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?.

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.

This master thesis was made to describe how sales organisations are constructed in Sweden within an industry with almost every sales situation as a new task selling, and where almost every selling is over one million Skr. One of these industries is the homebuilding industry with companies that manufacturers prefabricated houses and semi-fixed manufactured homes in Sweden. The pre-studies where made by using the Internet, intervjues and theory studies to construct a conceptual framework. The sales organisation was conceptualized to be able to measure: salesman, sales leader, improved skills, communication, reported information, compensation and company targets. This conceptualisation and operationalisation lead to a survey that captured organisations within the homebuilding industry in Sweden.

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

In many European countries there is an increasing concern about the occasionally high concentrations of nitrate and pesticides in drinking water. The advent of the EU Water Framework Directive particularly highlights this. The directive states that all large drinking water sources should be identified and protected from pollution before 2009 and that by 2015 all water bodies should reach a 'good status'. In Sweden about 60 percent of the drinking water sources have protection areas. This means that about 700 new water protection areas need to be designated before 2009. This will affect many farmers, restricting their farming practices. The purpose of this study was to investigate which methods are used in other countries concerning nitrate and pesticide pollution from agriculture. From this, the expectation was to generate ideas on what could be undertaken in Sweden when designating new protection areas.

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.

The aim of this qualitative study was to examine bereaved individuals? experiences of support from their social networks and participation in support groups. The theoretical framework is based on theories about social support and parts of the attachment theory. Data were collected from four interviews and analysed by the study?s theoretical framework.

Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.

Den statliga sjöfarten idag är ett område med många inblandade myndigheter och en oklar uppgiftsfördelning. Det är även svårt att se hur väl organiseringen av den statliga sjöfarten är uppbyggd för att klara en kris eller ett krig. Syftet med uppsatsen är att undersöka hur effektiv den statliga sjöfarten är vid en kris, hur väl kraven för maritim säkerhet uppfylls och hur försvarsmaktens roll i den statliga sjöfartenI formen av en fallstudie med en teoretiskt deduktiv ansats och en kvalitativ textanalys appliceras Graham Allisons organisationsteori och teori om maritim säkerhet på den statliga sjöfarten. Empirin är i form av förordningar, instruktioner och reglerbrev som är ställda på respektive myndighet.Undersökningen visar att dagens organisering av den statliga sjöfarten inte är optimal för att verka vid en kris och kraven för maritim säkerhet uppfylls, men förbättringspunkter föreligger. En slutsats är att en närmare samverkan mellan myndigheterna skulle lösa många av de problem som idag existerar.

Förbättring av kvävereduktionsprocessen på avloppsreningsverket Lucerna under WTOS-styrningJonas WenströmÖvergödning av sjöar och hav är idag ett stort miljöproblem vilket samhället bidrar till genom sitt utsläpp av bland annat kväve. Därför har Sverige genom Baltic Sea Action Plan åtagit sig att minska sin belastning på Östersjön från reningsverk med 3000 ton kväve årligen fram till 2021. Om- och utbyggnader av reningsverk kommer att krävas, men en viss förbättring av reningen kan uppnås genom optimering av befintliga processer.Avloppsreningsverket Lucerna i Västervik hade tidigare problem att uppnå tillräcklig kväverening, men sedan processtyrningssystemet WTOS implementerades 2010 klaras kraven. Efter att WTOS implementerats sker luftningen intermittent i verkets aktivslamsteg, i vilken en biologisk rening sker. För att utreda om kvävereningen ytterligare kunde förbättras utfördes denna studie med huvudmålet att lämna förslag på hur kvävereningen kunde förbättras i verkets aktivslamprocess.

This thesis revolves around co-opetition and boundary spanning activities with IETF (Internet Engineering Task Force) as research case. The main objective is to through qualitative interviews and a passive observation of email conversations explore how the participants of IETF experience and is affected by a double membership where they sometimes are cooperating with their competitors. Theories states that boundary spanning activities can create role conflicts for these participants when different role-senders, IETF and the employer, send incompatible expectations. We also believe that this can have a negative impact on discussions and the standard development process, which is why we are conducting the passive observations mentioned above.The result shows that the environment of co-opetition is a contributing factor to role-conflicts. These conflicts appear when participants are forced to choose between the role as an employee and the role as an IETF participant.