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.

The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

This paper was made together withTechPay AB, by their request.The dissertation has been divided into two separate parts; one of which is fully theoretical, with the focus on the security requirements of a digital cash register, and how to meet these requirements.The second part covers the implementation of anAndroid-oriented Java-library,created with help from the security requirements found in the first part. The purpose of this library is to make it easier to develop a cash register that uses payment terminals from TechPay.This paper also covers different communication protocols, encryption techniques and recommendations from authorities, banks and Android. This paper also contains a small review of how users are validated in applications on the current market that handles money transactions..

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

The aim of this paper is to compare the theology of Dietrich Bonhoeffer and the belief, confession and faith of the Swedish church in order to see similarity. The research questions that have been used are:1: What is the main feature of Dietrich Bonhoeffers theology?2. What are the main feature the belief, confession and faith of the Swedish church?3: Which are the similarities between the main feature of Dietrich Bonhoeffers theology and the main feature of Swedish church belief, confession and faith?The research method that has been used is comparative where the Dietrich Bonhoeffers theology is compared whit the Swedish church belief, confession and faith.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

AbstractThe purpose of this study is to illuminate if the preventive practices and the identification of early signals about reading and writing difficulties is different between two Norwegian and two Swedish teachers' work in preschool. Research questions focused on the differences as well as similarities between Swedish and Norwegian educators working preventively current literacy in preschool, and their efforts when they identify signals to reading and writing difficulties.The study has been conducted through interviews with four female teachers, two who work  in Norway and two in Sweden.Swedish and Norwegian teachers work preventively on reading and writing, analysis resulted in three categories; books in text and pictures, words and rhyming chants and songs. No differences between Norwegian and Swedish pedagogues? prevention methods could be identified, however Norwegian teachers put more focus on rhythm and rhythmic pat exercises than the Swedish educators.The conclusions are that the Norwegian teachers mention more preventative approaches and early intervention for children with suspected dyslexia, than the Swedish teachers in the study makes. The Norwegian teachers also seem to have access to more expertise in connection with suspected dyslexia, compared to the Swedish teachers.

The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.

The aim of this essay is to investigate which of the goals in the syllabus, and with that what knowledge of Swedish, four students taking the SFI (Swedish for Immigrants) level 3 course believed themselves to have attained and to compare their self-assessments with their results on the National Test of Swedish for adult immigrants.The method used for the investigation is the individual interview. In addition to taking the National Test, the participants in the investigation were asked to mark the goals they believe themselves to have attained.The results show that the informants who best demonstrated awareness of their own knowledge are able to talk freely about their knowledge and difficulties, and when they mark the goals they believe they have attained, these correspond, on the whole, to how they responded in the interviews.One of the informants finds it more difficult than the others to assess her knowledge. A comparison between her experiences and the National Test results revealed several inconsistencies. For example, she claims that she can communicate in Swedish, but still she didn?t pass the test..

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

Since the first of July 2010, military training in Sweden is no longer mandatory. Ever since then the Swedish Armed Forces have needed to attract people interested in serving as soldiers, in new ways. The campaigns for doing so have been much debated and discussed in Swedish media. This thesis tests how an increased presence of guilt and belongingness in the Swedish Armed Forces recruitment campaigns affects young people - how their attitude toward the Swedish Armed Forces possibly changes as well as their intention of applying to military training. Guilt and belongingness were chosen for several reasons.

This research shows and analyses how pupils in ninth grade in the nine-year compulsory school look at being multilingual, at the Swedish language and at Swedish as a second language. I also want to know if language and culture knowledge are taken care of in school as it says in official documents for the Swedish school and as it also is desired in an intercultural education. For my research I do eight interviews in a suburb school south of Stockholm.My work includes a limited account for the current research about being multilingual, Swedish as a second language and about the close relationship between language and culture. The applied theory is a social constructivist theory which in short can be explained like that we construct social structures that have consequences on the individual as well as on the society.I show in my research how the view of the world around the pupils influences their view on their languages, their school and their neighbourhood. I also draw conclusions from my interviews that language knowledge is little appreciated in school and that Swedish as a second language has a low status..

Eutrophication of the Baltic Sea and Swedish lakes remains a major problem despite many years of effort to reduce the emissions of nutrients. One major source is waste water systems, especially private sewage systems. These sewages accounts for a very large share of nutrients per capita in comparison with citizens connected to larger sewage treatment plants. Norrtälje community has the greatest number of private sewage systems in Sweden. Discharges of nutrients, especially phosphorus, to the Baltic Sea from these sewage systems are significant.

Bakgrund: Om VaR kan estimeras väl med hjälp av ES-metodik, kan man få bukt med VaR-måttets brist på sudadditivitet (vilken innebär dels praktiska problem vid utformning av finansiella organisationers limitstrukturer, dels teoretiska problem i enlighet med Artzner et al (1997, 1999)) samtidigt som man uppfyller det formella kravet på att rapportera sitt VaR på 99 %:snivån. Syfte: Att undersöka hur väl ES ? estimerat på olika konfidensnivåer och med olika metoder ? duger till att skatta en banks 99 %:s-VaR. Metod: Två ES-metoders och sex VaR-metoders förmåga ? både avseende frekvens (Kupiec-test) och oberoende (eget längsta-följd-test) ? att skatta 99 %:s-VaR utvärderas och jämförs.

News graphics as a part of journalism is something that?s constantly developing along with the news. That?s what we believed when we started this paper including its study. And we still believe the same, now that we?re done.News graphics itself is fairly common in Swedish newspapers, it can be seen every day in almost any major newspaper and is perfect for describing an event like the pollution of the sea over many years or just simply point out on a map where a city is located.This is one of the reasons to why we wrote this; another reason is that there?s almost nothing else written on the subject in northern Europe.