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 paper examined if childrens wellbeing affected their social and academic competence. The data was collected through an anonymous study using questionnaires, where the measuring instruments GHQ12 and EQ was used, and also a number of questions concerning academic competence. The population concisted twentytwo eight grade students, both girls and boys. The population had both Swedish and foreign ancestry. The result showed that wellbeing and the academic competence had a positive correlation.

A possible explanation for the inability of the governments of the world to implement necessary environmental policies is that they are worried of being punished by voters for implementing too forceful policies. But do voters actually punish governments that implement more stringent environmental policies? Few studies have explored this question directly. Parts of the literature on environmental policy and public opinion indicate that voters would predominantly reward governments that implement more stringent environmental policies, while other parts indicate that voters would predominantly punish them. It is also possible that voters punish governments that implement more stringent environmental policies in some contexts, but reward them in others.

The main purpose of this study was to translate Stuttering Severity Instrument 3 and to evaluate its reliability and validity. Five speech-language pathologists assessed 35 adults who stutter with this assessment tool. Overall the results showed a very high inter- and intrarater reliability. A highly significant correlation between Stuttering Severity Instrument 3 and ratings of severity, made by the speech-language pathologists, strengthen the validityof Stuttering Severity Instrument 3. No correlation was found between the total score of Stuttering Severity Instrument 3 and the self-report measure Overall Assessment of the Speaker's Experience of Stuttering, whichindicates a lack of social validity in Stuttering Severity Instrument 3.

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.

There are many aspects which must be taken into consideration when studying individuals? need of exercise. The study investigates if impulsivity and Health Locus of Control affect the continuity of physical practise. The main presumption was that individuals with high impulsivity, high Powerful Others and high Chance Health Locus of Control, would have a significantly harder time to maintain a continuous physical activity. The survey used two standardized tests to measure impulsivity and Health Locus of Control and in order to be able to measure the insensitivity and the periodicity of physical exercise, a test was developed by the authors.

Investors have been shown to be driven by emotional and psychological factors. This contradicts classical financial theories, for example the Efficient Market hypothesis which states that all investors act rationally. Behavioural Finance is an area of study which describes various psychological factors which may result in irrational investor behaviour.The primary question of the study is: which factors do operating people in the financial sector consider themselves to be influenced by? The purpose of this study is to investigate the factors which affect the process of creating forecasts or making financial decisions. The study examines in addition if there is a correlation between length of investor experience and overconfidence in forecasting accuracy and investment decision making.The study includes both quantitative and qualitative analysis.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Ledarskap i slöjd och kulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:41.

Applikationer och system flyttar i allt större utsträckning från lokala installationer på den enskilda datorn, ut i ?molnet? där data skickas och hanteras via Internet. Traditionella ?Desktop applikationer? blir webbapplikationer för att centralisera drift och öka tillgänglighet. Detta skifte medför ett ökande antal träffytor för personer som av en eller annan orsak vill åsamka skada eller tillskansa sig, alternativt manipulera eller förstöra, känslig eller hemlig information.

Denna studies centrala syfte är att undersöka rollen som informationsteknik spelar samt de problem som inte gå att komma undan i så kallad tvärkulturell och gränsöverskridande samarbete genom att undersöka fallet mellan den svenska staden Borlänge och den kinesiska staden Wuhan. Arbets- och utvärderingsmetoden som används i studien bygger på är den vetenskapliga forskningsansatsen hermeneutik och det innebär utvärdering av intervjuer på ett kvalitativt sätt som handlar främst om observationer, förståelse och sökning efter mönster och samband. Genom detta sätt fick författaren resultat som visar att informationsteknik spelar en avgörande roll för samarbete mellan Borlänge och Wuhan men har vissa barriärer som har svårt att komma undan såsom skillnader och avvikelse i kultur, geografi, tid, språk, arbetsvanor och politik..

Our social lives and where we live shape our choices in life. One of those choices is which party we vote for in the general election. The aim of this thesis is to see if there are any connections between the Swedish general election of 2010, demography, socioeconomic factors and geography. This is done with regression analysis and chosen variables. Another aim is to see where in Sweden the chosen variables aren?t enough to explain the results of the election.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2009:16.

Author: Karl LarssonTitle: Samverkan mellan skola och socialtjänst ? en studie i attityder och kunskapThe overall purpose of the studie has been to explore inter-professional work between social workers and teachers. The main focus has been on the link between attitude and knowledge. Attitude and knowledge has also been tested for any connection to age, gender, what kind of a teacher you are and for how long you have been a teacher.The collected data has been analyzed in a descriptive part, one part with correlations and in one part with t-tests. The terms samsyn (consensus) and attitude has been reviewed in its connection to the results.The study shows a significant correlation (0.222*) between knowledge and attitude.

The main aim of this research is to survey the general colour scheme for private dwellings inVisby, built 1860?1930. During this period the visual appearance of the town of Visby changedsubstantially, since the increased local production of lime led to the plastering of many woodenbuildings. Which colour schemes were chosen for the different building types of the historic centreof Visby, and which colours came to dominate the time period? The methods used for answeringthese questions have partly been field studies on site and sampling of selected buildings, andpartly critical reading and observation of iconographic material (paintings, drawings, aquarelles,postcards and photographs).