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?.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

Logosol is a company that produce small-scale wood processing products. To be able to expand the business Logosol have decided to increase exports, their target markets are the US, Russia, Germany and Norway. The expansion has mainly been through subsidiaries situated on the abroad markets. The subsidiaries have done poor results and that has influenced the whole company. CEO Bengt-Olov Byström made a decision to sell out the units to the people who worked in the business.

Globalization allows companies to expand and establish themselves in other markets, which can have unexpected consequences for those who are not aware of the controversy or sacrifices that are required, and Gothenburg, Sweden is not an exception. The study has focused on two institutional theories that can explain whathappens when a foreign direct investment takes place, Institutional work and Institutional duality. The study was conducted at Business Region Gothenburg and the interviews took place at department of establishment and investment. The result shows that to overcome institutional barriers they use networking, relations, and marketing of the region of Gothenburg as examples. The paper also argues that by performing some sort of institutional work, institutional duality occurs..

This master thesis has been a pilot study preceding a forthcoming project of a larger scale with the long term objective to separate the direct effect of added nitrogen on soil processes from indirect effects via trees. The aim of this study has been to investigate the allocation of nitrogen following direct injection of liquid solutions into the xylem of 40 year old Norway spruce. The field site is located at Flakaliden (64°07?N, 19°27?E), approximately 60 km northwest of Umeå, Sweden. A total of 18 trees were selected for treatment, equally divided between three treatments, potassium nitrate, glutamine and water (control).

Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.

Through semi-structured interviews with 8 school photographers and 10 parents,this study attempted to clarify what photographers and parents of children(aged 1?5) in preschool think of photography business in the current situationprovides retouching children?s school photographs and what they considers tobe acceptable. The result shows that companies do not offer photo retouchingfrequent, but performs this service at the direct request of the customer. Themajority of parents agreed that dirt and food was accepted to be removed fromthe photograph, and that this does not affect the child's self image. The photographersbelieve that one should be very careful when it comes to children andretouching, and that the debate is important..

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

The objective of this entire essay, founded on nineteen interviews of poetry readers at thepublic library in Borås, is to ascertain why people do read poetry. But in addition to examinewhat sort of people who enjoy poetry, as well as what they appear to get out of their exercise.I have also put together the position of the poetry reader as a customer of the library.The summary of contents is primarily based on direct quotations of the interviews, and doesnot reflect any generally applicable facts about poetry readers. I am only trying to focus on thethoughts and sentiments on poetry experienced by a few randomly selected individuals. DanAndersson, Karin Boye, Nils Ferlin and Gustaf Fröding were stated as favourites by many.The only thing in common subsequently found by those interviewed was a great affection forliterature and a diligent usage of the library..

Optimization of soil tillage and crop rotation is important in many aspects, but particularly in maximizing profit margins. Since the economic outcome is usually decisive, it can be interesting to study different combinations of soil tillage systems and crop rotations in order to identify the maximum economic outcome. How a crop functions in a particular tillage system determines whether it is profitable to grow that crop. Different tillage systems affect the soil and its processes in different ways. Reduced tillage often works best on weak-structured heavy clays and on silty clays.

AbstractThe number of natural disasters are increasing. Disaster relief today is improving, but not enough.The purpose of my graduation paper is to present a new solution to shelters. It?s important to remember the human, social and environmental aspects when designing a shelter for disaster relief. Each group within the population has to be able to use the shelter and benefit from it.

I dagens konsumentsamhälle växer hela tiden utbudet av varor och tjänster att välja mellan och därmed växer även konkurrensen mellan de olika företag som finns ute på marknaden.Utvecklingen inom direktmarknadsföringen går snabbt framåt och med framstegen inom området kommer det även fram nya sätt att nå kunderna. Individanpassade erbjudande är ett relativt nytt sätt för företagen att arbeta med i sin marknadsföring vilket gör det extra viktigt för företagen att kontrollera hur deras erbjudanden tas emot av deras kunder.Det finns många fördelar med att använda sig av personanpassad DM men självkart kan det också uppstå problem vid användandet av den här typen av erbjudanden. Ett av de främsta problemen är att det kan inkräkta den personliga integriteten hos den som mottar dem.Vår studie är en fallstudie där vi valt att inrikta oss på ICA och hur de arbetar med sin DM. Vi har valt att göra en kundundersökning med respondenter som har ICA-kort, där vi ställer frågor kring kundernas uppfattning av företagets lagring av köpbeteende och anpassade erbjudanden. Genom att göra en intervju med vår kontaktperson på företaget som har en ledande position på ICA:s marknadsavdelning, har vi fått information som hjälpt oss besvara en del av vår problemfrågeställning.Vårt syfte med studien är att undersöka och beskriva hur ICA arbetar med sin direktmarknadsföring.