During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

AbstractPaper in political science, C-level, by Lars A Roos, spring semester 2007. Tutor: Susan Marton. ?Policy networks and Nord Stream.?The purpose of this paper is to examine how the government and interest groups have been working together to commonly prevent the building of a gas pipeline in the Baltic Sea. To do this, a comprehensive question how does the government and the involved interest groups work together in policy networks? has been broken down to three more specific questions: (1) Can the cooperation between the government and the interest groups be placed within the frame of a issue network or a policy community? (2) Has the cooperation between the government and the interest groups contributed to new tools for the government to prevent the gas pipeline? (3) If the answer is yes to the second question then, which are these new tools?My examination is a case study of the policy network that exists around the Swedish actors in the case of the Baltic Sea gas pipeline.

Inom riskkapitalfonder är det vanligt med olika former av vinstdelningssystem.Under senare år har en problematik uppdagats vad gäller beskattningen av dendel av vinstdelningen som uppkommer vid avyttring av portföljbolag sombrukar kallas carried interest. Fokus vid diskussionen har främst varit i vilketinkomstslag ersättningen i form av carried interest beskattningsmässigt ska tasupp, antingen som inkomst av tjänst eller som inkomst av kapital. Skatteverketär av uppfattningen att carried interest är prestationsbaserat och att inkomstensåledes ska tas upp och beskattas som inkomst av tjänst hos de personer somutfört arbete som skapat mervärde i portföljbolagen. Andra är av åsikten attcarried interest, som hänför sig till avkastning på kapital, ska beskattas som enkapitalinkomst.Syftet med uppsatsen är att reda ut på vilka grunder beskattningen kan ske i deolika inkomstslagen. Frågan regleras inte uttryckligt i lag utan har i ställetöverlämnats till rättstillämpningen.

Commercial strategies are becoming more common in an increasing number of sports - Swedish golf is no exception. Previous research shows that new opportunities for non-profit organizations, to assign parts of their operations to a limited company, do not have any economic importance. The supplementary question arises why more golf clubs nonetheless choose to corporatize its activities? Is the purpose of commercial strategies generally linked to business- or sport-related success? This paper, containing two studies, aims to create an understanding of the underlying drivers of commercialization, and furthermore to quantitatively demonstrate how commercialization is reflected within Swedish golf in terms of strategy and marketing. Swedish golf clubs were categorized as more or less commercial, and examined based on business-related variables such as communications, brand awareness and price discrimination, as well as sports-related variables as success factors and success indicators.

The study deals with three questions concerning attitudes to singing: When does the joy of singing with girls and boys change to a feeling of ?I can not sing?? What is it that affects them? Are there any differences between girls and boys attitudes to singing?A questionnaire with 12 questions about singing was distributed to 5 girls and 5 boys in (Swedish) grade 1, 4 and 8. It turned out that the girls in the study ?play with singing? together or by themselves, while the boys are satisfied singing in school on music lessons. Because of this, the singing interest for boys gets lower and lower between 10 and 14 years.

This report is prepared in cooperation with Södra, Norra Halland SBO. The survey gives the members an opportunity to influence the services and also gives the staff at Södra a hint of the member?s demands.Södra is the largest co-operative forest company in Sweden with over 50 000 members and is divided into 31 areas. Norra Halland SBO is one of them.A questionnaire was sent to the members and 516 (or 53 %) of them answered. Of the respondents 68 % were between 60 and 69 years of age.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

This qualitative study examines if an interest in soccer can give the same meaningfulexperiences in a person's life as a religion would. Five soccer fans were interviewedregarding the meanings and impact of soccer in their lives. Two theories in the fields ofsport and religion were used to analyze the data: Antonovsky's sense of coherence (SOC)with its components meaningfulness, manageability and comprehensibility and Heelasand Woodheads "life-as" and "the subjective-life? derived from the concept "thesubjective turn". It was concluded that the interest in soccer affected the respondents?views of life.The respondents? personal identities were strongly associated with groupmembership, meaning that their interest in common with others was perceived to makeeveryday life meaningful and manageable.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

When a company is part of an agreement there is a risk that one of the collaborators pursues similar business and takes up competition with the partner or chooses to reveal information about their partner to other parties. To avoid this, companies establish a confidentiality agreement that prohibits the parties to reveal any information. Confidentiality agreements that are eternal have become more common in Swedish contract law in commercial relations. As a result, disputes between collaborators have occurred regarding the unreasonable length and validity of the agreement at a later stage.When a confidentiality agreement is considered to be unreasonable, 36 § of the Swedish contract law (AvtL) can be applicable. The paragraph deals with the legitimacy and the opportunities of re-adjustment of the unreasonable contract.

The purpose of this study is to investigate and increase the understanding of how the two commercial companies IKEA and SAS and the two aid organizations/nonprofit organizations UNICEF and Save the Children use perceptions of Christmas to produce messages in their Christmas advertising/commercial film. The study also discusses if there may be communicative and pictorial similarities and differences in how these brands constructs messages in commercials, and why it may be that the brands choose to use these messages in commercials based on the recipient possible interpretations. The theories used in this study are promotional culture, framing theory, preferred meaning, semiotics (denotation and connotation), myth and rhetoric (ethos, pathos and logos). The method used to answer the purpose and issues are the qualitative method that uses the theories semiotic and rhetoric to analyze the material. The study's results derived from the qualitative content analyzes of the material (the brands IKEA, SAS, UNICEF and Save the Children Christmas advertising films) show that IKEA message might want to show that they want to help the customer and that they pay attention to the customer needs.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.