AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

My essay is fundamentally about an idea. It could even be placed in the study of the history of ideas by the fact that it could be seen as if I am trying to reflect upon how one single idea can get a strong societal and historical impact. How thoughts, visions and then inventions are constructing societies and everything that derives from them. In my text I try to illuminate and connect social theory to our social reality and by using discourse (theory) analysis I try to study central terms in the discourse of surveillance. The question which is of social psychological interest would be that of how the individual in dialectical relation to thesurrounding society is free and how he then would get inflected by this surveillance.

The purpose of the study is to contribute to the field of social access in children's free play in the pre-school class, by looking at how children are included and excluded and how power structures arises in the free time. In order to capture the events that occur among the children, observations were chosen as research method.The results show that the children wanted to play with each other, and that the most common way to facilitate play was to ask "Can I join?". There were also other strategies being practiced regularly. It was also common to exclude other children from playing, and this was especially when the children wanted to protect their ongoing game, or that someone was not allowed to join because he or she ruined it for the others.

Nematodes are perhaps the most common animals in the world. Nematode populations can reach densities up to several millions per square meter in the soil. There are many factors which affect nematode communities in arable soil with respect to diversity and population size. Factors like tillage, crop, fertilization, nutrient status and moisture in the soil all have an impact on soil biology and in this way also have effects on the nematode community. This study is based on three different parts, soil samples taken in March 2012 and March 2013, soil samples taken monthly during the growth season of 2013 in bare fallow plots and a pot experiment.

The number of people of getting allergic symptoms is increasing and the reasons are considered to be many. The human have changed their habits and spend more time indoor. In combination with new building technologies where denser housing constructions and new materials this causes bad indoor climate contributes to a higher occurrence of allergiesThere are several courses of action to deal with this problem. One action is by choosing allergy-free interior surface materials. An allergy-free material emits low concentrations of harmful substances resulting in a great indoor air quality.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

A computer model based on minimization of the free energy, capable to predict contact angles and spreading transitions between Wenzel and Cassie mode for drops placed on surfaces with different topography were implemented in matlab. Simulations were compared with experiments documented in the literature. These showed that reported transitions between Cassie and Wenzel mode can be explained by minimization of the free energy. In this report, a study on the possibility of constructing water repellent paper surfaces with a combination of treatment with octadecyltrichlorosilane and topography changes, is included..

Bath has been a part of human history for a long time. Today bathing/swimming inmunicipal pools is for people of all ages and it is possible to take swimming courses,exercise or enjoy recreation. The municipal indoor pool of Hogdalen in Sweden wasbuild in the sixties and has had problems with high levels of heterotrophic bacteria. Thefacility has two larger pools, one adventure park for young kids, two smaller bath tubsand a jacuzzi. To improve water quality UV light and coal filter were installed inOctober 2009 to the already existing purification system.

Abstract: The purpose with this study is to analyse the political debate about freedom of speech in Sweden and Denmark, after the caricatures of the Islamic Prophet Mohammed that the Danish newspaper Jyllandsposten published in September 2005. For this debate four political parties have been chosen. These are: Socialdemokratiska Partiet and Moderata Samlingspartiet in Sweden and Socialdemokraterne and Venstre in Denmark.An idea analysis has been chosen as method, and dimensions as an analysing tool. The overall result of the analysis is that right- and left political parties in Sweden and Denmark are more alike, than different in their political debate about free speech. They all wish for total freedom of speech, and see that as the foundation of the democratic society.

The quantity of methane emissions from sheep depend on several factors, for example, the composition of the diet, feed quality, the age of the animals, time of the day and maybe also breed and sex. A comprising literature review was made about which factors that affect the size of emissions. In addition, a questionnaire was sent to two farms, one with a more intensive production system and another with a more extensive system. Inventories of the two farms were made; the rest of the data needed to conduct the study was taken from literature and other sources. Meat produced at the more intensive farm caused emissions of 0.4 kg of methane per kg of bone free meat and the more extensive farm caused emissions of 0.9 kg methane per kg of bone free meat.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.

I animation för film kan regissören ändra kameravinkel för att en karaktärs känslor ska förmedlas på ett tydligt. i ett spel har ofta spelaren kontroll över kamerans position men kan i vissa fall inte ändra kameravinkeln. I det här arbetet undersöks om en spelkaraktärs rörelser måste överdrivas mer i ett spel som använder Free Roaming Camera än i ett spel som använder First Person Perspective. En karaktär i ett tänkt spel animerades med olika grad av överdrift för att förmedla ilska. Animationerna visades sedan för ett antal informanter som fick bedöma hur trovärdiga de upplevde animationerna samt ange vilket sinnestillstånd de upplevde att karaktären hade.