The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

In this paper, I am using a critical discourse analysis a la Fairclough to examin how various actors talk about the group of unemployed youths in the 52 articles from Dagens Nyheter and Svenska Dagbladet. What?s written in media often portrays different ideas that individuals use in social practice. My theoretical points are social constructivism, risk-, expert-, and media society. Four themes crystallized in the analysis; young and unemployed, education, jobbgaratin and youth and labor market.

The object for this study is a company developing and manufacturing vehicles for heavy transportation. The company distributes their products on a global market. Therefore the company is required to have efficient internal production development processes in order to successfully beat the competition. The purpose of this master thesis is to study how this particular company intends to implement their standardized theoretical product development process within their organization and how well it is done. We intend to identify and specify if the process has any unexploited capacity.

Mergers and Acuisitions are becoming increasingly common. This can be explained with the fact that the competition is increasing. Therefore many companies are forced to join other markets. This thesis inquires into the process of Mergers and Acqusitions when one company buys another company. The main focus is set on how three different banks handle the process of Mergers and Acqusitions and what results this leads to. These are: Kaupthing Bank, Nordea and Citibank.

In the expansion rate of the national as well as the international market, the importance of trademark has been given a central matter. The definition of what can be considered a trademark has been widened. Today?s trademark law defines a trademark as something that can be graphically reproduced. Trademarks can there for contain names, words, numbers, letters or the shape of the goods itself or the packaging.

The aim of this study is to explain the paradox of the memberstates willingness to surrender power of important issues such as asylum and refugee policy and therefore partly abandon its sovereignty. We also discuss the relation between internationalization, regionalization and globalization since these processes form the context in which our research problem is found. A case study is used as a method in this paper.In our quest for answers we use a theory of internationalization that we place in its context by primarily discussing the relation between globalization and regionalization. The theory is used as an explanatory force and to give it a concrete form we operationalised its three processes; internationalization of problems, internationalization of the societies and internationalization of the descisionmaking.The result of the case study shows that the increase in asylumseekers leads to a higher risk of negative competition wich give rise to the memberstates need to coordinate their politics.We found that when societies and problems are being internationalized, the state finds it difficult to resolve problems on their own and this leads to the internationalization of the dedescisionmaking. The internationalization of the decision-making process is therefore natural, which in this case means the decisions are taken by the EU rather than by the member states..

Kulturvårdscentrum was a project that had great significance for local folklore societies in Bohuslän.Bohusläns museum was i charge of the project that lasted from 1987 until about 2001 when most ofthe original staff have retired. The staff was mainly recruited from a large shipyard, Uddevallavarvet,at it's closure due to recession. Financing was largely made by the government to help outthose unemployed who otherwise should have a hard time finding a new job. At start there was about25 employees who where trained for one year by staff from Swedish museums, conservation studios,and teachers the university. The education was aimed at serving local folklore societies, and dealingwith their special problems.

The aim of this thesis is to investigate the procurement of maintenance at SvK. Byunderstanding the process that has led to the current procurement strategy; providesuggestions to how the procurement of maintenance can be improved to ensure thequality of future maintenance of the national grid.A god client can be associated with a number of qualities, ?acquisition competence?.Vinnova describes acquisition competence as the ability to plan, formulate,communicate and monitor. Different businesses and industries have different needsand opportunities and operate in different economic structures which requireadjustments in their acquisition competence. A number of areas have been identified,called areas of focus, where clients can adjust their competences to their markets.The areas of focus are competition, competence/quality, control and communication.By defining the need of acquisition competence for SvK and identifying problems, anumber of suggested strategies have been proposed.

