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.

A rhetorical analysis of the educational interactive film ?Riskprofilen?, produced by the Swedish Civil Contingencies Agency (Swedish: Myndigheten för Samhällsskydd och Beredskap). This essay uses the theories and methods of Procedural Rhetoric, as described by Professor Ian Bogost, and Visual Rhetoric, as described by Professor Brigitte Mral to analyse the interactive and visual component parts of the artefact, and compares them to the intended purposes of the artefact as stated by documents pertaining to its creation, found to be those of educating the public; marketing the agency; and driving traffic to its webpage. The artefact is through analysis found to fulfil the purposes of marketing the Agency and of likely increasing traffic to the website upon which it is hosted. Regarding the primary, educational purpose this analysis finds that the artefact does not teach a user the accident-avoidance strategies it claims to do, but is dependent upon further materials..

My essay is fundamentally about an idea. It could even be placed in the study of the history of ideas by the fact that it could be seen as if I am trying to reflect upon how one single idea can get a strong societal and historical impact. How thoughts, visions and then inventions are constructing societies and everything that derives from them. In my text I try to illuminate and connect social theory to our social reality and by using discourse (theory) analysis I try to study central terms in the discourse of surveillance. The question which is of social psychological interest would be that of how the individual in dialectical relation to thesurrounding society is free and how he then would get inflected by this surveillance.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.

SUMMARYPrevious research has shown that there is a connection between the doorways and postoperative wound infections. Despite recommendations from Socialstyrelsen and the individual hospitals' PM there is still high traffic in the operating theatres. In a hybrid theatre environment combined X-ray techniques of surgery, resulting in it being further two categories inside the operating theatre. This may generate an increase in traffic flow. The study is a prospective, non-participant observation study conducted in the spring of 2013 at a university hospital in western Sweden.

The purpose of the study is to contribute to the field of social access in children's free play in the pre-school class, by looking at how children are included and excluded and how power structures arises in the free time. In order to capture the events that occur among the children, observations were chosen as research method.The results show that the children wanted to play with each other, and that the most common way to facilitate play was to ask "Can I join?". There were also other strategies being practiced regularly. It was also common to exclude other children from playing, and this was especially when the children wanted to protect their ongoing game, or that someone was not allowed to join because he or she ruined it for the others.

Nematodes are perhaps the most common animals in the world. Nematode populations can reach densities up to several millions per square meter in the soil. There are many factors which affect nematode communities in arable soil with respect to diversity and population size. Factors like tillage, crop, fertilization, nutrient status and moisture in the soil all have an impact on soil biology and in this way also have effects on the nematode community. This study is based on three different parts, soil samples taken in March 2012 and March 2013, soil samples taken monthly during the growth season of 2013 in bare fallow plots and a pot experiment.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.

The number of people of getting allergic symptoms is increasing and the reasons are considered to be many. The human have changed their habits and spend more time indoor. In combination with new building technologies where denser housing constructions and new materials this causes bad indoor climate contributes to a higher occurrence of allergiesThere are several courses of action to deal with this problem. One action is by choosing allergy-free interior surface materials. An allergy-free material emits low concentrations of harmful substances resulting in a great indoor air quality.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

The main purpose with the project has been to approximate the magnitude of the pollution transport from the actual road surfaces and to get an approximation of the possibility to collect the pollutants to reduce the load to the water and improve the water quality.The quantity of pollution transport from the most trafficated roads areas in Örebro city has been calculated. Roads whith a traffic exceeding 10 000 vehicle/day. The study has been done with the calculation tool StormTac. Through analysis of traffic loads and road surface, which together with a different kinds of parameters gives an approximation of the pollutant transport.The calculation has included some metals and other substances in the stormwater and has also included the present of suspended solids. Included the overall study, some smaller areas has also been calculated for the possibility to remove pollutants.The work also includes calculation for three different areas for stormwater treatment.

A computer model based on minimization of the free energy, capable to predict contact angles and spreading transitions between Wenzel and Cassie mode for drops placed on surfaces with different topography were implemented in matlab. Simulations were compared with experiments documented in the literature. These showed that reported transitions between Cassie and Wenzel mode can be explained by minimization of the free energy. In this report, a study on the possibility of constructing water repellent paper surfaces with a combination of treatment with octadecyltrichlorosilane and topography changes, is included..