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.

When exposed to them, isocyanates can induce serious injuries in the respiratory tract and irritation on the skin and in the eyes. They are therefore interesting from the point of view of occupational health. The purpose of this thesis was to collect isocyanates in air with impinger-filter samplers and solvent free samplers. Furthermore the isocyanates were to be analyzed with liquid chromatography-mass spectrometry. The solvent free sampler consists of a polypropylene tube and filter holder fitted with glass fiber filters impregnated with derivatization reagent, coupled with a pump.

The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.

In my study I have chosen to examine the mathematics in children's free play and everyday situations, with focus on sorting and classification. The purpose of the study was to see how children express their mathematical knowledge. I have chosen to use a qualitative method in my examination, here I did observations in a children's group where the children were between three and six years old. I also did interviews with the teacher's on the department to see how they relate to the mathematics and how they formulate the department to achieve as good a learning environment as possible.The result shows that the teacher's approach is incredible important to the children's learning ability and that they are always present to challenge and discuss together with the children. The observation indicates that children use mathematics all the time in their everyday situations and that it is the interaction between individuals and environment that affects children's development. .

The abrupt and early weaning of intensively kept lambs may have serious animal welfare implications, but relatively little is known about this. Weaning includes the breaking of the mother-young bond and abrupt replacement of milk by solid food, often coinciding with changes in the (social) environment. Altogether, these changes are likely to affect lamb welfare significantly. This study aimed to establish how strong and persistent lamb welfare is impaired following abrupt weaning by means of measuring behaviour parameters indicative of affective state. Also, we investigated the existence of a diurnal rhythm in play behaviour, which is considered an important indicator of positive affect and good welfare.

Detta arbete går ut på att jag, i ett antal improvisationer, undersöker möjligheten att spela utan att tänka på, reflektera över eller värdera det jag spelar. De frågor och funderingar jag kommer att utgå ifrån är: * Kan jag spela utan att reflektera över detta jag spelar?* Kan jag spela utan att värdera det jag spelar? * Hur påverkar dessa försök och förhållningssätt mitt musicerande i olika spelsituationer? Dessa frågor försöker jag besvara genom att med olika ramar och utgångspunkter göra undersökningar genom att improvisera och samtidigt dokumentera detta. Efter varje improvisation noterar jag hur jag upplevde situationen och jämför sedan detta med hur det lät och såg ut. Jag kommer att knyta an detta till Kenny Werners bok ?Effortless Mastery? och Stephen Nachmanovitchs bok ?Free play?..

This is a study of the work of a Danish music teacher at a free school (grade 1 9) in Copenhagen. The teaching is based explicitly on playing in ensemble and the pupils play at a high artistic level compared to a normal school. Data collection was made during three days with the help of observation, video recording and qualitative interviews. The report contains video clips where the pupils and the teacher play together. The great differences between this model of teaching and the normal, lie in the teacher participation in the music making, the central role of the rhythms, the early start (grade two), the form of songs and arrangements and the lack of notation in favor of music making by ear.

Den här essän handlar om den fria leken i förskolan och pedagogens roll i relation till leken. Jag argumenterar för att pedagogens roll inte är att stå utanför leken. Det handlar om att vara delaktig i barnens lek utan att styra eller ta över den. Essän har sin utgångspunkt i två olika berättelser där jag som pedagog möter leken ur två olika perspektiv, först som deltagare och senare som observatör. Jag reflekterar kring berättelsen och min roll som pedagog med hjälp av pedagogisk forskning om lek (Knutsdotter Olofsson), fantasi (Vygotskij) och om pedagogens betydelse för barnets utveckling i förskolan (Öhman).En problematik på förskolan är de många, oftast onödiga avbrotten vi pedagoger orsakar i barnens lekar och jag funderar i essän över hur man kan minska dessa avbrott.

Purpose: The purpose of the study is to find out what mathematical content primary school children encounter in their free options at school.Through observation, the study defines mathematical areas that primary school students encounter in their free options at school. We want the study to show the reader the mathematics that students continuously meet without associating it with regular mathematics as taught in school.A number of mathematical areas have been defined in the analysis of the observations. These areas have subsequently been discussed more thoroughly. Finally, the areas have been arranged in a grid system to clarify the results.In our study, we have discovered that mathematics exists in all the observed situations the students participated in.We believe that observation as a method can give teachers a tool for helping students associate practical actions during their free options with the more theoretical aspects of formal teaching of mathematics. We discuss this further in the study..

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

A range of public health and animal welfare problems has been shown to be associated with free-roaming dogs. With a high density of free-roaming dogs and with a major tourism industry, Samoan tourists are likely to be influenced by the presence of the dogs. The tourists are mainly from the Oceanic region; with New Zealand and Australia as the biggest contributors. The aim of this study was to examine the potential impacts of dogs on visitors to Samoa. A questionnaire was handed out to 281 visitors all over Samoa, collecting opinions and information on visitors? experiences and behaviour regarding the Samoan dogs.

J.O. Mallander?s Extended Play (1968) is a sound recording, a readymade, of the counting of votes in two presidential elections in Finland, during 1962 and 1968. A voice repeats monotonously: ?Kekkonen, Kekkonen, Kekkonen, Kekkonen, Kekkonen?? Although the Finnish president Urho Kekkonen represents, almost personifies, the politics of the post World War II period in Finland, Extended Play does not explicitly address the political. Rather, as this essay argues, it engages in the discourses of power and politics by providing a temporalization of its fixedness, or what Jacques Derrida terms the proper.Extended Play is, in parallel with Derrida?s critique of western metaphysics, a deconstruction in sound that challenges the state ideologies conveyed in the process of the counting of votes, where the presuppositions of the presence of the voice characterizes the ambiguities of power that Kekkonen?s politics of neutrality represent.Mallander?s readymade emerges as a double of the game theory strategies of the Cold War, a mimetic surplus of the administrative control mechanisms of sound recording.

AbstractThis work is about children?s motor activity. You can often hear in media about sedentary children, and that one of the factors which contributed to this is computers and things like that. The main goal with this work is to find out how preschool teachers take care of children?s joy of movement and how they work to promote children?s progress of motor activity.

The purpose of the study was to examine possible aspects concerning the choice to play as good or evil with a focus on the players´ subjective experience. A form was constructed and the material was interpreted according to Interpretative Phenomenological Analysis (IPA). The games Mass Effect I and II were used as an example of the choice to play as good or evil since the choice between Renegade (evil) and Paragon (good) is present. The sample consisted of individuals who had played Mass Effect I and/or Mass Effect II and were over 18 years old. The end result concerning who played a Renegade or a Paragon came to be very uneven (15 out of 16 participants played a Paragon) which means that the result mostly relates to possible aspects concerning the choice to play a Paragon.

Interaction is an important part of children?s development. The school is a main arena in which children learn to interact, mainly through their playing. This study aims at investigating the role of interaction in a leisure school didactic setting. The aim of the study is to gain a better understanding for how the pupils develop though use of social interaction.