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  • 1.
    Andersson, Angelica
    et al.
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Cederbrink, Petter
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Lövsund, Magnus
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Managing Customer Loyalty through Direct Marketing: A Case Study of the Relationship between Länsförsäkringar Kalmar Län And Their Beneficiary Customers2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: LF is active in three markets: Property & casualty insurance, pension and banking. The main objective for such a strategy is to differentiate by offering all the services to the customer who can enjoy the benefits of having their whole personal economy at one place. LF’s market requires great customer loyalty as the high fixed costs of acquiring a new customer does not make the customer profitable until several years later. If the company then can achieve excellent customer loyalty, there are great reasons to invest in this field. Direct marketing is a method known to be focusing on long term aspects by establishing a relationship which increases the customer loyalty.

    Purpose: The purpose of this thesis is to study Länsförsäkringar Kalmar Län and analyse how they can use direct marketing to increase customer loyalty while operating in different service markets.

    Method: This thesis is using a case study on the relationship between Länsförsäkringar Kalmar Län and their beneficiary customers. The data has been collected through interviews with key personnel at the company and through a survey with participants from a key segment of the company’s beneficiary customers. The empirical findings were then analysed qualitatively.

    Conclusion: To successfully use direct marketing to increase customer loyalty the company needs to go through a four step process: Firstly, the company needs to know their customer by gathering data through CRM systems. Secondly, the company needs to understand their customer by interpreting the collected data. Thirdly, the company needs to inform their customer through customised direct marketing. At last, the company earns customer loyalty as the behaviour of the customer changes. The company now needs to gather new information and the process goes on in a continuous cycle.

  • 2.
    Cederbrink, Petter
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gunnarsson, Jim
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den nya kompletteringsregeln i 39a kap. 7a § IL: En analys av dess förenlighet med etableringsfriheten2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The first Swedish CFC legislation came into force on January 1st 1990 and has since undergone several revisions. The purpose of the Swedish CFC rules is to prevent tax avoidance by companies located in low tax countries and thus defend the Swedish tax base. In short, the Swedish CFC legislation implies an opportunity to tax the owner of a foreign located CFC of its revenue from the CFC.

    The ECJs ruling in the Cadbury Schweppes case caused several of the member states, including Sweden to change its CFC legislation. The ECJ ruled that the CFC legislation constitutes a restriction on the Freedom of Establishment and should be prohibited unless the CFC does not constitute a wholly artificial arrangement intended to escape the national tax normally payable. CFC-taxation may not be made if it is proved that there is an actual establishment intended to carry on a genuine economic activity. The finding if such an establishment exists must be based on objective factors which are ascertainable by third parties with regard, in particular, to the extent to which the CFC physically exists in terms of premises, staff and equipment.

    The Swedish government chose to incorporate the outcome of the ruling by implementing a new CFC-legislation - 39a. 7a § IL. The government chose to formulate the legislation so an income of a foreign legal entity which belongs in a state within the European Economic Area is not considered to be low taxed if the foreign legal entity in the home State is an actual establishment from which a commercially motivated business is managed. To make this finding, the government lists three factors that require specific consideration. The foreign legal entity must according to the first factor have their own resources in the form of in the form of premises and equipment to the extent necessary for its activities. The second factor sates that the control of staff with the skills necessary to independently carry out the activity and finally shall the staff independently make decisions in the ongoing activities. The wording of the legislation has received much criticism in the preparatory work and in the literature especially since the wording of the Swedish legislation differs from the one made by the ECJ.

    This Master's thesis aims to investigate and analyze the new Swedish CFC-legislation in 39a. kap. 7a § IL and to analyze if it is compatible with the Freedom of Establishment with specific regard to the outcome of the Cadbury Schweppes case. Moreover, any application or interpretation problems will be clarified and analyzed. The conclusion is that the new Swedish CFC legislation threatens to be incoherent with the freedom of establishment and that the wording creates problems of interpretation and raises uncertainty about the future application. As the new CFC legislation intends to reconcile the Swedish CFC legislation with EC law it should be more reasonable if the new rule only contained the basic elements as reflected in the ruling, while details instead were left to the legislative development.

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