Problem description: There is a big difference between the Swedish and the Spanish bread culture. In Spain they normally buy their baguette-looking “barra” in the bakery and then break it to eat together with the food. As the bread should be eaten the same day it’s baked, the Spaniards need to visit the bakery every day. Maybe the Swedish ryemeal bread, with a durability of many days, would be app

This master thesis aims at deepening the understanding of actors interacting with competitors from the same business field within the tourism sector. Special attention is paid to small and medium sized enterprises. In order to increase the knowledge of the phenomenon the German network forum anders reisen consisting of small and medium sized tour operators has been used as the case to conduct empi

Vi vill visa vad företag tar upp i sina code of conducts, vilka aspekter man väljer att ha med, och om det finns skillnader eller likheter mellan B2B och B2C. Vi vill samtidigt undersöka hur man följer upp sina code of conducts hos underleverantörer. Slutsatser: Mänskliga rättigheter, arbetsrätt, miljö och korruption är de vanligast förekommande aspekterna som tas upp i företags code of conducts.

Purpose: The purpose of this thesis is to investigate the strategic consequences of using strategic alliance, as an alternative to private equity to satisfy SMI’s short and long term funding and growth. Methodology: The thesis is based on a single case study within the sponsor company. Action research with a scenario based questionnaire was used to collect empirics, primarily from the management g

Syfte: Studien syftar i första hand till att analysera på vilket sätt ett krisdrabbat företag genomfört en strategisk turnaround. Som delsyfte med denna studie vill vi även belysa vilka faktorer som ligger bakom en sådan turnaround. Metod: Utifrån studiens explorativa syfte valde vi att genomföra en kvalitativ fallstudie med en abduktiv ansats. Teoretiska perspektiv: Det teoretiska ramverk som vi

Syftet med denna studie är att granska hur ett principbaserat regelverk och tolkningen av detsamma påverkar uppkomsten och nedskrivningen av goodwill. Studien söker redogöra för den diskurs som omger frågan samt finna en förståelse för hur tillsynen tolkar regelverket och hur det skiljer sig från företagens tolkning. En kvalitativ forskningsmetod har använts eftersom en betydande del av det empiri

This essay deals with the possibility for companies within the European Union to transfer their seat, special focus will be on the primary freedom of establishment and the regulations in Sweden and Germany. The transfer of company seat can be achieved through the transfer of the effective management because the OECD-MC assesses the tax liability on this criterion. As a result of the lost revenues

This auto ethnographic article reflects the process of developing a business model for a fermium photography service in Lund, Sweden. With the support of theory and by making use of own experiences the development steps as well as the three fundaments of the business model are analysed. Further the current business model will be defined along a theoretical typology. The article will give a basic u

In this paper, I reflect on the way entrepreneurs evaluate business ideas to either pursue them or let them go. I reflect on the efficacy of the current theoretical proposals in the field of Entrepreneurship when applied on their own and combined, in the context of new business ventures. The motivation behind writing this reflection comes from the several occasion when I have had to evaluate the f

Theoretical reflections from selfperspective regarding importance of legitimacy and a business plan.

This paper uses an autoethnographic approach to analyze the work of an entrepreneur on a the new venture, AirOhMail, in regards to intellectual property and product protection. By comparing AirOhMail with the failed start-up, SurPrise - both companies attempting to commercialize the same product - this paper demonstrates how a low-level innovation product can better achieve success in the start-up

This Master Thesis has as purpose to provide information about the automotive industry. The perspective is from the stainless steel wire producer Sandvik Materials Technology Wire. The Network Approach, as formulated by the International Marketing and Purchasing Group, serves as theoretical base for the thesis. The study concerns the general trends in the automotive industry as a whole. A deeper e

VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. Both Member States and the Commission take measures to prevent the potential tax evasion or avoidance and abuse of law.

Sociala medier är idag en stor mötesplats för människor över hela världen. Användningsområden för sociala medier har ökat de senaste åren. Från att ha använts nästan exklusivt för kommunikation mellan vänner och bekanta har nu företag, organisationer och även musikartister börjat använda sociala medier som ett verktyg för marknadsföring. Denna uppsats lägger fokus på musikartisters användande av s

Oatly is a company that produces and sells oat based products. Their most selling product is the oat drink, which is a substitute to milk, and over 80 percent of the annual sales volume comes from this product. Since the foundation of Oatly, the main idea has been to sell their products on markets with low milk availability and milk consumption. Most recently, Oatly identified the Chinese market a

An examination of the human rights and migration implications of climate change, current discussions on and proposed solutions to the issue of climate change migration and a critical analysis of the exclusion of climate change migrants within this discourse, along with a discussion of whether international law itself can be used to challenge this exclusion.

Purpose: To gain a deeper understanding of consultancy by 1) emphasising the role of the client and 2) highlighting the paradoxical and dynamic nature of the client, as a discursive construction process made by consultants. Design/methodology/approach: The research is based on a performative approach to language and in depth interviews with 16 consultants serve as an empirical illustration of cons

Tron på den liberala freden och dess mekanismer att skapa säkerhet, demokrati och ökade rättigheter är väldigt stark i nuläget, trots flera studier som motsäger detta. Då den var en del av den amerikanska politiska retoriken för att legitimera den militära interventionen av Afghanistan år 2001kan vi idag se ett av den liberala fredsbyggandeteorins bakslag. Situationen i landet är inte bättre utan

9/11 2001 changed the world forever. A new era of war was introduced to the world through the Bush administration’s “War on Terror”. With this war, President Bush aimed high when he expressed his goal with the war which was, get rid of all terrorists in the world. A pretty ambitions goal one might think, but he got right down to business and created a high-risc detention center at the naval base G

Genom inkomstskattelagens 40 kap har bland annat möjligheten att göra avdrag för tidigare års underskott begränsats. Lagstiftningen har instiftats för att hindra att en kombination av möjligheten att rulla underskott fram i tiden och möjligheten att resultatutjämna inom företagsgrupper utnyttjas på ett inte önskvärt vis. Vad som avses att hindra är att dessa möjligheter ger upphov till en systematThe 40th chapter of the Swedish Income Tax Act (Inkomstskattelagen) limits how corporation can make tax deductions for tax losses carried forward. The regulation aims at stopping undue exploitation of the combination of the possibility to balance losses carried forward with future gains and the possibility to group consolidate for tax purposes. What the legsislator wants to stop is the systematic