The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Th is thesis is about how to create communicative images. It is mainly for landscape architects. With communicative images, I mean images created with the purpose to communicate a proposal or idea in a direct way to. By only looking at the image, the viewer should get an idea of what the proposal entails. A communicative image should also create an interest in the proposal.

Syfte: Sambandet mellan CSR och kundlojalitet är otydligt och kan inte fastställas. Syftet med denna studie är att beskriva och hypotetiskt testa hur konsumenter uppfattar företagens arbete med CSR i butik och om det påverkar och ökar konsumenternas lojalitet. Metod: I studien har en kvantitativ metod använts där enkäter delats ut till respondenter för att testa hypoteser relaterat till hur företagens arbete med CSR inverkar på deras kundlojalitet. Insamlat material har analyserats med hjälp av korrelationsanalys enligt principen Spearman?s rho i det statistiska datorprogrammet SPSS. Utifrån teoretiskt deducerade hypoteser som testats genom analys av korrelationskoefficienter och signifikansnivå har hypoteserna från teorin accepterats eller förkastats. Resultat & slutsats: Studien har visat att ett gott rykte och en stark image gällande företagens arbete med CSR, påverkar konsumenternas köpbeslut positivt.

Syftet med denna kandidatuppsats har varit att, genom en studie av interaktionen mellan mäklare och dess kunder samt interaktionen mäklare emellan, försöka svara på hur fastighetsmäklaren agerar i sitt dagliga arbete. Metoden som använts har varit en kvalitativ studie vilken genomförts genom en deltagande observation. Mäklarna på en fastighetsbyrå har studerats utifrån ett dramaturgiskt och ett markandsföringsperspektiv. Mäklarens arbete med att skapa legitimitet för tjänsten och en god image illustreras i form av termerna roller, kundrelationer, kundnöjdhet och word-of-mouth. Uppsatsen utmynnar i en diskussion där mäklarens påstådda oumbärlighet som mellanhand vid fastighetsaffärer ifrågasätts..

För att skapa och upprätthålla ett starkt varumärke är det viktigt att sträva efter en så stor överensstämmelse som möjligt mellan dess identitet och image. Det betyder samtidigt att det är viktigt att regelbundet undersöka likheter och skillnader mellan dem. Denna magisteruppsats syftar till att utreda överensstämmelsen mellan kundernas image av varumärket ABB och företagets identitet. På så sätt har vi analyserat likheter och skillnader mellan hur ABB beskriver sig själva och hur kunderna i undersökningen uppfattar dem. För att sätta in läsaren i undersökningsområdet har vi använt teorier kring vad som utmärker ett starkt varumärke samt varumärkesbyggande för business to business marknader.

This report describes the development and implementation of a system for transmitting digital information at high speeds from a miniaturized submersible developed by the Ångström Space Technology Centre at Uppsala University. For instance, the vehicle shall transmit image data ? even stream live video - through an optical fibre to a monitor in a ground station. Hence, the system shall be used both to convert the image data to make it transmittable, and to recreate it at the receiver.The work includes a pre-study of the programming language and the technology used. A concept for the solution is presented together with main components later broken down into internal functions.

The meeting industry is a growing industry around the world, and the technological development in recent decades is one of the contributing factors to the increased travel opportunities and meeting industry's expansion. It can be assumed that the technology could replace some of the personal meetings, but humans have always had a need to meet in physical locations in work related purposes, therefore there is no evidence that personal meetings will disappear. Technological development should be seen as complementary rather than a substitute to the existing professional meetings. Public and private sectors within countries has drawn attention to meeting industry's potential, as favored destinations in terms of economic administration, image creation, expansion and acquisition of further market share in the global market. Meeting industry is complex precisely because there are so many different actors and stakeholders that integrate.

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

This essays aim is to investigate the possibilities of subjective interpretation of Lgr11, the Swedish curriculum for elementary school. The assignment that the Swedish authority Skolverket got in 2009, was to create a curriculum that would grant that the students achievements would not be influenced by any subjective opinions and that all elementary schools in Sweden will give an equivalent education. In the Government bill this is a theme throughout the text and the Minister of Education has also claimed that this document will leave very limited space for subjective reading and interpretation. He says that Lgr11, in contrast to the previous curriculim Lpo94, will clarify what the purpose of the different subjects is and on what grounds the assessment of the students should be based.The method used is the literary theories of reader ? response as they are expressed by Literarycriticist Stanley Fish.

This essay is a discourse and a feminist theoretical analysis that focuses on the alternative discourse that we consider Feminist Initiative to be constitutive of. Our theoretical stance, with base in Laclau and Mouffes discourse theory, builds on the notion that reality is characterised by conflicts between different competing discursive formations and that the social is an endless struggle over the preferential right of interpretation of meaning. More specifically, the essay focuses on the discursive struggle over the meaning of the term politics. It is our understanding that the dominant perception of politics necessarily excludes other understandings, which can according to Eduards, be explained as a consequence of a patriarchal distribution of power that renders the subordination of certain understandings of politics accordingly. Feminist Initiative, as an alternative discourse, can therefore be perceived as a threat to the dominating discourse of politics, which in order to maintain its preferential right of interpretation seek to illegitimatise and depoliticise the politics that the alternative discourse represents.

This project will search for the sound in the contemporary landscape architecture, an attempt to combine music and land­scaping. In a first stage, I have searched for outdoor environments where loudspeakers are used, and sites with a concious sound design. The project will result in a sound design created for the park Frodeparken in Uppsala, Sweden. In my search for sites and examples of conscious sound, I have talked to the people behind the projects I found - landscape architects, sound artists and architects. Influences from different areas have been essential for me in the project.

The purpose for this study is to compare two major Swedish daily newspapers ?Dagens Nyheter? and ?Svenska Dagbladet? and their statements regarding the electors of Sweden Democrats attitude regarding immigrants and immigration policy during the autumn of 2013. The scope was to analyze medias interpretation with the electors of the Sweden Democrats statements and opinions regarding their immigration policy. I have used three different ques­tions to fulfill my purpose; the first one is to describe how media chooses to present the elec­tors of Sweden Democrats opinions regarding immigrants. The second question is to reflect and pre­sent the electors own opinions on immigrants and their immigration policies.

The purpose of this paper is to examine how the term "pupils in need of special support" is defined in Swedish central policy documents. The essay is based on a social constructive contribute knowledge about the term?s definition and interpretation with support in a range of scientific texts. The method for achieving the purpose based on qualitative textual analysis of Skollagen 2010:800, Läroplan för grundskolan, förskoleklassen och fritidshemmet- Lgr 11, Salamancadeklarationen and analysis of the result of three scientific studies.Neither Skollagen 2010:800 nor Lgr 11 gives a clear definition of the term ?pupils in need of special support?.

Authors: Patrik Jäverbo & Jon LindheTitle: Greener on the other sideLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishIn later years the strict laws and policies surrounding cannabis use have been questioned around the world by several influential leaders, among them US president Barack Obama and former UN secretary general Kofi Annan. It has been argued that the ?War on Drugs? has done more harm than good and in some American states and a number of European countries the drug have been legalized or decriminalized. Everybody does not agree however, that legalization is the best course of action and in Sweden the emotions have sometimes run high in the discussions taking place in television shows and newspapers.The purpose of this study is to examine the image media portrays of cannabis; based on the theory that mass media is an important influence on the individual and the way in which he or she views the world. To put the result into a context the Swedish media image will be compared with the one in Denmark and Norway.