The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

AbstractFor several years, the organic food sales have increased, and more are choosing to buyorganic food of more diverse causes. Unfortunately the sales have slowed down the past year,a lot depends on the Swedish economy has been in decline and it has led to more will checkone more time on the price. But even if the sale value has decreased, the amount of organicfood has increased, it is because many stores have their own organic brands and they can pushprices down.The internet has become a great help in our daily lives, we do most our business via theInternet. But now we are not just paying our bills through the Internet anymore, we shopclothes, movies, music and books too. E-commerce was become more serious last decade andhas grown every year that has passed.

AbstractFor several years, the organic food sales have increased, and more are choosing to buyorganic food of more diverse causes. Unfortunately the sales have slowed down the past year,a lot depends on the Swedish economy has been in decline and it has led to more will checkone more time on the price. But even if the sale value has decreased, the amount of organicfood has increased, it is because many stores have their own organic brands and they can pushprices down.The internet has become a great help in our daily lives, we do most our business via theInternet. But now we are not just paying our bills through the Internet anymore, we shopclothes, movies, music and books too. E-commerce was become more serious last decade andhas grown every year that has passed.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

The knowledge of value-enhancing factors in condominiums is very important for real estate agents when valuing condominiums, but it is also of interest to the owner for an upcoming renovation and sale. Previous research has sorted out the most fundamental factors affecting value of condominiums such as location size, age and condition.The purpose of this paper is by consumer?s actual preferences regarding various attributes identify the most value-adding factors in condominiums. Thereby we want to add and nuance previous research.This has been done through a quantitative method in which possible buyers have ranked how various attributes affect their willingness to pay. The results were analyzed and the median of the various attributes have been recognized.The result shows in accordance with previous research that the location is the primary value-adding factor.

Föreliggande uppsats syfte är att utreda huruvida Sverige är i behov av en moderniserad och mer internationellt anpassad avtalslag. För snart tjugo år sedan ratificerade Sverige den internationella köplagen United Nations Convention on Contracts for the International Sale of Goods, CISG, med reservation för konventionens del II om ingående av avtal. Detta eftersom Sverige tillämpar löftesprincipen vid ingående av avtal och CISG utgör en kompromiss mellan löftes- och kontraktsprincipen. Sverige är tillsammans med de övriga nordiska länderna ensamt om att reservera sig mot denna del och har därför av andra staters näringsliv kommit att ses som provinsiellt samt bakåtsträvande. Den globala handeln blir allt viktigare för Sverige och det svenska näringslivet har till följd av detta ställt krav på landets ledande makthavare att dra tillbaka reservationen och att anta den avtalsrättsliga delen.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

This work consists of two studies. One is based on an inquiery to nurseries with production of woody plants, and the other on visits to gardencenters, primarily in Skåne but also in Stockholm. Inquieries where sent to 87 nurseries, 48 of them replied. The purpous of the inquiery was to make a thorough investigation of the ligneous production at the Swedish nurseries, what is produced and in what quantities. Within the inquiery was also a thorough look at the fruit tree production. This to be able to conclude what cultivars that are produced and how large part of that production that is certified according to the Swedish Board of Agriculture (SJV).

The knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

Principen om fullt skadestånd utgör utgångspunkten vad gäller beräkning av skadestånd som uppkommer med anledning av kontraktsbrott. Ett skadestånds omfattning begränsas dock på olika sätt genom olika skadeståndsbegränsande metoder.Några skadeståndsbegränsande metoder som gäller enligt dispositiv rätt är adekvansläran, köplagens indelning av skador i direkta och indirekta sådana samt förutsebarhetsformeln i United Nations Convention on Contracts for the International Sale of Goods, Vienna 1980. Syftet med den här uppsatsen är att analysera vilken eller vilka av de nämnda skadeståndsbegränsande metoderna som bäst kan anses motsvara målen med att skadeståndsskyldighet för parter i kommersiella köpeavtal över huvud taget begränsas.Den av Jan Hellner anförda målanalysen används för att identifiera de i rättskällorna nedlagda ultimära målen, annorlunda uttryckt syftena eller anledningarna, med att skadeståndsskyldighet ska begränsas. De identifierade ultimära målen utgörs av ett mål om att uppnå en ekonomiskt effektiv riskfördelning, ett mål om att åstadkomma jämställdhet mellan avtalsparter samt ett mål om att eftersträva största möjliga rättssäkerhet.Den av de analyserade skadeståndsbegränsande metoderna som bäst motsvarar de identifierade ultimära målen är förutsebarhetformeln. Att förutsebarhetsformeln är den metod som bäst motsvarar de ultimära målen har i grund och botten att göra med att metoden är den av de analyserade metoderna som begränsar en avtalsparts skadeståndsskyldighet i störst omfattning..