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.

Feedback tools support electricity users within the Swedish residential sector to increase their knowledge of electricity and the electricity market as well as to become more aware of their electricity consumption, which in turn encourages a reduction and an increased flexibility of electricity use. The primary aim of this study is to identify and analyse how existing feedback tools can be improved, to ensure that they contribute efficiently to the achievement of the EU objectives congruent with a more sustainable energy system in 2030, emphasizing: greenhouse gas reduction, increased energy efficiency and an increased share of renewable energy. In order to reach the primary aim of this study, existing feedback tools have been identified and mapped and interviews with feedback tools providers have been conducted. The study is limited to three research areas: the practical functions of feedback tools, available technology and the use of feedback tools.The use of more efficient feedback tools will provide an increased success rate for energy management, which includes both behavioural changes and energy efficiency. According to the results from the interviews conducted for this study, an increased use and user frequency is important to utilise the energy management potential.

This thesis investigated the possibilities to resume cultivation of an old manor house built of timber and what this would mean from an energy and moisture perspective. The building in this case study is named Sofiedals mansion and was built in 1858 in Valbo 11 kilometers west of Gävle.The structure of the house was documented and used as a starting-point for carrying out calculations focused on energy and moisture aspects. With the help of a number of computer programs and a conducted air tightness test, the buildings energy consumption were calculated and compared with the current building regulations.In addition, the building was analyzed considering energy retrofitting and what it meant for moisture problems. The energy retrofitting consisted of additional insulation, decreasing the buildings permeability through air sealing; window and door replacements. When a building is equipped with natural ventilation it is difficult to know its precise performance and how an energy retrofitting affects it.

Aim and questionsThe aim of our study was to increase knowledge about successful school managers' views on teachers' mental health and their own work regarding this subject.In what ways do the school manager work preventive with Measures on teachers' mental health? How does leadership affects teachers' mental health? What factors create mental health among teachers? MethodIn order to answer the questions, we have chosen to use semi-structured interviews. To get in touch with schools that have been successful with their work with the teacher's mental health, we have made a targeted step wise sample where we contacted the primary managers of six randomly selected municipalities in Stockholms län. In total six school managers have been interviewed. The empiric data were thematized and analyzed based on the demand-control-support model. ResultsAll the interviewed school managers agreed to that the concept of mental health is about feeling good, about balance in life and to feel safe.

Aim: The purpose with this study was to examine if there is burnout or symptoms of burnout among Swedish alpine coaches. The study would also investigate if the place of work have any meaning of developing burnout symptom or to become burnout. How the coaches think that their working situation could be any better is also going to be lightened.Method: The participants in this study were all full time paid alpine coaches in Sweden. Total amount of participator was 28. 13 of them worked on ski gymnasium, 4 worked on ski collage and 11 worked in SSF (Swedish Ski Federation).

Environmental problems are accelerating with energy consumption and the release of greenhouse gases as the major issues. This affects landscape planning mostly through environmentally hazardous transportation and heating of buildings. In environmental work, the term "Sustainable development" is often used. This term was coined in the Bruntland report in 1987. A number of frameworks have been developed to clarify the term and to remind the user about relevant aspects of sustainability.

This thesis examines history of the subject of mechatronics and innovation. The main reason tostudy mechatronics from a historical point of view is that it has never been done to a greater extent before. An overview is justified because various definitions have been used over the decades, but nowadays the subject has become more established. Focus in this thesis is mainly on development of the subject of mechatronics at Royal Institute of Technology in Stockholm. Innovation is the other aspect of this thesis.

Different techniques for precision agriculture have been available during the last decade. Some of them are more widely used than others. The main purpose of this thesis was to investigate the different attitudes to precision agriculture that exists among farmers and advisors in Sweden. Eight advisors and sixteen farmers were asked for their opinion of a number of specific techniques for precision agriculture, such as yield-mapping, precision liming, the Yara Nitrogen Sensor and site-specific fertilization with phosphorous and potassium. They were also asked to describe the way in which the counselling in Swedish agriculture is used and also about it's importance for the adaptation of new techniques. The high costs are mentioned to be one of the most important reasons why precision agriculture hasn't been more widely spread. Several farmers refer to their farms as too small to bear the costs that come with the techniques. The individual interest for technique among the potential users plays an important role.

