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.

In recent years e-commerce has experienced a big increase in usage. Internet however, cannot offer the same level of personal contact as traditional shops can.E-commerce is characterized by impersonal and standardized web shops that do not stimulate any emotional connection between the customer and the company. Without this personal contact with the customer the possibilities for the company to stimulate loyalty decreases. Loyalty however, is as important in e-commerce as it is in traditional commerce. The authors of this paper chose the following problem for the study:What marketing strategies are fortunate for e-commerce companies to use to create loyal customers?To research this subject the authors saw it fit to combine qualitative and quantitative research methods.

This critical examination of the concept of cultural heritage is based on an overall phenomenological approach, with focus on Alfred Schütz?s further development of Edmund Husserl?s idea of the lifeworld. With strong emphasis on the subjective and intersubjective dimensions, the concept of cultural heritage is contextualized, analysed and criticized from different aspects for the purpose of enriching the discourse of cultural heritage.A literature based methodology is used, including a hermeneutic analysis of theoretical texts in the field of cultural heritage studies and the new Swedish Culture Environmental Law (?Kulturmiljölagen?) and related bills. Qualitative interviews deal with people?s notions about the concepts of culture, cultural heritage and intangible cultural heritage.

Stockholm city has recently raised its ambitions for bicycle traffic, the goal is to achieve a larger andsafer bicycle traffic. But cyclists are more vulnerable on the roads than other vehicle users because of the lack of protection. This means that a large proportion of road safety for cyclists is based on the design of the traffic environment. Since most serious bicycle accidents are those that occur in conflict with motor vehicles, and the majority of these accidents occur at intersections, these areas are of great importance forcyclist?s safety.The  purpose  of  this  paper  is  to  highlight  bicycle  accidents  at  intersections  and  to  suggest improvements  in three accident-prone junctions  in Stockholm.  This is  achieved  by  the study of accident statistics, literature and finally three case studies.The literature study focused on cyclists, traffic safety and traffic safety measures.

Using interviews conducted within the municipality of Nam Dich, Vietnam, this qualitative study explores how ethnic minority parents and children navigate around the state's supervision in order to preserve their traditional practices of child marriages. Moreover, the research explores the roles and expectations between individuals within an ethnic minority family as a collective unit. Using governmentality supported by the concept of state evasion, culture bearers and empowerment, I argue that understanding child marriage as a phenomenon requires analysis of cultural context. The paper starts with an introduction of the ongoing relation between the Vietnamese state and ethnic minority traditions related to child marriage. While the Vietnamese state ?s modernization projects aim to empower individuals by creating more freedom within the process of marriage and increasing the opportunity for education and work, certain ethnic minority groups want to uphold their cultural ways of marriage when parental arrangement occurs from an early age.

ADORABLE CHILD OF ITS TIMEThis text will describe a inovative project about material, traditions and someideas about furniture for work in an home inviroment. The content is partlyabout exploring ancient marine- and textile techniques to find somethinguseful for furniture of the twenty first century. It is also about the designprocess of creating a sustainable piece of furniture that questions the paradigmathicsabout usage and the context about manufacturing furniture.The text will briefly describe the design process and then reason about theresult in a deeper sense. Questions that has been considered from the verybeginning of the project as well as those one stumbled across during theevolution of the work will be objectives for the discussion. The result will bein focus as a foundation for the discussion and also the values and issuesabout that.

Syfte Vi har för avsikt att öka förståelsen för hur valet av återhämtningstillskott styrs av konsumentens beteende och analysera i vilken grad olika faktorer påverkar detta val. Vår förhoppning är att denna insikt skall kunna bidra till att minska det informationsbehov som företag i denna bransch ställs inför där de idag kan ha bristfällig information. Metod För att besvara de frågeställningar som uppkommit under problemdiskussionen har vi använt oss av både primär och sekundär data. Vi har utgått från den sekundärdata vi insamlat för att få en teoretisk bas att stå på. Den primärdata vi insamlat baserar på kvalitativa djupintervjuer och samtal med sakkunniga.

