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.

This research aim was to examine the relationship between the choice of lunch dish, level of education, gender and age of the participants. The understanding of diet and it´s influence on health was also of interest to the research, as was cooking interest and travel habits. The goal was to demonstrate how these factors affect the adult individuals in their choice of lunch. A questionnaire was filled in by 99 guests in a chosen restaurant. The results show that many of these factors influence the choice of dish, especially those related to gender.

At the time of the study, there is no law to prevent an employer from doing criminal background checks. Employers for School and childcare have to do criminal background checks before hiring but the background checks have increased significantly in other industries as well. The aim of this thesis is to analyze and explain what interest employers may have in jobseekers history and how it can affect people?s privacy. To do this I have used right dogmatic approach combined with four interviews with different employers to get their perspective on the subject.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

The purpose of this study has been to investigate the virtual world that people are part of on online dating sites. To do this we have investigated two different research questions, which are the following: What functions do the online dating sites provide? Why and how are the online dating sites being used by their members? In order to gather information about these matters, we have used a qualitative method consisting of participating observation, scrutinizing and single person interviews. Our results indicate that people have different goals with their usage of online dating sites; some are looking for love, a long-term relationship while others are looking for sexual contact. There are many different online dating sites to choose from depending on the users? objective.

Title:Comparison of databases ? Is the law an obstacle?Authors:Alexander Ankarberg, Applied Information Science.Tutors:Lars- Eric LjungProblem: Cross running databases is getting more and more significant during the development of the information flow. There are huge benefits if we start to use the technique that already exists. The law is today an obstacle, so what would happen if the law wasn?t so stern.

The purpose of this Master?s thesis is to examine and analyze the discourse concerning a new public library in Stockholm. The paper further discusses how this discourse corresponds with what is written about public libraries in a number of national and international documents. To do this I have utilized the discourse theory of Laclau and Mouffe. By using some of their instruments I have established the discourse around a number of keywords.

Asperger´s syndrome is a state with certain difficulties in social relations, communication and perception. People with Asperger´s syndrome often have a special interest for a certain topic. The main purpose of this study was to describe how grown people with Asperger´s syndrome make sense of living with Asperger´s syndrome. The inquiry was based on semi-structured interviews with eight persons with Asperger´s syndrome. We reached those subjects trough interest organisations for people with Asperger´s syndrome.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

The purpose of this study is to analyze the economic effects of different fertilization programs both on stand- and forest-level. The study is applied on an objective sample of inventory data for a forest area in Kalix in northern Sweden. The forest area belongs to the forest company Sveaskog. The study includes different economic models and will be used as a support when the company decides how to invest and how much to invest in fertilization. The study investigates the economy of five different fertilization policies. For each program the rate of interest invested in fertilization and the cost for the extra produced volume has been calculated.

Summary Title Are older consumers of interest for the Swedish Apparel market?A study of older consumers? attitudes and interests in apparel Deadline 12 January, 2007 Course FEK 533 Authors Brusk Kutlay and Linda Nordén Tutors Björn Carlsson and Roland Knutsson Keywords Older consumer, apparel, lifestyle, attitudes, consumer behavior Purpose The purpose of this paper is to investigate weather the 50+ segment is a strong market for apparel, i.e. if it is an interesting market for the Swedish apparel industry. The aim is to contribute to a better understanding of consumers? attitudes toward apparel shopping on the Swedish market.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.

The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.

The main purpose of this essay was to study how the social service and the lawcourt have implemented the UN Convention on the Right of the Child, particularly incorporating the childs best interest in social services, child welfare investigations and the lawcourts judgement. We considered how the needs of the child, and the will and view of the child was documented. Also how the parents capacity and the environment factors, were documented in the social services investigations and the lawcourts judgement. The study was based both as a literature study and a document analysis. We analysed ten child welfare investigations from a social service office and their belonging lawcourt judgements.Our conclusion of the study is that the child is in focus both in the investigations and in judgement.