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.

Den du är, inte den du förväntas vara ? en kvalitativ studie av läroböcker i religionskunskap och dess behandling av kön, sexualitet och etnicitet (Who you are, not who you are expected to be - a qualitative studie of textbooks in religious studies and the treatment of gender, sexuality and ethnicithy) is a qualitative study with the primary focus to examine textbooks as a resource for the teacher. Focus is put on how gender, sexuality and ethnicity is portrayed in textbooks for religious studies in upper secondary school. The textbooks are also examined as a resource based on their usefulness. To do this a hermeneutic approach was taken and the textbooks were studied based on the knowledge they provided and their readability.

This study aims at examining if abnormal returns have existed on theSwedish stock market surrounding the ex-dividend period between the years2002 and 2006. The ex-dividend period that is studied is the ex-dividend dayplus the following five days. The stocks that have been studied are the thirtymost traded stocks which together constitute the index OMXS30.Furthermore, the study investigates if the size of the dividend has an effecton the size of the abnormal returns.Previously performed studies on both the Swedish stock market and foreignstock markets have shown that abnormal returns exist during the ex-dividendperiod. However, the results from these studies are not unambiguous, why itis interesting to follow up these studies with a new study.The method used for investigating the existence of abnormal returns aroundthe ex-dividend period has taken its starting point in the previouslyperformed studies. However, some changes have been made in order tocalculate for differences in risk between different stocks (using beta) whichhas been neglected in the previous studies.The results of our study are that abnormal returns have existed for four outof six days in the ex-dividend period when calculating a mean value over allfive years.

Natura 2000 is part of the European Union: s framework to protect and preserve biological diversity. Natura 2000- areas are by the goverment appointed to areas of national interest for preserving nature. Also wind power stations are appointed as of national interest and the reason for this is the goverments goal to get energy from reneweble energysources. This essay describes when both these intrests conflict eachother when it comes to building wind power stations within Natura 2000- areas. The main focus of this essay is a casestudy of two cases from two different counties, Dalarna- and Norrbotten county, where applications have been made to build wind power stations within existing Natura 2000- ares, both cases have reached the court dealing with enviromental issues.

Acidification is a central concept in the environmental debate. The effect of acidification of the soil is a matter of a decreasing amount of cations and thereby a decreasing ability to resist a supply of hydrogen ions to the soil. Acidification has gradually increased in the O horizon in Västerbotten over a 30-year period from the 1970th to the 1990th. The aim of this study was from inventories of The Swedish National Forest Soil Survey and The Swedish National Forest Inventory explain and quantify the acidification that has occurred in the O horizon of two regions in the north of Sweden. Data from SMHI, The Swedish Meteorological and Hydrological Institute, has also been used.

By the same time as the recent enlargement of the European Union, where Poland became a member, it was officially stated that the gender mainstreaming-policy was to be integrated into every area of EU. NGO:s working as entrepreneurs for the gender mainstreaming norm in Poland supported the accession largely because they believed it would help spreading the norm also on a national level. Qualitatively analyzing the Polish case and the difficulties gender mainstreaming as a norm candidate meets with I contrast expectations with what could actually be EU:s role in this matter.Arguing that EU is a context with room for spreading norms by both bargaining and socialization, this paper takes a social constructivist approach. Gender mainstreaming as a norm is difficult for EU to apply on their members, and thus was not widely discussed during accession negotiations. In the same time.

The behaviour of the red-tailed guenon (Cercopithecus ascanius) was studied over the course of nine days in the Sabaringo forest surrounding Kichwa Tembo Tented Camp near the Masai Mara National Reserve, Kenya. A focal animal instantaneous sampling method with a one minute interval was used to record the behaviours of the monkeys for approximately 12 hours a day, the day being divided into six shifts á two hours. This method has proven successful in earlier studies of red-tails in this area. The study subjects included both lactating and non-lactating females, juveniles and on some occasions the resident male. The purpose of this study was to examine the grooming behaviour of red-tailed guenons and whether or not the occurrence of grooming varies depending on monkey type (lactating or non-lactating) and time of day.

AbstractTitle: Interactivity and participation - a qualitative study about the making of machinima withWorld of Warcraft (Interaktivitet och och deltagande ? en kvalitativ studie kring skapandet avmachinima med World of Warcraft)Number of pages: 68 total, 50 without appendixAuthor: Peter BrandbergTutor: Else NygrenPeriod: Autumn 2006Course: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim of this study is to take a closer look at the phenomenon machinima by analysing a number of specific movies from the site worldcraftmovies.com. This analyse is focusing on how the content of these movies relate to the wider game culture of the MMORPG World of Warcraft, what specific elements in the movies is referring to and if there is differences or similarities between different genres (or categories).Material/Method: The method used in analysing the movies is a combined method inspired by hermeneutic, semiotics and discourse analysis.Main results: Instead of answers this study raises many questions about the diverse content of the movies. A general division can be seen between movies focusing on the games rules and movies that are trying to present a fictive world. But the study also shows how there are many movies moving between these two points.

The subject of this master thesis is co-operation between archives, libraries and museums. The purpose is twofold: 1 To map out activities within the area to get an overall picture. The mapping is done by studies of documents and consists of international outlooks and an overview of national and regional projects and reports; 2 To investigate how leaders of the respective institutions within the various regions of Sweden apprehend co-operation between the three sectors. The empirical study is accomplished by inquiries and is mainly qualitative. An intermediate purpose of this essay is to try using grounded theory to treat and analyse the gathered material.

Different reports imply that the Roma are an excluded group in numerous areas of both Sweden and Europe. Efforts have been done through the centuries without given intentional results. The past 12 years as a Swedish national minority have not diminished the gap between the Roma and the majority society. How does Sweden create and operate its minority policy especially towards the Roma? We have studied international and national minority policy to see how it is described and implemented in the municipality work.

I meet in my work as art teacher many students of different descent, were they, or their parents, have different school experience than the Swedish. This, in combination with therecent discussion after the Muhammad caricatures about the banning of images in Islamic religion, made me curious to study what art education in a Muslim country looked like. I went to visit the Maramra Egitim Köyü school in Istanbul, Turkey, and especially their art classesfrom grade five to eight, which are the same age of students that I have been working with thelast ten years. This was my first visit to Turkey.The question I ask is: What does the practice of Turkish art education look like, using the Marmara school as an example. Which discourses can I identify in the art teacher practice? What surprised me the most was the frequent visual exposure of the founder of the Turkishstate, Kemal Atatürk.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

The purpose of this master?s thesis is to describe and analyse the origin and development of the municipal library of Västervik. There have been four previous libraries and our examination starts in 1859 with the foundation of a parish library. The other forerunners were a working-class movement library and two libraries in the International Orders of Good Templars. Before the merger of the libraries there were discussions in the municipal council, among the working-class movement and in the IOGT.

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.