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.

When exposed to them, isocyanates can induce serious injuries in the respiratory tract and irritation on the skin and in the eyes. They are therefore interesting from the point of view of occupational health. The purpose of this thesis was to collect isocyanates in air with impinger-filter samplers and solvent free samplers. Furthermore the isocyanates were to be analyzed with liquid chromatography-mass spectrometry. The solvent free sampler consists of a polypropylene tube and filter holder fitted with glass fiber filters impregnated with derivatization reagent, coupled with a pump.

The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.

The aim of this paper is to map and analyze what role Swede's played in King Leopold II's colony in the former Congo Free State. Letters and messages that arrived at the Congo Consulate in Sweden between 1895 and 1906 have been used as the paper's primary sources. Application letters from 32 different Swedes, seeking to join the Congo Free State Army, to the General Consul of the Congo Consulate, Hans Hugold von Schwerin, have been used as primary sources, and constitute the basis of the paper's analysis. The letters arrived at the Congo Consulate in Sweden between 1895 and 1906. The applicants were all men of different social classes, and were between the ages of 20 and 30 years old. Their chief reasons for applying were primarily for own financial gain or because they did not get a chance to serve in the Swedish army.

Early during my education to become an afterschool-teacher a concern was raised that afterschool-programs will continue to be seen as an institution for childcare services. In this experience-based essay, I discuss what I see as the coreproblem: the free- and planned activities. What do the free- and planned activities actually mean for children's development and what is it that determines how much space the various activities will be allowed to take?In my attempts to answer this question, I go through the concept of leisure, the importance of children?s play and adults responsibilities in children?s play, what the different policy documents say about children?s play and the creative work, staff skills and theoretical and practical knowledge. I question whether I was right in the story that I begin this essay with, and conclude that it is more difficult than I previously thought to find an answer to the question..

Purpose: The purpose of the study is to find out what mathematical content primary school children encounter in their free options at school.Through observation, the study defines mathematical areas that primary school students encounter in their free options at school. We want the study to show the reader the mathematics that students continuously meet without associating it with regular mathematics as taught in school.A number of mathematical areas have been defined in the analysis of the observations. These areas have subsequently been discussed more thoroughly. Finally, the areas have been arranged in a grid system to clarify the results.In our study, we have discovered that mathematics exists in all the observed situations the students participated in.We believe that observation as a method can give teachers a tool for helping students associate practical actions during their free options with the more theoretical aspects of formal teaching of mathematics. We discuss this further in the study..

Oberoende av yrkesområde kan sjuksköterskor möta patienter i livets slutskede. Huvudmålet med den palliativa vården är att symtomlindra. I de fall då konventionell symtomlindring inte uppnår önskad effekt för patienten kan palliativ sedering bli en möjlig behandlingsform. Som teoretisk referensram används Patricia Benners teori ?från novis till expert? samt begreppet attityd.

A range of public health and animal welfare problems has been shown to be associated with free-roaming dogs. With a high density of free-roaming dogs and with a major tourism industry, Samoan tourists are likely to be influenced by the presence of the dogs. The tourists are mainly from the Oceanic region; with New Zealand and Australia as the biggest contributors. The aim of this study was to examine the potential impacts of dogs on visitors to Samoa. A questionnaire was handed out to 281 visitors all over Samoa, collecting opinions and information on visitors? experiences and behaviour regarding the Samoan dogs.

The aim of this study was to examine nursing personnel?s knowledge about oral health care and attitudes towards the free assessment of the oral status done by the dental service for elderly and handicapped persons in a municipality in the south part of Skåne, and also how personnel experience the free assessment of the oral status done by the dental service and how it functioned at the facilities. The study was carried out by sending out 150 questionnaires to nursing personnel at six special housing facilities. 73% (110 personnel?s) answered the questionnaires.

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.

Abstract. The trade in prostitution/sexual services is regarded as a major social problem in Sweden. The prostitutes are seen as a group of passive, neglected and exploited victims, subject to repeated and forced outrage. However, there exists a network of sexworkers who claim their free will in selling sex as a trademark. They describe themselves as active subjects with a business of selling sex out of free will.

The theme of this essay is the principle of free access to the Swedish Public Libraries, and its aim is to fmd out the opinion of adult visitors of such libraries as regards the introduction of fees on the borrowing of books, already existing fees such as reservation fees, charges for interlibrary loans and charges for the late return of books.The main part of our survey comprises questionnaires that were handed out to 100 visitors at the Norrkoping City Library and 100 visitors at the Eskilstuna City and Provincial Library. In order to illustrate the fee problem from another angle, interviews with staff people from the two libraries were carried out A large part of the essay consists of material aiming to give a general picture of the subject, e.g. how the "free of charge principle" is tied to the Swedish library system, what arguments have been presented to maintain or reverse this principle, and a comparison of the relative situation in other countries. As the conception of popular education is so basic for the "free of charge principle", we also account for the idea of popular education.The result of our questionnaire shows, among other things, that 60,9% cannot consider paying for any of the free services offer by the libraries today, 21,3% answered that they could possibly consider paying for some of the services and 17,8% answered that they didn't know. 76% would rather pay for a library card than stop borrowing books altogether..

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Abstract:Title: Engelska (Svenska)Number of pages: 40 (47 including appendix)Author: Carl StrandTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to analyze how young people, in the ages 18 to 25, relate to the subject of file sharing, and what their attitudes to this phenomenon are. I aim to describe how they use file sharing, their knowledge about it, how their usage have changed due to the new copyright law, what their stands are on the question of resource control and management on the Internet, and what they think of the future of file sharing.Material/Method: The method being used is a qualitative focus group interview model, used to investigate how young people look at the subject of file sharing. The results of the interviews is then applied to a theoretical framework based on thoughts of Denis McQuail, Lawrence Lessig concerning creativity, copyright, resource management and file sharing on the InternetMain Results: My conclusion is that the widespread file sharing habits of young people is not only caused by the temptation of getting free stuff, but of the lack of commercial and legal alternatives. Youths are willing to pay for media if the distribution is superior to the illegal file sharing alternative. They are a generation of young people that has grown up in a society where the tendency in many fields has been to make everything faster and more effective.

The purpose of this Master's thesis is to contribute to a betterunderstanding of children's free time reading book practices by studyingpupils in the school library and their processes of finding and borrowingbooks for themselves to read silently in the classroom, so called free timereading books. The study also includes observations of the staff's role,particularly the school librarian's in supporting pupil's book selection.The empirical material consists of field notes from an etnographic studywhere pupils in 4th grade (aged 10-11) and staff were observed duringthree school library visits. The theoretical framework is inspired byLennart Björneborn's concepts of information practices in libraries:serendipity, integrative library interface, mediation flow and affordancespaces.The study shows that pupils' search for free time reading books in theschool library is relatively routine-based at the same time as it isspontaneous. The process is an interplay with factors such as time,display and interaction in the integrative library interface. In the presenceof adults, finding books becomes an imposed task for the pupils.