EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

SammanfattningDatum: 30 maj, 2013Nivå: Magisteruppsats i företagsekonomi, 15 hpInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens HögskolaFörfattare: Andreas Melin Sofie Wiklund 9 september 1982 1 augusti 1988Titel: En granskning av akademisk litteratur om Corporate Social ResponsibilityHandledare: Cecilia LindhNyckelord: Corporate social responsibility, värdeskapande, definitioner av corporate social responsibility, litteraturstudie corporate social responsibility, värdeskapande genom corporate social responsibility, hållbar utveckling.Frågeställning: Då begreppet CSR är svåröverskådligt och en gemensam definition saknas ville vi få en förståelse för ämnet om vad som är CSR, vilka mekanismer som ligger bakom anledningarna till varför företag arbetar med CSR och hur detta skapar värde för företag och samhället och varför det saknas en gemensam definition.Syfte: Syftet med denna studie är att granska och redogöra för studier om företag och CSR och vilka svar forskare har givit i vetenskaplig litteratur, för att ge en övergripande och förklarande introduktion till läsaren om vad som är CSR.Metod: Denna studie utgår från en kvalitativ ansats. Totalt har 78 artiklar och inriktningen hos 105 akademiker använts i empiri och analys för att svara på syftet. Litteraturstudie ansåglämpligast som metod, då det redan finns mycket skrivet inom området.Slutsatser: CSR förefaller att definieras beroende på forskarens ämnesområde, inriktning, motiv samt vilken samhällsdebatt som är dominerande för stunden.CSR är symbiosen mellan företagets intresse, att vinstmaximera samt samhällets intressen då CSR syftar till att vara lyhörd för samhällets krav och förväntningar på hur företaget ska serva samhället..

From a time where employees often remained at one company until retirement, globalization and changed employment patterns have created a more mobile labor market in the last years. In an effort to expand the connection between organization and employee a rising interest in corporate alumni networks has emerged. Previous research has shown that conditions for such networks are formed through employees social identification, perceived organizational support and organizational citizenship and can be shaped by company's HR practices.This paper aims to examine two case companies' perceived benefits through alumni relations as well as their HR prac-tices, in order to increase understanding surrounding the relationship between the two areas. Further the study intends to draw conclusions about the role of corporate alumni networks in the creation of the received benefits.The study indicates that HR practices, through the creation of an organizational citizenship behavior, can influence the conditions for beneficial alumni relations. Results show that some expected benefits of alumni relations can be re-ceived through strong citizenship.

Syfte och frågeställning: Syftet är att ta reda på hur globala företag ? i detta fallföretaget Scania CV AB ? genom sina officiella intern- och kundtidningar i olikaländer förmedlar företagets kärnvärden och därmed corporate brand.Metod: Ett urval av tidningar ifrån företagets intern- och kundtidningaranalyseras utifrån ett semiotiskt samt kulturellt perspektiv. Både ett urval avartiklar ? både text och bild ? och tidningarnas grafiska kommunikationanalyseras.Slutsatser: Företagets kärnvärderingar är vagt formulerade och ger därmed stortutrymme för tolkningar av dess innebörd. Därmed kan nästan allt som skrivs itidningarna sägas förmedla företagets corporate brand.

This thesis provides a good introduction to the American environmental certification system LEED, Leadership in Energy and Environmental Design, and trough compar-isons between Sweden and the United States an explanation to the systems design is given. The work is closely linked to a LEED Core & Shell project in Stockholm, Swe-den, where the goal is to reach the second highest rating in LEED - Gold.This thesis gives a broad description of the LEED system and a more profound study of the energy sector, Energy and Atmosphere. Here, for example, an analysis has been made of how the energy consumption of an imaginary building designed according to the requirements of the BBR (Swedish building code) performs in comparison to the Baseline building in LEED.The existing model of Borgarfjord 3, which served as a case study in this work, has al-so been modified to investigate the energy savings that could have been achieved by adding extra insulation to the building. A description of the problems, regarding how the Swedish district heating system (DES) is treated in LEED, is given as well as the suggested modifications. This is an issue that will be pursued during the process of shaping a new, international, version of LEED due to be launched 2012..

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Background: Research results show that the potential of corporate social responsibility (CSR) has increased. That means there is a growing pressure on Swedish companies to act with responsibility: general public has a positive attitude towards companies that communicate their CSR. Advertising agencies have been criticized by their way to manage the question of social responsibility. One of the characteristics of an advertising agency is their anonymity; even though their products are extremely visible, it is rarely clear who gave rise to an advertising production. If this is put in relation to CSR in general, we find ourselves in a contradictory situation when CSR in many cases is about exposure of the responsible corporation.

I denna uppsats belyses Polisen i Uppsala län ur ett varumärkesbyggande perspektiv med syfte att undersöka om teorier avsedda för företag i konkurrenssituation även kan appliceras på en offentlig myndighet. En kartläggning av Polisen Uppsalas arbete med personifiering av sitt varumärke i sociala media görs genom intervjuer, innehållsanalys och sekundärdata. Insamlad data avseende hur deras varumärkesbyggande stämmer överens med teorier om corporate brand, corporate brand personality och corporate brand personality traits avser besvara uppsatsens syfte. Resultatet visar att en stark koppling mellan Polisen Uppsalas varumärkesbyggande och uppsatsens teoretiska ramverk finns. I undersökningen framkommer att arbetet med personifiering är grundligt utformat genom Polisens värdegrund.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Background: Corporate Social Responsibility (CSR) is a term that has become increasingly prominent in the corporate world. As the awareness of responsibly produced products is growing among both companies and consumers, it has become increasingly important for companies to get involved in sustainability issues. There may be several reasons why companies choose to integrate CSR in their business, where one reason may be related to company size. In the business category of micro, there is currently no widespread research, which makes this company size interesting to study. The choice of industry was made because coffee is one of the world's most important merchandise, and the coffee industry has come a long way with integrating CSR in comparision to many other industries.Purpose and research question: The purpose of this study is to create a deeper understanding of why coffee roasters in the business category of micro enterprises choose to incorporate CSR in their businesses.

The aim of this study is to investigate how Swedish listed real estate companies use quantitative sustainability measures - mainly sustainability index with a financial focus. Sustainability management is a controversial issue that is used more and more constructive. A sustainable management approach in corporate cunduct is complex and based on a number of aspects of business visions, objectives and daily procedures. The study identifies aspects that are considered relevant in real estate companies where the selection of sustainability indicators is based on the support of scientific research in this field. The study intendeds to clarify how Swedish listed real estate companies have selected aspects and indicators of sustainability management and how these work towards a sustainable development.

Purpose: The purpose of this study is to examine how a company with a single brand is perceived as uniform, as well as how they use internal brand building to reconcile various competing actors within one brand. Furthermore the aim is to examine how staff, through internal brand building processes, perceives and identifies themself with the values of the common brand. Method: A case study with method triangulation was conducted at Nordiska Kompaniet department store in Stockholm. Quantitative data through a questionnaire survey with employees combined with two observations. Qualitative data was given through an email interview with a responsible manager of digital channels and PR from NK AB.Theories: This study has used the following theories; Destination marketing, Corporate brand, internal branding, corporate identity, corporate culture, brand value, service brand values, brand citizenship behaviour.Conclusion: This case study of NK has shown that internal branding building in a department store is a comprehensive work, which all involved must have a unified perception and understanding of the brand, in order to successful unite under one brand.