AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The distributioncentral of Stadium has an area of 31,6 acre and is being build in Herstadberg in the region of Norrköping. It is Mattssons Fastighetsutveckling (Mattssons Real-estate development) who also has ordered the building. They will also take care of the operation and support of the distributioncentral. Peab has got the assignment as a total contractor and it is for them I have done my degree project.I have been drawing-up a description of the goods in the distributioncenter. In the declaration a description of the goods will be found, there substance for all the materials that has been built in to the building describes.

The success of self-service technology in retail grocery stores cannot be ignored, and the fact is that every other grocery store in Sweden has implemented the self-scanning or self-checkout systems. The trend is that the technique is spreading into other markets with potential to increase productivity for companies and enhance the service for customers. Fast fashion is one branch that is left untouched by the development in payment processes, and despite the leading companies extensive focus on fast service, the concept of self-service technology has not yet been tested. This paper undertake a quantitative, experimental approach to the issue and examines the effect self-checkout would have on Fast fashion- customers. By presenting a scenario with and without self- checkout and afterwards asked about the respondents experience, we can provide the marketing world with new insights.

The thesis concerns itself with studying the effects private brands has on the consumer?s impulse buying in the grocery industry, as in degree of unplanned spending and the selection process between manufacturer brands and private brands when such a purchase is performed. The study?s methodology is characterised by a qualitative approach, whereby the study acknowledges the inductive approach towards the empirical setting even though the Mehrabian-Russell model along with motivational theories serve as highlighters of relevant aspects in the empirical field. The study concludes that both the utilitarian and the hedonic consumer decide what to buy before entering the store, whereby a low degree of needs arise in the store.

The thesis provides with the broad overview about the consumer awareness of the gender dimension within brand personalities. The research contributes to branding theory and gender studies and demonstrates that consumer gender influences does not influence the perceived brand personality gender. However, it also shows that consumers prefer brands with a clear gender, but not necessarily the same gendered brands..

New Economy Firms (NEFs) are considered being important drivers of economic development and growth in Sweden. Also, entrepreneurship is a widely discussed topic that is considered being essential for firms that are making business in a fast moving landscape. Usually, the growth of companies is put in context of the life cycle. The life cycle further implies that as a company moves from the startup-stage along the curve, the organizational structure increases. Further, increased structure is claimed to impede the entrepreneurial culture within the firm.

I den här uppsatsen presenteras en undersökning om bruket av även fast som bisatsinledare iskrift. Syftet med undersökningen är att ta reda på om bruket av bisatsinledaren även fast harbörjat sprida sig från informella texter till mer formella texter. Syftet är också att undersökahållbarheten i ett antagande som förts fram av språkvårdare att fast i även fast uttrycker någotsäkert och verkligt i förhållande till om i även om som uttrycker något osäkert och osannolikt.Metoden består av sökningar i olika databaserade textkorpusar, lucktest till elever i årskurs 9och enkäter till eleverna och deras svensklärare om attityder till även fast i skrift.Resultatet av korpussökningarna visar att även fast verkar ha ökat över tid i vissaskriftsammanhang som i elevers skoltexter och i bloggtexter. Resultatet från elevernaslucktest kan dock varken sägas stödja eller förkasta antagandet att även fast uttrycker någotsäkert och verkligt och även om något osäkert och osannolikt. Däremot visar elevernasattityder till även fast i skrift de problem som den officiella språkvården måste ta ställning tillvid språkförändringar.

The purpose of this thesis is to contribute to a further understanding of the complexity in green consumer behaviour by examining how and why individuals priorities values, personal norms and identity in green consumer behaviour. The thesis employs a qualitative approach with an abductive strategy. The empirical data was produced through in-depth interviews with green consumers. Based upon the empirical findings and theoretical concepts, a conceptual model was introduced to illustrate how consumers prioritise between several values when assessing green products. The prioritisation is dependent on internalised values as well as the product function and the need that the consumer seeks fulfilled.

Varumärkeskapital är det mervärde som ett varumärke ger en produkt i förhållande till om varumärket inte funnits på produkten. Konsumentbaserat varumärkeskapital innebär vidare att det är i konsumentens medvetande som varumärkeskapitalet existerar. Snabbrörliga konsumentvaror kännetecknas av att de köps ofta och att deras kontakt med konsumenten är begränsad, vidare är de ofta lätta att byta ut.Den här studien undersöker genom kvalitativa intervjuer hur företag bygger varumärkeskapital inom en marknad för snabbrörliga konsumentvaror. Åtta varumärkesansvariga på företag verksamma inom en marknad för snabbrörliga konsumentvaror har intervjuats för att få reda på deras syn på byggande av varumärkeskapital inom nämnda kontexten.Hela studien utgår i grunden från fem dimensioner av varumärkeskapital nämligen varumärkesassociationer, varumärkeskännedom, varumärkeslojalitet, upplevt värde samt andra varumärkestillgångar. Intervjuerna har sedan analyserats utifrån dessa dimensioner stött av andra relevanta teorier inom ämnet, analysen har också sin grund i det valda syftet.Resultaten av denna studie påvisar hur varumärkeskapital skapas för snabbrörliga konsumentvaror inom de fem dimensionerna av varumärkeskapital.

Identification and analysis of key success factors for an entrepreneurial firm to achieve leverage when establishing on a foreign market with a premium consumer product..

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.

The aim of this report is to investigate how the work handling at the department for arriving goods at EFG in Tranås is working, as well as how it could be improved and made more effective. EFG is a corporation who process and sell office furniture. The company is working with a project concerning delivery precision, the subject is therefore particularly interesting from the perspective of delivery accuracy. The number of orders has increased notably during the fall of 2005 and the spring of 2006. This has led to new demands at the department for arriving goods and the topic is as a result of that important also from this point of view.Interviews and investigations have been conducted at location since no written material earlier has been made in the topic.

Purpose: To explore the purchasing function, mainly the supplier selection activities, in the fast fashion apparel industry. The purpose is 1) to explore the criteria associated with supplier selection for fashion products, and 2) to analyze the purchasing activities in order to find characteristics and trends which are considered to be strategic for the buying company. Method: The empirics consist of qualitative interviews with employees with responsibility for the companies' purchasing activities, as well as information gathered from articles, annual reports, and company websites. Result: The study indicates that qualitative criterias have increased in importance, and have become an important part of supplier selection for fashion goods. A number of characteristics where identified as important for purchasing fashion goods, which can affect choice of supplier; examples are increased collaboration, increased re-buys and increased use of logistics services.

The essay concerns corporation?s usage and consumer?s attitude towards the phenomenon Big Data. The aim is to analyse whether corporation-management and future ambitions concerning consumer data coincide with attitudes and opinions of today's consumer, and how these opinions reflect consumer behaviour online. The essay is limited to focus on how companies use consumer data in order to better understand and improve the efficiency of their marketing. A self-composed analyse-model was created using previous studies concerning Internet-usage in Sweden, previous management analysis of corporations use of Big Data combined with theory of Cognitive Dissonance. A questionnaire was then created with the analyse model as foundation.

The Swedish consumer electronic industry has recently experienced an increasingly intensive price war. The price war has forced some operators in the business to declare bankruptcy, as the only way to compete has been by driving down prices. A challenge that retail chains in the consumer electronics industry is facing is to increase their margins. If store personnel can success with upselling, the companies will increase their profits. The purpose of this paper is to examine if the sales people in the consumer electronic industry can influence the customer to buy a more expensive product and what the effects the upselling has on the customers' attitudes.