This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Det är vanligt att modevarumärken efter en längre tid på marknaden uppfattas olika hos kund. Genom en stark varumärkespersonlighet och varumärkesidentitet uppfattar kunden modevarumärken i identitet och image, genom vad företagen levererar och utlovar i association och värderingar genom sina varumärken. I förhållande till vad en kund upplever och uppfattar, är det dessa preferenser som styr vid varumärkespreferenser. Uppsatsen har i syfte att undersöka hur ett modeföretag, med en mycket stark varumärkesidentitet hos yngre tjejer, kan profilera sig mot kategorin ?yngre mogen kvinna?? Litteratur har studerats kring vilka olika delar av varumärkesidentitet och image som kan skapa medkänslor och tilltro till varumärke.

I dagens Sverige är marknadsläget i ständig förändring och på grund av den rådande lågkonjunkturen var år 2011 ett år präglat av minskad försäljning inom detaljhandeln. En verksamhet som drabbats hårt av den senaste lågkonjunkturen är RNB Retail and Brands och då främst deras koncept Sisters. På grund av de sjunkande försäljningssiffrorna har ett beslut tagits som innebär att Sisters hösten 2012 ska sluta producera och distribuera sitt interna varumärke och istället enbart verka som återförsäljare av externa varumärken. Frågan vi då ställer oss är vad de sjunkande försäljningssiffrorna kan bero på. Är det så att de inte känner den målgrupp de vänder sig till? Eller har de inte kunskap om vad målgruppen efterfrågar i ett erbjudande från Sisters? Kunskap om vilken image som är förenat med sitt företag är av hög prioritet eftersom det kan ge en indikation på eventuella förändringar som bör göras i varumärkesstrategin.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

This is a discourse analysis concerning the visions for Malmö's future. Three concepts are studied to see which meaning these are given in the Malmö context. The studied concepts are ? development (utveckling), industry (näringsliv) and citizen (befolkning).The meanings of these concepts are studied against a backdrop of theories of inclusion/exclusion in general and inclusion/exclusion in the city more specific. Michael Foucault´s notion of a discourse which stigmatizes those not following a behaviour which is defined as being right and normal is central to this.

The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.

Today there is a large consensus about the importance of Swedish schools providingconditions enabling students to develop the ability to manage and learn through information technologies (IT). The goal of this study was to describe and examine how national education goals for the use of IT transformed into municipal IT-strategies for the school. A content analysis was conducted of thirty-eight municipal IT-strategies collected from Swedish municipal websites on the Internet. The content in the municipal IT-strategies was compared with the content in both the Swedish education act and the national curriculum. The results showed that the content in the Swedish education act and the national curriculum in fact was translated into municipal IT strategies, but that the range of strategies concerning technology, pedagogy and content in relation to IT was broad.

There is a general conception among those who are involved in the school-sector that there is a relation between resources and results. Better qualified teachers, smaller classes and schools with more finacial funding are regarded as better learning and development conditions for pupils (Gustafsson 2008). In spite of these widespread understanding, educational and economic research studies at the beginning of the 20th century had reached the verdict that resources have no bearing on educational results (Gustafsson 2008). The Swedish board of education (Skolverket) have published several reports, studies and surveys regarding the relation between resources and student outcomes.The purpose of this paper is to analyze the message of six publications from the Swedish board of education around the relationship between resources and student outcomes on the basis of the decentralization of the Swedish school in the 1990´s. The central question at issue is whether the Swedish board of education has been consistent in their message about the relationship between resources and results in the six publications between 1994-2009? I have also attempted to answer the resulting questions of my conclusion.This study is based on a qualitative text analysis.

This study intends to elucidate which view customers has about Sony Ericsson as a trademark compared with it?s biggest competitors and how the company can expand and create added value around its products. The aim with this essay is to study and to analyze Sony Ericsson?s creation of value and to increase understanding about strategy development. We have chosen to do this study on the basis of customer perspectives.We have used existing theories that treat matters: added value, marketingmix and trademark image.

The aim of this thesis is to examine how four decision makers at a University College and a library director at the same University College perceive the profile, image and identity of their library. This University College library is used as our main example. We have evaluated the main example in relation to two other University College libraries, in order to obtain a deeper understanding of how these library directors view their own libraries and to attain a more multi-dimensional view of the main example of our study. Our intention is to analyse the current situation, not the past nor the future. Qualitative semi-structured interviews with decision makers and library directors have been conducted.

Man has always in one way or another had to take risks in order to survive, but in today's society, voluntary risks increased markedly. It is about both physical and financial risks. The aim of this essay is to problematize what it is for properties that drive people to extreme sports and adventure travel. We want to see how extreme sports performers own picture looks compared to how the media presents them. We have in this essay interviewed two long sailors, a BASE jumper and an ex-mountain climber to see how the performers own picture of reality looks.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

SyfteUppsatsen ämnar att analysera och utreda:- sambandet mellan trender och erbjudande i resebranschen.- hur trender kan fungera som differentieringsfaktor. MetodVi har i denna uppsats valt att skriva en kvalitativ studie då den ämnar skapa en djupare förståelse för hur företag kan använda trender för sin positionering på en marknad. Undersökning har kommit att anta en abduktiv karaktär då vi utgår från den teoretiska referensramen som sedan anpassas utifrån empirin. Det empiriska datan är insamlad genom semistrukturerade intervjuer med fem respondenter som verkar inom den svenska resebranschen. SlutsatserI studien har det framkommit att om företag i ett tidigt skede av en trend anpassar sitt erbjudande kan de differentiera sig genom trenden och skapa konkurrensfördelar. Det beror på att om ett företag är först med att ta till sig en trend ökar deras chans att förknippas med trenden i kundernas medvetande. Något annat som framträder i studien är att företagets position kan komma att påverkas negativt om trenden de tagit till sig inte stämmer överens med företagets identitet och kundernas image av varumärket..

Idag är det relativt utbrett bland företag att använda flera försäljningskanaler. Flera kanaler möjliggör att företaget kan nå flera kundsegment och på så vis öka sin lönsamhet. POC Sweden AB designar och marknadsför alpina skyddsprodukter och har idag planer på att använda flera försäljningskanaler. Deras potentiella försäljningskanaler utgörs av fysiska återförsäljare, konceptbutiker och e-handel. POC:s mål med de potentiella försäljningskanalerna är att öka sin lönsamhet utan att varumärkets image reduceras.

AbstractThe aim of this thesis is to analyse a proposition that was made by the Swedish liberal party in the election campaign in 2002. The proposition was part of an integration program and the main point was that to become a Swedish citizen you should do a test to prove your ability in Swedish. In this paper, I?ve been investigating the way that this proposition was presented and the reactions that it met among the Swedish people. In my work I have noticed that there are some specific arguments that were very powerful and which were the ones that attracted most people.