Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

To support uniform and fair assessment of Swedish students? English language competences, mandatory National tests are provided both for secondary and upper secondary education. The current thesis may be seen as a contribution to the further development and validation of these tests, with regard to the likely introduction of computerized testing methods. The aim is to gain further knowledge from current research in the field, to study and elucidate international experiences of implementation, and to gather and analyze feedback from students and teachers. Based on my findings, some tentative conclusions will be drawn, and recommendations made concerning future developments.

Syftet med uppsatsen är att ta reda på mer om Gefle IF fotbollsförenings värden och undersöka hur dessa på ett bättre sätt skulle kunna användas i organisationen för att stärka varumärket. Vi har valt att göra en fallstudie i tre steg. Vi började arbetet med att gå på ett föredrag som hölls av Gefle IF:s tränare och sportchef, Pelle Ohlsson. Detta gjorde vi för att komma in i ämnet och skapa oss en bild av problemet för Gefle IF. Nästa steg var att genomföra fem intervjuer med anställda inom föreningen. Intervjuerna var ett sätt att få en djupare förståelse för verksamheten och deras arbete med varumärket.

In June 2013 a debate concerning the consumers? right to a label of origin on food packages was held in the Swedish parliament (www, Riksdagen, 2014). The debate was sparked by some food scandals where labelling was falsely used, claiming something that was not true ? the horse-meat scandal, frozen strawberries infected by Hepatitis A, pork sold as beef, etc. These cases were not only wrong in terms of food safety, but also fraudulent and threating consumers? right to fair origin labelling.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

Den ökade betydelsen av att som företag ha ett starkt varumärke för att synas på marknaden har inneburit att det läggs ner allt mer tid och resurser på varumärkeshöjande aktiviteter inom företagen. Den växande virtuella världen och den ökade handeln på Internet har i kombination med vikten av ett starkt varumärke skapat en komplicerad situation. Vagabond är ett svenskt varumärkesproducerande skoföretag som har ställts inför de möjligheter och svårigheter som den ökade Internetanvändningen har inneburit. Expansionen genom försäljning via återförsäljare på Internet har inneburit att svårigheterna med att kontrollera hur varumärket framställs på olika sidor på Internet har ökat. Den totala skokonsumtionen har ökat de senaste åren och konkurrensen på skomarknaden har blivit stor, vilket bidrar till att vikten av att sticka ut blir allt större.Syftet med vår studie är att förklara hur det varumärkesproducerande företaget, i vårt fall Vagabond, arbetar med att framställa och bevara sitt varumärke och vidare hur de Internetbaserade återförsäljarna resonerar kring sina produkters varumärken.