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 aim for this essay is to investigate if The Church of Jesus Christ of Latter-day Saints is a religious sect, on the basis of literature and information about the Mormons organisation and their religious standpoints. My conclusion is that Mormon Church is a religious sect. Their organisation has several sect characteristics according to sect definitions; see for example Göran Gustafsson (2000), Mikael Rothstein (1997) and Bryan R. Wilson (1970). Other researchers in religious studies think that the Mormon Church is not a sect but a cult.

The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Förändringsprocessen har i likhet med Göteborgs universitets organisation funnits vara splittrad. Förändringsprocessen visar prov på att ha att ha varit relativt oreglerad, men ändå lämplig i sitt sammanhang. Implementeringsansvaret har förts ner på en verkställande nivå vilket visar indikationer på att ha ställt den förväntade förändringsproblematiken, samhörig med organisationen och personalen, delvis ur spel. Nackdelen tycks vara att det är svårt att bedöma det faktiska utfallet av organisationsförändringen och se om den faktiskt implementerats enligt de riktlinjer som förekommit..

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

The aim of this paper is to compare the theology of Dietrich Bonhoeffer and the belief, confession and faith of the Swedish church in order to see similarity. The research questions that have been used are:1: What is the main feature of Dietrich Bonhoeffers theology?2. What are the main feature the belief, confession and faith of the Swedish church?3: Which are the similarities between the main feature of Dietrich Bonhoeffers theology and the main feature of Swedish church belief, confession and faith?The research method that has been used is comparative where the Dietrich Bonhoeffers theology is compared whit the Swedish church belief, confession and faith.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

AbstractThe purpose of this study is to illuminate if the preventive practices and the identification of early signals about reading and writing difficulties is different between two Norwegian and two Swedish teachers' work in preschool. Research questions focused on the differences as well as similarities between Swedish and Norwegian educators working preventively current literacy in preschool, and their efforts when they identify signals to reading and writing difficulties.The study has been conducted through interviews with four female teachers, two who work  in Norway and two in Sweden.Swedish and Norwegian teachers work preventively on reading and writing, analysis resulted in three categories; books in text and pictures, words and rhyming chants and songs. No differences between Norwegian and Swedish pedagogues? prevention methods could be identified, however Norwegian teachers put more focus on rhythm and rhythmic pat exercises than the Swedish educators.The conclusions are that the Norwegian teachers mention more preventative approaches and early intervention for children with suspected dyslexia, than the Swedish teachers in the study makes. The Norwegian teachers also seem to have access to more expertise in connection with suspected dyslexia, compared to the Swedish teachers.

The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.

The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.

The heterosis effect and breed group effect of crossbreds between Swedish Holstein (SH) and Swedish Red (SRB) was estimated in this study. Observations on cows born between 1990 and 2012 were used to estimate the heterosis effect and breed group effect for several traits included in the Nordic breeding goals: production, fertility, udder health, calving performance, survival and other diseases. Breeding within the Holstein dairy breed has earlier been focused on increased milk production and conformation. This, combined with an intensive use of individual animals, has resulted in a radical increase of milk yield in the Holstein dairy cow population all over the world. However, this breeding strategy has resulted in increased inbreeding and several functional traits have impaired.

The aim of this essay is to investigate which of the goals in the syllabus, and with that what knowledge of Swedish, four students taking the SFI (Swedish for Immigrants) level 3 course believed themselves to have attained and to compare their self-assessments with their results on the National Test of Swedish for adult immigrants.The method used for the investigation is the individual interview. In addition to taking the National Test, the participants in the investigation were asked to mark the goals they believe themselves to have attained.The results show that the informants who best demonstrated awareness of their own knowledge are able to talk freely about their knowledge and difficulties, and when they mark the goals they believe they have attained, these correspond, on the whole, to how they responded in the interviews.One of the informants finds it more difficult than the others to assess her knowledge. A comparison between her experiences and the National Test results revealed several inconsistencies. For example, she claims that she can communicate in Swedish, but still she didn?t pass the test..

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

Detta är en kvalitativ utvärdering av omvårdnadslyftet i Luleå kommun med fokus på verksamhetsnyttan med satsningen. Omvårdnadslyftet är en nationell satsning på kompetensutveckling inom vård och omsorg. Verksamhetsnyttan kommer att kopplas till begreppet lärande organisation vilket syftar till en organisation som kontinuerligt lär av sina erfarenheter för att lösa sina uppgifter på ett bättre sätt. Medlemmarna i en lärande organisation har god kunskap om resultat, problem och mål. Syftet med uppsatsen är att utvärdera om omvårdnadslyftet har bidragit till ökad kompetens inom vård och omsorg samt om medverkan har stärkt de yrkesverksamma i deras yrkesroll.För insamling av det empiriska materialet till studien har kvalitativa intervjuer utförts med yrkesverksamma inom äldreomsorgen och funktionshindersområdet.