<p>The purpose of this thesis is to study the establishment process of Swedish companies with sales in China, but who did not begun their establishment with sales. This thesis has examined H&M, Nordic Light and Fagerhult; three Swedish companies that recently started selling on the Chinese market, to see how their establishment chain differs from those suggested by the dominant internationalisation theories, Uppsala Internationalisation Model and the Export Behaviour Model. To study this alternative establishment chain, this thesis has interviewed representatives from each company. The results show that the firms have entered China primarily for sourcing reasons and then at a later stage set up a sales organisation thereby differing from the Uppsala Internationalisation Model’s Establishment Chain. This thesis’s establishment chain of the researched companies in China show that they have started with purchasing, then moved on to production for export, and then finally to sales.</p>

During the last decades, the global change of the environment has caused a dramatic loss of habitats and species. In Central Europe, open habitats are particularly affected. The main objective of this thesis was to experimentally test the suitability of wild megaherbivore grazing as a conservation tool to manage open habitats. We studied the effect of wild ungulates in a 160 ha game preserve in NE Germany in three successional stages (i) Corynephorus canescens-dominated grassland, (ii) ruderal tall forb vegetation dominated by Tanacetum vulgare and (iii) Pinus sylvestris-pioneer forest over three years. Our results demonstrate that wild megaherbivores considerably affected species composition and delayed successional pathways in open habitats. Grazing effects differed considerably between successional stages: species richness was higher in grazed ruderal and pioneer forest plots, but not in the Corynephorus sites. Species composition changed significantly in the Corynephorus and ruderal sites. Grazed ruderal sites had turned into sites with very short vegetation dominated by Agrostis spp. and the moss Brachythecium albicans, most species did not flower. Woody plant cover was significantly affected only in the pioneer forest sites. Young pine trees were severely damaged and tree height was considerably reduced, leading to a “Pinus-macchie”-appearance. Ecological patterns and processes are known to vary with spatial scale. Since grazing by megaherbivores has a strong spatial component, the scale of monitoring success of grazing may largely differ among and within different systems. Thus, the second aim of this thesis was to test whether grazing effects are consistent over different spatial scales, and to give recommendations for appropriate monitoring scales. For this purpose, we studied grazing effects on plant community structure using multi-scale plots that included three nested spatial scales (0.25 m2, 4 m2, and 40 m2). Over all vegetation types, the scale of observation directly affected grazing effects on woody plant cover and on floristic similarity, but not on the proportion of open soil and species richness. Grazing effects manifested at small scales regarding floristic similarity in pioneer forest and ruderal sites and regarding species richness in ruderal sites. The direction of scale-effects on similarity differed between vegetation types: Grazing effects on floristic similarity in the Corynephorus sites were significantly higher at the medium and large scale, while in the pioneer forest sites they were significantly higher at the smallest scale. Disturbances initiate vegetation changes by creating gaps and affecting colonization and extinction rates. The third intention of the thesis was to investigate the effect of small-scale disturbances on the species-level. In a sowing experiment, we studied early establishment probabilities of Corynephorus canescens, a key species of open sandy habitats. Applying two different regimes of mechanical ground disturbance (disturbed and undisturbed) in the three successional stages mentioned above, we focused on the interactive effects of small-scale disturbances, successional stage and year-to-year variation. Disturbance led to higher emergence in a humid and to lower emergence in a very dry year. Apparently, when soil moisture was sufficient, the main factor limiting C. canescens establishment was competition, while in the dry year water became the limiting factor. Survival rates were not affected by disturbance. In humid years, C. canescens emerged in higher numbers in open successional stages while in the dry year, emergence rates were higher in late stages, suggesting an important role of late successional stages for the persistence of C. canescens. We conclude that wild ungulate grazing is a useful tool to slow down succession and to preserve a species-rich, open landscape, because it does not only create disturbances, thereby supporting early successional stages, but at the same time efficiently controls woody plant cover. However, wild ungulate grazing considerably changed the overall appearance of the landscape. Additional measures like shifting exclosures might be necessary to allow vulnerable species to flower and reproduce. We further conclude that studying grazing impacts on a range of scales is crucial, since different parameters are affected at different spatial scales. Larger scales are suitable for assessing grazing impact on