There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

There is a tough competition in food-stores these days. Storeowners have been forced to try something new to attract customers. One way to accomplish that is to add private labels to the assortment. There are several benefits with these labels; its higher margins for this type of brand and the brand can also strengthen the stores image in the customers mind. When private labels first entered the market, the customer had a relatively low attitude towards the brands.

AbstractSweden applies two different private international statutes to establish which country´s domestic law that is applicable in a certain situation regarding succession and will with connection to two or more states. The first private international law is the one used in relations between Sweden and the other Nordic states. The other private international law is the one used between Sweden and all other states than the Nordic ones. A proposal for a Regulation that regulate jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession has been prepared by the Commission and was published in October 2009. This regulation will, if it enters into force, modify the situation in Sweden for applicable law on a situation regarding succession and will.

This candidate essay is built on literature studies and discusses the meaning of the residential yard along with what you, as a landscape architect, should think about when you are designing functional residential yards. To do this I found it necessary to figure out what it is that makes people step outside their own apartment and out into the city?s public places. The reasons for this are numerous and many times individually affected. Something that plays a role in people?s outdoor life and prevents them from spending time outside is the lack of time, the technique of today and the feeling off insecurity.

Title:                                  CRM ? A case study of Nordea Private BankingAutors:                               David Johansson & Mikael Westin        Advisor:                             Ulf AagerupLevel:                                 Bachelor thesis in International marketing, (15 ECTS), Spring 2013.Keywords:                         CRM, Relationship marketing, Private BankingQuestion:                           How does Nordea Private Banking work with CRM to get high customer loyalty?Purpose:                            Study and to learn how Nordea Private Banking is working to bring in new customers and keep existing customers loyal. We also want to see if Nordea uses additional strategies that goes beyond the theory and what their customer relationship strategy is.Method:                             The study has a qualitative research method with an inductive approach. Interviews with leading and skilled profiles at Nordea Private Banking has been interviewed to provide answers to our research question.Theoretical framework: The chapter starts with theory about what relationship marketing is and what is driving customer loyalty. Thereafter theory that define CRM and its pros and cons are addressed, and finally the chapter describe the implementation phase.Empirical framework:     In the empirical framework we present the qualitative interviews that were done with employees at Nordea Private Banking.Conclusion:                       The result from this study shows that Nordea Private Banking uses strategies that are common in theory of CRM to gain high customer loyalty and the use of recommendations from satisfied customers is of a much higher significance in Nordea Private Banking?s case than of what the theory is implying.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regressed only on consumer confidence, while model two is extended to contain more variables.

The BA thesis Front Yard Gardens ? spatiality, design elements, expression and social aspects is a summary of the entrance and front yard garden phenomenon ? where the entrance is the set design and the designer is the director. The thesis touches the social context of which entrances have been and still are shaped. The various appearance of the entrance and front yard gardens throughout the history, starting with the first entrance by the edge of the wood and coming up to the front yard gardens of today, is described. It touches the present day through an analysis of some entrances and front yard gardens of modern residential areas.

We have conducted a quantitative study investigating whether an Ingredient Branding collaboration between private label and national brands could be executed with success in the Swedish market. The objective was to measure the consumers? response to two products from different product categories, representing hedonic and utilitarian products. We have been able to establish that by adding a branded ingredient to a private label product, one obtains a more positive product attitude as well as a higher perceived product quality and taste. The study also shows that attitudes towards the ingredient brands were improved by the collaboration whereas the brand attitude towards the private label did not change significantly.

In the late 20th century there has been some changes in the public sector. These changes are described as New Public Management. When ideas from the private market is transferred to the public sector, for example to regard citizens as cus-tomer. Central in this paper is the use of term customer in the Swedish public sec-tor. There are two questions in the paper; which possibilities has a disappointed customer to effect the public sector, and what may happen with democracy, the common good, when the citizen becomes a customer?To answer the questions I study two different cases, Svedala kommun and the tax department, Skatteverket.

ABSTRACT This study consists of a comparison between a public and a private organization that works with people with mental unhealth. The first organization is an authority that conducts investigations to determine if their clients are qualified to receive some sort of help in their daily lives as a part of the Swedish welfare system. The private organization works with offering different kinds of daily activities for people with mental unhealth as a work-training program or to help them create a daily routine in their lives. Our purpose with this paper is to compare the work of the two different organizations based on their organizational framework to see what similarities and differences there are in their work and their chosen approach in meetings with their clients. Our chosen method is that of semi-structured qualitative interviews with three different employees in each organization.

AbstractTitle: Watching eyes ? for better or worse (Vakande ögon ? på gott eller ont?)Number of pages: 34 (41 including enclosures)Author: Josefine NybergTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this essay is partly to make a study about how people understand camera supervise, and partly discuss what their opinions are concering the subject.Key Questions: Which or what is the mainpurpose of camerasurveillance? What does the public think about the subject? When can there be an insult against the integrity while using the cameras? What is private and what is public? What is the posibilities and threats in the future?Material/Method: A qualitative method has been used. Four interviewes, one personale interview with a policeofficer from Uppsala and three focusgroupinterviwes with people from Stockholm, have been done. Then the results from the interviewes have been compared with earlier theories and reaserches. By reading publicdocuments, press releases and reports from the government, I have gather information for the essay.Main results: Even if the public are aware of the cameras and knows that they allmoust allways are whatched by the electronic eye, they don´t seem to care that much about the constant surveillance.

The history of books and libraries in the Philippines starts after the arrival of the Spaniards in 1521. During the Spanish era, most of the libraries were established through the religious orders to support their own religious mission. The Americans came in the beginning of the 20th century and have had a decisive influence on the education system and the development of libraries in the Philippines. For the analysis, I have used the models of Michael H. Harris and Magnus Torstensson in their studies of library development.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.