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?.

This Bachelor's thesis examines and describes the ideas and ideological traits surrounding the public library within the governmental cultural policy. The Bachelor's thesis demonstrates how the public library ? even though its relevance in the modern society has shifted over time ? has maintained a connection to the governmental cultural policy and has therefore been shaped by the ideological changes in the political sphere as a whole. The main issues are: Which ideas concerning the public library's functions are expressed in the governmental cultural policy? Which ideological tendencies can be identified in the national cultural policy? Which ideas concerning the public library can be extracted through the found ideological tendencies? The method used in order to study the governmental bill is an ideology analysis based on a framework created by Dorte Skot-Hansen.

The intention with this essay has been to examine how the public instances working with cultural heritage in Sweden deals with the housing built under the period of the so called miljonprogrammet (?the million programme?) during 1965-75. The interest in the built environment from the 1960s and 70s has increased in the last ten years within the field of cultural heritage. The purpose with this study is to examine which cultural values that are assigned to the housing of the million programme. The purpose is also, as mentioned before, to study how the field of cultural heritage deals with this type of built environment.

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

This paper examines the concept of heritage and which factors that determines how we evaluate and select what should be considered cultural heritage. This has been examined using a qualitative study involving interviews with seven people working within different parts of the cultural heritage sector. The purpose was to get a picture of what the public sector?s cultural heritage consists of and why so. The research question was: What gives the status of cultural heritage? This was examined by looking at further questions: What defines the concept of cultural heritage? Who decides what should be considered cultural heritage? What is significant when discussing cultural heritage? One conclusion is that the concept itself is experienced as diffuse but that the meaning can be summarized as the traces we leave behind to be preserved by future generations.

The interaction between the driver, the car and the road is essential for the road safety. This case study focuses on the road condition and its effect regarding road safety issues. By studying and isolating the road condition aspect and its contributing role to the accident occurrence, the aim is to explore their relationship, as well as highlight the road parameters that are commonly associated with accident occurrence. This result will be used to develop and increase awareness of the impact of poor road alignment and poor road surface conditions on traffic safety, in order to prevent these accidents from occurring. The road parameters chosen for this study include side friction, cross slope and rut bottom cross slope, road texture, curvature, drainage gradient and rutting.The case study was limited to lv 360 in Va?sterbotten, where all accidents with an unclear cause of the accident were studied, between 2003 and 2012 were carefully studied and assessed based on the condition of the road at the time of the accident.

This research addresses the issues of identity and culture in Latvia in the context of the upcoming European Union enlargement in 2004. Political self- determination of Latvia was historically indebted to culture. The phenomenon of cultural identity, so important 12 years ago when Latvian independence was regained, is largely ignored by politicians in the upcoming enlargement process. This is especially worth attention since the 8-th parliamentary elections took place in October 2002. The obvious lack of interest in cultural issues on the part of politicians is compensated by the apprehensions in the society (reflected in mass media) to loose Latvian specific culture and identity when joining the big European family.

Today many people with disabilities are excluded from cultural activities. The reason for this is that activities and the environment are not adapted to people with disabilities. The aim of this study is to describe the process to make cultural activities accessible and to describe the importance of good communication between cultural suppliers and their customers. Other questions raised are accessibility to cultural activities for people with hearing disabilities, the activities in the marketing process, the interaction between theatre companies and its audience and if the interaction has contributed to the theatre's future development. Qualitative interviews with staff responsible for integration at seven theatres have been performed.

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.

The aim of this thesis is to create an understanding about how and to what extent a Swedish expatriate manager needs to adapt his/her leadership in accordance with the culture of the host country. Thus shall different managers? perceptions of experienced management overseas be studied. To accomplish our aim, three different problems have been designed. These are as follows: In what way does the manager?s earlier experiences and knowledge about expatriation affect her or his leadership in a new cross-cultural context? How does the culture of the host country affect the expatriate manager?s leadership? How does the expatriate manager handle contradictory demands: that is differences in expectations from subordinates and the higher management? We have chosen to use an abductive approach in order to do a qualitative study and we have therefore conducted eight case studies to create a foundation for distinguishing patterns.The case studies are based on eight Swedish managers with experience from expatriation. The theoretical framework is structured upon three main themes including; knowledge and skills a global leader needs to possess, the relation between the leader and subordinates, and contradictory demands.

In order to answer the question in the title, a cross-cultural analysis of two countries was done. Countries chosen were the Republic of Latvia and the Kingdom of Spain. The need for this research was suggested by increased cross-border business activities inside the European Union, and the lack of previous studies involving new Member States. The aim of the research was to see what environmental factors influence advertising adaptation in the European Union, as well as to evaluate the applicability of a standardisation approach. According to the theory, there are three external factors that influence the creation of a global advertising.

Many organizations strive to be transnational. This means that individuals with different cultural background will work together. Countries around the world have their own culture, which mark the way individual?s think and act. Different values between leaders and their subordinates are often a key factor to misunderstandings and conflicts in transnational organisations.

The concept of the dynamic region has become a more prospering thought in the era of globalisation. This concerns in particular, cross border regions ? well-integrated territorial regions crossing more than one nation. In this paper I examine the development from a critical perspective and I map the democratic pitfalls of new territorial political constructions across national borders. The empirical analysis is a case report taken from the Öresund region, a cross border region between Sweden and Denmark.

The EU-funded project European Cultural Heritage Online (ECHO) aims to integrateresources from various domains within the field of cultural heritage, and make them availableon the Internet. To accomplish this integration it is necessary to describe the various resourcesin a way that will achieve cross-domain interoperability. This description of digital resourcesis commonly referred to as metadata. The most well known and used metadata standard is theDublin Core Metadata Element Set, a general standard developed for the purpose ofdescribing all types of digital resources. Since the mid-1990's a large number of specializedstandards have emerged in different communities, for example IMDI, designed for detaileddescription of language resources.This thesis aims to examine the possibility of combining a general and a specialized metadatastandard to achieve cross-domain interoperability and at the same time provide a sufficientlydetailed description of language resources for researchers within the field of linguistics.

The aim of this bachelor thesis is to study how Catalans´ identifications, with respect to their city (Barcelona), their region (Catalonia), their country (Spain) and Europe, are related to each other. Furthermore it deals with whether they use cultural or civic notations when they speak of their identification with the different territorial levels.The thesis is based on a qualitative method with interviews with ten Catalans living in Barcelona, aged from 18 to 58. The result showed that Catalans´ identifications with different territorial levels vary in how they relate to each other. This variation can be classified using three models, namely; ?The Russian doll model? which implies that the identities are ranked hierarchically, ?cross-cutting? that is people can identify themselves with the different levels depending on various situations, and also ?The marble cake model? which means that the different identities are so intertwined that they cannot be separated.