structural parameters like the proportion of open soil or woody plant cover, whereas species richness and floristic similarity are affected at smaller scales. Our results further indicate that the optimal strategy for promoting C. canescens is to apply disturbances just before seed dispersal and not during dry years. Further, at the landscape scale, facilitation by late successional species may be an important mechanism for the persistence of protected pioneer species. / Der globale Wandel führte in den letzten Jahrzehnten zu einem drastischen Habitat- und Artenschwund, von dem in Mitteleuropa offene Lebensräume besonders betroffen sind. Hauptziel dieser Arbeit war es, experimentell zu untersuchen, ob Wildtierbeweidung eine geeignete Methode für das Offenlandmanagement ist. Der Wildtiereffekt wurde über drei Jahre in einem 160 ha großen Wildtiergehege im NO Deutschlands in drei Sukzessionsstadien untersucht: (i) Corynephorus canescens-dominierte Kurzgrasrasen, (ii) durch Tanacetum vulgare dominierte ruderale Staudenfluren und (iii) Pinus sylvestris-Vorwälder. Wildtierbeweidung beeinflusste die Artenzusammensetzung entscheidend und verzögerte die Sukzession, wobei sich die Beweidungseffekte zwischen den Sukzessionsstadien unterschieden. Die Artenzahl war in den beweideten Ruderal- und Vorwaldflächen deutlich höher als in den unbeweideten, nicht jedoch in den Corynephorus-Flächen. Die Artenzusammensetzung wurde in den Corynephorus- und den Ruderal-Flächen verändert. Ruderal-Flächen entwickelten sich durch die Beweidung zu einem durch Agrostis spp. dominierten Vegetationstyp mit niedriger Vegetationshöhe, in dem die meisten Arten nicht zur Blüte kamen. Die Gehölzdeckung wurde in den beweideten Vorwaldflächen signifikant reduziert. Junge Kiefern wurden stark geschädigt und in ihrer Wuchshöher reduziert. Analyse und Interpretation einer Untersuchung sind abhängig vom Beobachtungsmaßstab. Das zweite Ziel dieser Arbeit war es, zu testen, ob Beweidungseffekte über verschiedene räumliche Skalen konsistent sind, sowie Empfehlungen für geeignete Monitoring-Maßstäbe zu geben. Der Effekt von Wildtierbeweidung auf die Vegetation dreier Sukzessionsstadien wurde mittels genesteter Dauerflächen untersucht (0.25 m2, 4 m2, 40 m2). Über alle Vegetationstypen zusammen beeinflusste der Beobachtungsmaßstab den Beweidungseffekt auf die Gehölzdeckung sowie auf die floristische Ähnlichkeit, aber nicht auf den Anteil offenen Bodens und die Artenzahl. Betrachtet man die Vegetationstypen getrennt, so zeigte sich der Beweidungseffekt auf kleinen Skalen in den Vorwaldflächen und den ruderalen Flächen hinsichtlich der Ähnlichkeit und in den ruderalen Flächen hinsichtlich der Artenzahl. Die Richtung der Skaleneffekte auf die floristische Ähnlichkeit unterschied sich zwischen den Vegetationstypen: Während sich beweidete und unbeweidete Corynephorus-Flächen auf der mittleren und der großen Skala signifikant voneinander unterschieden, war dies im Kiefernvorwald auf der kleinsten Skala der Fall. Störungen führen zu Vegetationsveränderungen, die die Einwanderungs- und Aussterberaten von Arten beeinflussen. Das dritte Ziel dieser Arbeit war es, den Effekt kleinräumiger Störungen auf der Art-Ebene zu untersuchen sowie deren Interaktion mit dem Sukzessionsstadium und der jährlichen Variabilität. In einem Aussaatexperiment wurde das Etablierungsverhalten von Corynephorus canescens, einer Schlüsselart sandiger Offenhabitate, in drei Sukzessionsstadien und unter zwei Störungsregimes (gestört vs. ungestört) untersucht. In einem feuchten Jahr führten Störungen zu höheren, in einem trockenen Jahr dagegen zu niedrigeren Keimraten. Solange die Bodenfeuchtigkeit hoch genug war, war Konkurrenz der wichtigste limitierende Faktor für die Etablierung von C. canescens, während im trockenen Jahr Wasser zum entscheidenden Faktor wurde. Auf die Überlebensraten hatten Störungen keinen Einfluss. In feuchten Jahren waren die Keimraten in offenen Sukzessionsstadien höher, während sie im trockenen Jahr im späten Sukzessionsstadium höher waren. Spätere Sukzessionsstadien können also für die Persistenz von C. canescens eine wichtige Rolle spielen. Da Wildtierbeweidung sowohl Störungen verursacht und dadurch frühe Sukzessionsstadien fördert, als auch die Gehölzdeckung reduziert, ist sie eine besonders geeignete Maßnahme, um artenreiche, offene Landschaften zu erhalten. Sie kann jedoch zu teilweise drastischen Veränderungen der Landschaft führen, so dass zusätzliche Maßnahmen wie wechselnde Auskoppelungen notwendig sein können, um ein reiches Mosaik verschiedener Sukzessionsstadien mit einer hohen Gesamtartenzahl zu erhalten. Weiterhin ist die Untersuchung von Beweidungseffekten auf verschiedenen Maßstabsebenen von großer Bedeutung, da verschiedene Parameter auf unterschiedlichen Skalen beeinflusst werden. Größere Skalen sind geeignet, um den Beweidungseinfluss auf Strukturparameter wie den Anteil offenen Bodens oder der Gehölzdeckung zu erfassen, während für die Erfassung der Veränderung des Artenreichtums und der floristischen Ähnlichkeit kleinere Skalen besser geeignet sind. Unsere Ergebnisse zeigen außerdem, dass kleinräumige Störungen die Keimung von C. canescens fördern, wobei Störungen direkt vor der Samenausbreitung und nicht in trockenen Jahren durchgeführt werden sollten. Auf Landschaftsebene kann die Förderung durch Arten späterer Sukzessionsstadien ein wichtiger Mechanismus für die Persistenz geschützter Pionierarten sein.

