The Swedish town Kalmar suffered from economic cutbacks during the 1990’s and many local companies left the region resulting in a decrease in population. Local authorities therefore set goals of regional development and an economic turn was thought to come with foreign investments. Fanerdun is one of the Chinese firms recently interested in investing in the Swedish market, more specifically in Kalmar. Its business idea is to build a convention centre where ap-proximately 1000 Chinese suppliers will sell light industry products to companies in the Baltic Sea region and Northern Europe. The establishment process is of value to study since the economically strained Kalmar region managed to attract such a large investment and Fanerdun’s reasons behind its choice of location for the establishment are not apparent. The purpose of this thesis is to answer the questions why and how the convention centre was realised in Kalmar. Both given and cre-ated factors are taken into account. To fulfil the purpose, a case study using a qualitative method with an abductive approach was used. Primary data was collected through interviews with different involved actors to give a complete picture from various perspectives. This approach is referred to as triangula-tion and was also present in the frame of reference. Three different theory fields; regional network, internationalisation and guanxi were appropriate to describe the complexity of the establishment process. The conclusion includes the given and created factors that led to Fanerdun’s establishment in Kalmar. The given factors are; location in Europe and the Baltic Sea region, low corporate tax, low investment costs, infrastructure capabilities and small town advantage. From the analysis, created factors became clear. One common feature found to be a central factor was relationships between people, organisations and regions. From Kalmar’s perspective, the regional network anticipation explains why the establishment was realised. To answer how, the three developing regional networks; Changxing-Kalmar, Baltic Sea region and Kalmar region itself together played essential roles. From Fanerdun’s perspective, why and how Kalmar was chosen as location for its international establishment is interlinked. Different internationalisation drives were characterised by commitment, shared knowledge and mu-tual dependency between Fanerdun and Kalmar representatives. The presence of guanxi, a Chinese concept of relationship cultivation, was a specific aspect for the realisation of the convention centre.

This is a study witch examines the national minorities relations to authorities and DO’s report of discrimination within the educational establishment. The purpose of this essay is to illustrate and highlight the national minorities’ thoughts according to DO’s report, and approach the problem with the minorities trust for authorities. In this essay I present recommendations and proposals on how these authorities should work to approach the trust issue, according to my knowledge on the subject. The theories which are applied on the empiric material are based on Niklas Luhmanns theories and also of Kieran O’Hara’s thoughts of trust as a facilitator and as an enabler to achieve goals and maintain a nourishing collaboration. This is a qualitative exploratory study which is based on interviews with central organisations within the national minorities. To sum up the result of this study, the empiric material shows a very positive attitude towards DO:s report, but there is also a general distrust amongst the national minorities against these authorities. To address the issue of distrust against them, the authorities should establish improvements. Such as social representation, intimate knowledge of both parties, take action to reach out and nurture the relations that are essential for the minorities in order to trust and cooperate with the authorities. Only then can they obtain the achievements according to the complexity of these problems.

This is a study of establishment and development of conveniencestores. The test specimens are two stores established in the northern parts ofSweden during the second half of 1975.The study consists of two parts. In the first part the interest is concentratedon the establishment of the stores and their development during the firstbusiness year. The development afterwards, i.e. up to and included the stores'sixth business year, is taken up in part two.In the first part a model is produced on variables of importance when stores insparsely populated areas are established and developed (chapter 2). Theoreticallythe model is based partly on the marketing mix approach, with theinterest concentrated on the design of marketing mix measures in order to meetthe households' demands, and partly on establishment studies.The empirical studies of the first stage have mainly consisted of personalinterviews with the store owners and their potential customers. Eurther, thestores' potential customers have replied to an inquiry on two occasions. Theplanning and realization of the empirical studies are shown in chapter 4.The results of the first studies are shown in chapters 4-8. In chapter 4 the testareas are presented. The establishment and development of the stores duringtheir first business year are accounted for in chapters 5 and 6. The households'buying behavior, with emphasis on store loyalty and attitudes towards the newstores, is taken up in chapter 7. The results of these studies, which aresummarized in chapter 8, show that the establishment processes of the newstores were in no way unique. An important factor in this connection is the useof local resources. Eurther, the results showed that the two stores differed intheir development of the marketing mix. Here the aim of the activities was ofimportance. There was also a certain connection between the marketing mixpolicy and the households' store loyalty.In the second part the theoretical reference frame is extended to include alsothe social aspects of food supply in sparsely populated areas (chapter 10). Theplanning and realization of the empirical studies, which on the whole agreedwith those of the first stage, are shown in chapter 11. The results of thesestudies show that the development of the stores' marketing mix as well as thehouseholds' store loyalty and attitudes towards the local stores, only hadchanged marginally (chapter 12). The social exchange between sellers andbuyers were of great importance in this connection (chapter 13).In the final chapter (chapter 14) the results are summarized and analyzed. Theimportance of developing the social exchanges between sellers and buyers isstressed here. However, these social exchanges can change over time. In thischapter the importance of continued research in this field, also includingdensely populated areas, is commented on. Einally some alternative perspectiveson food supply in sparsely populated areas are shown. / digitalisering@umu

