The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling Price, which was less than the comparable public bonds market Price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

More relevant Price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatPrice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

Studien visar att en positiv onormal avkastning uppstår i och med att kungörelsen av ett noteringsplatsskifte offentliggörs. Den positiva onormala avkastningen återgår från och med det fysiska skiftet till OMX från de mindre noteringsplatserna. En temporär värdeutveckling som stöds av Price pressure hypotesen och som förklaras av handelsvolymförändringar i aktien..

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on Price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market Prices for cereals. EU was a surplus-area and to a substantial degree a local market.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil Price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil Price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

The study examines the Price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the Price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the Price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the Price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette Prices and in addition the cigarette Prices impact on the demand for cigarettes in Sweden.

It has become increasingly important for businesses today to create a strong customer loyalty tie between their brand and their customers. In most markets today a lot of companies fight for market share and loyal customers. The increased uses of Internet and Internet commerce have made it possible for companies to create relationships with their customers through their websites. The Internet has also opened up new ways for customers to quickly and easily Price compare products on Price comparison websites. This means that customers have become more Price conscious which has lead firms to fall into a Price war with the competitors. The purpose of this paper is to examine brand loyalty in the consumer electronics market and go into detail on how web shop role affects the creation of loyalty to companies that are either a shop or do not have an online store. To examine this, a survey was made online and an interview was made with the President on Salesoogle Niklas Rasmusson. The questions and the interview of the questionnaire focused on confidence in online commerce and physical stores.

In a historical view, house Prices have developed at the same rate as inflation. In the end of the 20th century the Prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real Price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s Prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing Prices is a lasting trend, but that is more suggestive of a bubble".

The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual Price in a public construction project often turns out to be higher than the contract Price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual Price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.

The aim of this thesis is to investigate the correlation between the Price of electric power and investments within the Swedish basic industry. Using regression analysis, the authors test for correlation between the electricity Prices and the basic industry, defined as the pulp and paper industry, the mining industry, the steel and metal industry and the basic chemical industry. Moreover, five variables found in the literature on investment decisions are being used as a means of comparison. The results suggest that the electricity Price affects the investment decisions within the basic chemical industry as well as the steel and metal industry. On a more abstract level, this thesis contributes to the understanding of one of the properties of the Swedish GDP..

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity Price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the Price of electricity is a combination of economic and technological development, energy Prices, economic structure, population changes and weather. Different scenarios for the electricity Price were therefore examined. In the base case, the electricity Price was given by the Nord Pool electricity Price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot Price of electricity that makes the investment profitable has been calculated.

The purpose of this study is to evaluate the relation between certain chosen fundamental factors (emission trading rights, hydrological balance, interaction with continental Europe, fuel Prices) and the spot Price at Nord Pool. Particular focus has been put on the trade with emission rights since it is only now their actual impact on electricity Prices can be studied. The relationships are measured with regression analysis which includes both R2 and the simulation possibilities of ARX models. The studied period covers 2008 and 2009 with partly daily data and partly weekly data. Owing to the expected higher importance of the fundamentals during the winter months the winter 2008/2009 has been studied separately.

Today?s companies offer their products and services through multiple distribution channels in an increasing extent, in order to reach bigger markets and more customers. Multiple channels result in an increased risk for channel conflict.This essay is an exploratory and descriptive study with the purpose to explore some companies? channel conflicts on the basis of sales commission and Price differences. A case study has been made at two different companies and the empirical material has been collected with qualitative interviews.We found more channel conflicts in the company that uses sales commissions than in the company that doesn?t.

The study has shown that retailers in the mid-Price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.