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.

Common species of freshwater mussels may, like the freshwater pearl mussel (Margaritifera margaritifera) have a drastic decline in number and there is several reasons, like sedimentation, a decline of host fishes, introduction of alien species, nutrition leakages from agriculture and pollutants of medic drugs and poison. Ann Gustavsson made in the year of 2007 a study over rejuventation of freshwater great mussels in nine watersystems and considered that the rejuventation within the populations were all along the line poor. This study orients from her work and points to determine if there is a connection between the poor juventation and pollution of nitrogen and phosphorous from industries and private sanitations. The study was performed with the software program ArcGIS9.2 to take out drainage areas for the concerned habitats and contact was made with the concerned authoritys. When it comes to supervision of private sanitations is it the countys and for industries is it the county administrative board.

A new phonological test, LINUS, for Swedish-speaking children between the ages of three and seven, has been developed at the speech and language pathology department at Linköping University. The aim of the present study was to create a reference manual for the long version of the new test. The participants in the present study were children between the ages of five to seven in a medium-sized municipality in the Northern part of Kalmar County, Sweden. In total, 124 native Swedish-speaking children (58 girls and 66 boys) with typical language development participated. The children were divided into two age groups, 5;0-5;11;31 and 6;0-6;11;31 years.

This two year master thesis reviews the possibilities for how public libraries and geriatric care can cooperate on a long-term basis. By using a project called Prosit the study shows which approaches and actions that worked in order to create this kind of successful collaboration, and which ones that didn't.The theoretical framework consists of the sociocultural perspective developed by psychologist Roger Säljö in meaning to emphasize how these two departments can learn from each other. The theory also underlines the fact that both public libraries and geriatric care can develop their own way of improving the elderly?s daily life by working together. The thesis method is qualitative and based on Virginia Braun and Victoria Clarke?s thematic analysis.

While the technological infrastructure that enables collaboration between municipalities, counties and private health care providers improves, so does the need for health-care providers to gain access to the right patient journal at the right time. For doctors, nurses and other health-care organization employees this goal is achieved by NPÖ, National Patient Summary. NPÖ effectively enables health-care records to be shared across organizational boundaries. This thesis is based on a demand by a mobile application that can give district nurses access to health-care records wherever they are.This thesis describes the development of a prototype of a mobile application aimed for NPÖ. This includes investigating a suitable mobile platform, investigating available card readers for reading electronic identification from SITHS cards and the ability to connect to external services such as NPÖ.

This report aims to examine how Brunneby Musteri is to update the brand attention for Brunneby Musteri at retail stores. Brunneby wish to assure their brand will catch the customers? eye in the store and therefore get assistance to discover what to improve. The family business Brunneby Musteri (Brunneby) was founded in 1941 and is located nearby Göta Kanal in the county of Östergötland. Brunneby produce products such as lemonade, jam, jelly, marmelade, cider and vinegar.

Background: IT-security is included in the concept of information security, which considers all the security of handling information within an organisation. Good IT-security is about finding the right level of measurement, however, it is hard to implemement new IT-solutions in an organisation, particularly within the health care field, where sensitive information are handled daily. Lately the Swedish government, together with county- and city council, understand the importance of IT and health care. Carelink, an organisation of interest, is working actively for the presumption of benefit by using IT within the health care field. During spring 2006 the Swedish government introduced a national IT-strategy.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Jönköping Energi AB (JEAB) is a local energy supplier for the county of Jönköping. JEAB also maintain the local Metropolitan Area Network (MAN). They have recently installed GPON in a portion of their network and have connected it to the MAN via an Extreme switch.However JEAB would prefer to use Cisco equipment instead of Extreme since the MAN comprises of Cisco hardware. They require a solution to connect GPON to the MAN with a recently purchased line card (Cisco 7600 ES20) which can be installed in a Cisco 6500 Catalyst switch. There is also a possible solution with an Alcatel-Lucent 7450 ESS-1 switch.

The domesticated rabbit stems from the European Wild rabbit and researchers have found that they share most of the characteristics and behaviors of their wild ancestor. They form mating groups in which strong hierarchic orders are formed and they are known for their ability to dig warrens which serve as one of the most important resources for this species. Although research has been performed to increase the welfare of rabbits kept in laboratory settings little is known about the housing, behavior and welfare of the pet rabbit. Among the research that has been performed within the area results have shown that the animals are kept in small solitary cages and that although many rabbits are purchased mainly for the children many animals cannot be handled by children due to display of aggression. Another conclusion drawn is that the animals are kept in ways that differs greatly from their natural environment.

In search of Umbilicaria subglabra In Sweden Umbilicaria subglabra has its only known occurrence in Lybergsgnupens nature reserve in the county of Dalarna where it has been found only once in 1936. It was found on the east-facing rock spur, approximately 650 meters above sea-level. The lichen is now red-listed as Regionally Extinct (RE) in Sweden. The aim of this study was find U. subglabra.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.