According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

I have in my thesis, examined the possibilities in terms of energy for a condominium association.To have an effective and good energy is becoming increasingly important with today's rising electric and oil prices. In my thesis I have used the condominium association Kärralyckan, which is situated in Falkenberg. The buildings at Kärralyckan are built in the mid-1970s, and are heated by electric radiators. The tap water is heated by an electric boiler.Based on that calculation I can show the various energyststem. The different solutions have been developed by contact manufacturers and installers through phone calls and e-mail.According to the results shows that geothermal heating has been a great solution for Kärralyckan.

Syftet med föreliggande studie är att få en ökad förståelse för vilken betydelse tennisturneringen Swedish Open har för Båstad genom att undersöka vilka effekter som evenemanget genererar utifrån en hållbarhetsaspekt.Studien utgår ifrån ett fenomenlogiskt och konstruktivistiskt synsätt. Vidare utgår den från en abduktiv forskningsansats med hjälp av en kvalitativ forskningsmetod. Denna kvalitativa metod görs med hjälp av egna primärkällor som består av tre djupintervjuer med nyckelpersoner som på olika sätt kommer i kontakt med Swedish Open. Ytterligar sex kortare intervjuer görs med lokalinvånare i olika åldrar..

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

Vi har genomfört en kvalitativ studie med en hermeneutisk och fenomenologisk utgångspunkt. Vi har använt oss av halvstrukturerade kvalitativa intervjuer då vi samlat in data. Grunden för studiens teoretiska ram utgår ifrån Mays och Marcuses förklaringar av kreativiteten och skapandet som en allmänmänsklig, meningsskapande och transcendent praktik. Vi har intervjuat personal på tre olika, icke behandlande, institutioner för vuxna. Institutionerna vänder sig till våldsutsatta kvinnor, bostadslösa kvinnor och vuxna människor med psykisk ohälsa.

Today's high oil prices and more stringent environmental requirements have led to that manufacturers of mobile construction equipment try to make their products more energy efficient. With this in mind a project about hybridization of hydraulic systems has been formed. The purpose of this project was to analyze the savings that can be achieved by hybridization of hydraulic systems. A reach stacker truck (Kalmar DRD450-80S4XS) were simulated in some load cases with conventional hydraulic systems and with three types of hybridized hydraulic systems. Different parts of the hydraulic systems were also analyzed separately.

The cheetah (Acinonyx jubatus) is one of the big feline species kept in zoos worldwide. The wild populations are quite small and therefore the captive population make up an important part of the total population of the world. Although life in the wild is not always easy and a captive environment provides shelter and food it does not come without problems. In captivity cheetahs become chronically ill and also develop stereotypic behaviours. Neither of these are problems in wild populations and both can be linked to stress in captivity.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

Our post-modern society is being continually more characterized by the working life, where corporate relations and the understanding of human momentum, limitations and knowledge is the basis of the quality of the corporation. In other words, it is of the greatest importance to keep in mind the attitudes, behaviour, stress levels and motivations that constitute a good working environment. We find it interesting to study what social psychological approaches and social processes could be of importance to good cooperation. The research has its starting point in a qualitative method focused on semi- structured interviews, where we have interviewed eight respondents working within the psychiatry. The research has strengthened our pre-understanding but also made clear the existence of other social processes and approaches that affect cooperation.

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

The requirements for wastewater treatment plants (WWTP) are gradually increasing, partly because of higher incoming loads, which in turn require a more efficient treatment process. In parallel with environmental and economic goals there are also desires to lower energy consumption without compromising the wastewater treatment. Furthermore, there is a demand on WWTP´s to alter eutrophication in aquatic systems through better nitrogen and phosphorus removal. An increasing number of WWTP´s have acquired biological nitrogen and phos-phorus removal. A by-product of this type of biological treatment is the formation of nitrous oxide, which is a potent greenhouse gas.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

Uppsatsen behandlar Afrikanska Unionen (AU) och dess arbete för bevarandet av mänskliga rättigheter i konflikter, ett arbete som AU till största del misslyckats med. Darfur i Sudan är det konfliktområde som huvudsakligen tas upp. År 2002 övergick Organization of African Unity (OAU) till AU och därmed blev fokuseringen på mänskliga rättigheter större. I sitt arbete med mänskliga rättigheter utgår AU från African Charter on Human and Peoples? Rights (ACHPR) och Kommissionen (African Commission on Human and Peoples? Rights) är den institution som enligt ACHPR har till uppdrag att verka för de mänskliga rättigheterna.