Message Passing Interface (MPI) is a standard library interface for writing parallel programs. The MPI specification is broadly used for solving engineering and scientific problems on parallel computers, and MPICH2 is a popular MPI implementation developed at Argonne National Laboratory. The scalability of MPI implementations is very important for building high performance parallel computing applications. The initial TCP (Transmission Control Protocol) network module developed for Nemesis communication sub-system in the MPICH2 library, however, was not scalable in how it established connections: pairwise connections between all of an application's processes were established during the initialization of the application (the library call to MPI_Init), regardless of whether the connections were eventually needed or not. In this work, we have developed a new TCP network module for Nemesis that establishes connections on-demand. The on-demand connection establishment scheme is designed to improve the scalability of the TCP network module in MPICH2 library, aiming to reduce the initialization time and the use of operating system resources of MPI applications. Our performance benchmark results show that MPI_Init in the on-demand connection establishment scheme becomes a fast constant time operation, and the additional cost of establishing connections later is negligible. The on-demand connection establishment between two processes, especially when two processes attempt to connect to each other simultaneously, is a complex task due to race-conditions and thus prone to hard-to-reproduce defects. To assure ourselves of the correctness of the TCP network module, we modeled its design using the SPIN model checker, and verified safety and liveness properties stated as Linear Temporal Logic claims.

Establishment in foreign countries can be achieved through a subsidiary company or a permanent establishment. Profit of a subsidiary company is normally taxed in accordance with the law of the country of where it is established, since a subsidiary company constitutes a separate legal entity. A permanent establishment on the other hand is not a separate legal entity, therefore profit in a permanent establishment is usually added on to the company’s total profit and taxed in accordance with the law of the country of where the company is established. Establishing business activities in foreign countries do normally not create problems, unless the business is carried on in a low tax jurisdiction. If that is the case, unlimited opportunities are created for companies to circumvent domestic taxation by transferring profit to the low tax jurisdiction, which in turn decreases the domestic tax base. In Sweden this kind of circumvention is precluded by chapter 39a ITA, in the meaning that a shareholder in a foreign company can be tax liable of low taxed profit in a foreign. The question that arises is whether chapter 39a ITA infringes on freedom of establishment. The outcome in the analysis is that there is a likeliness that chapter 39a ITA constitutes a restriction on the freedom of establishment. The escape provided in article 52 TFEU cannot justify the measure. Nor is it likely that the measure can be justified by the rule of reason. In the light of the assessment done in the analysis, it can be concluded that the chapter 39a ITA is applied in a non-discriminatory manner, satisfies a mandatory requirement (prevention of tax avoidance) and is regarded as appropriate in securing the achievement of the objectives. But there is a potential risk that measure will fail in the proportionality test.

2009 genomgick den svenska apoteksmarknaden en stor förändring. Marknaden ändrades från statligt monopol till konkurrerande marknad. Den här uppsatsen undersöker hur det statligt ägda Apoteket AB förändrade sitt ethos när de tvingades att anpassa sig till de nya förutsättningar som omregleringen innebar. Denna uppsats undersöker hur ethos uttrycks i sex olika texter, tre från 2002, innan omregleringen, och tre från 2011. Analyserna görs i par, då analysmetoden är delvis jämförande. Jag kommer att titta på teman, röster, ordklasser och dygder. Texterna är alla skrivna för kunderna, men de skiljer sig åt när det gäller genre och funktion. Slutligen finns en sammanfattande diskussion där jag tar upp och diskuterar intressanta aspekter kring Apotekets ethos, i ljuset av min frågeställning. En av de huvudsakliga slutsatserna jag drog från läsningen och analyserandet av texterna var att Apoteket idag försöker att vinna kundernas hjärtan genom att fokusera på deras behov. Apotekets ethos har skiftat från att vara fokuserat på organisationen, kompetens och status som monopolen ger till en auktoritet som föredrar mer mjuka värden.

