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.

Det finns en direkt koppling mellan den allt högre mjölkavkastningen hos våra mjölkraser SRB och SLB och vissa reproduktionsstörningar. Posten fruktsamhet är idag den största utslagsorsaken i kokontrollen. Högre produktionsnivåer leder till kortare och mer svårupptäckta brunster eller t o m till att brunst helt uteblir. Det tar också längre tid för kon att komma i brunst efter kalvning. Allra tydligast ses detta hos gruppen förstakalvare.

Osteoartrit (OA) är en degenerativ och inflammatorisk ledsjukdom som drabbar både djur och människor och förkortar tävlingskarriären hos många hästar. Det är en komplex skada som troligen kan starta på olika ställen i leden och det är svårt att på ett tidigt skede ställa en diagnos. Idag används bland annat röntgen och MRI för att se ledförändringarna, men det pågår forskning kring om det finns mätbara biomarkörer för benvävnaden i serum eller ledvätska som tidigt skulle kunna visa ledförändringarna. Syftet med denna litteraturstudie är att beskriva OA på tävlingshästar och hur det diagnostiseras idag, med inriktning på kotleden, och undersöka forskningen kring tre potentiella biomarkörer avseende benförändringar vid tidig OA: bone sialoprotein (BSP), osteoprotegerin (OPG) och proteiner tillhörande Wnt-signalering. BSP är ett protein som har en roll i formationen och modelleringen av ben hos den unga hästen. Det finns i högst koncentration i övergången mellan brosk och ben och är därför en tänkbar markör för förändringar i den delen av leden.

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.

Osteoartrit (OA) är ett mycket vanligt problem hos hästar och har i många fall sitt ursprung från felaktig belastning av leden, blir ofta kroniska och omfattar inflammation i ledens samtliga ingående delar. Resultatet är bland annat nedbrytning av ledbrosk och matrixkomponeneter. Idag baseras diagnostik och framtida prognos mestadels på den kliniska bilden och/eller bilddiagnostiska hjälpmedel. I denna studie har två inflammationsmediatorer; interleukin 1? (IL-1?), high mobility group box protein 1 (HMGB-1), och ett enzym; matrixmetallopeptidas 13 (MMP-13) mätts i ledvätska och serum med hjälp av kommersiell enzyme-linked immunosorbent assay (ELISA)-teknik. Hypotesen är att dessa är förhöjda i ledvätska från leder med konstaterad hälta. Tjugonio ledvätskeprov och 11 serumprov från 11 hästar som sökt till Universitetsdjursjukhuset i Uppsala för hälta analyserades i denna studie.

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.

Today the milk production per cow is increasing but the milk delivered by the Swedish farmer contains less amounts of fat and protein than earlier. The contents have decreased since 1993. In average the milk contain 4,2 percent fat and 3,4 percent protein. Earlier the fat content in milk was important. Nowadays the dairy?s attention has turned to the milk?s valuable proteins, principally the caseins, which have a considerable nutritional value and are important for several dairy products like cheese and yoghurt.

The dog has often served as a model animal for humans in scientific studies. This is due to the fact that dogs are susceptible to a wide range of diseases which also affect humans. One example is cancer, a condition that affects dogs as well as owners. Neoplastic diseases account for 18-23 % of all deaths in dogs (Bonnet et al., 2005 and Jagielski et al., 2002). Mammary tumor, or tumor of the breast, is the most common tumor form in intact dogs and women (Im et al., 2013). Mammary tumors originate in the udder, and are classified according to their histological characteristics.

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..