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.

The main focus of this essay is to analyze whether strict employment protection legislation has a negative effect on the labour market possibilities for youth in the EU or not. To empirically examine the labour market possibilities for youth, data for unemployment rates and incidence of temporary jobs are used. By doing simple correlations between the different labour market characteristics and OECD?s employment protection legislation index the effect of the latter is tested. The result is that a tendency for youth unemployment and frequency of youth with temporary employment to be higher when employment protection legislation is strict can be seen.

Gender and politics, how well do they match? An interesting way of studying gender and politics is therefore to look at the legislation proposals from the government. In Sweden when the government make a legislation proposal it have to have a chapter that consider the aspect of equality between men and women. This paper aim to study the language in the gender aspect of the legislation proposal. This is done from a gender perspective.

People in Sweden have more and more dogs in their care, and several of these dogs are kept in kennels in back yards for various reasons. According to Swedish animal welfare legislations the need for social contact for dogs has to be met. However, there are few details presented on how to meet the need and when it can be considered satisfied. Does the dog need human contact to fulfill the need, or is the company of other dogs enough? This study aims to specify what can be acceptable when it comes to fulfilling dogs? social needs in accordance with the Swedish animal welfare legislation.

The aim of this study is to examine if and to what extent the personnel at the local school perceive offensive treatment through the social media among the students and what the personnel thinks about the responsibility of the school to prevent this type of abuse. Offensive treatment through the social media has become a common occurrence among youth and affects health in both psychological and physical ways. As offensive treatment through the social media often takes place outside of school in the students spare time the responsibility of their health is unclear. But since it affects their school results the school has a responsibility to act, which is confirmed by legislation. However, the legislation does not mention offensive treatment through the social media and the school has no distinct guidelines to prevent this form of offensive treatment.

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.

The aim of the study is to evaluate how a law decided 2002 regarding discrimination against students in the higher education system in Sweden, was implemented at the University of Kalmar and Växjö University.The study asks two questions: How did the both universities implement the law? How did the universities manage to implement the law? In order to answer these questions the ?top-down? perspective, often used in field social science within discipline implementation, is used. First the study examines the goals with the legislation, and thereafter the actual implementation at the both examined universities.The conclusion is that the universities has high ambitions with implementation of the law and extensive formalized regulations but that it practically seems to be hard to get legitimacy with the implementation throughout the whole organizations. This makes the implementation work slowly though it?s working well with the people who have direct responsibility for the implementation..

The purpose of this paper has been to explore how Swedish users of the file-sharing software Direct Connect perceive their own situation and the file-sharing phenomenon. In addition to ascertain what attitudes prevail in the file-sharing culture and what knowledge file-sharers have regarding the relevant Swedish legislation. The questions central to my area of interest were: - Why do file-sharers use the program Direct Connect? - What knowledge do file-sharers have of the relevant legislation in Sweden? - What attitudes prevail in the file-sharing culture? - Is file-sharing behaviour affected by an individuals experience and/or level of knowledge? I compared the results of my survey with earlier surveys done. In addition I compared categories within the file-sharing group such as gender, age, experience and level of knowledge to determine if there were any patterns within or differences between the groups.

The aim of this study was to examine the occurence of norms in court cases regarding the Swedish law of support and service for disabled (Lag 1993:387 om stöd och service till vissa funktionshindrade) with the help of a discourse analysis method. More specifically its aim was to examine and identify norms in the different dictums/statements that were to be found in the court cases regarding the supportive institution "contact person" according to the Swedish law "LSS" with the help of a norm science approach. The aim was also to examine when the applicant was found to be entitled to a contact person according to the LSS-law. To be able to do this, the author studied thirty-four different court cases. In these cases six themes were found, that indicated the occurence of norms.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

Sweden is seen as one of the world?s most feminist societies. In January 2009 all grounds of discrimination were merged into a common law; Diskrimineringslagen. This paper examines representations of gender discrimination, linked to feminist perspectives, in the Parliamentary debate on Sweden?s new discrimination legislation through a discourse analysis.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

The main argument of the thesis is that multinational companies (MNCs) can promote democracy through corporate social responsibility (CSR). MNCs hold some prerequisites giving them the means to create positive changes. But they lack one important prerequisite: knowledge about local conditions. Therefore the best CSR result is reached through partnerships with local NGOs.H&M's CSR-work in Bangladesh, including a partnership with the Bangladeshi women's rights organisation Karmojibi Nari, serves as an illustrating case. It is argued that the CSR-work promotes democracy through strengthening the civil society, through indirectly implementing national laws concerning labour legislation and human rights and through raising awareness about rights and legislation among the workers.The CSR process changes the terms for both NGOs and MNCs.

An investigation of the remedies in the Swedish Public Procurement Law. The result of this investigation shows that the remedies are not satisfactory in upkeeping the Procurement Law. The swedish legislator has not fulfilled the demands of the European Councils Regulations in this area. This results in ineffective use of public funding as well as discriminating actions against private suppliers. I have found that some changes must take place in the legislation and that an electronic procurement procedure makes the legislation easier for both the public and the private parties to understand..

The Swedish welfare organisation is built on the fact that the legislation gives the municipalities and social workers guidance and direction how to assess cases. Through out this the clients have right to be assessed both equally and individually. How is this done? The purpose of this paper was to examine the effect of the organisation referred to the social workers ability to discretion and the evaluation of the assessment in first time applications of social assistant cases. The purpose was also to look for variations in decisions and if these could be explained out of organisational and assessment effects.