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.

The aim of this master thesis is to analyze how and why Scandinavian-American history has been used in exhibitions in both Scandinavia and the United States after the end of the Great Migration. More specifically, the thesis deals with the Swedish and American exhibitions of the controversial Kensington Rune Stone, discovered in Minnesota in 1898. Despite the fact that its authenticity has been disputed by academic expertise, it has been displayed by many prominent actors. The Rune Stone is one of many purportedly pre-Columbian artifacts found in the United States. Moreover, it is an identity marker, harboring many kinds of identity constructions. The thesis therefore focuses on the meanings that the Rune Stone has been charged with since its discovery, as historical culture and in specific exhibits, on how it has been displayed, and on why it has been exhibited at  national museums in both Sweden and the United States. The principal source materials are five exhibitions of the Kensington Rune Stone.

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.

Under de senaste årtiondena har det skett en mängd förändringar vad gäller den offentliga sektorns organisationsstruktur. Huvudanledningen definieras i 70- och 80- talets ekonomiska kris som drabbade USA och en hel del stater i Europa. NPM (New Public Management) framkom som en adekvat styrform vilken skulle förbättra och ta bort allt misslyckande som den offentliga sektorn gick igenom. Sverige precis som merpaten av Västvärldens stater samt USA, inledde olika organisatoriska förändringar i sina respektive offentliga sektorer med bland annat effektivitet och effektivisering som ändamål. Ett mycket viktigt redskap i NPM:s modell handlar om den s.k.

Syftet med uppsatsen är att undersöka hur en översättare bearbetar en mycket kulturreferenstät källtext. Fokus ligger på hur översättaren med hjälp av tillägg beskriver vissa delar av innehållet för måltextläsaren. Källtexten är Susan Faludis The Terrordream ? Fear and Fantasy in Post-9/11 America i översättning av Hans O. Sjöström med den svenska titeln Den amerikanska mardrömmen ? bakhållet mot kvinnorna.

Magnesium is one of the most important minerals in the body and it participates in many essential processes, such as energy metabolism and protein synthezis. Magnesium deficiency in cattle may occur when they are let out for pasture in the spring, and is associated with tetany, known as grass staggers. A high yielding dairy cow often loses more magnesium daily in the milk than she has available in the body, and magnesium thereby needs to be provided in the feed to prevent the cow from being affected by deficiency symptoms. The uptake of magnesium is mainly located to the rumen and is not regulated by hormones. The surplus is excreted in the urine by the kidneys.

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.

In 1929, the Scientific Crime Detection Laboratory was established in Chicago?the first of its kind in the United States. The purpose was to engage in practical use of scientific methods in the detection of crime. In 1930, the institute published its own periodical called The American Journal of Police Science. Applying the theory of boundary-work, this essay analyses how the novelty institute argued its legitimacy as a scientific establishment through the expansion of Police Science as a collective field of knowledge.