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 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.

Syftet med detta examensarbete har varit tudelat, med både kvalitativ och kvantitativ innehållsanalys. Den första har syftat till att undersöka vilken ställning historieämnet har haft i läro- och kursplaner, från år 1962 till 2012. Analys skulle också ske över vilken historia elever möter genom läromedel i historieundervisningen, vilket har skett utifrån Staffan Selanders definition av pedagogisk text-traduktion. Den kvantitativa innehållsanalysen har berört vilka och antalet begrepp eleverna möter i epokskildringen av häxprocesserna. Resultatet har visat att historieämnet som en del av styrdokumenten ständigt har haft en hög status, trots att det i den samhälleliga kontexten har gått att utläsa motsatt scenario.

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.

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.

This paper aims to describe and elaborate on a recent discursive change within the new-age movement. Since the seventies and the publishing of speculative popular science books like The Tao of Physics by Fritjof Capra and The self-aware Universe by Amit Goswami, the idea that quantum physics resonates with spirituality has become the topic of hundreds of books and movies.The quantum-spiritual discourse has three distinct ways to approach quantum physics in its discussion on spirituality: The parallelistic approach which emphasizes the similarities between eastern philosophies and modern physics, the monistic-idealistic approach which tells us that mind is the foundation of matter and the scientific spiritual approach which tries to explain spiritual claims scientifically. In the quantum-spiritual discourse, quantum physical phenomena (e.g. non-locality and entanglement) are being called upon to validate metaphysical statements. The primary assumption of the discourse is that the shift of paradigm due to the establishment of modern physics also is a shift of paradigm of spirituality.With the object to examine the common claims made in the discourse, cross-references between spiritual arguments and facts of quantum physics are being made.

Presidentvalet i USA baseras på personval istället för partival och detta personval inkluderar även presidentkandidatens partner. Presidentkandidaternas fruar diskuteras och analyseras idag lika mycket som presidentkandidaterna själva samtidigt som medierna diskuterar vilken av de tidigare presidentfruarna de kommer att efterlikna.Syftet med den här uppsatsen är att undersöka och analysera vilken retorik Michelle Obama och Ann Romney använder sig av i talen de ger på The Democratic National Convention respektive The Republican National Convention i ett försök att övertyga de amerikanska väljarna att deras man borde bli deras nästa president. Eftersom det visuella framträdandet bidrar till talets helhet ska även det undersökas och analyseras. Då Michelle Obama och Ann Romney har jämförts under hela valet görs det även här en komparativ analys av deras retorik samt deras visuella framträdande. En kvalitativ metod har valts för uppsatsen i form av en retorisk analys.