using the census and population register data that are available for the analysis of migration over long historical periods, assessing their strengths and weaknesses. It then outlines levels of inter-parish moves from 1900 to 2015 as well as moves over shorter distances from the 1970s. The former o

Advances in Inkjet-Printed Metal Halide Perovskite Photovoltaic and Optoelectronic Devices

Inkjet printing (IJP) has evolved over the past 30 years into a reliable, versatile, and cost-effective industrial production technology in many areas from graphics to printed electronic applications. Intensive research efforts have led to the successful development of functional electronic inks to realize printed circuit boards, sensors, lighting, actuators, energy storage, and power generation d

CtaG is required for formation of active cytochrome C oxidase in Bacillus subtilis

The Gram-positive bacterium Bacillus subtilis contains two respiratory oxidases of the haem-copper superfamily: cytochrome aa(3), which is a quinol oxidase, and cytochrome caa(3), which is a cytochrome c oxidase. Cytochrome c oxidase uniquely contains a di-copper centre, Cu-A. B. subtilis CtaG is a membrane protein encoded by the same gene cluster as that which encodes the subunits of cytochrome c

Methanol modification of the electron paramagnetic resonance signals from the S0 and S2 states of the water-oxidizing complex of Photosystem II

The Mn-derived electron paramagnetic resonance (EPR) multiline signal from the S0 state of the water-oxidizing complex is observable only in the presence methanol. In the present study, we have characterized the effect of methanol on the EPR signals from the S0 and S2 states as well as on the EPR Signal IIslow originating from the TyrosineDox radical. The amplitudes of the S0 and S2 multiline sign

New Ground* - *Enabling Adaptive and Affordable Housing Production on Pitched Roofs in Berlin through Computational Design & Fabrication

In times of limited resources, growing cities, and a changing world, weeding out outdated answers to new questions is a cardinal task of architecture. Especially in cities, the space is limited, and space does not equal space. Development in the outer parts with new infrastructure has vastly different consequences than densification on inner-city plots. In the case study city of Berlin, the popula

Access to Asylum in the EU - Externalizing Borders and Shifting Responsibility

Syftet med detta examensarbete är att forska kring tillgång till asyl inom EU och hur detta regleras inom EU-rätten. Vid kärnan återfinns de europeiska domstolarna och deras tolkningar av rätten gällande tillgång till asyl. Uppsatsen undersöker de olika stadierna där flyktingar kan få tillgång till asyl och hur detta har alltmer försvårats av EU och dess medlemsstater. Av denna anledning är forsknThe purpose of this thesis is to research the access to asylum within the EU and how this is regulated in the EU legal system. At the center are the European Courts and their interpretation of the law concerning access to asylum. The thesis examines various stages in which refugees may access asylum and how this increasingly made more difficult by the EU and its Member States. For this reason, the

Närkes alunskiffer : utbredning, beskaffenhet och oljeinnehåll

Alunskiffern är en svart till mörkbrun lerskiffer av mellankambrisk till tidig ordovicisk ålder med ett högt organiskt innehåll. Skiffern innehåller också stora mängder spårelement och är känd för sitt höga inne-håll av bland annat uran och pyritbundet svavel. Alunskifferns speciella sammansättning avspeglas i dess bildnings-miljö som antas sakna moderna analogier. Idag förekommer den svenska alunThe alum shale is a black to dark brown shale of middle cambrian to early ordovician age and has a high organic content. Certain trace elements are also abundant and the shale is known for large amounts of uranium, and sulfur associated with pyrite. The unique constitution of the alum shale is reflected in its depositional environment which is assumed to lack any modern analogy. The Swedish alum s

Federated Resource Allocation for HPC Services

This paper presents an implementation of a federated resource allocation system (Puhuri), which offers a full set of functions from the application phase for computing infrastructure resources to consumption reporting. The implementation is based on the Puhuri project of Nordic e-Infrastructure Collaboration (NeIC) [1]. Shared research infrastructures, particularly high-performance computers, nece