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.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Bribery is a concept which has appeared quite frequently in the media recently, but what constitutes a bribe and what factors can be used in determining if an individual case is actually a bribe? The purpose of this essay is to try and answer these questions through a study in which respondents were presented with different scenarios and were asked to determine whether a bribe had occurred and explain their Reasoning. In the study, it was evident that the amount of money involved in a given case had a large impact on respondents? determination of whether a bribe had occurred or not. The grey area that seems to exist between what is appropriate and inappropriate most likely stems from ambiguousness in Swedish law..

  Author: Moa di Zazzo EilertsenTitle: ?Children should not grow up like that. They may turn out the same?: Social workers, working with foster care investigations, Reasoning about family and family structures of foster homes. [translated title]Supervisor: Annika StaafAssessor: Norma MontesinoThere has been a change in family structure which shows that the nuclear family, which is still the main form of family pattern, is becoming less frequent nowadays.

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 this study I have explored five parents Reasoning about toys, from a gender perspective. During the interviews, we have reasoned about toys that are made for girls and for boys, what the differences are, and what advantages and disadvantages there might be for children to play with a variation of toys, made for both genders. The results of the study show that most of the participants are more accepting for girls playing with toys made for boys than the other way around, which indicates that boys? experience of the world might be somewhat limited, while girls have easier access to toys made for both genders..

The purpose of the study is, through literature and interview studies, to analyze and draw attention to critical mindedness regarding news features in a multilateral way. In the interview 16 participants got to see three SVT news features with lack of criticism. Great importance was given to the spontaneous Reasoning of the participant. The study is explorative and has given a number of hypotheses and ideas for further research concerning the subject. Among other things the study shows that previous beliefs affect the critical mindedness of the individual, that individuals have the ability to think critically if reminded and that the trust of the source and medium affects the critical mindedness of the individual..

Syftet med studien är att klargöra om nyckelhålsmärkningen har betydelse för konsumentens uppfattning och val av produkt, samt belysa förekomsten av källkritiskt tänkande kring nyckelhålsmärkningen. Som metod tillämpades intervjuer på 50 respondenter. Studien indikerar att nyckelhålsmärkningen har en inverkan på både val av produkt samt den generella uppfattningen om hur hälsosam en produkt är. Studien visar även på en slående avsaknad av källkritik då konsumenter utvärderar nyckelhålsprodukter..

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

This is the report on a study made to find a correlation between the Johari window and the games that the possessor of given Johari window enjoys to play. A Johari window is a graph that shows an individual?s ability to receive and give feedback. One obvious correlation was found between individuals enjoying role playing games and their possessing Johari windows showing a good ability to give feedback. The Reasoning behind this is that the ability to give feedback is based on the capability to express oneself to the external environment, and that one would need to be comfortable with expressing oneself to an external environment in order to enjoy interacting with the narrative that takes place within the role playing genre..

This essay seeks, by applying to theories of nationalism, to explain the Reasoning behind the Russian annexation of Crimea and to understand the ideology and nationalistic influences in Russian foreign policy in the case of the Ukraine crisis and the annexation of Crimea. The argumental analysis exemplifies the nationalistic tendencies of Vladimir Vladimirovitj Putin and the Russian foreign actions and attempts to specify a nationalistic motif in the case of Crimea and in Russian foreign policy. The study seeks to illustrate tendencies in Russian foreign policy and to show what can be expected of Russia in the near future..

This paper discusses how ten blogs written by librarians talk about using games in the library. What do they talk about and what are their arguments for using games as a learning tool, and what does this say about their views on the library?s role in society?It is examined by using argumentation analysis together with a model for identifying different roles within the library on the blog themselves. By identifying the most important arguments used and placing them within the model, the paper aims to see how the bloggers view the library as a whole and as a part of society.It showed that the Reasoning among the librarians varies, but most emphasis was on seeing the library as a meeting space together as an inspirational space, and the use of games can greatly help with that. Especially when viewing the library as a meeting space with room for everyone regardless of their interests..

This thesis has been written with our society?s current energy-situation in mind.Although it only deals with one particular block of buildings, the solutions and suggestions presented herein are quite applicable on other objects of the same type.This thesis is intended to be used as a guideline for energy-preserving projects in general, with an eye to buildings erected during the Swedish ?million-programme? in the sixties and seventies.The paper starts with the acquiring of all necessary blueprints and technical specifications. It then moves on to a thorough description of the buildings in question, and their heating- and ventilation-systems.Followed by this the reader is guided through the successive stages of energy-perseverance measures that are available, and possible. Reasoning around the economic factors concerning all measures is also held.The paper ends with conclusion, and a discussion concerning the delicate issue of the higher return-temperatures possibly reaching the district-heating plant..

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the Reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

This paper follows an analytical and critical line of Reasoning concerningindexing and retrieval of music in Swedish public libraries. The focus ofthe discussion is based on the terms included in the subject heading list ofthe Swedish Classification System. The empirical study is performed inthe context of online catalogues in the public libraries of Örebro andGävle. The theoretical background relies on the indexing theory ofProfessor Frederick W. Lancaster.