<p>An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market. At the same time an understanding of the local culture and adaption to it is another success factor. The objective of the study is to explore and analyze how a Swedish company communicates and adapts its brand through TV-commercials, on the national market on the one hand and globally on the other, so as to be able to reach a common message. The use of qualitative methods such as an interview with Martin Sundberg, Media Manager at TELE2, has helped the authors to understand the company’s key-identity and has made a further study of the company’s messages in the TV-commercials used in Sweden, Russia and Latvia.</p><p>In Sweden TELE2 has chosen to communicate its message by using the sheep Frank, a character who is searching for an environment which he can relate to  and ends up feeling at home in a Telecom company. An elegant office environment is presented where colours such as beige, black and white dominate the images, and the company hopes to be considered as professional, stable, reliable and as offering high quality. In Russia the message is communicated through a mafia-theme, where the environment is masculine and criminal. The company’s key-identity is communicated through a rough environment where gangsters and mafia-bosses operate, which indicates that it is cool not to pay too much. And finally, in Latvia, superheroes with explicit female and male roles are used in the commercials. The buildings and the interior decoration is simple and its standard is average. The study has been able to show that TELE2 has a clear tendency towards adapting their messages locally by using different campaigns and taglines.  The company uses cultural norms and values to communicate its message in a fun way. TELE2’s understanding of the Russian market is, for instance, that describing something out loud as inexpensive may sound inelegant. That is why TELE2 turns the problem into a virtue with "Too cool to pay".</p>

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market. At the same time an understanding of the local culture and adaption to it is another success factor. The objective of the study is to explore and analyze how a Swedish company communicates and adapts its brand through TV-commercials, on the national market on the one hand and globally on the other, so as to be able to reach a common message. The use of qualitative methods such as an interview with Martin Sundberg, Media Manager at TELE2, has helped the authors to understand the company’s key-identity and has made a further study of the company’s messages in the TV-commercials used in Sweden, Russia and Latvia. In Sweden TELE2 has chosen to communicate its message by using the sheep Frank, a character who is searching for an environment which he can relate to  and ends up feeling at home in a Telecom company. An elegant office environment is presented where colours such as beige, black and white dominate the images, and the company hopes to be considered as professional, stable, reliable and as offering high quality. In Russia the message is communicated through a mafia-theme, where the environment is masculine and criminal. The company’s key-identity is communicated through a rough environment where gangsters and mafia-bosses operate, which indicates that it is cool not to pay too much. And finally, in Latvia, superheroes with explicit female and male roles are used in the commercials. The buildings and the interior decoration is simple and its standard is average. The study has been able to show that TELE2 has a clear tendency towards adapting their messages locally by using different campaigns and taglines.  The company uses cultural norms and values to communicate its message in a fun way. TELE2’s understanding of the Russian market is, for instance, that describing something out loud as inexpensive may sound inelegant. That is why TELE2 turns the problem into a virtue with "Too cool to pay".

HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende. För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda. Genom en utredning av praxis från HD och HFD fastställs i uppsatsen att gåvobegreppet inte kan anses enhetligt eftersom gåvorekvisiten tolkas olika civilrättsligt och skatterättsligt. Det finns därmed till viss del anledning att behandla gåvoöverlåtelser olika i olika hänseenden. Samtidigt visar uppsatsen att det måste beaktas att gåva i grunden är ett civilrättsligt begrepp. Att ledning hämtas från civilrätten vid tolkning av gåvorekvisiten i skatterättsliga sammanhang är därmed ofrånkomligt. Det kan därför inte dras någon klar slutsats om att rättsläget för inkomstskatt kommer att ändras. Vid fastighetsöverlåtelser till aktiebolag bör enligt vår åsikt en enhetlig tolkning av gåvobegreppet göras i inkomstskattemässigt och stämpelskattemässigt hänseende. En ändring av rättsläget för inkomstskatt är därför befogad. Om HFD ändrar rättsläget kommer möjligheten att nyttja överlåtelseformen kattrumpa att begränsas och fler överlåtelser kommer således att omfattas av inkomstskatt. I uppsatsen presenteras dock underprisöverlåtelser som en alternativ överlåtelseform. / In 2013 two judgments were delivered by the Supreme Court. These judgments changed the legal position for stamp duty on gifts of realty. Before the change it was possible to transfer real estates to limited companies as a gift without being charged by stamp duty. Today transfers of real estates to limited companies are presuming to be stamp duty taxable accessions instead of tax-exempted gifts. The Supreme Court’s change of the legal position has resulted in an ambiguity regarding how similar transfers should be judged from an income tax perspective. Due to this, the purpose of this thesis is to examine if the concept of gift should be given a uniform interpretation or if there exists reasons to distinguish transfers of gifts in the perspective of stamp duty and income tax. A gift exists if three necessary conditions are fulfilled. Case law of the Supreme Court and the Supreme Administrative Court indicates that the concept of gift is not an uniformed concept since the necessary condicitions are interperated differently. Therefore, there exists reasons to treat transfers of gifts differently in various perspectives. On the other hand, the thesis shows that it must be taken into account that the concept of gift derives from the civil law. Thus, the civil law affects the interpretation of gift within income tax. Therefore it is not possible to conclude whether the legal position is going to change or not. Our opinion is that the concept of gift should be uniformly interperated when real estates are transferred to limited companies. Hence, a change of the legal position is justified. If the Supreme Administrative Court will change the legal position, the use of the “kattrumpa” will be limited and more tranfers will be charged by income tax. The thesis presents transactions to a price below the market value as an alternative to “kattrumpa”.

