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?.

The aim of this Master's thesis is to study whether bibliometrics can serve as a method to analyse the humanities.To investigate this a literature study was conducted that examined previous studies concerning bibliometrics and the humanities. Furthermore a bibliometric analysis of comparative literature was carried out. These research findings were then further examined through the perspective of theories on intellectual and social organization of the scienceThe bibliometrical study includes 38 literature journals (11 855 articles in total) which were downloaded from ISI's Web of Science. The material was analysed by using co-citation analysis and co-word analysis. The results of the study are presented in five co-citation maps.

Romanization as a method in the bibliographic environment makes retrieval difficult in many aspects. The object of this thesis is to illustrate the importance and the possibility to include non-Roman script in the records of the library catalogue. The questions at issue are about the consequences of romanization, the technical requirements for implementing non-Roman script, and bibliographical resources that have been developed during the last 20 years. The thesis is based on a literature study and correspondence with people who are familiar with the subject. The thesis points out that Romanization causes information to be distorted in various ways and is inconsistent with the requirements of exactitude in bibliographic control.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

According to the national curriculum guidelines for elementary school, preschool and after-school 2011, (i.e. Lgr11), the Swedish school is based on a democratic foundation. Schools should prepare students to develop an understanding and acceptance of cultural diversity not only in the society as a whole but also how this should be reflected in the morals and ethics between us. The purpose of this study was to describe how teachers in multicultural schools perceptions and experiences on teaching pupils with diverse immigrant origin, and how they apply these cultural expression in practice.In particular, I focus on four teachers in multicultural schools and how they reason about applying cultural expressions that are transmitted at these schools and by them. Explicitly, I review how from policy documents and their own personal pedagogic are reflected in the actual teaching.

AbstractThe purpose of this minor thesis is to describe and systematize the Swedish debate about Sweden?s participation in the defence community of the European Union. Should Sweden take part of this or not? My aim is to describe the debate in a structured and legible way, so that the reader can get a comprehensive picture. The questions of the study are:· Which actors join in the Swedish debate about Sweden?s military participation in the EU:s defensive community; the possible common defence of the EU and the EU:s military crisis management?· Which arguments are delivered (for and against) in the debate?To be able to fulfil the aim of this study I have done an argumentation analysis.

Stil och identitet är två viktiga begrepp i ungdomars utveckling. I dagens samhälle har ungdomsperioden blivit längre och det är viktigare än någonsin att uttrycka sin personliga stil och på så sätt visa vem man är. I identitetsarbetet söker man tillhörighet till vissa grupper samtidigt som man vill särskilja sig från andra. I och med detta så skapas olika stilar där kläder, musik, fritidsintressen och kompisar är viktiga identitetsmarkörer.Detta ämnesområde intresserar mig mycket och jag har således valt att undersöka vad stil innebär för ett antal flickor i tonåren och hur de anser att de och andra individer i deras omgivning uttrycker sin stil. Vidare har jag valt att undersöka förhållandet mellan stil och identitet.Min metod innefattar litteraturstudier samt intervjuer med sex flickor i år 8.

This thesis deals with the concept of soft balancing, traditionally defined as the diplomatic means of restraining a dominant state's ability to exercise its military power. As the dominant power in today's unipolar system, the United States, and other states? behaviour towards it, is the focus of analysis. The aim of this thesis is to explore the possibilities of developing the concept of soft balancing so as to include strategies to restrain also the political and economic capabilities of a dominant power. The thesis also considers the possibilities of soft balancing that small states ? to a large extent overlooked in existing theories on the subject - can possess.As a state with policies that aim to reduce the U.S.

FDI har sedan början på 80-talet växt sig allt större och blivit en av de viktigaste tillgångarna till finansiellt och fysiskt kapital i världen. FDI har enligt många studier en viktig funktion för ett lands ekonomiska utveckling, detta gäller främst för outvecklade länder men också utvecklade länder. Studiens mål var att hitta viktiga faktorer som påverkade FDI inflöde till Sub-Sahara regionen. Den empiriska analysen gjordes med hjälp av en OLS regressionsmodell och hade 42 observationer sammanlagt. Huvudvariabeln var FDI/BNP.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Engelfors Trilogy is a three-part fantasy novel consisting of Circle, Fire and The key, written by Mats Strandberg and Sara Bergmark Elfgrens. Circle was nominated for the August Prize award 2011, which is a literary prize awarded each year. The book has also been translated into 25 different languages. Fire came out in August 2013 and is the part of the novel that I will concentrate on in these theses. What I will do in this paper is a queer feminist analysis of the novel's main characters in the book Fire.

Syfte: Studien syftar till att undersöka internationaliseringsprocessen hos svenska sjukvårds-och omsorgsföretag som tillhandahåller sjukvårdstjänster. Dessutom kommer studien att undersöka svårigheter, möjligheter och framtidsutsikter i samband med sjukvårds-och omsorgsföretagens internationalisering.Metod: Denna studie har genomförts genom tillämpningen av en kvalitativ metod och en deduktiv ansats. Informationen hämtad från studiens primärdata och sekundärdata har varit grunden för undersökningens analys och slutsats.Slutsats: Företagens internationaliseringsprocess har sett olika ut beroende på företagens struktur och hur de arbetar med sjukvård och omsorg vilket lett till olika val av strategi. Svårigheterna har varit i form av skillnader i lagar, regler, kultur och olika sjukvårdssystem som finns i olika länder. Den största möjligheten från en internationalisering har varit förvärv av ny kunskap och kunskapsutbytet mellan länder.

Syftet med denna uppsats är att undersöka hur utlandsfödda gymnasielever ser på yrken och den egna framtiden på arbetsmarknaden. Den teoretiska utgångspunkten för att undersöka detta är Brown´s teori om kulturella värderingar och arbetsvärderingar som styr individer i deras karriärsval. Metoden som uppsatsen bygger på är kvantitativ, enkäter har delats ut till utlandsfödda gymnasielever på två olika skolor i stockholmsområdet. I resultatet framgår att yrken med hög status är de yrken som traditionellt sätt har hög status och är välkända yrken internationellt. En slutstats som kan dras är att vid en begränsad kunskap om arbetsmarknaden sker karriärutvecklingen genom en samverkan mellan värderingar och sociala faktorer.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.