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.

The main purpose of this study is to clarify the underlying reasons as to why people choose to travel by car or taxi, and to do so by using people´s choice of transportation to and from Arlanda Airport as an example. Furthermore it is also in our interest to see what changes are needed to make more travellers use the available public transportation.Because of the increasing pollution rate from the means of conveyance headed to and from Arlanda Airport, Luftfartsverket is attempting to decrease the amount of emission from the connecting transportation sources. Luftfartsverket has a pollution limit which is about to be reached in a few years, based on a prognosis made by Arlanda´s office of environmental issues. In order to investigate people´s travel mode choice a survey was conducted at Arlanda Airport, Stockholm. 82 travellers were interviewed on a three day basis inside terminal 4 and 5.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Abstract. The trade in prostitution/sexual services is regarded as a major social problem in Sweden. The prostitutes are seen as a group of passive, neglected and exploited victims, subject to repeated and forced outrage. However, there exists a network of sexworkers who claim their free will in selling sex as a trademark. They describe themselves as active subjects with a business of selling sex out of free will.

The theme of this essay is the principle of free access to the Swedish Public Libraries, and its aim is to fmd out the opinion of adult visitors of such libraries as regards the introduction of fees on the borrowing of books, already existing fees such as reservation fees, charges for interlibrary loans and charges for the late return of books.The main part of our survey comprises questionnaires that were handed out to 100 visitors at the Norrkoping City Library and 100 visitors at the Eskilstuna City and Provincial Library. In order to illustrate the fee problem from another angle, interviews with staff people from the two libraries were carried out A large part of the essay consists of material aiming to give a general picture of the subject, e.g. how the "free of charge principle" is tied to the Swedish library system, what arguments have been presented to maintain or reverse this principle, and a comparison of the relative situation in other countries. As the conception of popular education is so basic for the "free of charge principle", we also account for the idea of popular education.The result of our questionnaire shows, among other things, that 60,9% cannot consider paying for any of the free services offer by the libraries today, 21,3% answered that they could possibly consider paying for some of the services and 17,8% answered that they didn't know. 76% would rather pay for a library card than stop borrowing books altogether..

I have conducted a qualitative study were the aim was to understand how the freedom of choice act in eldercare is handled at a municipality level as well as a national level and the effects that can occur. The methods I have used for this study is a document analysis and semi-structed interviews.     I have conducted semi-structed interviews with three professionals in the eldercare organization in a large municipality in the south of Sweden, I have also conducted a phone interview with a representative from Socialstyrelsen. The professionals that I chose for my study was a chief of staff, an aid case worker and a person who worked in the municipality with the implementation of freedom of choice act.     The study shows that the work quality is expected to rise with the freedom of choice as a consequence of the customer and performer model and will give the caretakers a higher level of influence. The study also shows that the municipality will get a greater responsibility and the aid case workers will get extended tasks though they will have to inform the caretakers regarding the options and they will also be mediate between the caretaker and the performers. However the study also show concerns regarding rough traders whose aim is to make money and does not have the same rehabilitation agenda.     There are also concerns for those who can´t chose for them self though they will not be able to be a part of the freedom of choice act in the same way and that is something the municipality needs to work out a system for.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Abstract:Title: Engelska (Svenska)Number of pages: 40 (47 including appendix)Author: Carl StrandTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to analyze how young people, in the ages 18 to 25, relate to the subject of file sharing, and what their attitudes to this phenomenon are. I aim to describe how they use file sharing, their knowledge about it, how their usage have changed due to the new copyright law, what their stands are on the question of resource control and management on the Internet, and what they think of the future of file sharing.Material/Method: The method being used is a qualitative focus group interview model, used to investigate how young people look at the subject of file sharing. The results of the interviews is then applied to a theoretical framework based on thoughts of Denis McQuail, Lawrence Lessig concerning creativity, copyright, resource management and file sharing on the InternetMain Results: My conclusion is that the widespread file sharing habits of young people is not only caused by the temptation of getting free stuff, but of the lack of commercial and legal alternatives. Youths are willing to pay for media if the distribution is superior to the illegal file sharing alternative. They are a generation of young people that has grown up in a society where the tendency in many fields has been to make everything faster and more effective.

The purpose of this study is to illustrate why Norway is not a member of the EU from a rational choice perspective. In order to fulfil this purpose, two questions will constitute the framework of the study. These are:1. What are the arguments of the EU-opposers in the Norwegian EU-debate?2.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The purpose of this Master's thesis is to contribute to a betterunderstanding of children's free time reading book practices by studyingpupils in the school library and their processes of finding and borrowingbooks for themselves to read silently in the classroom, so called free timereading books. The study also includes observations of the staff's role,particularly the school librarian's in supporting pupil's book selection.The empirical material consists of field notes from an etnographic studywhere pupils in 4th grade (aged 10-11) and staff were observed duringthree school library visits. The theoretical framework is inspired byLennart Björneborn's concepts of information practices in libraries:serendipity, integrative library interface, mediation flow and affordancespaces.The study shows that pupils' search for free time reading books in theschool library is relatively routine-based at the same time as it isspontaneous. The process is an interplay with factors such as time,display and interaction in the integrative library interface. In the presenceof adults, finding books becomes an imposed task for the pupils.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

The main purpose of this study was to inquire into personality and the state anxiety in relation to career decidedness scale among students in upper secondary school. The participants were 124 students in three grades and respectively non vocationally oriented classes. The participants were asked to grade themselves on a scale in relation to the statements regarding, state of decidedness for career choice, personality (NEO FFI, Costa & McCrae, 1985. Sweden, Gerontologic Center) and anxiety (AnTI, Wells, 1994). The results showed no significant relationship between personality and state of anxiety that could be connected to the decidedness for career choice.

The aim with our study was to understand former addict´s experience of social networks from the Lewi Pethrus foundation (LP foundation) aftercare. The method we have used is qualitative semi-structured interviews. We have interviewed eight persons, four men and four women. They have all been in contact with the LP foundation and are today drug free. The result of the study has shown that the fellowship, in the different social networks have been very important to maintain a drug free life.

This is a study of how four teachers work with pupils? early literacy learning. Interviews were conducted with two teachers who chose to use a specific method, Writing to Read (WTR), for teaching pupils to read, and with two teachers who had not chosen a specific method. The aim of the study was to compare how the teachers worked, their motives for their choice of method, and the ideas the teachers have about early literacy learning. To see whether the teachers? choice of method was related to the individualization of the teaching and their views of pupils? learning in interaction, Vygotsky?s theories about children?s learning have been used.