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?.

Many institutions currently work with visitor participation. Participatory culture is basically to invite visitors to participate and to give an opportunity to co-creation. In my research I have studied two projects. The first one is the exhibition Hej! produced by Postmuseum (the Swedish mail museum) and the second one is Present by Riksutställningar (a Swedish government).This development indicates that the museums are on their way towards a new definition. Earlier museums were defined as a source of knowledge which purpose was to spread lore to the people.

The number of persons with problems of abuse or addiction seeking care has increased during the last years in Sweden. Recent international studies show stigmatizing attitudes among nursing staff, which affect the treatment and care negatively. The purpose of this study was to describe experiences among nursing staff of treating persons with problems of abuse or addiction at an emergency department. The participants were six nurses and one assistant nurse who worked at an emergency department. The interviews were analyzed through qualitative content analysis.

Diabetes typ 2 är en kronisk sjukdom som ständigt ökar. Syftet med denna litteraturstudie var att beskriva patienters upplevelser av att leva med diabetes typ 2. Nio vetenskapliga artiklar analyserades. Analysen resulterade i fem huvudkategorier; upplevelser av att ändra livsstil, coping - ett sätt att hantera sin diabetes, upplevelser av en förändrad självkänsla, upplevelser av vårdpersonalens bemötande och framtidssyn. Resultat som framkom i studien var svårigheter med att ändra livsstil beträffande kostvanor, hantering av medicinering och fysisk aktivitet.

Being a successful global business player depends on firm?s ability to mobilize its resources worldwide. For this reason getting the right people with the right skills, at the right time, at the right place is crucial and makes expatriation one of the most important issues of today?s business world agenda. In terms of expatriation; national culture provides the context for the whole process.

This bachelor thesis aims to draw attention to sound in the heritage sector in Sweden. In particular, to thesoundscapes that can be identified in our cultural heritage environments. Sounds in an environment, here calledsoundscapes, affect our perception of the environment and how we remember it.To find out how the heritage sector uses and would be able to use sounds, I have firstly studied if audio recording iscomparable with the visual photographic image. I then present examples of sound documentation concerning theconservation of built environment. In addition, I have interviewed five key informants who all have a centralresponsibility for five cultural heritage environments.

The aim of this Master?s thesis is to describe and compare the debates regarding the public funded publishing company En bok för alla (EBFA). On two occasions, 1992 and 2007, the public funding was threatened, which lead to debates and protests. The funding was revoked in 2007. I want to examine if by studying a particular product of cultural policy, one can se tendencies to how the cultural policy in whole change over time.

This work is meant to show how memory can work within a smaller society when it comes to folklore and local history. What is remembered, how it is remembered and why it is remembered. Sprung from the older collections of folklore within the selected area - which is Glaskogen in western V?rmland - the purpose is to look at different types of memorizing and how it can work. The purpose is also to analyze some of the folklore from Glaskogen via narrative analyzing methods of Palmenfelt, Labov and Young, and also to understand Glaskogen from a cultural heritage perspective, looking at the valuation process and attitude towards the immaterial heritage.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

Reliable methods to analyze food for the presence of almond are important ? not only for those allergic to almond, but also for monitoring the compliance with labelling regulations (EG directive 2003/89). Until now the Swedish National Food Administration has used methods like rocket immunoelectrophoresis and real-time PCR to detect almond in food. These methods are, however, not sensitive enough for protecting the most sensitive individuals. Therefore, the performance of a commercial ELISA kit was tested with regard to specificity/cross reactivity and limit of detection for almond both in solution and in different matrixes.The limit of quantitation was at least 3,1 ppm (mg/kg) in solution and similar concentrations were measured in bisquits and chocolate.

Background: Encounters between patient and health care have been shortened and fragmented. Times when the patient is in the continuum of care is related to how well the patient feels confirmed in the meeting with his/her carers. Aim : The aim of this study is to highlight skills that nurses use to provide good care relationships with patients in the ambulance and emergency room. Method: A literature review was done. Search for articles was conducted in the databases Cinahl and Pubmed.

AbstractIn this study eight caregivers, all with long experience from working in nursing homes for people with dementia, were interviewed.  The aim of the study was to describe the caregiver?s experiences in caring for people with dementia and Behavioral and Psychological Symptoms of Dementia disorder. Data were processed by qualitative, inductive, content analysis. The results were presented in four categories: To connect, Two days are never the same, Being calm and giving time and All are needed. The result showed that caregivers met a variety of difficult and varied tasks in nursing.

Bakgrund: Högskolan Kristianstad ger sjuksköterskestudenter möjlighet att göra utlandspraktik. Sjuksköterskestudenter som gör utlandspraktik i ett utvecklingsland erfar upplevelser som påverkar studentens framtida profession, internationella perspektiv, personliga och intellektuella utveckling. Syfte: Syftet var att beskriva sjuksköterskestudenters upplevelser av att göra utlandspraktik i ett utvecklingsland som Sri Lanka. Metod: En kvalitativ empirisk studie genomfördes som grundades på subjektiva dagboksanteckningar i berättelseform. Datainsamlingen har analyserats med kvalitativ innehållsanalys.

The study seeks to clarify a cultural change in the armed forces (FM). The study is based on the hypothesis that repeated operations in war-like environment, where the FM sends professional combat units, develop a warrior culture. The empirical results indicate that there is an existing warrior culture at all three units surveyed.The subculture is verified by the constants of western warrior culture described in theory. The cultural change leads to ethical / moral and leadership challenges for FM..

There are many different ways to control an organisation. In cultural organisations, it has become more common to have several directors working simultaneously. Often, different individuals possess different cultural and economic experience, thus a variety of backgrounds provides a more thorough scope of expertise and knowledge. This type of management is prevalent in the cultural sector.This thesis will research how leaders in cultural institutes work in a dual leadership, ?co-leadership?, when their backgrounds are different.