The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This study examines whether it would be profitable for travel distributors in the charter to expand its offerings to other travel related products, and also the products that are in demand. We are also studying the role that brand has for customers' choice of travel.According to Hellman, e-commerce is to be preferred since it is competitive because it gives the travel distributors the opportunity to lower down prices. Therefore, we also investigated the proportion of respondents who would consider buying these travel-related goods through the travel distributors? websiteIn support of this study, is a survey with a population of 100 charter travellers. Respondents are divided into two groups where the first group consists of people who have booked their trip in stores, and the other via the Internet.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

The public sector is a major purchaser of goods and services. By setting requirements for environmental and social considerations in public procurement, an authority has the possibility to use consumer power to influence the actors in a market. The purpose of this paper is to investigate public procurement of textile products in a municipality, in order to gain knowledge about factors that may be important for the use of environmental and social criteria. Håkan Hydén´s (professor in sociology of law) norm model was used as the basis of the analysis, where the conduct was investigated along three dimensions of the norm ? willingness, knowledge and system conditions ? in order to identify underlying factors that can influence the process.The results ? analyzed by using interviews and documents ? show that the procurer's willingness, motivation and knowledge are important factors in this context, as well as the political priority of the municipality.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

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..

Since we all live in an increasingly globalized world where goods and money are transported more easily and with tougher competition, it is a natural step for Swedish companies to establish themselvs abroad in order to increase their gorwth rate and reach more customers. Today all of us belong to the same global network and the purpose of this thesis is to investigate which factors are important for companies when they choose to establish themselvs on a foreign market. The focus of the investigation has been the market of Germany and Spain, since both countries just like Sweden are members of the European Union, but still have quite different characteristics. We, the authors, have also been living in Spain and Germany during the time of investigation and writing. The companies we have chosen to look closer into are Abba Seafood, which now has merged with Procordia Food, and Oatly AB.

The post-modern western city is going through two central changes in the organization of paid labour. One is the switch from production of goods to production of services, and the other is the increasing rift between well-paid labour with permanent jobs, and temporarily employed workers with low wages. Both of these processes are rasified and gendered, and strike harder against women, young persons and people of emigrant background. The flexible capitalism creates an informalization of the economy, breaking with earlier regulations of the labour markets, in which workers also need to find informal strategies in their individual and collective struggles. In this paper, I search for these ?new? experiences of living and working in late capitalist society, by doing open interviews with three women of Latin-American origin, working without official permission (without documents) in the informal economy of Stockholm.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

Expanderande städer resulterar i ökande behov av godstransporter och för att behålla en fungerande godsdistribution kan åtgärder behöva vidtas. Trafikstockning och försämrad stadsmiljö är negativa effekter som kan förknippas med en dåligt fungerande godsdistribution. Citylogistik handlar om att kontrollera och optimera godstransporter i urbana områden (city) så att negativa effekter minimeras.Olika typer av citylogistiska åtgärder och koncept har identifierats. Till dem hör till exempel samdistribution, reglering av godstransporter och avancerade IT-system. Inom ramen för projektet SAMLIC, som startades i Linköping 2004, genomfördes pilotförsöket PILOT med det övergripande syftet att utvärdera ekonomisk potential med samdistribution i Linköpings city.

Isaberg Rapid AB is a company that manufactures for instance staplers and glue guns. Headquarters and main factory is located in Hestra but there are also subsidiary companies in Denmark, Netherlands, France, Spain, China and England. There are also two filial factories in France and China.Today has the company no logistic guidelines committed and that leads to problems since the salesmen promise different things to the customers. This contributes too many different logistic solutions for Isaberg Rapid AB. The company has also noted problems with returns of goods.The purpose with this task is to standardize and compile logistic guidelines, usable to all Isaberg Rapid AB's small to midsize customers.

Ellos was founded in 1947 by Olle Blomqvist and quickly grew into one of the leading mailorder businesses in Sweden. Ellos Group is in the current situation Scandinavia?s largest ecommercecompany and since 1997 owned by the French holding company Keering. Thismeant that Ellos became a part of Redcats Nordic along with brands such as La Redoute,Verbaudet , Daxon and others.2010 started a project with the aim to develop a logistic model for these products. The resultwas the department Redmap on Ellos that would serve as both a hub and distribution channelfor Northern Europe.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

During a major part of modernity the concept of identity was something that in many ways was predetermined for the individual. People in general remained in the same social spheres as the generations before, shared common religions and beliefs and where more or less bound to a geographic area. Identity and lifestyle was something that was adapted quite unreflected from habit and tradition. Though, during the cultural modernisation process that took place in the twentieth century, previous shared patterns of interpretation vanished and became individual.  Finding references, constructing an identity and establishing a self became individual.