I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

The European Union is seen as democratic, and one of the criteria for a democratic decision process is that it must be fully transparent for the citizens. That is the only way for them to make their own decisions about political issues, and it is only possible as long as the citizens have access to relevant and reliable information. However, this is not always the case within the European Union, since it is often difficult to get a hold of different documents of the institutions, and since the civil servants to a great extent are forbidden to give away any information..

This study is mostly based on previous research, which includes Sub-national actor?s attitudes and regional action towards the European Union. The purpose of the study is to investigate if four Swedish municipalities in Värmland operate internationally towards the European Union and deepen an understanding of their actions. The main research question is: - How can we increase our understanding of municipal action against the European Union? The research questions of this study are answered through qualitative method and semi-structured interviews were conducted.

In this thesis, the Swedish venture capital market and its profitability is analyzed. Venture capital is defined as capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture capital, and which factors has been identified in international comparative studies between venture capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture capital market has been conducted.We conclude that the historical returns of Swedish venture capital is in line with the general view that they have been low. We also see a trend where Swedish venture capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

Council Regulation 1/2003 regulates the application of the competition rules set out in Articles 81 and 82 of the EC-treaty and establishes a reform of the European Competition Law. The purpose of this paper is to illustrate the complex of problems that the regulation leads to concerning the legal certainty for companies within the European Community..

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

This essay contains material of how the competence maintenance works on a chosen company and how a web based tool developed for its use can help companies with competence insur-ance. As competence maintenance is a major factor to have a long term profit it´s necessary to be aware of the company?s future needs in the competence sector. This essay describes the company?s competence maintenance occupation needs taken from internal documents; it also identifies the need for competence maintenance and presents multiple areas of possible im-provements.

Symbols in the hands of politicians can be a powerful tool of manipulation. The usage of symbols in speeches or texts can change a person?s will, without him or her ever knowing it.We have compared the usage of symbols in the articles surrounding the ratification of the constitution in 18th century America with that of today?s European Union, to see if any similarities between these two cases exists, and what implications this could have for the future of the EU. We have divided the symbols in both cases into different categories so as to enable us to compare the cases to each other. With the help of Masters Theory and the writings of Benedict Anderson and Murray Edelman we have concluded that there indeed exist some similarities between 18th century America and the EU.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

This essay examines migration paths through Sweden. There has been a debate in August 2010 that Sweden is regarded as a backdoor for non European immigrants to come over Denmark. It has been discovered through Denmark?s statistics and is regarded as negative by the Danish government. Denmark and Sweden are two countries that are socio- , economically- and culturally similar, but went in two different directions, especially with immigration policy.

With a base in Ian Manners? theory about Normative Power Europe ? that the European Union is to be seen as a normative power instead of a civilian or military ? this paper seeks to contribute to the discussion about identity by examine the normative elements of the union?s policies towards Russia between 1997 and 2013. Which norms are most important and how does the diffusion look? The findings show that democracy, rule of law and respect of human rights are among the most diffused norms, and this is more than often done by using the Russian interest in economic progress. Over time the European Union has taken on a more critical approach against Russia, while still appreciating their prosperous relation when it comes to trade and energy.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.