Ända sedan införandet av de svenska ränteavdragsbegränsningarna, som kan leda till nekat avdrag för räntekostnader inom intressegemenskapen beroende på mottagarens skattesituation och syftet bakom transaktionen, har reglernas förenlighet med EU-rättens etableringsfrihet varit ett omdiskuterat ämne. Syf-tet med denna uppsats är att utröna reglernas förenlighet med EU-rätten på denna grund.EU-rätten förbjuder vanligtvis alla former av hinder mot etableringsfriheten. Avsteg får dock göras i särskilda fall om hindrande åtgärder kan motiveras mot bakgrund av art. 52(1) FEUF eller ett trängande allmänintresse. De hindrande åtgärderna måste vidare ha till syfte att uppnå de anförda rättfärdigandegrun-derna samt inte gå utöver vad som är nödvändigt för att uppnå dess mål.EU-kommissionen menar att reglerna särskilt missgynnar gränsöverskridande verksamhet.

Changes in the climate and the environment are largely consequences of human influences. Resources are given to teach adults about the environment. However, there are problems in focusing on adults because it is difficult to influence people when they already have created a lifestyle. We have instead chosen to focus on teaching children about changes in the climate and the consequences of this.Many of the toys available on the market today encourage children to consume. Luxury cars and dolls with hundreds of accessories are often made of materials that has have a negative effect on the environment.Another problem we often encountered during the year is the declining interest in technology and science.

Within the fields of business as well as the academic, there is a growing interest for the role images play in an organized conception of the world. This paper acknowledges the relevance of such images and ideas, and its purpose is to examine the fixed ideas and conceptions of the world as they appear in a Swedish organizational context. The Swedish Trade Council is a hybrid organization between the state and private sector with an outspoken purpose of defining an image of the outside world for small and medium size enterprises in Sweden. The underlying question in focus for this study is: What central conceptions of the world appear in the Swedish Trade Council?s information films ?Världens möjligheter?? Within organizational studies, a postcolonial theory has to a large extent been overlooked.

The purpose of this study is to create an understanding of how a company selling commodity products works to create interest and loyalty among customers and how to stand out relative to competition. Based upon present theories within marketing communication, a comparison is made with actual market information to understand how well the theory can predict reality. The study is applied to the dairy industry with the company Valio as the bench mark. In total four persons have been interviewed, marketing manager and category manager at Valio Sweden, and also project manager and art director from their advertising agency. The qualitative data obtained has been compared to predications given by theory.

The case study we conducted describes market for transmission of terrestrial digital TV. The purpose of this study is to find out what hinders potential entrants from entering the market as well as to discuss possible competitive strategies for potential entrants. Our conclusion is that even though the market for transmission of terrestrial digital TV can be viewed as attractive due to its fast growth, there are barriers to entry that block companies we identified as potential entrants from entering the market. The industry experience of the current market players (Teracom and Boxer) along with their knowledge of the consumers and the fact that Teracom is a multi-business company are some of the factors to be taken into consideration. Switching costs is the most important barrier to entry for the industry.

The Swedish Prime Minister, Tage Erlander, made a speech on the 22 of August 1961 in which he dismissed speculation that Sweden was seeking to abandon its neutral stance and non-alignment in foreign policy with a view to requesting membership of the European Economic Community. The reason was that the EEC was supposed to have a political part where a connection with NATO should have existed. This speech led to a domestic discussion which has been called the most intense debate of foreign affairs in recent history. The purpose of this paper is to analyse the reactions of the other parliamentary parties to Erlander?s speech.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

AbstractOur life-experiences and our background form the way we act and the activities we are involved in. The overall purpose in this thesis has been to study what habits are to be found in different activities related to the outdoors and how these habits have been developed. Hopefully this work can contribute to a better understanding of the meaning of habits in our lives and thereby play a part in a further differentiated talk about habits and knowledge in society. The background and my theoretical approach has been three views of habits:In practice these patterns of habits are not separable so this approach should be seen as a way of making the development of habits clearer. Another purpose is to study how the following concepts can be related to habits: Reflection, master-apprentice, episte?me, techne, phronesis, interest and tacit knowledge.

The primary goal of this study was to investigate how the radial growth of retained trees responds after thinning-from-above. The National Board of Forestry which initiated this study, was interested in whether there were differences in the growth-response between the tree species Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) Karst.). Another question of issue was if there were differences in the growth response between trees of different sizes. It is within the framework of the National Board of Forestry?s, Continuous Forests Project that these urgent questions are to be answered.

The aim of this thesis is to spread some light over the coming into being of the 2005 Pension Reform in Norway. The point of departure lies within an interest in Welfare State politics and the development in this field. Pensions constitute a cornerstone in the Welfare State. Making use of J. Kingdon´s Theory of the Agenda Setting Process, Discourse Theory and Institutional Theory the thesis seek to visualize the implications of structures, central actors and discourses on the reform processes.

Abstract: Hightech EU/Japan ? a research about European hightech companies? interest in establishing business on the Japanese market with the help from a middleman. Subject: Marketing. Problem: The Japanese market is highly developed and therefore interesting for foreign companies. The Japanese culture is very different from the European and this together with the long distance creates problems for European hightech companies to compete on the Japanese market.

The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.