Syftet med denna uppsats är att utreda konsekvensen av att det finns distinktioner i de rättfärdigade inskränkningarna inom etableringsfriheten mellan bolagsrätt och skatterätt samt att undersöka hur de svenska CFC-reglerna kan anses utgöra en rättfärdigad inskränkning i den grundläggande principen om rätten till fri etablering. Etableringsfriheten stadgar medborgare och bolags rätt att fritt etablera sig och bilda bolag inom Europeiska unionen. För att en medlemsstats nationella regler ska kunna inskränka den grundläggande etableringsfriheten krävs att inskränkningen kan rättfärdigas. De rättfärdigade inskränkningarna ser olika ut beroende på inom vilket rättsområde de tilllämpas. Etableringsfriheten är mer långtgående på bolagsrättens område som enbart innefattar en rättfärdigad inskränkning. Inskränkningen kan motiveras av bristen på en unionsrättslig reglering på området. På skatteområdet ser rättsläget dock annorlunda ut. Inom etableringsfriheten finns det ett flertal rättfärdigade inskränkningar på skatteområdet. Att skatterättsområdet är mer reglerat är bolagsrättsområdet har motiverats av att en medlemsstats skatteintäkter är en väsentlig del för en medlemsstats existens. Dessutom skiljer sig de olika medlemsstaternas skattelagstiftningar åt på grund av politiska, historiska och ekonomiska skäl. Konsekvensen av att CFC-beskattas innebär att en delägare löpande blir beskattad för vins-terna i hans utländska dotterbolag som är etablerat i ett lågbeskattat land. CFC-lagstiftningen syftar till att förhindra och försvåra skatteflykt. Efter Cadbury Schweppes-domen har de svenska CFC-reglerna omarbetats. Den nya svenska regleringen harmoniserar mer förenligt med EU och etableringsfriheten. Utfallet från Cadbury Schweppes-domen har även minskat distinktionerna i de rättfärdigade inskränkningarna mellan skatterättens och bolagsrättens område. Effekten av domslutet är ett stort steg framåt i strävan för en enhetlig inre marknad och en mer harmoniserad etableringsfrihet. / The purpose of this paper is to investigate the consequence of that there are distinctions in the justified restrictions in freedom of Establishment between company law and tax law and to investigate how the Swedish CFC-legislation could be considered a justified restriction on the fundamental principle of freedom of Establishment. Freedom of Establishment statutes citizens and companies rights to establish and to set up companies within the European Union. In order for a Member State's national legislation to restrict the fundamental freedom of Establishment a justification is required. The justified restrictions various depending on which area of law they apply to. Freedom of Establishment is more comprising on company law, which only includes one justified restrictive. The restriction can be justified by the lack of a common Unity regulation in the company law. The fiscal situation looks quite different. Within the establishment there are several justifications restrictions on tax matters. The tax law is more regulated then the company law. The tax law has been motivated by the fact that a Member State tax revenue is an essential part of a Member of existence. In addition, differences between the various Member States tax regulations are based on account of political, historical and economic reasons. The consequence of being CFC-taxed is that a shareholder continuously will be taxed for his subsidiary established in a low-tax country. CFC-legislation seeks to bar and hinder tax evasion. After the Cadbury Schweppes-case, the Swedish CFC-legislation was revised. This new Swedish legislation is better harmonized with the EU and the freedom of Establishment. The outcome of the Cadbury Schweppes-judgement has also reduced the distinctions in the justification restrictions between tax law and company law. The effect of the judgement is a major step forward in the ambition for a unified internal market and a more harmonized freedom of Establishment.