Bakgrund: Den statliga utredningen En framtida spelreglering presenterades under december 2008. Ett förslag i utredningen är att delar av monopolet på den svenska spelmarknaden i framtiden kan komma att konkurrensutsättas.Syfte: Denna studie syftar till att undersöka hur det sociala ansvarstagandet påverkas och i vilken omfattning CSR kan utgöra en konkurrensfördel på en avreglerad marknad.Genomförande: Vi har använt oss av en kvalitativ undersökningsmetod där Svenska Spel, Ladbrokes och Betssons CSR - arbete studeras. Utöver sekundärdata har det empiriska materialet kompletterats genom intervjuer med varje företag.Resultat: En avreglerad marknad behöver inte innebära att företagens sociala ansvarstagande minskar i samhället. Att integrera CSR i företagsstrategin är ett viktigt led i att nå acceptans bland intressenterna på marknaden. För ett lyckat CSR ? arbete menar vi att företagens interna resurser måste användas med hänsyn till flertalet faktorer i den omgivande miljön..

A logical cause of migration is of course immigrants which is a topic always creating discussions. When arriving in a new country a process of integration with the goal to adapt to the environment is started. This study will explore the need for integration and seeks to examine the connection between population composition and radical right opinions.To fulfill the aim, a multivariate regression analysis is done on aggregated level in Sweden with statistics concerning the year of 2010. The relation between ethnic composition and voters support for the Swedish radical right party Sverigedemokraterna is studied as well as integration as an explanatory intermediate factor operationalized through unemployment, financial assistance and trust.The results of the study indicate a positive connection between immigrants from EU/EFTA and the voter support for Sverigedemokraterna. A negative relation is identified between trust and the voter support for Sverigedemokraterna.

As today, companies are facing an increasing competition; markets are expanding while customers are getting more informed and fastidious toward companies and their products. For this reason it is crucial for enterprises to create loyal customers, or at best hyper loyal customers. With today's prerequisite this creation is difficult and it is therefore of highly interest to examine possible and alternative ways for enterprises to attain this type of hyper loyal customer. In this thesis we have examine hyper loyal football supporters with the aim to identify mechanisms that create and characterize this type of loyalty. By means of a survey and a focus group we were able to identify six loyalty mechanisms; the ability to influence, vicarious achievement, self-esteem, group affiliation, family and social relations.

Globalization is one of the most popular catchphrases in the international relations debate today. Globalization is a complex concept with as many definitions as authors. National borders or jurisdictions do not control the phenomenon, instead, it is moving without restraints from region to region. Is this a threat to the sovereignty of nation-state and an end of the system of Westphalia? Does the globalization undermine the nation-state by increased factor-mobility, less tax revenue and participations multilateral co-operations, as the globalists think? Or is it strengthens its importance by offering better allocation of resources through free and healthy competition, as the skeptics believe.The aim of this thesis is to analyze theories of globalization by applying them on Sweden and the Netherlands.

The purpose of this study is to contribute with new knowledge of  how Talent Management can be seen as a an opportunity or threat for organizational development, concerning competence, on the basis of HR. The research questions asked are: Out of wich aspects can Talent Management be seen as an opportunity or threat on the basis of HR-employees? How can it affect the work of HR? To answer these questions qualitative interviews with five employees within HR from four different companies has been executed. The essay has been investigated on the basis of an explorative aim and with a qualitative method. The empirical results has indicated common themes such as director support, HRs view of Talent Management, HRs development and shifts of generations.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

It is of increasing importance to in the most effective possible way, manage and control all the transactions of raw materials, products and information that are exchanged between an organization and all its operators. These flows and the need for strategy and managing the processes of planning, implementing and control of the supply chain, has given name to the concept supply chain management. Supply chain management involves all movement and storage of raw material, and all the processes that is needed to manufacture a product from origin to consumption. Globalization, technology and increasing time and quality-based competition are all driving forces behind the concept and reasons for an increasing interest in supply chain management.The purpose of this essay is to by using a qualitative case study examine which decisive success factors that can be identified for effective supply chain management. We have compiled different theories on the subject to use for analyzing a case study Li & Fung, who is a successful supply chain management company.