Diss. Stockholm : Handelshögskolan, 1991

A trade-off between seed size and seed number is central in seed ecology, and has been suggested to be related to a trade-off between competition and colonization, as well as to a trade-off between stress tolerance and fecundity. Large seeds endure hazards during establishment, such as shading, drought, litter coverage and competition from other plants, better than do small seeds, due to a larger amount of stored resources in the seed. Small seeds, however, are numerous and small-seeded species are therefore more fecund. Moreover, a pattern with small-seeded species being associated with open habitats and large-seeded species being associated with closed habitats has been reported in the literature. In this thesis I assess effects of seed size on recruitment, and how relationships between seed size and recruitment may relate to habitat conditions. Seed sowing experiments were performed in the field to assess inter- and intra-specific relationships between seed size and recruitment in open and closed habitats (Paper I and II). Seed removal experiments were performed in the field to assess what effects seed predation may have on a relationship between seed size and recruitment (Paper III). A garden experiment was performed based on contests between larger-seeded and smaller-seeded species, in order to examine different models on co-existence of multiple seed size strategies. The results showed that there was a weak positive relationship between seed size and recruitment in the field, and that this relationship was only weakly and inconclusively related to habitat (Paper I and II). Seed removal was negatively related to seed size in closed habitats and unrelated to seed size in open habitats (Paper III). This indicates that any positive relationship between seed size and recruitment may be an effect of higher seed removal in small-seeded species. However, when grown under controlled conditions in a garden experiment, there was a clear advantage of larger-seeded species over smaller-seeded species (Paper IV). This advantage was unaffected by seed density, indicating that there was no competitive advantage of the larger-seeded species. Instead, indirect evidence suggests that larger-seeded species exhibit higher tolerance to stress. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 3: Manuscript. Paper 4: Accepted.</p><p> </p>

The purpose of this thesis is to study the internationalization process by investigate how Rockworth Public Company Limited manage internationalization in Indian market efficiently. Additionally, we aim to improve our understanding and knowledge in international business comprehensively.

The freedom of establishment is considered to be one of the essential freedoms in establishing the European internal market. Article 49 and 54 in the Treaty on the Functioning of the European Union (TFEU) grants persons and companies the right to set up establishments and pursue economic activity within the Member States of the European Union, the articles are however complicated and the Court of Justice has in many case explained how these articles are to be interpreted. A company is free to establish itself through a primary establishment in any Member State and has the right to open up secondary establishment in another Member State. This can be done regardless if this is done just the take advantage of the more favourable legislation in the first state. The transfer of the entire or parts of a company´s establishment fall  outside the scope of freedom of establishment, then national legislation determine if transfer is allowed or not. The outcome of a transfer varies widely because of the differences in national law. In some cases a company is forced to wind-up and liquidate while in other cases the transfer is allowed.  This shows that there is a need for harmonisation in the freedom of establishment for companies. A new distinction of transfer was introduces in the latest ruling in the Cartesio case. A company can transfer from one Member State to another if it intends to convert to a company form of the new state, however, only if the legislation of new state allows it. The Court of Justice allowed a new kind of transfer and it must now be regulated in order for companies to be able to take advantage of this increase in corporate mobility.