Purpose This thesis tries to create an understanding of how male homosexual entrepreneurs, both as persons and as a concept, relates to the fact that entrepreneurship, as well as the society as a whole, is heteronormative. Moreover, it examines by what methods the male homosexual entrepreneurs cope with the seemingly paradox of a homosexual man who also is an entrepreneur. Method The method has been qualitative from a social construction-point of view. We have made semi-structured interviews with nine male homosexual entrepreneurs and structured the findings from the interviews with a computer programme and mind mapping techniques. We have compared the structured findings with theories, in an abducting manner, to find out an answer to the purpose of this thesis.

Companies of today are facing a development where it is more significant to focus on existing customers since the approach constitute a more cost reducing way, compared to finding new customers. During the last decades the marketing has therefore moved towards a relationship based marketing. Companies emphasize creating long-term relationships with customers, instead of consider the sale as a non-recurrent phenomenon. To engender customer loyalty has been an essential objective in the creation of long-term relationships.In this essay the authors have chosen to do a study which enlighten how companies in the ready-made apparel business produce added value to their brand and through this generate customer loyalty. Through a case study we analyze how Filippa K, Tiger of Sweden and Gant do to maintain value in their brand, in both a business- and customer perspective.

A study was carried in conjunction with the Orthodontic department at Halmstad General Hospital in Sweden to investigate the possibility of reducing cost and manufacture time of dental implant drill guides. The current system involves sending a digital image in STL format to the Materialise factory in Belgium where information of the position of dental implants is translated onto a moulded mouthpiece. Drill guides are placed in the mouth piece which is then returned to the surgeon. The mouthpiece complete with drill guides is then placed in the patients mouth and used as a guide for the implant drill holes. The cost of 10000 sek and a turnaround time of 2 weeks gave rise to the need for a faster and cheaper solution.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

As a part of the fight against the global warming the energy production needs to be more efficient and redirected towards sustainable options. One alternative is cogeneration, which means that electricity and heat is produced in one plant. The purpose with this survey is to examine if there are any commercial available combined heat and power techniques, based on combustion of solid moist biomass, which are suitable to small-scale applications. The technique must be able to produce between 2 and 10 MW thermal and the heat demand is a Swedish district-heating system. When already published reports had been studied, the Organic Rankine Cycle (ORC) was chosen as the most suitable technique.

Denna studie är en fallstudie av ett privat sjukvårdsföretag. Studien syftar till att undersöka hur olika gestaltningsteknikersamt gruppers sammansättning kan påverka diskussioner kring design och därmed fungera som strukturerande resurser församtalet. Studien vidgar begreppet prototyper till att hantera mer än de delar som behandlats i tidigare forskning: medium,detaljrikedom och närhet till slutprodukt.Datainsamling har skett vid sex fokusgruppstillfällen där tre olika grupper (inom olika delar av en och samma organisation:användare hos kund, användare hos systemleverantören och systemutvecklare hos leverantören) har fört en diskussion kringdesignen utifrån tre olika gestaltningstekniker (gränssnittsskisser, scenarios och dynamiska datorprototyper).Diskussionerna har sedan analyserats i termer av domäner för interaktionsdesign och aspekter av IT-systemet i användning.Studiens huvudsakliga slutsatser är att gestaltningstekniker påverkar vilka domäner och aspekter som diskuteras varfördesignern kan välja gestaltningsteknik efter vad han eller hon vill få ut av diskussionen. Skisserna bedöms ge den mestheltäckande diskussionen, medan scenarios fungerar bäst för dem som inte är teknikvana och tar då upp struktur ochfunktion. Datorprototypen lämpar sig bäst för diskussion kring interaktion och presentation.

To differentiate between bones from sheep (Ovis aries) and bones from of goats (Capra hircus) is a long lasting challenge for zoologists, archaeozoologists and osteologists. Especially considering archaeological remains which are often found fractured and poorly preserved due to taphonomic processes. Zeder & Pilaar?s (2010) and Zeder & Lapham?s (2010) methods of species differentiation has shown promising results when used on bones from modern sheeps and goats. This paper aims to evaluate these methods by exerting them on excavated bones from kv.

Around 85 percent of the total population in Sweden today lives in an urban environment. This means that the nature within the urban areas has come to play an important role for the human well being. At the broader picture, the nature within urban areas is profitable in many ways. It is therefore important for the municipalities around in Sweden to work for sustainability within the urban areas. Linköping adopted an environmental policy, in year 2001, from the delegate of the municipality.