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?.

In this thesis, the impact of collective ratings on customers? perception of a product is examined. The empirical data comes from an experimentally designed survey where the effect of collective ratings is measured in the setting of a traditional advertisement for a feature film. In contrast to what previous research would suggest be to the expected outcome, the authors of this paper concludes that in comparison with alternative designs of advertisements, there are no measurable advantages of including collective ratings in advertisements from the marketers point of view. We find two explanations to the result: (1) people tend to self-report that they are more influenced by collective ratings than they actually are, and (2) the advertisement which lacked a rating could be as attractive due to cultural interpretations of white spaces..

Uppsatsen omfattar en analys och jämförelse av EU:s och Sveriges målsättningar,strategier och faktiska bistånd för de tre baltiska staterna i tidsperioden 1998/99. Somteoretiskt ramverk har det vidgade säkerhetsbegreppet med Barry Buzans tolkning frånboken People, States and Fear: an agenda for international security in the post- coldwar era. Ur teorin så används de fem sektorerna politiska, ekonomiska, sociala, miljöoch militära detta som ett analytiskt sorteringsverktyg för att sedan överskådligt kunnajämföra och prioritera sektorerna och dess innehåll med varandra. Genom detta så skaett resultat vara möjligheten att se om Sverige koordinerar sitt bistånd med EU:s..

??Masada shall never fall again!? A study about Masada as an Israeli national myth during the 20th century? by Sara Tibblin. This essay is about the Israeli national myth of Masada, a cliff in the Negev desert that was the setting of a collective suicide in 73 AD, at the end of the Jewish uprising against the Romans. This story has later been rediscovered and has during the 20th century become a national myth in Israel. This essay will examine how the national myth of Masada has been used in different contexts in Israel during the 20th century and which part it has played when it comes to the national identity of Israel. My findings have afterwards been explained with help of Eriksens theory regarding national myths from the book Historia, myth och identitet (History, myth and identity) (1996).   .

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

Arbetet behandlar orsaker till ett kreativt motstånd och flöde. Mitt syfte är att ta reda på vad som driver människor att skapa inom området för låtskrivare/artister. Hur hanterar man idétorka och ?skrivkramp? och finns det någon metod för att upprätthålla ett kreativt flöde?Jag har intervjuat sex personer som alla är verksamma som låtskrivare och artister samt använt mig av litteraturstudium. I mitt arbete har jag kommit fram till att skrivkramp kan uppstå av många olika anledningar.

What are the competencies and qualifications required by employers concerning the first line executives in medical care? In this paper we aim to scrutinise this question by analysing the significance of terms reproduced by employers in advertisements between 1971 and 2007.Our survey concerns 93 advertisements and two interviews with knowledgeable authorities on personnel administration in the county council of Jönköping municipality, Sweden. Using a theoretical framework developed by Ellström our results point out how the demands of the employer have changed starting in the 1970?s. We set fore, as a way of conclusion, the setting of competency and qualifications required by the employer have not only increased but appears much more comprehensive and far more complex than ever before..

Marks do not only work as an acknowledge of the effort that has been made under a long period of time, but also as a receipt for eligibility to further studies. Within the political debate, marks have often caused a big discussion among the political parties. That is due to the obvious difference between the political parties on the left, and their counterparts on the right. However, there is one thing that they all have in common. Everyone of them have plans of measure within their political agenda, regarding the use of marks.The aim of this study has been to try to understand the way pupils think about marks.

The study analysis Anaïs Nin's work, Henry & June from a queer theoretical perspective. The purpose is to show what the work makes with text and how it produces ambivalence with sex and gender and thereby demonstrate the queer leakage in heteronormative performativities. The first part analyzes how it is working with self-representation in diary form. In order to view the work historically and linguistically the work has been related to analyzes and essays by other researchers mentioned in the analysis. The analysis shows that the writer Anaïs Nin has a clear agenda with her work.

This addresses the problems when a film doesn?t easily fit in to one specific genre. Using No Country for Old Men as an example the study analyses the film from a Western perspective. Is it possible to say that it is a western? To determine that, I compare a number of acknowledged westerns, on the basis to list a number of generic conventions.

Our planet is faced with enormous challenges as the extreme weather events related to the human-caused climate change continue to gain strength. The scale of the problem has made changing human behaviour the central focus of sustainable development, and both public and private sector are expected to gain relevant expertise and introduce this work in their agenda. Over its 40-year history, social marketing has become an established field providing tools for social change, but compared to health promotion, sustainability has not been a major focus of social marketing research so far. At the same time, sustainable lifestyles are embedded in complex systems where both individual factors and those of physical and social environment play a defining role in their adoption. Communities are a good example of such environments, and they became the key focus of Community-Based Social Marketing, which combines different insights from psychology to suggest a step-by-step framework for crafting behaviour change campaigns. However, it has not been applied to larger and diverse communities, like cities, and has not focused on sustaining new behaviour over time, which is crucial for creating sustainable lifestyles.

I dagens samhälle går det inte att undvika alla de medier som omger oss och de budskap som de sänder till oss. Vem eller vad det är som har makten att bestämma vad som kommer i medierna har även delvis makt över oss. Det är viktigt att vi är medvetna om vem eller vad det är som besitter den här makten. Det är på det sättet vi kan bestämma hur vi ska närma oss medierna och vi kan ha ett mer kritiskt förhållningssätt till vår omvärld.I den här studien tittar jag närmare på vad det är som påverkar hur en fråga framställs i medierna. Jag analyserar de två ledande dagstidningarna i Sverige och Danmark för att se vad det är som påverkar hur dessa två tidningar skrev om Irakkonflikten under första halvåret av 2004.

Approximately one third of all patients in primary care have a psychosocial component to their illness that requires adequate professional treatment. However, primary care is insufficiently prepared for these patients. The aim of this case-study was to evaluate a pilot project in primary care offering psychotherapy as a treatment alternative. The data collected includes 1) data from 352 referred patients regarding demographics, diagnosis, treatment duration and pre- and post health status, 2) a patient-satisfaction questionnaire and 3) interviews with six therapists and five medical doctors. The treated patients improved significantly and showed a high degree of satisfaction.

Marks do not only work as an acknowledge of the effort that has been made under a long period of time, but also as a receipt for eligibility to further studies. Within the political debate, marks have often caused a big discussion among the political parties. That is due to the obvious difference between the political parties on the left, and their counterparts on the right. However, there is one thing that they all have in common. Everyone of them have plans of measure within their political agenda, regarding the use of marks.The aim of this study has been to try to understand the way pupils think about marks.

The aim of this thesis is to make a contribution to the field of design oriented theory, regarding young children and their way to digital competence. My research question is: How can a preschool with a certain pedagogical ICT-design give the children affordances for media play and for developing a digital competence?The European Parliament points out digital literacy as one of the Key Competences for life long learning. A digital competence is built on basic ICT (Information and Communication technology) skills. Skills you can develop any time during life, weather you are young or old.