In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

A great importance for the future of municipalize is the ability to attract and retain the younger part of the population.  For the Tärnaby area (a famous tourist resort for alpine skiing), a part of the Storuman municipality, this is a problem, and with a possible mining establishment job opportunities will be provided. In this study I have examined how young adults related to the Tärnaby area have reasoning about stay or move from the area and what may get them to move back.What is the area´s place identity and is it attractive for the respondents? Can a mining establishment change the negative population trend? The results showed that the respondent have a strong connection to the area and the identity of the place. A large proportion of the respondents indicated that they wanted to move back to the area of Tärnaby, if it was possible, due to work-related causes and social relations at existing place of residence. The respondents approach for a potential mining establishment is both of positive and negative sense.  However, a mining establishment is considered by the respondents to be of great importance for the future of the Tärnaby area..

In this study environmental work in the Swedish hotel chain "Scandic" is investigated. Earlier studies point out sustainability and different environmental certificate programs as essential for the housing sector to contribute to sustainable tourism. The purpose and willingness to fulfill such a mission has been investigated by interviewing central actors in the hotel chain. The result shows that there is a desire to be part of environmental certificate programs mainly for the reason to be part of the system and not for the benefit of nature. Sustainable development is understood as being environmentally friendly. Different solutions to adapt and being more environmentally friendly is discussed.

Purpose: The purpose of this thesis is to compare and analyze Malmö Aviation and Rica Talk Hotel's service culture. This is done by examining three themes, the organizations ways of working with training, motivation and empowerment of frontline employees.Method: The essay is a case study-based qualitative research which mainly focuses on semi-structured, qualitative interviews with various people within the two organizations.Theory: The theoretical framework considers theory within two sections. The first section, the organizations importance in service quality, focuses on service culture or service climate and different management strategies. Section two, the employees? importance in service quality, focuses on three themes: training, motivation and empowerment of frontline employeesResults: Both Malmö Aviation and Rica Talk Hotel are companies that put great emphasis on developing and maintaining a quality service culture within the organization.

The object with this thesis is to evaluate which of the catch crops oil radish and white mustard in combination with establishment method, give the most effective nitrogen uptake. The main purpose of the catch crops is to reduce leakage of nitrogen. They are sown after the main crop and killed before the next crop. In Sweden the farmers gets subsidies to establish catch crops. The thesis is limited to the trail L3-9010 sited at HS- Malmöhus, Borgeby Gård, 237 91 Bjärred, Sweden, 2007. Only treatments with oil radish, white mustard and the reference treatments were studied.

Problem: Underhållningsutbudet i TV ökar och televisionens möjligheter att stimulera till debatt och fungera som kunskapskälla riskerar att försvagas. Paradise Hotel, en så kallad realityserie, sändes flitigt i TV4 under våren 2005. Detta program och dess deltagare får stort offentligt utrymme medan många andra program, människor och idéer utesluts från televisionen.Syfte: Vårt syfte är att undersöka Paradise Hotels framställning av genuskategorier och kroppsideal samt att urskilja vilka kulturella mönster som genomsyrar programmet. Vårt syfte är också att diskutera vad Paradise Hotel och TV4:s allt mer underhållningsinriktade programutbud kan tänkas innebära för medborgarnas deltagande i det offentliga livet.Metod: Undersökningen baseras på en kvalitativ dokumentanalys och litteraturstudier. Vårt empiriska material består av tio avsnitt av Paradise Hotel samt material från seriens officiella hemsida.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

This report will show the energy usage of Hotel Princess in Sandviken, Sweden. When the hotel changed owner an examination of the hotels heating, ventilation and sanitary systems were done. The report showed flaws in the ventilation system, and is why the new owner wanted a closer look at the energy use of the hotel. The original building was built in the 1930s and two major extensions have been built, one in the 1950s and the most recent in the 1980s. An assumption made is that the building parts were built to the restrictions during the time. Activities on the hotel include sleep over, conference, night club, massage and swimming in the hotels pool section.

The aim of this study is to describe and analyse the cooperation between the public employment service and the refugee reception in a medium-sized municipality in southern Sweden on basis of the establishment reform. The study examines how the collaborative process is regarded when it comes to implementation of the reform, and when it comes to the directives and resource allocation between the employment services and the refugee reception. The study also focuses on the deficiencies and the benefits that can be discerned with the establishment reform at local level.A qualitative data collection method has been used. It is semi-structured interviews with workers from the public employment service and the refugee reception. Information materials and evaluations that various authorities have made have also been investigated.The study concludes that it is important that the directives are clarified and that a new local and regional agreement will be established on paper.

The common drivers for hotel accommodation are tourism and business travel and hotel demand seem to outstrip supply in many places. More than 50 % of visitors to Sweden stay at a traditional hotel but is there room for alternate accommodation like serviced apartments besides the traditional hotel for people visiting? These are usually referred to as extended stay or long-stay accommodation. The aim of this thesis project is to explore whether there are growth opportunities for serviced apartments in Sweden. A secondary aim of the thesis project is to identify challenges (if any) to this segment and also to identify the major operators of serviced apartments in Sweden.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

Wind power is becoming an increasingly important source of energy. There are several national and international goals set to increase to amount of renewable energy, and in order to meet these goals, the wind power production plays an important part and the establishment of new wind power farms are required. The Swedish national project Riksintresse Vindbruk has appointed areas in Sweden suitable for wind power, mainly when looking at the physical wind conditions of the area. In this study, I aim to define suitable areas for wind power establishment in Norrbottens län. In order to reach this goal, a critical regional method was developed and completed using GIS.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Establishment can be described in many terms. This term is about a company that is establishing on the European market. For many companies, this can appear as a difficult, time- and resource taking process but to advance and develop it is not enough to have a good position on the Swedish market. The company Akzo Nobel Nippon Paint AB, which this composition is about, has taken the risk to leave the home country and explore the unknown. The process was careful and long-termed but also profitable.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.