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.

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.

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..

With the prospect of future construction on the Skutskär Pulp Mill property, Stora Enso Fine Paper has initiated an investigation of soil contaminants and a risk assessment of these contaminants. A soil and groundwater investigation has therefore been conducted on an open area of about 16 000 square meters, situated between the current wood room and digester house. To be able to integrate this study into an investigation for the whole industrial property, the study has been carried out as a phase 2 study according to the Swedish Environmental Protection Agency?s Methods of Inventories of Contaminated sites (MIFO).The site investigation has involved soil and groundwater sampling, together with the analysis of heavy metals and organic contaminants. The degree of hazard posed by the contaminants, the level of contamination, the potential for migration of the contaminants, as well as the degree to which protection of human health and the environment is required in the area, have been weighed together for an overall risk assessment of the area with regard to human health and the environment.The investigated area was built up by filling in the coastal waters.

The aim of this essay is to give the reader an idea of how the European agricultural policies have developed, in regard of sustainable development, since Sweden became a member in the union 1995. The main aspect that?s been investigated is the issues regarding sustainable development and how the issues regarding the ecological farming methods have been dealt with. My research questions are:- How has the European environment- and agricultural politics changed since Swedenjoined the union in 1995?- What consequences have the changes had for ecological farming?The answers to the stated questions are that there have been several treaties in the field of environmental development of the agricultural policy, starting with the Maastricht treaty and ends up with the European Action Plan for Organic Food and Farming.

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..

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

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.

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the Organic matter that has been suppressed by the lack ofoxygene below water level continues.

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..

We were accepted to the field study Dignity and therefore chose to write our thesis in connection with it. Our subject is the oasis of Siwa in Egypt. The society has long been isolated, and therefore, the city has been able to preserve their handicraft methods and values. We chose to study the Ecological and Handicraft Development Center, which is a newly opened center for craft production. We wanted to see how the centre could use storytelling as a marketing strategy.

The market for eco-labelled products has developed rapidly from the early nineties in Sweden. There is a full variety of environmentally friendly products on the market today, and perhaps organic food is the most popular alternative. Eco-clothes have not reached the same amount of success as other eco-labelled products on the Swedish market. In this essay I will discuss and analyze which factors that have influenced green consumers attitude and behavior towards eco clothing. Four interviews with green consumers in Karlstad have been done in order to explore consumers attitude and behavior.

Modern milk production have come a long way when it comes to accommodating the nutritional and physiological needs of the animals, but unfortunately the behavioural and psychological needs of cows and heifers are often left unfulfilled. A long time for eating is beneficial for the digestion and also gives the cattle something to do and decreases the risks for developing abnormal behaviours. An important factor that influences eating- and ruminating time is the particle size of the roughage. The aim of the study was to find out if particle size influences the behaviour of dairy heifers, in particular with regard to eating behaviour and abnormal behaviours. The study was conducted at Uddetorp farm high school in Skara. Forty-two heifers of the breeds SR and SF were housed in 8 slatted floor pens.

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.

Dairy cows transform grass to milk with help from ruminal microorganisms that can digest indigestible fiber in their feed. The digestive system of the cow is adapted to a diet consisting of forage and disorders like acidosis, laminitis and abomasal displacement can occur if the feed contains too much starch. To achieve the highest production possible the cow has to be given a high amount of concentrate or grain as the difference in milk yield is significant, approximately 1000 kg energy corrected milk per cow and year between conventional and organic cows that are fed a lower versus a higher share of forage. If the cow shall be able to eat the same amount of energy from forage as from grain or concentrate the eating- and rumination time gets longer and she might not be able to eat enough, which will result in a lower milk yield and will make it harder for the cow to recover from the negative energy balance that originate from the beginning of the lactation. Fat and in a sense protein content differs also depending on if the cow is given a high or low share of forage..