AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.

The industrialized timber housing process is capable nowadays to build multi-storeyhouses since fairly new changes in the Swedish regulations where made after theadmission of the European Union in 1994.The industrialized process moves parts of the construction process into a highlyeffective factory where 3D-volumes of the building are prefabricated beforetransportation to the building site for assemble.The assembly process is relatively effective compared to the completion of thebuilding service system and this is therefore the main focus in this thesis. This thesisattends problems with completion of the building service system, and thereforedemarcates from other aspects, such as technical and economic aspects, of thebuilding service system.The degree of completion of the flats differs from completion of the connectivepassages, for example hallways, in a way that suggests a need for further investigation.This thesis includes analysis of the possibilities to increase the prefabricatedconnective passages, to the extent of containing building service systems.An increase of the prefabrication of the building service system has a greatdevelopment potential, even though some restraining factors need to be solvedbefore implementation.This thesis was made in collaboration with two of Sweden?s leading companies on themarket of multi-storey industrialized timber housing, Moelven ByggModul AB andLindbäcks Bygg AB..

The aim of this study is to examine how teachers enable students with intellectual disabilities to participate in their own learning journey. The study is based on qualitative methods and data collection has been done through five individual interviews in another European country. The interviews are analysed with a qualitative method inspired by Bryman (2011). The studies theoretical frame is founded on thoughts of Dewey (1997; 2002; 2004). The results of this study shows, among other things, that good relationship between adults in school and students are an important base for participation. To build a good relationship to the students, the teacher has to have good knowledge of each individual student and its disability.

The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

The purpose of this study is to review the legal situation of the psychosocial work enivronment for principals. The purpose is also to get an increased understanding for how the principals work environment can affect people involved in the swedish school. The psychosocial work environment is explained through studying European law, national law and case law. The principals work situation is studied by different sources, for example from the Work Environment Agency and a report from the Swedish School Agency. The legal dogmatic method has been applied with the legal sociology method to analyze the material.

Uppsatsen innehåller en studie av hur etiska regler, vilka framför allt återfinns inom advokatyrket, påverkar konkurrensen och de konflikter som uppstår mellan de svenska och europeiska konkurrensreglerna och dessa etiska regler. Mer specfikt identifieras vilka konkurrenshämmande effekter dessa regler medför, och vilka alternativ som finns för att kombinera etiska regler och konkurrensregler på ett sådant sätt att minsta möjliga skada uppstår för konsumenterna av advokattjänster. Resultatet av uppsatsen är att vissa etiska regler bör elimineras eller modifieras, eftersom de påverkar marknaden på ett negativt sätt utan att medföra motsvarande vinster annorstädes. The essay contains a studie on how ethical rules, here represented by the rules for the law profession, influence the competition. Furthermore are the conflicts that appear between the ethical rules and the Swedish and European competition rules identified and analysed.

The Court of Justice of the European Union has progressively revised the rule of purely internal situations to ensure a wider scope of application of the economic freedoms as well as the EU citizenship right to move and reside freely within the Union. This development, combined with the increasing importance of fundamental rights, has strengthened the family life protection of those EU citizens who come within the scope of EU law. The limit between the individuals who may benefit from a EU right to family reunification and fundamental rights protection and those who find themselves in purely internal situations has, however, become more legally uncertain. The disadvantage suffered by those who fall outside the scope of EU law is known as reverse discrimination.The 2011 case Zambrano confirmed the trend towards an increasingly generous EU law protection of family life in cases where the exercise of freedom of movement and enjoyment of EU citizenship rights is potentially restricted by a Member State measure. By contrast, in the subsequent McCarthy- case, it became clear that families in purely internal situations may only rely on national immigration and procedural law to obtain family reunification and protection of their fundamental rights.

This essay follows a Media Teacher in her work as a coordinator and an artistic leader for a European project called Legalopoli concerning laws and ethics in a senior level school for 13-16 year-olds in Mora, Sweden. The students write film stories about how their characters have to make choices in ethical dilemma situations. Then the learners create interactive computer games together through practical film work. At the same time we can see how the educator also gets into difficult ethical situations, when she is working with the students. This forces her to self-reflection.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

There is little doubt that the digital technology has played a major role in reshaping the ways in which we experience the world. In a few decades the Internet has become a vast repository for knowledge and ideas. New arenas where people may meet and fraternize have emerged, and with the help of various digital tools and websites, the production of new material has increased to an almost unfathomable level.But all is not well on the digital front. As the Internet has become a crucial part of our everyday life, certain skills in handling digital media has become very important to master. A well-developed ability to navigate through this ocean of information is needed, and knowledge in managing the risky nature of the internet is critical.

In this thesis I will discuss how US respectively EU general international security policies are formed with the scientific theories Rational Choice and Cognitive theory in mind. I?ll discuss how come US tends to go towards a more sanction orientated strategy while European Union seems to prefer a dialog and diplomatic problem solving strategy. I?ll exemplify respective security strategy through the qualitative cases study of Iran and analyse why they have taken different cores of action while trying to solve the problem with Iran's alleged nuclear weapon.

Syftet med denna studie är att undersöka huruvida jämställdhet på landsnivå kan förklara individers lycka. Studien undersöker också om jämställdhetspåverkan har olika betydelser för män respektive för kvinnors lyckonivåer samt om individers attityd till jämställdhet gagnar lycka beroende på vilken jämställdhetskontext individen befinner sig i. Livstillfredsställelse används i studien som ett mått på lycka, då kognitiv helhetsbedömning anses påverkas mer av jämställdhet än lyckans affektiva beståndsdel. Undersökningen görs med hjälp av flernivåanalys och datamaterialet som används kommer främst ifrån ESS, European Social Survey och är således subjektiv data. Resterande datamaterial består av makrodata hämtat från Human Development Report och The Quality of Government Institute.

The purpose of this master`s thesis is to examine how the contemporary changes in society display itself in the network Ecumenical Forum of European Christian Women EFECW and to increase the understanding of networks. My main questions are: What does the networks structure look like? What does the networks relationships look like? How is identity created in the network and what types of identities is created? The objectives are reached by using two methods, qualitative inquiries and document analysis. The inquiries were carried out to nine members in the network of different countries. The theoretical framework of the thesis is Manuel Castells theories of the network society, and the study is also placed in context by a presentation of previous research on the field.