Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being Access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

Den här uppsatsen tar en närmare blick på karismatiskt ledarskap vilket ofta sägs vara en personlig egenskap som vissa föds med. Det sägs att personer som Gandhi, Barack Obama och Olof Palme har haft denna egenskap. En egenskap som får folk att följa ledaren oavsett uppoffringen för följaren, och som gör vad än ledaren vill att de skall göra. Arbetet vill problematisera synen på karisma som en personlig egenskap. Med hjälp av karismaforskningens fader, Max Weber, tillsammans med annan forskning om ledarskap och karisma formar denna uppsats en modell för att förstå karismatiskt ledarskap.

According to some researchers, dyscalculia is at least as prevalent as dyslexia. Somewhere between 3.6-6 % of all pupils have specific mathematics difficulties named dyslexia. If this be true, it should present the most complex special education predicament by far in schools today. Despite the statistics, dyscalculia is still a rather unknown concept.The cause of dyscalculia is not yet fully analyzed. There are several theories and many researchers see similarities between dyscalculia and the special educational problem of reading and writing, dyslexia.

Background: The intention of this study was to clarify the patients perspective of what it means to suffer fiom documented restenosis after one or more Percutaneous Coronary Intervention (PCI). Aim: The aim of this qualitative study was to ascertain the patients experience of restenosis. Method: Nine patients were interviewed. They had undergone at least one PC1 and two had also undergone Coronary Arterio Bypass Grafting (CABG). Data collection and analysis were done simultaneously according to Grounded Theory methodology and were continued until new interviews provided no additional information, i.e saturation was met.

Bakgrund: Globalt ses en ökad internationell migration där Sverige varje år tar emottiotusentals asylsökande. De asylsökandes rättigheter skyddas av internationelladeklarationer och konventioner om mänskliga rättigheter, där rätten till hälsa ärcentral. Ändå lider asylsökande av hög grad av ohälsa, mycket till följd av derasstatus som asylsökande och den utsatthet som det medför. Att dessutom vara gravidgör dem extra utsatta trots att de har rätt till mödrahälsovård på samma villkor somicke-asylsökande i Sverige, då de inte har rätt till övrig sjukvård. Barnmorskor inommödrahälsovården arbetar för vård på lika villkor utifrån kompetensbeskrivningen ochden etiska koden, men utifrån lagstiftningens begränsningar riskerar barnmorskornaställas inför professionsetiska dilemman i vården av asylsökande gravida kvinnor.Syfte: Att förstå hur barnmorskor upplever det är att vårda asylsökande gravidakvinnor inom mödrahälsovården i Sverige.

Personer som drabbas av kronisk njursjukdom och startar behandling med hemodialys får en förändrad livssituation. KärlAccess är en förutsättning för behandling och är personens framtida livlina. Sjuksköterskans uppgift är att ge stöd och stärka personens förmåga att uppleva hälsa trots sjukdom. Möjlighet att nå delaktighet och ökad egenvård är olika för varje enskild person och sjuksköterskan behöver bred kunskap för att möta detta behov. Syftet med studien, som utfördes som en litteraturöversikt, var att utifrån patientperspektivet belysa erfarenheter av hur kärlAccess kan påverka hälsan hos personer i hemodialys.

Stjärnägg is a sales organization operating on the Swedish eggmarket, owned by nine Swedish packing companies. Those nine packing companies are not just owners of the sales organization, but at the same time competitors since they compete in the market when they do not sell the eggs through Stjärnägg.The purpose of this thesis is to evaluate the sales organization from a supplier and owner perspective. To answer the purpose of this study, qualitative interviews have been conducted with the owners of the egg packers. This has been done in order to get as fair picture of the sales organization as possible. From the answers of the interviews, a compilation has been made to be able to give Stjärnägg concrete proposals of improvements in the organization.

This study examines journalism student?s information use atSödertörn University during the writing process of theirbachelor thesis. The students are divided in two groupsfollowing the schools main bachelor programs majoring injournalism.The method used in this study has been a reference analysisof the student?s bibliographies along with five semistructuredinterviews. The study stems upon a socioculturalperspective and drives the thesis that information use is asituated activity.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

The aim of this qualitative respondent investigation is to delve into the various views that teachers have concerning the ?One-to-One project?, as well as the use of computers as an aid in teaching. One-to-One means that teachers and students will be equipped with a laptop they can use at home and at school.This essay looks at how several factors have changed as a result of this. These factors are threefold: the role of the teacher, the teaching experience, and the student´s learning process. In order to answer the mentioned questions, four interviews have been conducted at two different high schools in southern Norrland.

Background: A company?s choice of capital structure is influenced by the Access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The aim of this study is to elucidate factors that effect growth of Sarcina lutea and Bacillus subtilis, exposed to the growth inhibitor SDS (Sodiumdodecylsulfat). Agar diffusion experiments revealed repeated, concentric zones of inhibition and stimulation upon exposure to Sodiumdodecylsulphate or to Amoxicillin. Temperature, nutrient concentration and inhibitor concentration were controlled. Formation of successively repeated zones of inhibition, stimulation, inhibition and stimulation is discussed: ? The extension of the primary inhibition zone is due to the concentration of applied Sodium dodecyl sulphate.? Immediately outside the primary inhibition zone the bacteria have Access to diffusing nutrients that have not been consumed in the primary inhabitation zone.? In zones of dense bacterial growth the bacteria may produce inhibiting substances, affecting growth of bacteria in adjacent zones.? In zones of dense bacterial growth the nutrients will soon become depleted, thus affecting bacteria in adjacent zones..

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get Access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

The aim of this master thesis was to examine a possible connection between chromatin functions and the DNA damage repair system, with the imprinted IGF2/H19 locus as a bait. Interactions can occur within and between chromosomes and it has been shown that H19 ICR on both alleles can communicate with alleles on other chromosomes. The methylation-sensitive insulator protein CTCF is bound on the maternal H19 ICR and acts as an insulator by blocking the IGF2 promoter to Access its enhancers. This is possible by formation of loop structures by CTCF that enables intra and inter-chromosomal interactions. CTCF is poly(ADP-ribosyl)ated by PARP-1 when it is bound to H19 ICR.

The purpose of this paper is to examine how six students who attend a high school relate to their multilingualism and emphasize how their multilingualism has affected their views of themselves and their identity. The fundamental questions were:How do six students who attend a secondary school relate to their multilingualism?How has students' multilingualism affected their views of themselves and their identity?I did use a qualitative research method in terms of interviews to receive answers for my inquiries.Carla Jonsson (2010) speaks inter alia about ?the third space? which concerns adolescents creating a ?third room?. Almqvist (2006) believes that adolescents that are exposed to discrimination and prejudices can lead to them turning their backs on society in disappointment. Boyd (1985) has, in his thesis, found that multilingual students communicate with the majority language and with their mother tongue with their parents.