Abstract The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. Member States are obliged to legislate in accordance with the objectives of the fundamental freedoms, still Member States are restricting Articles 43 and 48 EC by applying discrimina-tory national legislation regarding direct taxation. In the Cadbury Schweppes judgment from September 2006 the ECJ found the British CFC legislation to be contrary to Community law. The purpose of CFC legislation is to prevent tax avoidance by conferring additional tax upon companies having subsidiaries in low tax states. According to the judgment in Cadbury Schweppes, if the CFC rules are too general in its application they are violating the freedom of establishment. Hence, the CFC legislation must be aimed specifically at “wholly artificial arrangements” aimed at circumventing national tax normally payable. Therefore it is of importance, in the context of applying CFC rules, to clarify the difference between use and abuse of freedom of establishment. It is also important to note that the CFC rules ap-ply even when a subsidiary is established outside the EU. The concept of abuse of Community law has been developed through case law and prohib-its companies to improperly use the provisions of Community law in order to circumvent national legislation. Even if an establishment in another State is made to avoid tax in the State of origin, it is not necessarily abuse of the freedom of establishment since companies are allowed to choose to establish subsidiaries in the Member States with least restrictive rules. The ECJ stated that establishing subsidiaries with the sole purpose to benefit from the lower tax regime do not constitute an abuse of the freedom of establishment as long as the subsidiaries pursue genuine economic activity. The criteria for what is regarded as eco-nomic activity has been discussed in both value added tax and direct tax cases. The re-quirements so far is that the subsidiary established has to be physically present in the host State on a durable basis and have staff and equipment to a certain degree. The ECJ has as-sessed the criteria similarly in value added tax and direct tax cases and stated that the activ-ity has to be considered per se and without regard to its purpose or result. The activity also has to be based on objective factors and be ascertainable by third parties. The Cadbury Schweppes case is the first case in the area of CFC legislation and the Court has provided little guidance regarding what constitutes a “wholly artificial arrangement”. As a consequence of this judgement some Member States have already changed their CFC legis-lation to comply with Community law. Nevertheless, there are cases pending before the ECJ that are further questioning the application of CFC rules and how to define a “wholly artificial arrangement”. The judgement of these cases may result in more changes in the na-tional legislation of the Member States. The future development of the difference between use and abuse of freedom of establishment is important for the protection of the principle of legal certainty. A clarification of what constitutes a “wholly artificial arrangement” will improve the foreseeability for companies and their cross-border transactions will be more efficient. / Sammanfattning Etableringsfriheten i artiklarna 43 och 48 EG är en av de grundläggande friheterna inom EU som innebär att företag är fria att etablera dotterbolag i andra medlemsländer. Etable-ringsfriheten är ett viktigt medel för att uppnå målen med den gemensamma marknaden och därför är det viktigt att denna frihet respekteras. Medlemsländerna är skyldiga att lag-stifta i ljuset av de grundläggande friheterna, trots det finns diskriminerande skattelagstift-ning som strider mot artiklarna 43 och 48 EG. I Cadbury Schweppes domen från september 2006 fann EG-domstolen att de brittiska CFC reglerna strider mot gemenskapsrätten. Syf-tet med CFC regler är att förhindra skatteundandragande genom att löpande beskatta in-komster från dotterbolag etablerade i lågbeskattade länder. CFC regler som tillämpas gene-rellt är enligt Cadbury Schweppes domen i strid med etableringsfriheten. Därmed måste CFC reglerna tillämpas specifikt på ”konstlade upplägg” som har som enda syfte att undvika na-tionell skatt. Det är därför viktigt att klargöra skillnaden mellan bruk och missbruk av eta-bleringsfriheten. I detta sammanhang är det viktigt att poängtera att CFC reglerna är till-lämpliga även på dotterbolag som är etablerade i ett icke-medlemsland. Konceptet om missbrukande av EG-rätten har utvecklats i praxis och förbjuder företag att missbruka bestämmelserna i gemenskapsrätten för att kringgå nationell lagstiftning. Även om ett dotterbolag har etablerats i ett medlemsland enbart för att utnyttja den låga skatteni-vån är det nödvändigtvis inte missbruk av etableringsfriheten eftersom företag har rätt att etablera dotterbolag i det land som är mest fördelaktigt ur skattehänseende. EG-domstolen har fastställt att etablering av dotterbolag enbart för att utnyttja en mer fördelaktig skattere-gim inte utgör missbruk av etableringsfriheten om dotterbolaget bedriver verklig ekono-misk verksamhet. Kriterierna för vad som anses utgöra verklig ekonomisk verksamhet har diskuterats i såväl mervärdesskatterättsliga som företagsskatterättsliga mål. Hittills uppställ-da krav är att det etablerade dotterbolaget måste vara varaktigt fysiskt närvarande i värdsta-ten samt till en viss grad ha personal och utrustning så att tredje part kan förvissa sig om dess ekonomiska verksamhet. Utvärderingen av den ekonomiska verksamheten måste ske självständigt utan hänsyn till dess syfte och resultat. Cadbury Schweppes är det första målet angående CFC lagstiftning och EG-domstolen har endast tillhandahållit begränsad vägledning om vad som utgör ett ”konstlat upplägg”. Som en konsekvens av denna dom har några medlemsländer redan ändrat sin CFC lagstiftning så att den överensstämmer med EG-rätten. Icke desto mindre finns det en del oavgjorda mål som ytterligare ifrågasätter CFC reglernas tillämpning och definitionen av ”konstlade upplägg”. Avgöranden i dessa mål skulle kunna resultera i att medlemsländerna måste göra ytterligare ändringar i sin lagstiftning. Den framtida utvecklingen av vad som är skillnaden mellan bruk och missbruk av etableringsfriheten är viktig för rättssäkerheten. Ett klargö-rande om vad som utgör ett ”konstlat upplägg” kommer att öka förutsebarheten för före-tag vilket leder till en effektivisering av deras gränsöverskridande transaktioner.

