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.

Syftet med studien är att undersöka hur elever i åk 5 uppfattar det egna arbetet i skolan. Syftet inbegriper också hur samma elever upplever deltagande och inflytande i det självständiga arbetet. Vi har använt oss av en kvalitativ forskningsmetod där vi intervjuat 10 elever på två olika skolor. I vår studie har vi funnit att individualisering är något som präglar dagens undervisning i skolan i mer eller mindre utsträckning. Detta symboliseras ofta av ett arbetssätt vid benämningen eget arbete där eleven får arbeta självständigt.

Domestic violence against women is a widespread problem around the world, this study aims to investigate Swedish men?s attitudes towards this problem. To investigate this I have done a historic overview of the political attitude change and I interviewed two ethnic Swedish men and two men with a foreign background, this because to get a fair representation of our multicultural society. The results and conclusions is that the attitude haven?t changed that much over the years, it is mostly the latest decades that politicians and the medial debate have acknowledge the imbalance of power between the genders and that the patriarchy is a major factor towards this attitude.The interviewed showed that the men with foreign background had a tendency to have more traditionally attitude towards women then the Swedish men..

Meaningful teaching in physical education ? A study of pupils opinions of the contents and teachers methods to activate and account inactive pupils.Nowadays people in society are getting more and more inactive, and we have during our practice at different schools, noticed that many pupils are uncalled for and inactive at the lessons in physical education. The purpose with the study is to see what pupils in the ninth grade thinks about the contents of the subject and what they want it to contain to make the teaching more meaningful. The study also looks in to different methods that teachers in physical education use to make the lesson feel meaningful for all the pupils and how they work to activate and account inactive pupils. To collect the information we chose to distribute questioners to pupils and do interviews with teachers.

 During our education time, we have heard on several occasions how the high changing rate in the society also influences the education area. That changing process mainly originates from the transform that a school underwent, i.e. the decentralization meaning a delegation of responsibility from a national to local government and the particular school. The main idea that started a changing process goes under the slogan ?a school for everyone?.

Manual signs are an augmentative and alternative communication mode which enables and facilitates communication for persons with impairments in speech, language and hearing. There are different ways of teaching signs to persons with intellectual disabilities. One of them is milieu teaching, which is a method where the teaching takes place in natural settings. This method has proven to give good results in generalization and maintenance. Teaching signs to staff in groups has been shown to be effective.

In today?s society there is a discussion regarding students? level of knowledge and personalisation. The classrooms consist of heterogenic groups of students with different learning needs and levels of knowledge. The purpose of the present study is to find out how the students who participated perceive the teaching of English as an additional language with regards to personalisation, and how they believe differentiation can help develop and deepen their learning. This study has been conducted using a qualitative method with interviews as the core, complemented by observations. The results have been analysed and interpreted hermeneutically. The results show that those students who have a positive attitude to English education, irrespective of their grade, are those who see the benefit of knowing English outside the classroom, and thereby create a connection between reality and studying English.

The question how teaching should be organized in order to give the students the help and support they need to reach their goals is always of vital interest. All students are unique individuals with different prerequisities, possibilities and needs. Streaming in mathematics could be one solution.The first week at upper secondary school a diagnostic test is carried through. Thereafter, the result is used as a basis for dividing the classes into different teaching groups. Thus, the groups working with mathematics become more homogeneous and the students? previous knowledge is approximately at the same level.

[Sammanfattning saknas].

Piratkopiering i Kina har varit ett ämne som flitigt debatterats internationellt de senaste åren. Denna uppsats ämnar analysera åtgärder vidtagna för att implementera immateriella rättigheter i Kina i en ekonomisk, politisk och historisk kontext. Sedan Kina gick med i WTO har landet varit tvunget att ändra sin lagstiftning inom många områden, speciellt rörande immateriella rättigheter. Positiva och negativa aspekter av full implementering av dessa regler i Kina analyseras även..

This bachelor thesis airns to examine change in Common Foreign and Security Policy towardsa Normative Power Europe irnplernented in the Treaty of Lis bon. The survey is conductedwith Ian Manners Norrnative Power Europe theory as the basis. U sing norms identified byManners in his article "Normative Power Europe: A Contradietian in Terms?" (2002) as thetools when analysing CFSP-staternents both from before and after ratification of the Treaty of Lisbon. The norms used in the analysis are Peace, Dernocracy and Human Rights.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

AimThe purpose of this study is to investigate how schools who have a health concentration and schools who haven?t are teaching physical education and if possible compare these schools.This study is based on following questions: How do schools with a health concentration and schools who haven?t, in compulsory school, teach physical education and health. How do physical education teachers describe their teaching and how do the students describe it.MethodMy study is a qualitative study based on interviews with teachers and students from different schools. The interviews have been made on four different schools from all over the country. I have interviewed one physical education teacher and four students, two boys and two girls, from each school.

The aim of this study is to investigate English teachers? communication when teaching English in grade three in Swedish schools. The investigation seeks to find out what language is, and why it is, dominant and how the proportions in the teachers? uses of English and Swedish in time are distributed. The study also describes what attitudes teachers have to the English language and if, if so how, two categories of strategies, namely body language and code switching are used.The study was performed in two steps with different methods for collection of qualitative empirical data.

The aim of this study is to investigate a number of class teachers' thoughts on the use of information and communications technology (ICT) in early literacy learning. The study has been conducted as a qualitative study, interviewing five teachers with the help of an interview guide. Three central questions were posed.What perception do the teachers have about the use of ICT in their tuition?What perception do the teachers have about the pupils' literacy learning in teaching with ICT tools?What perception do the teachets have about teaching and learning by means of ICT when it comes to pupils with reading and writing difficulties/dyslexia?The overall theoretical basis of the study is Vygotskij's sociocultural theory.In conclusion, the result of the study is as follows.Most class teachers feel that the training they have undergone in ICT education was adequate, but they also call for skill development.Most teachers believe that the use of ICT tools provide opportunities to adapt their teaching to pupils' knowledge level. The teachers' opinion is that ICT in teaching is useful for pupils' progress in early literacy learning.Most teachers also believe that ICT tools in teaching can be of some help for pupils with reading and writing difficulties/dyslexia.One obstacle in helping these pupils is lack of time.Therefore, the majority of the teachers hand these pupils over to special education outside the classroom..