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 competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

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.

The following degree project deals with the production of an ICC-profile, this in the form ofproducing ICC-profiles for VTAB Backa. The company previously had their own profile butthey weren?t satisfied, so earlier this year they started using the TU standard profile, but theyalso wanted a complement to this in form of a profile created for solely their printing press.The separation settings used when creating the new profiles were based on information fromTU and their profile. Two basic profiles were created and then edited to obtain a better result.The test printings made with the edited profiles showed that the less adjustments that are made,the better. It was also discovered that the TU standard profile eliminates the highlight toneswhiles the new profiles are somewhat darker.

Syftet med föreliggande studie var att undersöka eventuella skillnader mellan barn med cochleaimplantat (CI) och/eller hörapparat (HA) och normalhörande barn i åldrarna fem till sju år avseende fonologiska och kognitiva förmågor. I studien jämfördes resultat från elva till 44 normalhörande barn med åtta till 25 barn med CI/HA från fyra olika studier. Undersökningsmaterialet utgjordes av kortversionen av Stora fonemtestet, fonologiska representationer, TOWRE samt fem deltest ur testbatteriet SIPS. Testresultaten analyserades kvantitativt och för kortversionen av Stora Fonemtestet även kvalitativt. Resultatet visade att barnen med CI/HA generellt presterade lägre än de normalhörande barnen på test av fonologisk förmåga och fonologiskt arbetsminne, men att de låg i nivå med de normalhörande barnen avseende generellt och visuospatialt arbetsminne.

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

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.

In this essay we aim at finding an appropriate flash estimator of the quarterly Swedish private consumption (PK). With the aid of the statistics program TRAMO we study if monthly data from the consumer survey (HIP) and retail industry (DH) can be used in a transfer function model (TFM) to forecast PK. In the work of assessing the state of the market and the business trend, fast information from the national accounts is needed for making decisions for the economic politics in Sweden. A way to speed up the information process is to use leading economic indicators to asses this development. Another way to get information faster is to use a flash estimate.

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.

Bakgrund: Amningens fördelar för mor, barn och samhälle är välkända. En komplikation vid amning är bröstböld. Medvetenhet om fördelar och nackdelar med olika behandlingsmetoder vid bröstböld och deras inverkan på fortsatt amning är viktig.Syftet: Att studera behandlingsmetoder och amningsförekomst vid bröstböld.Metod: Retrospektiv design från en journalgranskning genomförd på Södersjukhuset mellan januari 2006 och september 2008. Statistiska analyser genomfördes med Chi-två test, Independent samples T-test samt Fishers exakta test.Resultat: Totalt 139 kvinnor med bröstböld behandlades med nålpunktions-, pigtail- eller dränagebehandling, eller en kombination av dessa. Sextiotre procent pigtailbehandlades enbart och dessa behövde i mindre omfattning sjukhusinläggning jämfört med ej enbart pigtailbehandlade, samt resulterade i större andel av ett till tre sjukhusbesök.

Syftet med denna studie var att testa och beskriva aspekter av reliabilitet och validitet av två versioner av Fatigue Severity Scale (FSS) på svenska, FSS 1 och FSS 2, vid mätning av trötthet hos patienter med systemisk lupus erythematosus (SLE). Metod: Två grupper av patienter med stabil SLE, låg sjukdomsaktivitet och liten organskada inkluderades. Diskriminant validitet för FSS 1 testades på 32 kvinnor med SLE och 35 friska kvinnor. Följande test av FSS 1 och FSS 2 gjordes på 23 patienter med SLE: Tak- och golveffekter, intern konsistens, stabilitet över tid (test-retest) samt innehållsvaliditet uttryckt som faktoranalys och innehållsvaliditet sett ur patienternas perspektiv vad gäller FSS 2. Resultat: FSS 1 kunde signifikant särskilja kvinnor med SLE från friska kvinnor.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security. In order to study usability, a test group of ten persons have been used to evaluate the usability of the system.

A pilot study conducted on four patients, which we received from the Sahlgrenska University Hospital, who were all potential candidates for a cochlear implant. We fitted our test subjects with a pair of frequency compressing hearing aids called Phonak Naida V SP during the study and let them evaluate them for about seven weeks. Measurements made with monosyllabic words throughout the study showed significant differences in speech perception (p?0.05) compared to their regular hearing aids in 3 out of 4 cases. De-activation of the frequency transposed function showed significant decreases in 3 out of 4 cases compared to when it was activated.All test subjects were satisfied with the new hearing aids and chose to keep using them at the end of the study..

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.

It has long been discussed how to use music in a new way in the field of food and elderly, and in this study, the authors wanted to test this. Music is the language of emotions. It?s a powerful tool, but its effects are difficult to predict (Theorell, 2009). Malnutrition in the elderly is a serious condition that often gets overlooked (Edfors & Westergren, 2012).