The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

This paper aims to examine how the beginning of newly examined teacher?s professional life might look like and also highlight the obstacles that might occur during the induction, the time during which the student becomes the teacher. The paper also discusses what support that is available for newly examined teachers in schools concerning the possibility to have a mentor and a period of introduction.A qualitative method was used for this study and interviews were made with new teachers who shared their experiences from the beginning of their careers. The results from the interviews were also discussed from the points of view of the study?s theories concerning different leadership styles.Two handbooks for new teachers, aiming to support them in their new professional role were compared.

This paper investigates the representations of Africans in the Swedish comic press around the time 1880-1920, with the purpose of establishing how Africans were depicted and how these representations can be explained. The sources consist of four comic magazines: Kasper, Söndags-Nisse, Strix and Naggen.Results show that images of Africans in the late 19th and early 20th century Swedish comic press highly conform to international representations. Traditional stereotypes and overall caricatures are widely applied, mediating racial difference and black subordination. The comic strips and jokes can be divided into categories, defined by their main theme: 1) Exotic animals and nature 2) Skin colour 3) The unintelligent or uncivilised savage 4) Cannibalism 5) The civilised African 6) Imperialistic overtones. The use of international stereotypes indicates that some comic strips might have been directly copied from foreign publications, and incorporated into Swedish contexts.Several theories, likely interacting, can be considered in explaining the imagery.

En intervjustudie genomfördes på ett urval av åtta kadetter, studerande på Försvarshögskolans taktiskt-operativa officersprogram. Kadetterna hade alla en gemensam bakgrund från grundutbildningen likväl som från en internationell insats. Den semistrukturerade intervjun syftade till att finna de faktorer vilka påverkade dem att söka internationell tjänst och officersutbildning. Resultatet av studien visade att det var en mängd motivationsfaktorer vilka samverkade för att de intervjuade skulle söka internationell tjänst och sedan officersutbildningen. Motivationsfaktorerna kunde delas in i två kategorier, nödvändiga motivationsfaktorer och engagerande motivationsfaktorer.

elour är ett svenskt modeföretag som produktutvecklar och säljer kläder inom premiumsegmentet. Varumärket har funnits på marknaden sedan 2005 och distribueras i hela världen. Företaget har tre egna flagshipstores som ligger i Göteborg, Amsterdam och Köpenhamn. De flesta svenska varumärken väljer att etablera sina första butiker i Stockholm, men Velour har ännu inte valt att öppna någon butik i huvudstaden. Vi valde att se närmare på huruvida en nyetablering i Stockholm hade passat Velour.

Can the lack of functional cross-cultural communication among individuals within an international organization be the reason for cultural clashes to occur, and lead to conflict between two cultures within the same organization?Our aim is to try to create a potential model of how cross-cultural problems can be studied, in order to contribute to the solution of the problem. And to examine whether the theories, which form the basis of our model can be applied in reality.The research have assumed from the hermeneutical approach for a holistic view of the problem area. The deductive approach has been used in order to distinguish whether the theories can be applied to reality, and qualitative research method for collecting data.The focus lies within cross-cultural communications, which defines the various cultural factors that can affect organizational culture. Hofstede dimensions and the social structure are mentioned and cultural factors as language and religion.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Bakgrund: De senaste 60 åren har karaktäriserats av företags flytt till nya marknader. Sveriges integration med EU tillåter fri rörlighet av varor, tjänster och arbetskraft vilket har bidragit till att både stora och små företag har större valmöjligheter till vidare expansion. Svenska entreprenörer som startar sin verksamhet på marknader som är tydligt skilda från den egna till både avstånd och kultur blir en allt vanligare syn.Syfte: Syftet med denna studie är att identifiera de problem och viktiga faktorer att ta hänsyn till som uppstår vid en marknadsetablering i ett annat land för svenska entreprenörer. Vidare ämnar studien även undersöka varför svenska entreprenörer förflyttar alternativt startar sin verksamhet i utlandet.Slutsats och resultat: Viktiga faktorerna att ta hänsyn till för svenska entreprenörer som etablerar sig i Spanien verkar utifrån denna studie framförallt vara kulturskillnader, legala problem som uppkommer under etableringen samt vikten av relationer och nätverk vid affärsuppgörelser. Den primära anledningen till etablering i Spanien förefaller sig vara sociala skäl och inte de eventuella affärsmöjligheterna som finns..

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

I valupptakten hösten 2010 fick Sverigedemokraternas två valfilmer oerhört genomslag i media, och hade inte mindre än en halv miljon visningar på Youtube, på bara några få dagar. Denna här uppsatsen undersöker vilka strategier som ligger bakom ett sådant genomslag i media. Frågeställningen försöker besvara vilka verklighetsbeskrivningar som TV4 respektive Sverigedemokraterna (SD) ger i sitt pressmaterial angående lanseringen av SD:s två valfilmer, och vad de får för effekter.Uppsatsen analyserar nyckelord som används, vilken ram de sätter på situationen och om SD använder sig av anti-etablissemangsstrategin. Den diskuterar också omkring problemformuleringsprivilegiet, det vill säga att den som formulerar frågeställningen alltid äger tolkningsföreträdet till den.Uppsatsens slutsats är att SD:s strategi vid lanseringen av valfilmen var att synliggöra och förstärka avståndet mellan SD och etablissemanget, såväl till politiska partier som till media. SD använde sig av de egna problemformuleringarna massinvandring och censur, som i sin tur skapade egna ramar, till vilka enbart SD hade tolkningsföreträde.

The role distribution between designers and product coordinators and the system support between these roles are adapted according to the method of working that product models primarily are created for production and after sales market. At the same time models are also created to support a cross-functional way of working. This means that product structures exists on paper and as CAD-models before they are created in Scanias PDM-system environment which leads to unnecessary work and to information not being shared as early as it should be possible.A theoretical study has been performed with the purpose of understanding the problems and to create a foundation for improvement suggestions. Representatives from both roles have been interviewed together with other individuals with insight in the collaboration. A minor study concerning the roles of interests? collaboration at Volvo CC was also performed to be able to relate the study to another company.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.