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 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.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

The objective of this essay has been to show how the image of the Soviet Union in ?Alla tiders historia? differs in the 1989 and 2004 editions of the book. To explain these differences I have used a discourse analytic perspective, mainly inspired by Michel Foucault and his philosophical theories of the constructions of objects, and also Faircloughs critical discourse analysis inspired by Gramsci.In this paper the two editions of ?Alla tiders historia? are presented with quotes which are then analysed from using my theoretical framework. In the 1989 edition three themes emerged: continuity, undecidability and ambivalence, which together present an image of a Soviet Union which is not clearly defined within the political discourse.In the 2004 edition this struggle over the discourse has been settled and the Soviet Union?s position as a dictatorship has been determined, at the same time as the Soviet Union is put in a negative relationship with Czar Russia and is connected with Nazi Germany.

In this pilot study, we have investigated what the two biggest newspapers Aftonbladet and Dagens Nyheter, and the two largest union affiliated journals Lärartidningen/Lärarnastidning and Skolvärlden has written about teachers in their professional roles, and investigated if and whether their reporting has changed over time. In the study, we have also examined what the newspapers and the union affiliated journals emphasize as status enhancing and status lowering factors for the Swedish teaching staff. We have furthermore analyzed our material through Leif Mathiassons theoretical framework in the anthology Uppdrag Lärare ?En antologi om status, yrkesskicklighet och framtidsdrömmar, in which he describes the creation of the image of the school as a medial and political construction. To reinforce Mathiassons theoretical framework we have also presented and used the agenda theory, the gestalt theory and the priming theory in our concluding discussion.

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 power of news media to shape public opinion has been widely researched and acknowledged. In the globalized world of today, media representations of different ethnic groups therefore contribute to social segregation or desegregation. This thesis investigates how Spanish news media frame Spain?s most numerous minority of non-European ethnicity: the Moroccans. Using a quantitative content analysis, we have analysed about 200 news articles in the two most read Spanish online newspapers, El País and El Mundo, published during a two-year period, 2010-2012.

Uppsatsens titel: ?Att sätta sig på kartan? - En studie om konsten att attrahera ekonomistudenter Seminariedatum: 2007-06-04 Kurs: FEK 591 Magisteruppsats, Företagsekonomi, 10 poäng Författare: Maria Arfwidsson, Katarina Gabrielsson, Sophie Laurell Handledare: Tony Huzzard Nyckelord: Attraktion, Image, Employer branding, Självförtroende, Imageförtroende Syfte: Syftet med denna studie är att utveckla en större förståelse till varför de valda fallföretaget i dagsläget inte ses som en attraktiv arbetsgivare för nyutexaminerade ekonomer. Metod: Studien är en fallstudie med en kvalitativ induktiv ansats. Studiens empiri har huvudsakligen samlats in genom kvalitativa intervjuer, semistrukturerade intervjuer och fokusgruppdiskussioner. Teoretiska perspektiv: Studien bygger på litteratur om image, identitet, employer branding samt teorier kring generation Y.

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. .

Att undersöka hur svenska supporterföreningar arbetar för att skapa förtroende kring sig själv och sitt varumärke i förhållande till medierapporteringen kring fotbollsvåldet. I studien har vi tillämpat kvalitativa metoder. Huvudsakliga har det empiriska materialet har samlats in genom personliga intervjuer och artiklar. Idag verkar det ofta som att det viktigaste för journalister är att sälja lösnummer och skapa rubriker än att förmedla den korrekta bilden av en händelse. Det har visat sig genom våra intervjuer och artikelanalyser att journalister ofta saknar kunskap i ämnet vilket ofta leder till fel ordval.