On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

Trade Unions are finding it increasingly challenging to appeal to employees and all trade unions alike are encountering new challenges to attract and retain members. Additionally a more diversified and educated labor market is creating demands for trade unions to better meet individual needs. The purpose of this study was to explore and analyze the role of branding in Unionen, the largest white-collar trade union in Sweden, and how branding efforts help in attracting and retaining trade union members. The theoretical foundation of this thesis is based on theories related to corporate branding and relationship marketing. Furthermore, the study develops and introduces the concept of member branding in the context of trade unions.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Purpose/Aim: This study is an analysis of the view on masculinity, male sexuality and creation of identity with the television series Queer as folk as a base. The analysis is partly based on a semiotic analysis of the representation of masculinity and male sexuality from an episode of the chosen television series Queer as folk, and partly based on a thematic analysis of focus group discussions with young men with different sexualities.Material/Method: This study is based on focus group interviews and a semiotic and thematic analysis. The focus groups consisted of three men in three different groups and were chosen on the criteria of gender and sexuality. All groups were presented with an episode of the television series Queer as folk to see how they perceived masculinity and male sexuality. Their discussions were analyzed with a thematic analysis and the television series Queer as folk with a semiotic analysis.Main results: The three analyzed characters in Queer as folk showed different representations of masculinity and male sexuality.

The aim of this thesis is, from a business perspective, to examine how the pharmacy chain Medstop is working with their positioning in order to achieve competitiveness in the re-regulated pharmacy market. This is studied through a theoretical framework that demonstrates five forces that affects the competitiveness in an industry, the five-force model by Michael Porter.The thesis is a qualitative case study where data collection was done through interviews, literature, articles, websites and internal information from Medstop. The data was then complied into the theoretical perspective the authors have chosen for this paper, the five-force model by Michael Porter. This model was chosen because it gives a broad description of the competition a company faces by describing five different forces that affect the competition within a branch. The fact was collected on the basis of the marketing strategy positioning, and the essay is written from a business perspective.Our cunclusions are that the pharmacy chain Medstop are in their initial positioning and has chosen to position itself on the basis of their core values; credibility, safety and security.

Thesis purpose: The aim of this paper is to extend the knowledge of what influences the purchase decision of functional food in the store. By applying the M-R model in a new setting - the dairy department in grocery retailing in Sweden - and adding variables related to health attitudes, the aim is to contribute to existing research concerning in-store purchase decision making and store environment as well as consumer attitudes. Methodology: This thesis employs a quantitative strategy with a deductive approach and data has been collected with questionnaires. Theoretical perspective: Environmental psychology serves as an overarching framework where, more specifically, certain aspects of store atmospherics and some variables concomitant to health attitudes provide the theoretical base. Empirical data: The empirical data consists of customer purchasing a functional food product, Proviva, and this is contrasted with a test group, Bravo.

The vision of this thesis was to create a concept that can be used as a base for amachine construction. The purpose of this project was to use different methods todevelop a concept that on the best way meets the sat up requirements. This projecthas been divided into three stages/parts; principle, primary and the final solutionstage.This thesis has been conducted in collaboration with Västkustägg AB. It is aconstruction project designed to construct a machine that will automatically putlabels on the egg packages. Västkust AB wanted to automate this process.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Vid Lissabonmötet enades medlemsländerna om antagandet av de så kallade Lissabonmålen vilket bland annat innebär att EU skall vara den mest konkurrenskraftiga ekonomin i världen. För att kunna uppfylla dessa mål måste företagsskattesystemet inom EU förändras eftersom EU annars är i sämre konkurrensläge än USA när det gäller att attrahera investerare. Det finns två förslag till en sådan förändring som är mer aktuella än övriga förslag, Home State Taxation (HST) och Common Consolidated Corporate Tax Base (CCCTB). HST är ett förslag som går ut på att alla bolag i en gränsöverskridande koncern skall beräkna sin skatt enligt reglerna i den stat där moderbolaget är lokaliserat. CCCTB är ett förslag som innebär ett införande av en ny gemensam skattebas som tillämpas på gränsöverskridande koncerner.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.

The most recent couple of years the boundaries of the world have been erased and we have come to live in a more global environment. It has been even more evident since the European Union has got a more prominent role in the society. It appears as obvious for most of us that we live in a changeable time and that a new, global perspective has been developed. Companies have to focus on the effect globalization and differences in culture have, to be competitive in the market today. Because of that business managers more often can come to work in other countries than their country of origin, it becomes interesting whether these managers adapt their management style or if they continue to work the same way as they did in their native country.This thesis aims to investigate if business managers with a foreign background bring along their national culture when managing a company in Sweden.