<p>English title: Parents’ expectations of municipal school of music and of arts.</p><p>Thesis in Music Education by Jonathan Lilliedahl. Part of the work for the master´s degree. Studies from School of Music, University of Örebro, 2007. Available from School of Music, Örebro University, SE-701 82 Örebro, Sweden. Original in Swedish.</p><p>Keywords: parents’ expectations, municipal school of music and of arts, music education, childrens’ development, creative activity, parental influence, municipal activity.</p><p>The essay concerns parents’ expectations within municipal school of music and of arts. The main aim is to elucidate and understand parents’ expectations of the school and purposes about their childrens activity, and then, discuss the results towards the concept and the didactic of the school.</p><p>The method has been Grounded Theory. The results are grounded on qualitative interviews with twelve parents from different municipalities and the empirical material has been encoded into categories of various kinds.</p><p>The results, which have been encoded for a several times and on different levels, indicate that parents have different purposes to each other, but also that each parent has different purposes in various contexts. A joint comprehensive aim and expectation is that the school and their teachers should enable an all-embracing development. Underlying, there are musical targets and objectives towards music as means. The parents take both individual- and group perspectives.</p><p>The results can also illustrate that parents in many cases adapt their expectations to the existing structure of the school and that many of the parents are satisfied as long as everything works. Many of the parents consider that a municipal school should be responsible for a broad education of arts, characterized by democracy and availability.</p><p>As a conclusion it may be said, while the parents’ exceptions focus on the childs’ interest and development, the municipal school of music and of arts has even more interests to satisfy and comply with.</p>

English title: Parents’ expectations of municipal school of music and of arts. Thesis in Music Education by Jonathan Lilliedahl. Part of the work for the master´s degree. Studies from School of Music, University of Örebro, 2007. Available from School of Music, Örebro University, SE-701 82 Örebro, Sweden. Original in Swedish. Keywords: parents’ expectations, municipal school of music and of arts, music education, childrens’ development, creative activity, parental influence, municipal activity. The essay concerns parents’ expectations within municipal school of music and of arts. The main aim is to elucidate and understand parents’ expectations of the school and purposes about their childrens activity, and then, discuss the results towards the concept and the didactic of the school. The method has been Grounded Theory. The results are grounded on qualitative interviews with twelve parents from different municipalities and the empirical material has been encoded into categories of various kinds. The results, which have been encoded for a several times and on different levels, indicate that parents have different purposes to each other, but also that each parent has different purposes in various contexts. A joint comprehensive aim and expectation is that the school and their teachers should enable an all-embracing development. Underlying, there are musical targets and objectives towards music as means. The parents take both individual- and group perspectives. The results can also illustrate that parents in many cases adapt their expectations to the existing structure of the school and that many of the parents are satisfied as long as everything works. Many of the parents consider that a municipal school should be responsible for a broad education of arts, characterized by democracy and availability. As a conclusion it may be said, while the parents’ exceptions focus on the childs’ interest and development, the municipal school of music and of arts has even more interests to satisfy and comply with.

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. The exceptions are named ten-percent rule and “ventilen”. It was found that Swedish municipal communities also engaged in such arrangements. As a result of this discovery the Swedish Tax Authority was delegated the task to investigate companies that are in a community of interest with a fully or partially exempted taxpayer in general and its relationship to the tax structure of interest deductions in particular. The application of “ventilen” creates problems regarding the definition of business purpose as well as the relationship between business and organizational purposes. The assessment of organizational purposes is of particular importance for municipal communities of interest where transparency, control and quality assurance are of great importance. Needs of rationalization and organizational changes occurs continually within municipal community groups. Unclarity due to organizational purpose makes these changes, within the municipal communities, problematic. Both municipal communities as well as experts regard the deduction limitations due to municipal community interest unclear. Due to the unclarity a few municipal communities have chosen to switch their internal loans to ones through Kommuninvest. This to avoid the rising risk-taking as any interest deductibility limitations may entail. The Swedish High Administrative Court has in their judgements expressed their support for this kind of loan structure. It is unclear how the law concerning “ventilen” should be applied in regards to municipal communities interest, which also raises questions about “ventilens” compatibility with the principle of legality. The High Swedish Administrative Court has solved the problem, at least for now, by approving an alternative approach, the one including Kommuninvest, which thereby reduces the stress for the Court to come to a conclusion regarding “ventilens” proper functioning and application. / Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar. Syftet var att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att koncerninterna andelsöverlåtelser, som genererar en koncernintern upplåning hänförlig till lånet, kan resultera i att låntagaren förlorar sin avdragsrätt för ränteutgifterna. Till huvudregeln infördes två undantag som undanröjer begräsningen, och godtar avdragsrätt trots ovan förutsättningar. Undantagsreglerna betecknas tioprocentsregeln samt ventilen. Syftet med ränteavdragsbegränsningarna är att förhindra skatteupplägg med ränteavdrag inom intressegemenskaper, och då främst inom privata internationella sådana. Det har dock framkommit att även svenska kommunala intressegemenskaper ägnar sig åt dylika upplägg. Med anledning av denna upptäckt fick SKV i uppdrag att utreda bolag som befinner sig i intressegemenskap med helt eller delvis skattebefriade skattesubjekt i allmänhet samt dess relation till skatteupplägg med ränteavdrag i synnerhet. Tillämpningen av ventilen, i förhållande till kommunala intressegemenskaper, genererar problem gällande såväl definitionen av affärsmässigt samt relationen mellan affärsmässiga och organisatoriska skäl. Bedömning kring organisatoriska skäl blir av stor vikt för kommunala intressegemenskaper där insyn, kontrollutövande och kvalitetssäkring är betydelsefullt. Det uppkommer ständigt behov av effektivisering och förändring för att kunna uppnå en acceptabel nivå av kontroll och inblick i bolagen som kommunen äger och förvaltar.  Då rättsläget enligt kommuner och sakkunniga är oklart har flertalet kommunala intressegemenskaper lagt om sina interna lån via Kommuninvest. Det har gjorts för att undvika det ökade riskatagande som en eventuell förlorad ränteavdragsrätt kan komma att innebära. HFD har i praxis uttryckt sitt stöd för denna typ av omläggning. Gällande rätt bör dock anses vara oklar gällande ventilens tillämpning inom kommunala intressegemenskaper, vilket även väcker frågor kring ventilens kompatibilitet med legalitetsprincipen. HFD kan dock ha ansetts finna en, om än en provisorisk sådan, lösning på problematiken genom att godkänna en omläggning till Kommuninvest som därmed minskar stressen för HFD att komma till en slutsats gällande ventilens korrekta tolkning och tillämpning.

Diss. (sammanfattning) Stockholm : Karol. inst., 2004. / Härtill 5 uppsatser.