Riksdagens skatteutskott beslutade den 28 februari 2012 att det behövde göras en utredning avseende regelverket för F-skatt. Av utredningen framkom att regelverket har möjliggjort för arbetsgivare att säga upp sin personal och sedan låta dem jobba kvar som egenföretagare i form av F-skattare. Det framkom även att det specifikt inom åkeribranschen förekommer att uppdragsgivaren säger upp sina anställda chaufförer och istället anlitar utländska påstådda egenföretagare som chaufförer. Följden av detta är att den svenska uppdragsgivaren slipper betala arbetsgivaravgifter och undkommer mervärdesskatt. Det innebär i sin tur att Sverige förlorar en hel del skatteintäkter.Uppsatsen behandlar denna problematik avseende åkeribranschen genom att den utreder två situationer med utländska egenföretagare som chaufförer.

The purpose of this study has been to analyze the relationship between commercial brands and a subculture, with a focus on a number of elements of success. These elements could be in the nature of sale stats as well as that of influence within the subculture. All of this within the context of the snowboard culture. In accossiation to this we have formulated a question of study:What marks brands which gains influence within a subculture in addittion to becoming an important factor in the self-expression process of the cultural members?In this study, we have practised a qualitative method based on six (6) independant interviews with participants, active within the snowboard culture as well as one outside marketing executive and one ethnological reseracher.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Digital games are today avaliable on all kinds of different platform. Games and game thinking is also increasingly being applied within non-traditional contexts. This thesis explores the term "gamifiation" which can be defined as "the use of game design elements in non-game contexts". The purpose of the study was to identify and give perspective on the discourse surrounding the use and applicability of the term today. More specifically, it explores the possibilities of the potentially value creating ability in the context of work, and focused on the application of gamified software in the context of project work.

This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.

Modern societies are generally becoming increasingly capitalist in nature and economies of these societies are thus likely to become more focused on consumer consumption. Advertising plays a vital role in contemporary society where we, as consumers and citizens, are surrounded by it everywhere we look and everywhere we go. This puts pressure on advertisers to become more creative and to explore new ways of marketing their products and services in an already saturated environment. We believe that the added pressure and the already established role of marketing in society make advertisements an interesting and telling object for analysis. This is particularly the case with regards to the concept of selling and marketing products that have qualities that are known to be less than beneficial for our health.This paper analyzes four commercial advertisements marketing beer; a product that we argue has qualities that can be seen as potentially bad for the health of individuals and for societies.

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

AbstractCopyright is designed to not interfere with society's general and overriding interest of effective competition. An effective market competition benefits consumers by lowering prices, raising the quality and expands the range of goods and services.The purpose of the paper is to investigate if the collecting societies licensing violates competition laws. On the basis of the investigation regarding the bill for a new Swedish copyright law (URL), mainly the new wording that regulates the license agreement, corresponds to the EU competition rules and customs within the area.The collecting societies licensing violates the competition laws in the following cases? Discrimination of members because of nationality?           Authors transferring their sole rights to global exploitation?           The collecting society have the right to manage the rights after the author have left as a member?           Users that are established abroad do not get access to the repertoire of  the collecting societies, the same goes for concerted practice if this is the purpose or result?           Parallel behaviours that cannot be explained objectively?           Dividing the market?           Fixed Prices?           Refusal to sign multi-territorial licenses?           Apply different conditions for equivalent transactions resulting in competition disadvantages for a company that cannot be justified by reasonable causesCurrently there are no indications that the new bill to a new URL violates EU law. The author of the paper thinks this may change if the collective management extends, so that other member states get the extended license agreements, then the single market is affected by the competition restriction that the new bill to the URL mean.

To distribute goods to customers in urban areas is necessary to support the economic and social development in the cities, but has consequences that affect both residents of cities as well as the environment. The environmental effects of these types of transport involves not only the emissions of various pollutants, but also an increased noise level inside the cities. Many companies and organizations are working hard to change the distribution pattern to streamline transport in the urban area, while environmental impact is reduced. This is in line with what is called the City Logistics. The purpose of this thesis is to create a method for describing and measuring a given transport solution in order to compare it with an altered transport solution to achieve a more sustainable development.

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.

Social media provides, as many points out, new possibilities for marketing. Marketing in social media requires a two way communication, rather than the traditional marketing where the communication model is typically sender ? receiver.To create a marketing campaign that is suitable for a two way communication model has its difficulties and risks as well as its opportunities. Opportunities in the sense that the campaign can become a viral, a Word of mouth and create a Buzz, which will reach potential customers, to a bigger quantity for lower costs, with a message that will make a different impact from the types of commercial messages we are used to. Risks in the sense that the message, if not properly aimed and phrased, can be turned overnight into something that humiliates the company and possibly harm its brand.The difficulties in creating such a campaign is to create something that will catch people?s attention, discuss and forward it, while at the same time avoid getting hurt.We aim to describe the internet from a cultural context, and from that point of view explore the types of misunderstandings which often seem to happen when a corporate message is created and sent out in social media, how to avoid putting the image of a company in danger when doing this, and examine if there is ways to know how the message will be received.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

When new land use policies are made, opinions of stakeholders need to be taken in account, to avoid future conflicts. The motivations of commercial enterprises are often clear and easily communicated but due to inaccessibility and language barriers the indigenous people?s perspectives and needs are harder to reveal. This study therefore aims to identify species and sites of importance for the local people in Masihulan village on Seram Island, East Indonesia. This is a first step to facilitate better integration of local people´s needs into local government decision-making processes.Researchers at the Center of International Forestry Research (CIFOR), with headquarter in Indonesia, have developed an approached called ?Multidisciplinary Landscape Assessment? that aims to assess important natural resources for local communities in tropical countries.

Background:Companies are beginning to see the world as their market; not only to seek global opportunities but also to oversee the global competition. Although most people connect globalization to export and import of goods, the globalization process also affect the businesses distinguished by service. The corporations are faced with higher demands of adaptation, which in turn leads to higher needs of skills and knowledge, which of course is very important in business such as the hotel industry. A motivated employee can perform better and furthermore has a stronger sense of belonging to the organization and might therefore be a key to future success of the company.Purpose:The main purpose of this essay is to compare the motivation strategies and reward systems chosen by the management and match this with what the employees are requesting. By doing this we can compare the different objects studied in this essay and furthermore we will be able to see which hotel that has the best match.

The investigation was initiated because of the high workload of the sellers and, additionally, because the Tunadal sawmill has received low ratings in customer surveys. Thus,  two main approaches are adopted here,  the first being to investigate which of the three methods  of working, namely, market divided flow organization, function organizationand flow organization with collaboration, proves to be the most beneficial. The second is to investigate whether there is an available method to ease the daily work. A literature review has been made in order to determine more efficient ways for the sellers to work in the Tunadal sawmill. During the investigation, an in-depth investigation into the total quality management using a balanced scorecard as a management tool was conducted.