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?.

Syftet med studien var att undersöka varför könsutredningsprocesserna i Sverige respektive Argentina ser så olika ut, det vill säga vikten av att diagnostisera transsexualism eller ej. Detta gjorde jag genom en komaprativ studie där jag samlade information om könsutredningsprocesserna i de båda länderna. Mina frågeställningar var: * Hur ser utredningsprocessen ut gällande juridiskt könsbyte och könskorrigering i Sverige respektive Argentina? * Vad innebär Argentinas lag kring byte av juridiskt och fysiskt kön i praktiken? * Vilken betydelse tillskriver mina informanter diagnostisering gällande transsexualism? * Hur kan utredningsprocesserna tolkas utifrån mina valda teorier? Jag intervjuade aktivister inom HBTQ-rörelsen i Argentina som stått bakom den nya identitetslagen samt en könsutredare i Buenos Aires. Mina svenska informanter var alla könsutredare. I både Sverige och Argentina tillhandahåller staten sina medborgare identiteshandlingar, behandlingar samt könskorrigerande ingrepp enligt önskemål.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

CFC lagstiftningen har i syfte att förhindra eller försvåra skatteplanering genom transaktioner med lågbeskattade utländska juridiska personer som leder till att skattebasen i Sverige minskar. Lagstiftningen innebär att en delägare i ett lågbe-skattat utländskt bolag kan beskattas löpande för sin andel av det överskott som uppkommer. Efter EU- domstolens dom i Cadbury Schweppes målet 2006 , införde regeringen en ny undantagsregel i 39a kap. 7a § IL för att harmonisera de svenska CFC reglerna med EU rätten. Undantagsregeln gav delägaren i CFC bolaget en möjlighet att undvika CFC beskattning om denne kunde bevisa att bolaget hade en ?verklig etablering från vilken en affärsmässigt motiverad verksamhet bedrivs.? Den ordalydelsen som införlivades i svensk rätt skiljde sig från den som angavs av EU domstolens i Cadbury Schweppes målet.

South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.

The development of our time, is due to great progresses in technology and an enormous ex-plosion of knowledge, has lead to an increased effort of our attention as a result of a boundless torrent of information . Higher productivity and efficiency in our workplaces and homes crea-tes fewer opportunities for rest, leading to a community where stress has become a national disease. Recreation is an important part of our lives in order to be able to deal with stress and is now considered to be an essential resource when it comes to sustainable development. Green spaces are therefore today viewed to play a considerable roll for the national health. Nature has proven to have positive influence on man which leads to a decrease in blood pressure, an increase in power of concentration and lowered production of stress hormones.

Title: Kvarteret Tvättstugan, an apartment building with massive wood construction. A thesis about acoustic and fire requirements and a comparison of energy and moisture aspects. Earlier restrictions in the Swedish legislation have resulted that only a small percentage of the apartment buildings that have been built are designed with a massive wood construction. It has been allowed to build unrestricted with wood since 1994 as long as the function of requirements are fulfilled. This change in the rules together with the great environmental benefits of wood has led to that more companies choose to build apartment buildings with wood. One of these companies is Folkhem Production AB.

Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. I kort innebär de svenska CFC-reglerna en möjlighet att beskatta ägaren till ett i utlandet beläget CFC-bolag löpande för dess inkomster från CFC-bolaget.EG-domstolens dom Cadbury Schweppes föranledde att flera av medlemsländerna, däribland Sverige tvingades ändra sina CFC-lagstiftningar. EG-domstolen konstaterade att CFC-lagstiftning utgör en inskränkning av etableringsfriheten och skall förbjudas såvida CFC-bolaget inte utgör ett rent konstlat upplägg och då etableringen sker i syfte att undvika nationell skatt. CFC-beskattning får inte vidtas om det kan visas att det föreligger en verklig etablering från vilken det bedrivs en faktisk ekonomisk verksamhet.

Industries with energy costs as a large proportion of their total costs are greatly affected by the instruments deployed to cope with the Swedish climate and energy policy goals. With energy costs representing more than 30 % of the total costs, tomato cultivators are one of the affected industries. In order to remain competitive with other countries, a more resource- and cost-efficient cultivation of tomatoes in greenhouses is desirable in Sweden. Based on the concept of industrial symbiosis, this study investigates the prerequisites for a resource-efficient production of locally grown tomatoes in Sweden through the utilization of low grade industrial waste heat. The study is based on the foundry industry as the supplier of waste heat.To investigate the environmental, technical and economic potential of the exchange of waste heat, a comparative life cycle assessment, an inventory of the supply of industrial waste heat in Sweden, a compilation of potential technologies for the recovery of low grade industrial waste heat for heating greenhouses and a comparative life-cycle cost calculation were carried out.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Sedan 2002 har alla veterinärer i Sverige anmälningsplikt vid misstanke om brott mot djurskyddslagen. Syftet med detta arbete var att undersöka vilken inställning veterinärer anställda av Jordbruksverket inom Distriktsveterinärerna hade till anmälningsplikten, och mer specifikt vilka faktorer som påverkar denna inställning. I uppsatsen tittar jag även på några av de etiska resonemang som underbygger veterinärernas ställningstagande, framför allt vad gäller hur man balanserar djurets och djurägarens intressen. Undersökningen använde sig av kvalitativ metod och är utförd genom djupintervjuer med tio distriktsveterinärer på olika orter i Sverige. Tillvägagångssättet betonar beskrivning och tolkning snarare än analys och mätning och valdes då denna studie saknar föregångare; det saknas material att formulera hypoteser utifrån. Resultatet visade på att anmälningsplikten ansågs vara bra och ett viktigt verktyg, men ett verktyg som bara fick användas efter noggrann eftertanke och bedömning av konsekvenserna.

Arbetsmarknaden är idag ansträngd. Faktorer såsom effektivisering av organisationer, skepsis mot att nyanställa samt hög arbetslöshet medför att konkurrensen om arbetena har ökat. Därtill är sjukskrivningstalet högt. Långvarig sjukskrivning kan medföra mänskligt lidande bland annat på grund av att individen kan uppleva känslor av utanförskap samt otrygghet som ett resultat av att denne går miste om den gemenskap som vanligtvis återfinns på arbetsplatsen. Hög sjukfrånvaro genererar samtidigt höga kostnader för den statliga kassan.

The aim and purpose with this essay is to identify the natural conditions of the New Orleans City region, and to establish an understanding of the disastrous event of Hurricane Katrina in August 2005. Who lived in this area and how did this event affect the outcome of the disaster?The theory is based on two Swedish human geographers Torsten Hägerstrand and Thomas Lundén, and their theories on regional geography and political geography, also regarded as ?geopolitics?. Regional and Political Geography are explained as the relation between state and territory, power over the territory and the variables that affect the relations on different levels such as; economy, culture, technology, demography and communication.The author decided to use the quantitative method in the process of research, the essay underwent an overall analyzes of the media settings, articles, written literature and documentaries. The author has been very critical to the material and data that was presented by the American authorities, media and non governmental organisations.New Orleans City?s topography is unique in the matter that the city is constructed on a delta area, the Mississippi River, Missouri and Ohio River systems are all connected in New Orleans.

Accessibility is today a topic of high current interest. It is a requirement for equality and a democracy question. By the year 2010, easy measured hindrances in all of Sweden's municipalities should be cleared away; this is stated in Swedish law. The physical accessibility to our public places is particularly important for functionally disabled people since it affects their possibilities to be outdoors and also their participation in society. When designing these places, it is difficult to find solutions that fit everybody, especially since good accessibility not only should fulfill all physical requirements of accessibility but also values of experience.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.