On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Many dairy farms doesn?t keep their bull calves and cross cow calves, they sell them to breeders instead of raising them their self. It should be possible for the dairy farmers to do it them self?s. There is also a possibility to bread one calf from the cross heifers. The purpose of the investigation was to see if there is any economic possibility to breed beef cattle. I have used the same sample farm trough the hole study, because it would be easier to fallow the study.

Baled silage has become one of the most important conservation methods in Sweden. Because we take our grass as silage we get the quality and the good hygenic that we would like to have. Silage has become a big buisiness also in the horse feeding where many of the breeders have changed from the hay to the hay-silage. The difference between regular silage and haysilage is that the hay silage is dryer (60-70%DM). The hay-silage has also put higher demands on machinery and wrapping material since the grass gets sharper and harder to press together real hard. The main reason for the test was to compare two different systems for wrapping, the new Cross Pac and conventional.

Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.

Social indexing is an approach to manual indexing of web content. The purpose of this master thesis has been to investigate terminological and conceptual consistency in social indexing of web content. Conceptual consistency was investigated/measured focusing on synonyms and (the use of) singular and plural forms of words. In order to measure consistency in social indexing data were obtained from the Delicious website. The data set consists of five indexed objects, 3001 tags and 239 users.

People are usually directed towards each other in conversations, to make it easier to hear what is being said. Algorithms for voice and speech recognition works in a similar way, regarding the microphone direction towards the sound source. In this thesis in electronics has therefore a servo control with binaural sound localization been implemented on a microcontroller connected to two microphones.When people perceive sound, the brain can estimate the sound source direction by comparing the time taken by the sound reaching one ear to the other [1]. The difference in time is called the interaural time difference, and can be calculated using various techniques. An exploratory comparison between the techniques cross-correlation and cross-spectrum analysis was carried out before implementation.

Logistik är mer än transporter mellan olika platser. Stor del av ett företag och dess logistik kretsar kring de interna logistikfunktioner och hur de som företag ständigt jobbar för att förebygga flaskhalsar. En lagervariant som används för att skapa ett högre värde i en kedja är ett så kallat cross-dockinglager. I ett sådant förs ständigt ett arbete med att effektivisera processer med hjälp av olika tekniker och strategier. En teknik för att öka omsättningshastigheten i ett lager genom snabbare identifiering och spårning av gods som hanteras är Radio Frequency Identification (RFID).Syftet med studien är att belysa de ständigt återkommande problemområden som uppstår i ett cross-dockinglager samt hur en RFID-lösning skulle kunna stödja dess verksamhet.

Bakgrund: Bålträning kan användas vid prevention, behandling samt för att öka prestationsförmåga. Vilken typ av bålträning som är lämpligast för de olika ändamålen är dock fortfarande oklart, vilket till viss del beror på brist på tydliga definitioner inom området. Mot bakgrund av specificitetsprincipen inom träningslära och bålmuskulaturens olika indelningar och dess muskelfysiologi, vill författarna undersöka om en cross-overeffekt kan uppnås mellan två olika typer av uthållighetsträning, liksom träningens effekter på bålstabilitet. Syfte: Syftet var att beskriva observerade och mätbara effekter av dynamisk bålträning på statisk uthållighet i bålmuskulaturen, och omvänt, samt de observerade och mätbara effekterna av de respektive träningsformerna på resultatet av ett bålstabilitetstest. Metod: Studiedesignen var single subject experimental design (SSED).

A main aim with the essay ?Constructive and destructive forms of language communication in modern work organizations? is to try to develop methods which can be used to measure and classify different forms of language communication. Methods that hopefully also can be used for analysis of in which ways dominating language communication forms affects employees health in modern work organizations. Quantitative methods have chiefly been used in the essay. A questionnaire study based on sociological research and psychoterapeutic research and practice has been used to collect data around communication in two work organizations (community health centers). Then communication has been classified in two main forms: constructive and destructive language communication. Results in the essay indicate that there are tendencies to links between high illness-absence and destructive communication in a work organization.

A main aim with the essay ?Constructive and destructive forms of language communication in modern work organizations? is to try to develop methods which can be used to measure and classify different forms of language communication. Methods that hopefully also can be used for analysis of in which ways dominating language communication forms affects employees health in modern work organizations.Quantitative methods have chiefly been used in the essay. A questionnaire study based on sociological research and psychoterapeutic research and practice has been used to collect data around communication in two work organizations (community health centers). Then communication has been classified in two main forms: constructive and destructive language communication.Results in the essay indicate that there are tendencies to links between high illness-absence and destructive communication in a work organization.

AbstractThis work is a pilot study intended to show what an experienced teacher of Swedish in first grade teaches and how she teaches. A further aim is to test methods for the analysis of Aristotle?s forms of knowledge in order to elucidate the teaching of reading and writing. As regards theory, the study proceeds from rhetoric and its doctrine of forms of knowledge according to which the whole in communication consists of episteme, techne and phronesis. The methods involve analysing the content of the communication and analysing speech acts, rhetorical figures and paralinguistic expressions.

In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.

 AbstractA walk at Karlstad's cemetery and burial - grounds is like a strolling in an architectural park with trees, bushes and flowers. But these parks are different; they are filled with dead people, their memorial stones and their life stories. This world is full of socially, economically and culture differences from different times from 19th century till today's society. The cemetery - and burial - grounds in Karlstad can tell you about 19th century influences just by looking at the stones and where they are placed. Influences from the religion, the Christianity, which symbols for example is the cross, the birds and the sun that rises or falls, but also phrases that is directing to the bible.

Denna uppsats grundar sig på ett examensarbete via Scandinavian Islands där syftet har varit att studera möjligheterna till att skapa en turistprodukt, utifrån temat vikingar, som kan förstärka och binda besöksnäringen i regionerna mellan länderna Sverige och Finland. Utifrån detta har frågor tagits fram i form av: Är det möjligt att skapa en cross-border produkt, i form av en vikingarutt, som sträcker sig mellan Sveriges och Finlands skärgård? Hur ser samarbetsmöjligheterna ut för en potentiell vikingarutt?, och Är vikingatemat något som skulle fungera året om, eller är det säsongsbetonat?För att besvara dessa frågor har vi utgått från framförallt kvalitativa metoder i form av intervjuer och informationssökning via olika webbsidor kopplade till temat. Den teoretiska referensramen grundar sig mycket utifrån turistiska perspektiv blandat med tankar från det kulturgeografiska. Under tidigare forskning tas exempel upp som både kan kopplas till temat och vikingarutten som attraktion, men även styrka teoriernas grundvärderingar.Under arbetets gång har vi kommit fram till att samarbete är något som viktigt vid skapandet av en cross-border produkt.

This Master?s thesis has governmental cultural policy in focus and concludes a textual idea analysis of the governmental bill Time for culture. (Tid för kultur.) The aim of the study is to examine how the government is seeking legitimacy concerning the cultural policy. One of the starting points is that the society has changed over time in terms of for example increased globalization and multicultural and even the market adjustment is more evident. Also the economical basis in the society is different nowadays.