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.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

The metaphor has been among us since a very long time, but despite over 1.000 years of reflection it is still uncertain how one should understand the concept. There are few, if any, doubts how to understand the definition of metaphor, but is it possible to find a real distinction between the metaphorical and the non-metaphorical? In this essay I seek an answer to when a metaphor is a metaphor or when it is instead a generally accepted concept of how something actually is. I will use previous research on the topic from Aristotle, Friedrich Nietzsche, Paul Ricoeur and George Lakoff and Mark Johnson. These persons have given me a wide perspective and approach to the metaphor ? and when a word should be considered as a metaphor or not.

Denna uppsats kretsar kring beslutsfattande och metodik vid fastighetsinvesteringar i potentiella tillväxtnoder. Då fastighetssektorn är så omfattande har vi valt att avgränsa oss till en speciell typ av fastigheter, närmare bestämt logistikfastigheter. Ytterligare en fördjupning har skett, där vi valt ut en specifik investering i området, för att fördjupa oss om denna. Det specifika fall vi valt att ta mestadels av vår data från är Rosersbergs industriområde, även känt som Stockholm Nord Logistikcenter. Som en referenspunkt till Stockholm Nord Logistikcenter har vi i arbetet även skrivit översiktligt om Arenastaden, som är belägen i Solna.En del tidigare forskning har gjort på området Logistik, och somliga av dessa studier har vi även tagit del av för att utvinna information inom ämnet som även kunnat användas i vårt arbete.

Violence is put in a specific context when the police are the perpetrator of violence rendering violence possibly legitimate through sovereignty. The possibility of legitimization of police violence raises important questions of how such violence is legitimized and how resistance is conceived of and defined. I have interviewed seven people in Sweden from different backgrounds, all of whom share the experience of having been subjugated to police violence, including threats, harassments and physical violence.This paper analyzes the performativity of police violence through the relations between police violence, power, sovereignty, subjectstatus and resistance, in order to understand how police violence is being legitimized and to understand its consequenses with respect to those subjugated to it. I?ve also analyzed if this violence is being politicized and, in that case, how politicization is made possible.

Stock analysts have through the analyses they write a large impact on the expectations on the market and the direction of investors investments. This creates undesired fluctuations on the market that raises the level of uncertainty. The way that the analysts satisfy their need for information is connected to how their final analysis will be shaped. There is a large knowledge gap concerning the way that the analysts work and this gives unsatisfactory ways of communication. This thesis is set out to create a greater understanding of how optimal communication towards this target group should be brought out.

AbstractToday?s society is multicultural which can lead to racism and prejudices. Racism is created by prejudices and values. These values and prejudices are passed on to the children through media parents and/or society. The children then make these values to their own.

Violence is put in a specific context when the police are the perpetrator of violence rendering violence possibly legitimate through sovereignty. The possibility of legitimization of police violence raises important questions of how such violence is legitimized and how resistance is conceived of and defined. I have interviewed seven people in Sweden from different backgrounds, all of whom share the experience of having been subjugated to police violence, including threats, harassments and physical violence.This paper analyzes the performativity of police violence through the relations between police violence, power, sovereignty, subjectstatus and resistance, in order to understand how police violence is being legitimized and to understand its consequenses with respect to those subjugated to it. I?ve also analyzed if this violence is being politicized and, in that case, how politicization is made possible.

Bakgrund och problem: Finanskrisen 2008-2009 hade sitt ursprung i överoptimistisk långivning med anknytning till fastigheter. Bostadsbubblan som hade uppstått mellan 2001-2006 i USA fick störst betydelse och kom att beskrivas som den främsta utlösande faktorn till finanskrisen. Bostadsbubblan sprack och huspriserna började falla under 2007. Krisen intensifierades och utvecklades till en global finanskris under 2008 då den amerikanska investmentbanken Lehman Brothers tilläts gå i konkurrs. Botten nåddes sannolikt under 2009 som präglades av en global recession.

Abstract Author: Kristin NäsTitle: The technology society?s love letters ? a qualitative analysis of communication through internet dating.Level: BA Thesis in CommunicationLocation: University of KalmarLanguage: SwedishNumber of pages: 53 Keywords: communication, dating, web dating, gendering talk, interaction, flirting, the internet, contact, communities.Summary: A qualitative study on the subject of internet dating and how people using internet dating chooses to present them self and how they choose to communicate with others to create contact. Internet dating is a phenomenon that is continually growing. 2 million people in Sweden are singles today and more than half of them have tried internet dating at least once. The purpose of this study was to research the way people choose to present them self and how the communication on an internet dating site is used.

I denna uppsats analyseras hur utvalda faktorer inverkar på de svenska hushållens skuldsättning. Detta görs genom att två olika ekonometriska modeller skattas på två olika skuldkvoter. Skuldkvoterna som används är skulder i förhållande till disponibel inkomst och skulder per hushåll. Förklaringsfaktorerna jag testar för är förväntan om framtida inkomster, befolkningssammansättningen, förmögenhetsutvecklingen och ränteutvecklingen.Jag finner starka belägg till att befolkningssammansättningen, real förmögenhetsutveckling samt ränteutvecklingen inverkar på de svenska hushållens skuldsättningsgrad. Däremot finns inga belägg för att den finansiella förmögenhetsutvecklingen inverkar på skuldsättningen.

Purpose There are almost infinite numbers of ways to build dairy farms in Sweden. When building a new free stall barn you have the possibility to affect both working environment and animal welfare for many years to come. The construction costs are influenced by which type of barn that is built and what functions it contains, for example one can predict that automatic milking systems are more expensive to integrate than milking parlours. But what is the real cost of today for the construction of free stall barns with milking centres and how is it affected by construction methods and functions? Is the labour time influenced by the building costs? These are some of the questions this report will try to answer.

Softube has developed DSP-card and software for simulation of the sound of old tube amplifiers. The purpose with this thesis is to design a compact amplifier with high power to function together with the DSP-card and build a unit that can replace several other guitar amplifiers. The advantages with that kind of solution could be that it would be cheaper, easier to carry and easier to stor than the real amplifiers. The amplifier that has been designed is of class D type with digital PWM modulator. There is several types of amplifier modules on the market that use analog input signal, but if one of them would be used a D-A converter is needed on the DSP card.

Emwiro Vibe is a complete system for seismic measurements. The functionality of the system was before the completion of this project handled using a software contruction based on a state machine. Emwitech, the company developing Emwiro Vibe, expressed a desire to replace this solution with a real-time operating system (RTOS). The project consisted of two parts. Firstly the existing software was studied, available RTOSes was evaluated, and the RTOS most suitable for the application was selected.

Emwiro Vibe is a complete system for seismic measurements. The functionality of the system was before the completion of this project handled using a software contruction based on a state machine. Emwitech, the company developing Emwiro Vibe, expressed a desire to replace this solution with a real-time operating system (RTOS). The project consisted of two parts. Firstly the existing software was studied, available RTOSes was evaluated, and the RTOS most suitable for the application was selected.