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?.

Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation.     Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.

The tourism industry in Sweden has expanded in recent years and the increasing industry has meant that customers are in need of a reseller for their trips abroad. Today there are three types of retailers available. These are : Traditional travel agencies , tour operators and online travel agencies.Online Travel agencies are the most modern online option for customers. Their existence has made it easier for the customer and reservation can be made anytime and anywhere. The competition has intensified between the three retailers and the traditional alternatives must find new ways to survive.

This essay is about Swedish government cultural policy.The premise is that cultural policy is a form of welfarepolicy. The welfare state has changed and this affects theconditions for the cultural policy. Welfare is funded andorganized in different parts of society, in three spheres thatcan be said to represent society as a whole. These spheresare the public sphere, the market and the civil society. Theaim is to analyze how the national cultural policy appearedin the 1970s, compared to how it appears today.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

The work presented in this report is written at IEIs department on Linköping Institute of Technology. The report aims to increase the assembly efficiency at Wigells AB. The report shall be used as a guide for the implementation of changes at other workstations in the company. Together with Träcentrum in Nässjö, Wigells AB has identified the needs of this study and contacted IEI at Linköping Institute of Technology.In order to implement an efficient assembly line at the company, studies on lean production have been made. This theory has been studied and together with our own views and findings at the company we have analyzed the assembly area.Wigells is a small company that manufactures wood furniture.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

The possibility and the right to be able to communicate with municipalities or other state companies and politicians are natural for the Swedish citizens. However, they may be unaware that this communication process is called citizen dialogue.Today there are so many ways to communicate; one-way communication is not possible in the same way as before. It is above all social media such as Facebook, which has opened the gates one could only dream of.  Via a medium such as Facebook creates a strong citizen dialogue in which the municipality and citizens communicate openly and ask questions and give response.The purpose of this study is to find out how Karlstad?s municipality uses, and maintains, citizen dialogue on Facebook. What are the guidelines and how do the municipality use these? In this paper a qualitative expert interview and a qualitative content analysis has been used to answer the purpose of the essay.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

The largest project at the AICG lab at Linköping University, Cognitive models for virtual characters, focuses on creating an agent architecture for intelligent, virtual characters. The goal is to create an agent that acts naturally and gives a realistic user experience. The purpose of this thesis is to develop and implement an appropriate learning model that fits the existing agent architecture using an agile project methodology. The model developed can be seen as an online unsupervised reinforcement learning model that enhances experiences through reward. The model is based on Maes model where new effects are created depending on whether the agent is fulfilling its goals or not.The model we have developed is based on constant monitoring of the system.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Många gamla spel som spelades på gamla konsoler och datorer kördes på sammamaskin med två eller flera spelare anslutna med egna individuella kontroller. Idag ärinternet väl utspritt och många spel erbjuder multiplayer-spel via internet. Detta varförstås inte möjligt på de gamla konsolerna och datorerna, men med hjälp av deemulatorer som finns för många gamla plattformar idag kan man skapa möjlighetenatt spela över internet i de gamla spelen genom att skicka varje knapptryckning enspelare utför mellan spelarnas datorer och på det sättet emulera det existerandeflerspelarläget i spelet.Kaillera-protokollet, som är baserat Client-server-arkitekturen, är ett protokolldesignat för att spela gamla spel genom emulatorer över nätverk. Det harimplementerats i ett antal populära emulatorer med hjälp av ett tredjepartsbibliotekmed samma namn. Kaillera fungerar genom att synkronisera spelarnas input for eachbild som visas i spelet.

Södra in Oskarström has the ambition to become the best client for silviculture contractors and another aim is that the contractors should feel a strong sense of community with Södra. Several factors play an important role in order for these ambitions to be realized. The purpose of this study was to investigate how the contractors feel about their business relationship with Södra. The study was conducted during the spring of 2015 through a questionnaire which was sent to all ten silviculture contractors working with Södra in Oskarström. Overall, it seemed like the contractors were satisfied with the collaboration.

The following thesis is examining compliance with EU-law from a member state perspective. The variation in the compliance level between the member states from 1995 to 2005 is analyzed to prove the fact that the Nordic member countries during the measured time period experienced a low number of infringements. The infringements that did occur were resolved faster and more efficient in the Nordic countries then in the other member states. The theory used to explain the Nordic compliance rate is divided between external and internal pressure in a pull and push model. The external pressure is illustrated with argumentative persuasion from the EU-commission to the individual member states; how the state responds to the persuasion in order to act compliant.

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.