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?.

Vad ledningen gör för att öka vårdcentralens attraktionskraft genom att involvera personalen för ett ökat patientbemötande - en komparativ studie mellan offentlig och privat primärvård i Karlskronas närområde..

Hype är inte ett nytt fenomen. Historiskt sett kan man identifiera flera produktlanseringar som lyckats skapa en hype bland människor. Vare sig det handlar om en spontan reaktion eller skicklig marknadsföring återstår det faktum att vissa produkter sprids betydligt mer än andra. Detta tycks leda till ett speciellt beteende hos konsumenterna..

The personal brand derives from the marketing brand, and argues that a person can take control over other people?s perceptions about him or her. The personal brand can benefit the person but it can also give advantages to his or her company. The interest in, and the purpose of the personal brand, has increased the last ten years. Leaders of large companies in Sweden consider it to be of utmost importance to have an influence on their co-workers.

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.

Genom en enkätundersökning till konsumenter har vi kommit fram till att det är lägre kostnader, bättre information och bättre täckning som är de optimala faktorerna för 3G-operatörerna att kunna locka till sig fler konsumenter. .

Jag har studerat det fenomen som i teorin kallas för kanalkonflikter. Jag har genomfört en kvalitativ undersökning. Undersökningen har utformats genom intervjuer på 4 oberoende företag av skiftande storlek. Teoriavsnittet innehåller teorier om marknadsföringsstrategier, e-commercestrategier samt kanalkonflikter. Analysen har skett genom att jag har jämfört teori med empiri.

It has become increasingly common for cities and municipalities to take greater account of the place marketing, and to see the physical location as a brand. An early step in this process is to make the image measurements of the place, in order to develop better marketing strategies. A method often used in tourism research for this type of measurements is Etchner and Ritchie's theoretical framework. The framework is initially designed to measure visitor's image of a tourist destination.Almost all previous research in this area is based on the visitor's perspective, but Olofsson and Skredsvik have used this framework to measure a location's image among the residents. They feel that the residents of a place can be seen as ambassadors of the place because they know the site well.

In order to stay competitive and to be the first choice for customers in a world driven by a high level of competitive advantage, it is important for companies to stay ahead of the competition by conducting thorough market research. Even if this tends to be the case, many products still fail when reaching the market, leaving companies with great losses. The reason for this could be that the development of existing research methods has stagnated, or that they simply lack the ability to find the true answer as to what intentions underlie consumer?s decision making when shopping. Many believe that a new method is desired in order to get a better picture of what customers really think.

This study is about how older people are portrayed in TV- commercials, and what those images are saying about senior citizens as consumers. I?ve chosen two of Sweden?s most popular TV channels that are broadcasting commercials and from those two channels recorded commercials in a period of one week, three times a day (morning, afternoon and evening/night). My purpose with this study was to see when older people stared in commercials, which kind of merchandises they were marketing, in which manor they acted out their roles, and (if possible) say something about the elderly people as consumers..

Ett examensarbete om modebloggar för herrar/män. Hur ska modebloggen utformas för att uppfattas som en effektiv informations- och kommunikationskanal? Vilka betydelsefulla säljande argument är särskilt intressanta i modebloggar för män? Hur skall bloggen kommuniceras för att attrahera många läsare och aktiva deltagare?Vi har studerat om det finns ett behov av modebloggar hos män.A thesis about fashion blogs for men..

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).

Syfte: Syftet med uppsatsen är att kartlägga hur ett tänkbart samband mellan mode och varumärke kan se ut i modeföretag. Metod: En kvalitativ studie med ett abduktivt angreppssätt. Slutsatser: Sambandet mellan mode och marknadsföring i modeföretag är mycket starkt, även om branschen i sig, historiskt sett inte agerat som om så vore fallet. Centrala faktorer för modeföretagen med ett starkt samband i just dessa två begrepp är bl.a.: ? Överexponeringsproblematiken, det faktum att varumärken kan förbrukas.

When a company seeks to enter a new market, the multiple choices of possible new business relationships exist. Further, establishing new relationships is a time-consuming procedure associated with high uncertainty and high costs. Hence, if the firm does not succeed in pinpointing the most suitable business partners to collaborate with, the firm may both forfeit other possible good relationships, as well as resources invested. Based on this notion the aim of this thesis is to explore how a manufacturing company can base the selection of future dealership Business-to-Business partners by evaluating indicators of a possible business relationship?s potential to become successful. The choice of focusing on the Business-to-Business relationship between a manufacturer and a dealership company originates from being influenced by the issues facing the Swedish agricultural machinery manufacturer Väderstad-Verken AB, who is putting attention to explore the US market.

This study has been conducted with the purpose to examine the marketing effects of waiting lines on the customer- and brand experience. Our ambition has been to describe how the waiting line can be used to heighten the positive experiences. The study has had a qualitative, as well as an inductive approach towards the subject. The study is mainly based on nine interviews with a total of ten respondents employed at nine different companies relevant to the subject. In the final chapter of this study we present our results and conclusions..