Elevers upplevelser av att befinna sig i stödåtgärder är antagligen av stort intresse för de lärare som undervisar elever med allmänna eller specifika matematiksvårigheter. Hur beskriver då några elever själva sina upplevelser av stödåtgärder? Syftet med denna studie är att få större kunskap om och ökad förståelse för hur stödåtgärder i matematik upplevs av de elever som fått särskilt stöd under en längre period.För att kunna ta del av några elevers upplevelser av stödåtgärder valde jag att utgå från en livsvärldsfenomenologisk forskningsansats. Denna ansats lämpar sig väl för att studera just upplevelsen i elevernas livsvärldar. Jag har fått möjlighet att ta del av elevers upplevelser och erfarenheter så som de själva beskriver dem och sedan hermeneutiskt tolkat dessa utifrån min egen förförståelse och erfarenhet.Det resultat som jag presenterar bygger på intervjuer jag genomfört med tre elever i årskurs 9.

Root rot causes large economical losses for Swedish forestry. The spread of root rot can partly be prevented by treating the spruce stumps in thinnings. Late pre-commercial thinning (PCT) is one of the forestry Measures where stump treatment is not used. Late PCT can be defined as: The act of cleaning the stand with the aim of improving accessibility and sight within the stand, and so to increase the mean stem´s volume during the first conventional thinning. The aim of this study was to examine how late PCT is performed, its spatial extent and if it aids the spreading of root rot. The study was limited to encompass late PCT before first conventional thinnings in spruce stands in southern Sweden. Samples of spruce stumps were taken from four stands where late PTC had been carried out.

The cardiovascular system is one of the three major body systems. When an animal in a critical state arrives at the animal hospital, it is important to know the normal parameters in order to assess the patient?s cardiovascular status. Triage is a process where you considerate the patient?s condition instead of check in time, or other criteria.

Chlorinated aliphatic hydrocarbons (CAH´s) were used widely within dry cleaning facilities and for metal degreasing until their toxicity was discovered. PCE is still used as dry cleaning liquid. Today CAH´s are found in soil environment at places where they have been used in the past. The CAH-concentration in trees growing on contaminated land has quite recently received attention as a cheap and effective way of assessing the extent of a CAH-contamination. The method has however, not been put into use in Sweden.The aim of the study has been to investigate whether the CAH-concentration in tree cores could be used to delineate the spread of CAH in a soil environment under Swedish conditions in different seasons.

A new phonological test, LINUS, for Swedish-speaking children between the ages of three and seven, has been developed at the speech and language pathology department at Linköping University. The aim of the present study was to create a reference manual for the long version of the new test. The participants in the present study were children between the ages of five to seven in a medium-sized municipality in the Northern part of Kalmar County, Sweden. In total, 124 native Swedish-speaking children (58 girls and 66 boys) with typical language development participated. The children were divided into two age groups, 5;0-5;11;31 and 6;0-6;11;31 years.

The development within the textile industry is always ongoing with development of new andbetter textiles, which often mean the use of non-natural materials like polyester. This doesn?t lineup with the work shared around the world against an improved environment, so the idea came touse a form of linen fibers instead of polyester as the reinforcing material together with cotton.The idea was to use flax, linen of low quality, which is seen as a waste product and garbage inthe production of high quality linen and flax seed oil. This flax of low quality needs to beseparated before it can be used in cotton spinning machines. Fireball 2 is just that, a process toseparate flax fibers through the treatment of a technique called electrohydraulic discharge.The thesis works goal is to evaluate the Fireball 2 process ability to separate flax fiber.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.