Vårt syfte med denna studie är att undersöka de kontroverser som uppstått vid vindkraftsetableringar på Västkusten. Detta syfte innefattar frågeställningar om vilka argument och aktörer som är inblandade och vad som formar en aktörs åsikter. Anledningen till att vi valde detta område var på grund av ett förslag vi fick från en konsult inom området. När vi studerat ämnet närmare insåg vi att det existerar kontroverser kring de olika etableringar som skett och även runt de som endast är i planeringsstadiet. Dessutom insåg vi att det inte fanns mycket aktuell forskning inom området. Studien är baserad på material som har insamlats i form av samrådsredogörelser, artiklar, insändare och fyra utförda intervjuer. Tolkning av materialet har skett utifrån en diskursanalys som gett resultat i form av tre olika diskurser inom kontroversen; Miljödiskursen, Lekmannadiskursen och den Ekonomiska diskursen. Det som resultat och analys visar är att aktörer som representerar motståndarna främst är privatpersoner. Förespråkarna är vanligtvis kommuner, företag och andra parter som vill etablera vindkraft. Argumenten som läggs fram av motståndarna är mer lokalt förankrade medan förespråkarna talar om allmännytta och globala intressen. Motståndarna vill generellt sett inte se någon förändring i närmiljön då de anser denna som värdefull natur. Samma natur som förespråkarna istället anser kunna vara vacker även efter en vindkraftsetablering. Våra slutsatser är att kontroversen är uppdelad i två framträdande parter, för och emot. De som är neutrala i frågan har inte kunnat urskiljas i materialet. Förespråkarna och motståndarna tenderar att peka på en ovilja att förstå varandra och en ständig debatt kretsar kring vilka kunskaper och argument som anses vara legitima. Böhler (1998) talar om en orörd natur som en symbol för framtidstro. Inom denna finner vi en paradox då motståndarna argumenterar för en orörd natur, samtidigt som de vill bruka och vistas inom denna. / Our purpose with this study is to investigate the controversy that are generated when construction of wind power are planned on the Swedish west coast. This purpose includes questions about the arguments and the actors involved, and what shapes an actor’s opinions.   The reason why we chose this area were because of a proposal we received from a consultant in the field. When we later on, studied the subject, we realized that there are several cases of conflicts surrounding various establishments of wind power that have taken place. We also found conflicts about those that are in the planning stage. In addition, we realized that there was not much current research in the area.   The study is based upon materials that have been collected in the form of articles, consolation reports, opinion pieces and four interviews. Interpretation of the material has been based on a discourse analysis which results in three different discourses in the controversy; The environmental discourse, the lay discourse and the economic discourse. The results and analysis show that the actors representing the opponents are mainly private individuals. Proponents are usually municipalities, companies and other actors wishing to establish wind power. The arguments presented by the opponents are more locally based, while proponents talk about public benefit and global interests. Opponents would generally not want to see any change in the living area because they see this as a valuable piece of nature. The same nature that the proponents instead consider to be beautiful even after wind plants has been built.   Our conclusions are that the controversy is divided into two major parties, for and against. We have not been able to identify those who are neutral about the subject. Proponents and opponents tend to point to an unwillingness to understand one another and an ongoing debate revolves around what kind of knowledge and arguments are considered to be legitimate. Böhler (1998) speaks if an untouched nature as a symbol of hope for the future. Within this, we find a paradox when the opponents are arguing for unspoiled nature, while they want to use it for recreation and to stay within it.

Introduction and research question: In the global media field, global expansion has become more common and is a way for media companies to reach out to a broader audience. Both advantages and disadvantages come with a global expansion and there are several cultural differences that have to be considered. This thesis will deal with the cultural differences and discuss how a Swedish media company efficiently goes about establishing in Vietnam. This leads us to this thesis' research question: How does a Swedish media company succeed in Vietnam?   Purpose: This thesis' purpose is to find out what media companies do to successfully acclimate to the Vietnamese culture and the important aspects of the cultural differences to consider. Delimitation: In order to present a thesis with greater depth and acquire a deeper understanding, the study is limited to examine Swedish media companies and what intercultural aspects are important to consider when establishing in Vietnam.   Method: The research we have done is based on interviews, which we thought could give us the accurate information and a good base to stand on. We have interviewed five people who, in different ways, have something to do with Vietnam's media or intercultural communication. The interview question is based on the information we have found in the theory chapter. The interviews gave us a deeper understanding about the subject and lead to interesting answers that could help us answer our research question.   Conclusion: There are many things a company needs to think about when setting up an establishment in a new county. In our study we have found out the differences between Vietnam and Sweden and we have examined the most suitable way for a company to communicate with the market in Vietnam. This thesis can be seen as a guideline for media companies in Sweden that are going to expand their organization to the Vietnamese market.   Keywords: intercultural communication, Vietnam, global expansion, media companies, foreign establishment

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality’s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established. The previous research has shown that there was a variation to how different the municipality managed the establishment of the new arrivals. According to the government the municipality failed in the matter of establishing new arrivals. Further investigation has also shown that the social network has been central point in the establishment of the arrivals.