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.

The plants in the genus Elatine are characteristic for oligo and mesotrophic lakes. This study focuses on Elatine hexandra one of the four species in Sweden. It is stated as vulnerable by the National Environment Agency and a conservation plan with guidelines to preserve the plant in Sweden is under preparation. There have been a few previous studies investigating this plant in other countries but this is the first one for Sweden. The aim of this study was to investigate the distribution, growth and reproduction of E.

Japanese horror film has since the late 1990: ies been extremely successful. The success could probably, at least partly, be due to the Japanese narrative style (which in my own opinion is quite suitable and effective in horror films). In what way does the Japanese narrative tradition work in matter of expression? My results point towards a narrative discrepancy between J-horror and American horror film, possibly due to the Japanese narrative tradition ? a narrative tradition under the influence of various forms of ancient Japanese theatre and general Japanese culture..

Unauthorized changes in listed buildings and environments occur all around Sweden. The main purpose of this thesis is to examine how these forms of transgressions have been and are being handled in some Swedish county administrations. What do legislation within conservation of heritage expresses when transgressions occur? How do county administrations interpret and apply legislation to actual situations? What methods do county administrations make use of to prevent unauthorized changes?16 out of Sweden´s 21 county administrations have been studied and used as an empirical basis. This basis has led to a general conclusion of the county administrations experiences and working processes when handling unauthorized changes in listed buildings.

The objective with this essay is to establish the benefits of inserting media as an obligatory topic in the upper secondary school. In order to succeed with this I will not only type this essay I will also produce a medial production in the form of a film.  I have interviewed two senior masters on Södertörns College where I have reviewed different questions that relate to the matter's weight in school values and the society. In the study I will also reflect over existing research within the area and to link these to the issue and those interviewed opinions. In the film I also present statistics within the communication technology's increase and an explanation how one obligatory topic becomes an obligatory topic..

In the essay, the balance between being an educator and a mother of a child with autism is explored in respect to how the roles might influence the actions of a pre-school teacher. Writing is used as a method of reflection, it gives the teacher a chance to take a step back and view her practical experiences from a novel perspective; conclusions are recounted throughout the teachers narrative. The essay is based on the following questions; which problems might arise in the meeting with parents such as Adams where there is a suspicion of autism for the child? Which advantages/disadvantages might the teacher?s personal experience of autism have for the role as educator? How would the dual roles as educator and mother of an autistic child best be balanced in the future?The essay highlights special educational and parent perspectives on the matter of autism. Professor of pedagogy Claes Nilholm, specializes in special needs education.

The purpose of this essay has been to identify a couple of different factors that matter when a teacher chooses method and raw material for teaching his students. The person interviewed is a man, whose lesson I also observed. The result shows that there are several factors of great importance for his choice. My conclusion of this is that this teacher?s choice depends on the school as institution with all the people that operate there, the composition of the students and the school?s curriculum, but this teacher?s pedagogical basic view also has a great importance for his teaching..

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.

The European bison is a species which is no longer present in the wild fauna of Sweden. Reintroduction has been proposed in several different forums. Reintroduction is an attempt to reestablish a viable population of a species in an area to which it is native. To make such an operation successful in the long run it is essential to know the attitudes of the stakeholders involved. This study has sensed the attitudes towards reintroduction of European bison to Sweden.

The purpose of this report is to find out how we can work with learners on the basis of their opportunities in mathematics. I also want to look into, how one views this question in other cultures that are different from our own. I have, in order to reach my purpose, looked on what literature there is on this matter. I have also made three interviews in a township in South Africa. The result I got from my survey was that the teachers I interviewed had a similar point of view on the teaching of mathematic as we have in Sweden.

Semi-natural grasslands are threatened biotopes in the landscape and without conservation measures high values of nature will be lost. Meanwhile, the biological values associated with cultural values of the traditional agricultural landscape in Sweden. Studies of land use history may help to understand how today biological diversity has evolved and how it can be preserved. Färsna farm in Norrtälje has left some of the old heritage of biological diversity in the form of nature - forest and grassland, which hosts an unusual herb-rich flora. Through the study of historic maps and från1673/1767/1801/1901 1952 and orthophoto of the area has a picture of how land use has changed over time emerged.

The free choice of upper secondary school?A study of the meaning of the information channels for the choice of upper secondary schoolAuthors: David Fridner & Rikard ZeilonMentor: Ingela WadbringQuestionnaire studyDate: 2008-08-11AbstractThe choice of upper secondary school is a very important choice, both for the school and for the ninth grader. In Göteborg, the free choice of upper secondary school has generated several new information channels apart from the traditional counselor, daily news and the acquaintance. Today it is harder than ever to reach the pupil through the constant media noise and new forms of communication such as events appear. The fight for each pupil gets more and more important every term and it has now become real big business.Today?s youth is imprinted by a growing individuality and everyone knows that equableness is something very important.

This study is based on how politicians? standars were represented in the debate about assisted reproduction of single women and surrogacy in Sweden. And also which arguments the politicians performed on both issues. The study was based on the protocol 2011/12:91 from the parliamentary debate in Sweden. The aim of the study was to examine political standards is identified according to parenting and family in the assisted reproduction and surrogacy debate.

This is a qualitative study made to find out individuals experience of life in the residential Kronoparken in Karlstad. The study is a part of a municipality supported project aiming to find points of improvement and work for the area's development. This study is a first step to hear in what way the residents themselves describe their neighborhood and their lives. A total of thirteen people participated in focus groups with semi-structured interviews as data collection and the study was based on an availability sample which in this case meant that citizens of the residential Kronoparken were asked to participate. Data were analyzed through thematic analysis and in the analysis three themes appeared that summed up what the participants talk about and emphasized most: a divided area, anticipation and valuation as well as a comfortable and healthy every day living.

The urbanization of the world is increasing. How it affects bird populations have been well studied during the last decade, and comparisons between urban and non-urban habitats have been carried out. A common method for measuring habitat quality is to calculate the population density. This method is easy to use, but have been criticized during the last couple of years. In this study, data of population densities was compared with data on reproduction success.