I de flesta medlemsstater kan vinster och förluster som uppkommer i samma koncern utjämnas om bolagen i koncernen är belägna i samma medlemsstat. Den typen av utjämning utsträcker sig inte i allmänhet till en koncern etablerad i flera medlemsstater. Eftersom en EU-harmonisering vid gränsöverskridande förlustutjämning saknas, riskerar vinster och förluster inom en koncern att hamna mellan olika skattelagstiftningar. Det medför i sin tur att förlustutjämning inom en koncern inskränks till den medlemsstat där vinsten eller förlusten uppstår. En koncern etablerad i flera medlemsstater riskerar härmed att beskattas högre än deras sammanlagda resultat på EU-nivå.Problemet med gränsöverskridande förlustutjämning är inte begränsat till att endast avse koncerner belägna i flera medlemsstater utan omfattar även företag med ett fast driftsställe i en annan medlemsstat än sin hemviststat.

This study sheds light on the firm-lifecycle and the impact of leadership and how itdevelops negatively when the entrepreneurial firm becomes administrative andmanagerial. The ambivalent fact is that the firm, when growing in size, need to becomemore managerial, though without undermining the previously entrepreneurial mind-setthat pervade the organization. The term corporate entrepreneurship has emerged andcomprises that the firm can continue to be entrepreneurial in the managerial stage. Thatis to resume the firm?s work to keep innovative.

This report addresses the growing need to adapt the medical healthcare to the new possibilities that can be accomplished by incorporating a web aspect to the personal treatment plans of patients. It describes what implementations that need to be considered in order to successfully convert to a partially web-based treatment.The report also reflects the potential economical gain that can be made by keeping the communication between the patient and the doctor frequent. It also takes into account the personal gain to the patient by increased feedback and easier ways to communicate with their attending physician and thereby increasing the quality of their healthcare and service.The construction of a prototype of the system required is also included in the report as a description of construction and functionality of the prototype along with results and estimated outcome..

Polisens befogenheter att använda våld är unika och i Sverige är polisen rutinmässigt beväpnad för att om det krävs kunna använda den yttersta graden av våld, att döda en annan människa. Den norska polisen har samma befogenheter när det gäller våldsanvändning men man har i Norge valt att inte ha en fast beväpnad poliskår. Syftet med detta arbete är att belysa olikheterna mellan Sveriges och Norges vapenanvändning inom polisen. Vi har även undersökt vilket lands modell som är att föredra ur ett trygghetsperspektiv för den enskilda polisen och allmänheten. För att besvara våra frågeställningar har vi läst publicerad litteratur i ämnet.

China is one of the fastest growing markets of today and attracts billions of dollars in foreign direct investments. Swedish companies have not been late to follow and operate on the Chinese market driven by opportunities in sales, production, and sourcing. However, there has been limited research made on how and why Swedish companies extend their sourcing efforts in China. By combining research within the internationalization of export activities, concepts from global sourcing, and gathered empirical data from leading Swedish companies operating in China, the thesis develops a framework for analyzing the internationalization process of sourcing in China..

The aim of this report was to investigate the hypothesis that Norway spruce (Picea abies L. Karst), planted on poor ?Scots pine? stands will not have sustained growth during the whole rotation, due to water deficit in the closed stands. In order to investigate this hypothesis, data from 10 Norway spruce stands in southern-eastern Sweden were collected. In 10 plots in each stand, diameter and breast heights were measured on every tree.

Syftet med uppsatsen är att genom en fallstudie titta på TV4 Sveriges säljprocess av deras annonspaket Sumo, genom en modell bearbetad utifrån Roger Bests (2005) andelsutvecklingsträd (eng. Share Development Tree) samt marknadsföringssmixen (eng. Marketing Mix)utifrån Kotler et al. (2002).Metod: Metoden som har använts i denna uppsats är kvalitativ, då syftet var att göra en fallstudie av ett företag. En personlig semistrukturerad intervju med bandspelare genomfördes och två intervjuer via e-post gjordes då dessa två respondenter inte hade tid att träffas personligen.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

This is a 15 hp (10 p) thesis in biology at the programme for Horticulture Management at the Swedish University of Agricultural Sciences, Alnarp. In this literature study we have processed, reviewed and arranged facts and research, to make it more available for those who want to know more about establishment or cultivation of mosses. Our client is Fredriksdal?s Museums and Gardens in Helsingborg who are planning to establish a moss garden. The information is meant to be used by Fredriksdal and other similar facilities.

In a dynamic and unpredictable reality, either rigid structures or silo architectures areappropriate ways to organize an agile organization. This thesis enlightens these relationsbetween Service Oriented Architecture (SOA) and an organization who acts in a varied andconstantly changing business environment. In other words, this thesis enlightens the question:?How suitable is SOA to organize the enterprise who will meet a constantly changing andheterogenic business environment?.The thesis presents a model where an efficient organization must be agile to be able to actquickly in the business environments with constantly changing desires, needs, expectations,desires etc. According to the same model a Service Oriented Architecture organizes theenterprise elements such as processes, resources, competences, responsibilities, informationsystems etc.

A growing problem in Swedish herbicide free agriculture, the Canadian thistle has been the object of several new trials, seeking methods for non-chemical weed control. The new trials have mainly confirmed earlier experiences; that the most successful methods of control are springtime ploughing, repeated cutting and competition from a stout crop. Row hoeing has also been proven effective. As opposed to earlier recommendations, half season fallow has shown to be a risky and often ineffective method of control. Trials regarding biological methods have shown that above others thistle rust (Puccinia punctiformis) may have the potential of controlling Canadian thistle the future. .

Visualization is a rapidly growing area of computer graphics. Due to the very progressive development of computer technology and especially 3D-graphic boards yesterdays imagination of visualizations, today is a reality. At Saab Bofors Dynamics in Linköping missile systems are developed. Through the development, different subsystems are simulated before the manufacturing starts. The results of these simulations have to be visualized to get a meaning.

Direct marketing is an area within marketing that is growing rapidly. Many companies has realised the benefits of using direct marketing, such as receiving direct response from customers and gaining a better customer relation. The growth within direct marketing means that traditional mass marketing today face harder competition than ever. This thesis examines and look in to three well recognised Swedish companies use of direct marketing. Our main purpose is to establish how companies spend their marketing budget between direct marketing and traditional marketing activities.

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

To identify and evaluate apple cultivars is not an easy task, since the taste and appearances of the fruit are affected by where the apple tree grows. At the Balsgård new apple gene bank there is a unique and interesting collection of over 260 different cultivars from all over the world. To find out if these cultivars are consistent with previously published descriptions, the fruit was evaluated for some of the cultivars. Among the evaluated cultivars some were selected that could be suitable for cultivation and/or fruit breeding. A few cultivars were in addition analyzed at a consumer evaluation at the Kivik apple market where visitors could vote for the most beautiful apple and the best taste.