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.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

The purpose of this essay has been to study the comprehensibility and the plainness of chapter 1 and 2 in ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is one of the governing documents of Swedish upper secondary school. The Swedish government approved a national language policy in 2005 which involved an aim that the official Swedish language would be refined, easy and comprehensible. Plain language has since the eighties had a prominent place in Swedish research and science and is now a thought-out principle at almost every public authority. This essay has performed a linguistic text analysis, a plain language analysis, a plain language test and a critical discourse analysis on the two chapters from ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is common for all upper secondary school programs.

Chemicals are everywhere in todays society, in humans, animals as well as nature, and they are difficult to avoid. The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to produce hygiene products and cosmetics, products that in Sweden only are consumed in quantities of 110 tons per day. Researchers find it increasingly difficult to determine which chemicals that are dangerous and which that are safe, and how they might affect us in the long run. Correlations have been found between chemicals, diseases and other health effects such as cancer, allergies, reproductive and endocrine disorders.

The purpose of this study is to investigate the managers? perspective on leadership in relation to the motivation of the employees by an example of a manning and recruitment agencies. This is implemented by framing of two questions; What kind of leadership can be identified by middle managers to motivate their employees? Which motivation factors are relevant to employees based on the perspective of the managers? To answer the question and identify leadership strategies and motivational factors and the relationship in between, we have conducted eight interviews with persons who hold a middle management position. Through a qualitative investigation we have been able to go into depth and had access to these managers reflections, thoughts and experiences.

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

World wide globalization and the rapid development of the Internet have lead to significant changes for companies around the world. The world has ?shrunk? and increased supply of goods and services has lead to a more intense competitive situation. As the market changes, so does consumer behavior. Today?s consumers do no longer wish to be treated as a group, rather they are looking for products and services that specifically fit their personal values.Recent years, the consumption of digital consumer electronics has sky-rocketed.

Syftet med denna uppsats a?r att fa? en djupare fo?rsta?else fo?r arbetet med Corporate Social Responsibility (CSR) inom e-handeln genom att analysera:Det engagemang som finns för CSR och det ansvar som tas av företag inom e-handeln.Hur kommunikation av CSR används av företagen för att positionera sig och stärka sin image.Vad konsumenter har för syn på CSR inom e-handeln och vad detta har för påverkan på företags arbete kring ämnet.I koppling till detta syfte har följande forskningsfråga formulerats:Vad präglar e-handelsföretags arbete med Corporate Social Responsibility?Vi har valt att go?ra en kvalitativ studie da? vi ville analysera vad fo?retagare, experter och konsumenter inom e-handeln har fo?r erfarenheter och a?sikter kring arbetet med CSR. Studien har pra?glats av en abduktiv ansats da?r vi har haft ett va?xelspel mellan teori och empiri. Prima?rdatan har samlats in genom fyra personliga, semi-struturerade intervjuer samt en strukturerad intervju via mail.

The project of this thesis is to illuminate the teacher perspective on study visits by examining how six religion teachers relate to the study visit method in high school religious education. The research object of the thesis is to investigate whether teachers believe there are viable didactic possibilities and challenges associated with the study visit concept in education, and to define them if present. The results show that the main didactic advantage, as perceived by the teachers participating in this study, lies in the meeting the study visit enables. A meeting may lead to increased insight and understanding of other people?s way of thinking, conceiving and believing.

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

Denna uppsats syftar till att utreda huruvida ändamålet med fåmansföretagsreglerna kan kringgås genom företagskonstruktioner med svenska stiftelser. I utredningen läggs fokus på fåmansföretagsreglerna samt de regler som behandlar kontrollmöjligheten av en stiftelse. Även de skattemässiga konsekvenser som medförs i en fåmansföretagskonstruktion med en svensk stiftelse behandlas.Syftet med fåmansföretagsreglerna är att motverka att en delägares inkomst som härstam-mar från arbetsinsats i företaget omvandlas till kapitalinkomst. Om en utomstående, direkt eller indirekt, i betydande omfattning äger andel i ett företag eller direkt eller indirekt har rätt till utdelning, tillämpas utomståenderegeln som är en undantagsregel från fåmansföre-tagsreglerna. Tidigare lagstiftning har inneburit att utomståenderegeln har kunnat tillämpats vid ett indirekt ägande.

ABSTRACT Poverty, and in particular child poverty, is a serious social problem. Statistics show that the number of children living in poverty has increased over the last ten years. Earlier research shows that there are huge gaps in our knowledge of how the actors in civil society handle child poverty. With this study we hope to help fill this gap. The aim of our study is to look at how four different organisations working in the civil society in Uppsala perceive and handle child poverty.

Syftet med föreliggande studie var att få en djupare förståelse för om, och i så fall hur, någravuxna skilsmässobarn upplevde att föräldrarnas skilsmässa har påverkat dem tanke-, känsloochbeteendemässigt. Studien baserades på följande frågeställningar: Vilken inställning hardessa vuxna skilsmässobarn haft till att själva ingå äktenskap och/eller bilda familj och skaffabarn? Vilken inställning har dessa vuxna skilsmässobarn haft till företeelsen skilsmässa? Ivilken utsträckning har dessa vuxna skilsmässobarn upplevt nära relationer och tillit till andramänniskor? Hur har dessa vuxna skilsmässobarn upplevt kortare perioder separerade från näraanknytningspersoner? Vilken erfarenhet har dessa vuxna skilsmässobarn av förebilder ochsubstitut? Metodologiskt användes en semistrukturerad intervjumetod, och urvalet bestod avtvå män och tre kvinnor. Intervjuerna pågick i cirka 45 minuter och behandlade följandeteman: ?äktenskap/skilsmässa?, ?bilda familj/skaffa barn?, ?nära relationer/tillit?,?separationssvårigheter? samt ?förebilder/substitut?.

Syfte och frågeställningarSyftet med den här studien var att ta reda på hur lagidrottstränare (representeras av fotboll) respektive tränare inom individuell idrott (representeras av friidrott) ser på sin relation till idrottaren. Frågeställningar: Hur uppfattar tränaren närheten mellan sig och idrottaren? Hur uppfattar tränaren samspelet mellan sig och idrottaren? Hur uppfattar tränaren långsiktigheten mellan sig och idrottaren? Hur uppfattar tränaren förståelsen mellan sig och idrottaren?Metod Insamlingsmetoden i denna studie var att utföra kvalitativa djupintervjuer med sex manliga tränare på elitnivå i två olika idrotter, fotboll och friidrott. Tränarnas ålder var 43 till 56 år, med ett genomsnitt på 50,5 år. Intervjuerna baserades på en vetenskaplig utgångspunkt och genomfördes först i form av två pilotintervjuer och därefter med tränarna i deras hemmiljö.  ResultatCloseness - Fotbollstränarna antydde att man bör ha en viss distans i sin relation till idrottaren medan friidrottstränarna hade en större önskan att komma idrottaren nära. Complementarity ? Att kommunicera genom att lyssna och ställa frågor är viktigt i relationen.