According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Immigrants and children of immigrants are statistically lumped together into a category of "person with foreign background". Blatte is a degrading and violating word when directed at immigrants by Swedes. The aim of my essay was to test to what extent the Swedish term "blatte" could be qualified as an ethnicity in the sense that young people with foreign background born between 1981 and 1984 living in a neighborhood with a high population of people with foreign backgrounds have another ethnicity, besides the Swedish and the "home country ethnicity" to find themselves and their identity in.My method consisted of interviewing six people between the ages of 21 and 24 with different ethnic backgrounds living in a limited area of Malmö, Sweden´s third biggest city. I tested my hypothesis of these people having a third ethnicity to relate to against three schools and from two out of three schools defending my hypothesis, my result is that blatte can not fully be seen as an ethnicity but definitely shows tendencies of becoming one in the future..

Turkey has often been described as a cultural and geographical bridge between West and East. When the Islamic AKP came to power in Turkey 2002 many critics feared that the country was going to abandon its former Western allies and strengthen their relations with the Arab world instead. The criticism was intensified when the AKP increased Turkey?s bilateral relations with the Middle East and moved closer to former foe?s like Iran and Syria, at the same time as their long-time friendship with Israel experienced serious crisis. The aim and purpose of this thesis is to describe and explain the change in AKP?s foreign policy towards Israel.The research method is a combination of a qualitative text analysis of Turkey?s speeches in the UN General debate and Jakob Gustavsson?s model for explaining foreign policy change.The results show that the Turkish-Israeli relations have deteriorated after the Israeli attack on the Gaza Freedom Flotilla in 2010, particularly regarding diplomatic relations and military agreements.

This study has been assigned by Bengt Hellman who works at the logistic department at IKEA Torsvik just outside of Jönköping. The task has been to develop a new picking strategy for the Oversize area in the CDC-Warehouse. The reason why IKEA wants a new strategy is because they want to minimize the route length for the forklifts when collecting the orders.By evaluating the current strategies on other areas in the CDC-storehouse, study literature within this subject and look at restrictions for the storing of goods, we have analyzed how the Oversize area works today. We compared the gathered information, to how it should be done according to the literature to be able to work out a new functional strategy.Today, IKEA does not have a working strategy for the oversize area because of lack of time and because all the power has been put on other areas were sales rates are currently higher. This have led to lack of organisation at the Oversize area and items are just put were there is space without first analysing were it should be placed.The strategy that we have worked out and introduced to IKEA builds on easiness of understanding the layout, the employees shall know why an item is placed where it is.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..

Informationsteknik (IT) är en marknad som förändras snabbt. Att investera i IT kan därför vara kritiskt. Att ha en strategi för hur satsningar på IT ska göras kan minska risken för felinvesteringar på IT men strategin kan även ge andra fördelar. Att ha en IT-strategi innebär dock inte automatiskt att den ger fördelar. IT-strategin bör även användas.

The interest for organic food has grown a lot over the last 15 years. Even so, only 3.5 % ofthe share of wallet in Sweden goes to organic food. The purpose of this study is to examine and describe how retailers can get consumers to buy more organic fruits and vegetables. The study was carried out by visiting six Coop Konsum-stores, of which three performed poorly and three performed well in organic sales. We conducted interviews with the department managers, customer surveys and in-store observations.

This essay is about exploring the rhetorical business negotiation process. The aim has been to find out how skilled salespeople stand out, and what rhetorical means they use to convince the other party. For this study, a qualitative research interview was applied and altogether five vendors in three different industries were interviewed. The fundamental theory of the essay is based on classical rhetoric. From that I have chosen the specific parts that I have found useful to discuss negotiation and sales processes.The results show that there is not a one single rhetorical approach that is essential to convince the other party.

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

Under hösten 2006 genomförde Piratförlaget en kampanj för boken ?Edward Finnigans upprättelse? där förlaget hyrde säljplatser i ett 20-tal bokhandlar. Detta var helt nytt i bokbranschen och beskrevs som kontroversiellt av branschtidningen Svensk Bokhandel. Uppsatsens syfte är att undersöka hur uthyrning av säljyta i butik uppfattas av svenska bokhandlare och förlag samt vilka effekter det kan få för sales promotion. Då bokbranschen ser annorlunda ut än övriga dagligvaruhandeln anser vi att det är intressant att sammankoppla uthyrning av säljyta till sales promotion vilket, enligt vår uppfattning, inte används i någon större omfattning i bokhandeln.Uppsatsens teoretiska bakgrund består i huvudsak av Sudhir & Raos (2006) teori som behandlar fördelar och nackdelar med ?slotting allowances?, vilket är den engelska termen för uthyrning av säljyta.

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

Title Greenlighted employees ? The internal value of Schenker?s environmental work.Author David Fridner.Course Master thesis in Science of Media and Communication.Department of Journalism and Mass Communication, University of Gothenburg.Semester Spring semester 2009.Tutor Professor Monika Djerf-Pierre.Number of pages 55 (appendix 23).Aim The aim is to study the internal value of Schenker?s environmental work.Method Qualitative and quantitative method.Material 20 interviews from four workgroups: managers (4), sales (5), customer-services (4) and truck drivers (7). 148 websurveys from two workgroups: sales (106) and customer-services (42).Main result Schenker is perceived as an environmentally friendly enterprise. Much due to the fact that the company?s impact on nature only has little to do with how the staff evaluate its ?greenness?.

Syftet med denna uppsats är att underlätta för små och medelstora svenska företag som planerar en affärsetablering i Kina genom att ge ökad kunskap om vad en nätverksagent kan erbjuda samt vilka problem som är vanligt förekommande när företag vill etablera sig i Kina. Utöver detta syftar uppsatsen till att ge ett teoretiskt bidrag till nätverksagentens möjliga funktion vid foreign market entry Slutligen vill vi även bidra med eventuella rekommendationer till både företagen och nätverksagenterna om vad de kan behöva tänka på och förbättra för att lättare kunna uppnå sina mål..

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.