På senare tid har en ny trend inom multikanalförsäljning uppmärksammats, där renodlade e-handlare inser vikten av att finnas tillgängliga för kunden i flera försäljningskanaler och därför adderar en fysisk butik som försäljningskanal. Den nya trenden benämns i studien för Clicks to Bricks. När flera försäljningskanaler opererar under samma varumärke kan svårigheter uppstå i att förmedla en enhetlig bild av varumärket, vilket lyfts fram i befintlig litteratur kring multikanalförsäljning. Det finns dock inga tidigare studier som undersöker utmaningar i att förmedla en enhetlig bild av varumärket specifikt för företag som går från Clicks to Bricks. Baserat på att Clicks to Bricks är ett relativt nytt fenomen som växt fram är forskningen inom området bristfällig och ytterligare studier krävs därför för att ge en ökad förståelse för fenomenet. / Background: Recently, a new trend in multichannel retailing has been growing where pure eretailersare realizing the importance of being available to the customer in several sales channelsand therefore adds a physical store to its existing e-commerce. The new trend is further referredto as Clicks to Bricks. When multiple sales channels operate under the same brand difficultiesmay arise in conveying a consistent image of the brand, which is highlighted in the existingliterature on multi-channel retailing. However, there are no previous studies that examinechallenges in conveying a consistent image of the brand specifically for companies going fromClicks to Bricks. Based on the fact that Clicks to Bricks is a relatively new phenomenon thearea is fairly unexplored in the academic world, which means that further studies are needed toprovide a greater understanding of the phenomenon. Purpose: The study aims to provide a greater understanding of the phenomenon Clicks toBricks, by examining the reasons for pure e-tailers to add a physical store as a sales channel andhow they work to convey a consistent brand image. Completion: The study has the design of a multiple case study and has been conducted with aqualitative approach. The study's empirical data is collected from interviews with people onnine different companies that have gone from Clicks to Bricks. Conclusion: This study observes the fact that companies going from Clicks to Bricks haverecognized the importance of communicating a consistent brand across their sales channels.Companies have, however, started its work towards communicating a consistent image of thebrand at a late stage in the establishment process. The study identifies opportunities forimprovement in terms of conveying a consistent brand when it comes to companies going fromClicks to Bricks.

Syfte och forskningsfrågor:Syftet med studien är att undersöka hur platser arbetar med varumärkesbyggande i en konkurrenskraftig miljö. Med detta syfte som bakgrund formuleras följande tre forskningsfrågor med fokus på platsvarumärke: 1. Hur påverkar ledarskap och styrning ett varumärke för en plats? 2. Hur påverkar samverkan och partnerskap ett varumärke för en plats? 3. Vilka faktorer utmärker upprätthållandet av ett enhetligt varumärke för en plats? Metod:Uppsatsen är utformat utifrån en kvalitativ forskningsmetod och utgår ifrån en deduktiv ansats med induktiva inslag. Studiens empiriska data utgörs av tolv semistrukturerade intervjuer. Urvalet av dessa respondenter grundas i deras erfarenhet och kunskap inom forskningsområdet vilket hjälper besvarandet av uppsatsens syfte. Slutsats: Under uppsatsens gång har vi kunnat utläsa att ledarskap, styrning, samverkan och partnerskap är av hög vikt för ett konkurrenskraftigt platsvarumärke. Vidare påvisar studien att platsvarumärken bör sträva efter att vara heterogena då platser kan visa på en rik och mångfacetterad bild. / Purpose and research question: The aim of this thesis is to research how places work with branding in a competitive environment. With this purpose as a background, the following three research questions are formulated with a focus on placebrand: 1. How does leadership and controlling effect the brand for a place? 2. How does cooperation and partnership effect the brand for a place? 3. What factors distinguish the managing of a coherent brand for a place? Method:Our thesis is based on a qualitative research method with a deduction approach with inductive elements. The empirical data comes from twelve semi- structured interviews. The selection of the respondents is based on their experience and knowledge about the research subjects, which also helps us answering the purpose of the study. Conclusion:During the course of the thesis we have been able to state that leadership, controlling, collaboration and partnerships are of great importance for a competitive place brand. Furthermore, the study shows that place brands should strive to be heterogeneous as places can show a rich multifaceted image.