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.

We have chosen to write our examination essay about Ukraine, we wanted to find out what kind of possibilities there is to run a farm there, and also find out what kind of problems that might arise. Ukraine is still heavily influenced by Russia and the legacy from the former Soviet Union. The agriculture today looks pretty much like it did before the collapse of the Soviet system. There are large governmental or cooperatively owned farms. The large farms have to deal with bad cash-liquidity and they often have trouble getting a hold of seed and artificial manure to their whole acreage.

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

Intro: 80 percent of the Swedish population own shares. This makes Sweden the leading country in private investment in securities. It can be difficult for the private investor to know where, when and which security to invest in. The strategies are as ambivalent as the stock markets fluctuations. If the investor prefers to refrain from investing money himself, there are brokers who carry out these types of services.

The aim of this essay is to examine which help a group of women with eating disorders had from thier treatment in daycare in 2004. The aim is to examine how the women have experienced this treatment and how they live today. The central questions are: what was their life situation like before the treatment, what was their experience of the treatment, how could the treatment have been better and how are their lives today? The method is based on qualitative interviews with seven women who were all in the same treatment for eight weeks at Capio AnorexiCenter in Malmö. The women have also redone tests that were done right before and right after the treatment.

Aktiviteter är betydelsefulla för ungdomar som vistas på institution. Forskning visar att ungdomar som har en meningsfull tillvaro med aktiviteter och en variation av sysselsättning under sin institutionsvistelse har större möjlighet att lyckas förändra ett problembeteende. En institutionsmiljö bör tillgodose ungdomarnas behov av en hemlik miljö och kontakt med pro-sociala ungdomar i övriga samhället. Syftet med denna studie är att belysa aktivteters betydelse för ungdomar som är placerade på institution, relationen mellan schemalagda och icke schemalagda aktiviteter samt vilken roll personalen har i utövandet av aktiviteter för ungdomar som vistas på institution. Studiens metodansats bygger på kvalitativa intervjuer med professionella som tjänstgör på ett HVB-hem (Vård och boende) för ungdomar.

The aim of this study was to examine, in the work against bullying how collaboration between the school counselor and other professions is described by the different professions within the student health team as well as how they describe that the different competencies involved in such teams shapes problem definitions and solutions. The student health (swedish- elevhälsoteamet) team of which the study is based on consists of different professions such as school counselors, school nurses, special education teachers, school psychologists and school principles. We have interviewed representatives of all the above mentioned professions with the exception of school psychologists using a qualitative research design. In this study we have chosen to focus on two student health teams from two different primary schools located in a middle-sized municipality in southern Sweden. We have analysed the results using new institutional theory and the terms domain and power. The main conclusion of the study is that school counselors themselves feel they have a specific knowledge regarding bullying but have difficulties in capitalizing on it while collaborating with the other professions in the student health team.

The aim of this Master thesis is to study how management, teachers and librarians at the university college Swedish school of sport and health sciences (GIH) view information literacy (IL) as a standard in higher education. I have used a sociocultural theoretical perspective, as the focus being on co-operation within the institutional context. The following questions are focused on: Of what importance are the control documents concerning IL as a standard in the educational program? How do the respondents view the value of, and the responsibility for, IL as a standard in the educational program? What are the conditions for co-operation at GIH to reach the standards of the higher education act? The methodology used is qualitative case study. Six qualitative interviews were carried out in order to describe the attitudes of the management, teachers and librarians related to this subject.

Horseracing is frequently referred to as the engine behind all horse activity in Sweden and it can be divided in to two main branches: harness racing and thoroughbred racing (HNS, 2008). Jump racing is a part of the thoroughbred racing and the jump racing is characterised by jumps on the racing track. Jump racing has been a part of the Swedish horseracing for over hundred years, but it has in recent years suffered from low economic profitability and been threatened by discontinuance (ATG & SG, 2008). Svensk Galopp, who is governing the horseracing in Sweden, has decided to increase the importance of jump racing. A workgroup was created for this purpose, and as a result of their work a strategy for the jump racing is supposed to be delivered in April 2009 (pers.

This paper studies, from a client perspective, how three Swedish municipalities work with information about a voucher system in homecare. The paper is a qualitative study using structured informant interviews and analysis of documents. The interviewees are responsible of information about the voucher system in the municipalities. The studied documents describe and clarify the voucher system of the municipality. Neo-institutional organization theory is used to analyse the result.

Author: Johanna Jarl and Marie WestphalTitle: Co-operation and Collaboration The Social services and Child- and adolescence psychiatry joined action [Translated title]Supervisor: Mikael SandgrenExaminer: Torbjörn HjortChildren and adolescences that have both psychological and social problems is an increasing number of the society. It used to be a demand that Social workers and personnel at Child and adolescence psychiatry had interdisciplinary collaboration, today it is more then a demand it is a requirement. The aim of this study was to understand how the personnel at the Social services and Child and adolescence psychiatry look at the cooperation between the two organizations in Sweden.To be able to accomplish this study we have interviewed four persons employed at the Social services and three persons employed at Child- and adolescencepsychiatry all of them were interviewed individually. To be able to analyze our material from the interviews we have used new institutional organization theory and Goffmans dramaturgic perspective at teams. The interviews showed that there is collaboration between the organizations on all levels, but that the organizations have different priorities.

Titel: Rockmusic preferences in the rock programme. Popular culture, music preferences and repertoire inside a teaching institution. This paper raises some questions about the popular music that exists outside as well as inside institutions. From the example of popular music and rockmusic the students of a music teacher education programme based on rock music are asked for their taste for music in a brief questionnaire. The answers are compared to those concerning the music they used to like before they entered the education as well as the music played on the ensemble lessons at the programme.

Media has power and impact. It is therefore important for managers to be able to handle media storms when they arise. If not, the brand can be affected negatively. It is managers who should learn to handle media storms because the managers constitute an important part of the external face of the company. Because it is managers who should learn to handle media storms it is interesting to study how media storms should be handled from a theoretical management-perspective.

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

The aim of this study was to gain a better understanding of resource schools 1 as a human services organization and institution, based on teachers and principals? perspectives. The purpose of resource schools is to provide the students tools and resources to enable them to return to the regular school within two years. The study also aims to examine more closely how this objective applies to the studied resource schools in the studied municipality, as well as highlighting the success factors and barriers that exist to achieve the goal. Previous studies show that this kind of differential practice tends to become a permanent solution.