The purpose of this thesis is to study the establishment process of Swedish companies with sales in China, but who did not begun their establishment with sales. This thesis has examined H&amp;M, Nordic Light and Fagerhult; three Swedish companies that recently started selling on the Chinese market, to see how their establishment chain differs from those suggested by the dominant internationalisation theories, Uppsala Internationalisation Model and the Export Behaviour Model. To study this alternative establishment chain, this thesis has interviewed representatives from each company. The results show that the firms have entered China primarily for sourcing reasons and then at a later stage set up a sales organisation thereby differing from the Uppsala Internationalisation Model’s Establishment Chain. This thesis’s establishment chain of the researched companies in China show that they have started with purchasing, then moved on to production for export, and then finally to sales.

The European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law. A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs. Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks &amp; Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments. The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption. In the Marks &amp; Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks &amp; Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks &amp; Spencer ruling shall not apply to permanent establishments.

Syfte: Syftet med denna uppsats är att öka förståelsen för företags internationella etableringsstrategier och titta på vilka möjligheter och hinder som finns i etableringsprocessen. Metod: Uppsatsens forskningsstrategi har varit att göra en fallstudie på Kina och en surveyundersökning på svenska företag som idag är representerade på den kinesiska marknaden. Vidare kombinerar studien de två vetenskapliga angreppssätten kvalitativ och kvantitativ ansats. Både primärdata i form av surveyundersökningen och ett seminarium och sekundär data i form av olika litteratur såsom böcker, vetenskapliga artiklar och internet har använts för att knyta samman våra resultat. Resultat: Uppsatsen resulterar i att de största möjligheterna som finns för svenska företag på den kinesiska marknaden är att öka sin lönsamhet och sänka sina produktionskostnader. De största hindren är lagar och förordningar, kulturella skillnader, tullavgifter, skatter och piratkopiering. / Purpose: The purpose of this study is to increase the understanding of business-establishing strategies and to examine which opportunities and obstacles the process holds within. Method: The investigation strategy used for this essay was to perform a case study on China and a survey at Swedish companies which are currently represented in the Chinese market. The essay combines a qualitative and quantitative approach. Both primary data - in the form of a survey and a seminar - and secondary data - literature found in books, scientific articles and the internet - have been used to achieve our results. Results: The result of this essay is: the opportunities on the Chinese market for Swedish companies are to increase profitability and lower production costs. The biggest obstacles are laws and regulations, cultural differences, customs fees, taxes and bootlegging.