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.

AbstractAim: The aim of this essay has been to study how the Swedish church has created the image of their religious Activity through media. This has been by studying the three commercial campaigns launched by the Swedish church during the years 2000, 2001 and 2003. Questions asked are: How has the Swedish church chosen to profile it self? Which discourses can be recognized in the campaigns? Which messages has been communicated through the campaigns? How has these discourses created the image of the Swedish church?Method: The methodological framework is critical discourse analysis inspired by Norman Faircloughs? three-dimensional model. Thirteen images all part of the campaigns are analysed using a semiotic method.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The aim of the study was to examine the reading ability of adultswith intellectual and/or communicative disabilities. The group adults withintellectual and/or communicative disabilities consisted of 66 individuals.One control group consisting of 36 children aged 7 to 12 years and onereference group consisting of 14 adults were used. Participants were given anumber of language and reading related tests. Adults with intellectual and/orcommunicative disabilities had significantly lower results than the adultreference group regarding all tests and significantly lower results than thechild control group regarding phonological processing. There was nodifference between adults with intellectual and/or communicative disabilitiesand the child comparison group regarding word decoding and readingcomprehension.

Aeroseum is an aviation museum located in an old military underground hangar. The ventilation system in the hangar is designed for the military purpose of the hangar. This design includes a solution with air flowing through the space between the construction of the hangar and the rock surface. The solution is intended to avoid a buildup of inflammable gases. This design leads too high humidity levels in the hangar.

De allra äldsta i samhället är människor med lång livserfarenhet och med nästan ett helt liv bakom sig. Hur resten av deras liv kommer att gestalta sig beror mycket på dem själva, deras anhöriga och på samhällets insatser. Det är av största vikt att samhället ger de insatser som gör att de allra äldsta känner sig ansvariga, självständiga och trygga.Syftet är att ta reda på vad de allra äldsta själva uppfattar är betydelsefullt för dem, när det gäller att bo kvar i sitt eget hem. Tio personer deltog i en kvalitativ intervjustudie.De allra flesta i vår studie vill fortsätta bo kvar i sitt hem och de känner sig trygga, fria och tillfreds där. De beskriver på olika sätt hur de tar ansvar för sina liv och att de gör det de kan själva, med hjälp av teknik och hjälpmedel.

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.

Requirements management is an important part of the software development process. The success of a project may depend on how this is handled. Even though several research studies indicates that more attention should be paid on non-functional requirements, the primary focus in practical projects still regards identifying functional requirements. Especially the prioritization of the non-functional requirements has been proven to be of great importance for the success of a project.This report investigates basics in agile requirements management involving opinions from experts from a software development company. This is done with help of existing literature and interviews with key actors involved in prioritization at the company.

Sammandrag Syftet med detta arbete har varit att undersöka elevers uppfattning om sina möjligheter att vara skapande i skolan, vilka förutsättningar som finns för skapande verksamhet och kulturupplevelser samt hur man uppfyller det styrdokumenten säger gällande estetisk verksamhet i en landsortsskola. Kvantitativ metod i form av enkätundersökningar har använts tillsammans med strukturerade observationer. Undersökningen har genomförts på mellanstadiet i en landsortsskola i västra Värmland och omfattats av 151 elever och åtta lärare. Det empiriska materialet visar att eleverna har störst möjlighet att vara skapande i de ämnen där observationerna pekade på god måluppfyllelse, där eleverna var delaktiga i sitt eget lärande samt då lokalerna var ändamålsenliga. Materialet visar även att man i liten omfattning erbjuder kulturupplevelser i skolan. Arbetets forskningsavsnitt stödjer den skapande verksamhetens betydelse i skolan genom att behandla styrdokument, utveckling och lärande, skapandeprocessen samt betydelsen av upplevelser och intryck..

In Sweden approximately ten percent of all children grows up in a family where at least one parent is having an alcohol related addiction. Since 1998 the development of group activities for children in this situation has been immense. The aim of group activities is to break the child's isolation and make them feel that they are not lonely in their experiences, give them knowledge about addiction and relive the pressure of guilt and responsibility.In a comparative study we examined studied how two different group Activity models one with the conception of illness and one without, use the children's network to support the group process. The aim was also to find each models definition of the "normal family", since we understood the groupActivity as a part in the normalization process. We reached our aim through interviews with group leaders and by literature studies.

This essay is a study of the use of IT technology by teachers of English and History at a Swedish upper secondary school. It is based on four interviews and four observations. In my analysis of these I have made use of the theory of Social Shaping of technology, a theory which puts emphasis on a teacher´s purpose regarding the use of IT technology in order to empower the teaching process. As a researcher I aim to explore the reasoning on the part of the teacher and to that end I use the method of interviews and observations. This study shows different ways of using IT technology varying from one teacher to another.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

The preschool should lay the foundations for lifelong learning in a good educational Activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

This study focuses on oral communication in the classroom involving discussion and dialogue amongst pupils, but also between teacher and pupil. The overall aim is to study the choices regarding the group composition and working methods that might occur in four individual teachers? lessons plans with the intention of increasing the pupils? knowledge through oral communication. The main focus is to explore what the teachers think of the choices they make and how they believe these changes affect the pupils. It is also focused on how the teachers perceive their pupils? learning is improved by oral communication and how they incorporate all pupils, especially the pupils who rarely participate in classroom Activity.The methods used are qualitative studies using interviews and observations.