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?.

To be able to plan for the expansion of a town, one needs a vision of the future appear-ance of the town. It is the current issues (social situation, supply and demand, political control etc.) which decide what the ideal for town planning is. This is turn is the steering factor of the physical structure of the town. Therefore, the town's structure is decided by these ideals.In this report, I will present planning ideals that have historically been, and which criticisms that have been directed towards them. With reference to these issues, I will present those guidelines and ideals we have today for planning of our towns.

The aim of this study was to describe and analyse the constructions andinterplay of gender, ethnicity and sexuality between female and male careworkersand residents in a nursing home. To explore this from a qualitativeeveryday life?s approach, material was collected through participating observations,interviews, and informal conversation with careworkers and residents.The result points out that historical patterns of gender and caring relatedto this context still matter and affect both careworkers and residents. Forexample, female careworkers talked about the concept of caring as a genuinefemale experience, while male careworkers, who were in a minority, insteadtalked about caring in more gender-neutral words. The result also indicatesthat a larger number of male careworkers not necessarily leads to a highergrade of gender equality.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

Internet access has been a part of the range in public libraries for approximately a decade. The Swedish municipals, in charge of the public libraries, and the libraries themselves, have a great deal of saying in how they should be run, what to offer the public, how many hours they have to stay open etcetera. The Library law is very vague on many things, including public Internet access. Even though Sweden is ranked as first runner up worldwide when it comes to Internet penetration among the population (Internet World Stats 2007), approximately twenty percent in the 16-74 age group does not have Internet access at home, at work or at school (SCB 2006a). In this master thesis we try to determine, through personal interviews, how six of those in charge feel about Internet at their libraries, all located in medium-sized municipals (20 000 ? 40 000 inhabitants), why they have chosen the rules and regulations they have and their thoughts about what they consider to be the most important assignment of public libraries.

Syftet med denna uppsats är att undersöka Peterhof och Drottningholm, två formella 16-1700-talsparker, i fråga om deras karakteristiska element och strukturer/övergripande planering. Peterhof och Drottningholm valdes som undersökningsobjekt eftersom båda parkerna har en anknytning till samma tid och en gemensam historia som respektive rikes kungliga parker. Det faktum att båda var exempel på parker långt från sina ursprungliga inspirationskällor har också gjort jämförelsen intressant att genomföra. Min metod är att jämföra parkerna genom att göra litteraturstudier och att på plats undersöka karakteristiska element, strukturer och övergripande planering. En tabell görs med hjälp av Anna-Maria Blennows Europas Trädgårdar (2009) och utgör grunden för vad som undersöks i de två parkerna.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Background: Cancer is the most common cause of death among children in Sweden. The disease and the treatment cause suffering among the children, which also affects their parents. Research has shown that parents of children with cancer have poorer health. It is the nurse?s responsebility to help, not only the child, but also the parents in their difficult situation.

During the end of the nineteenth century and the beginning of the twentieth century Sweden experienced social changes. The proceeding industrialization led to a process of urbanization where people were forced, more or less, in to the cities to find work. The traditional agricultural self-sufficiency society was successively replaced by salaried employment. This meant that family and home was no longer the major centre of production, nurturance and care. In order to support themselves and their families, even women applied for industrial work.

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.

Permaculture is a design system that aims at developing sustainable human settlements and self-maintained agriculture; it may also be used for community planning. The design system of permaculture aims at mimicking a natural ecosystem; this gives the advantage to make use of all the connections and mechanisms that exist in such a system.The purpose of this bachelor thesis was to compile and spread scientific information regarding five different themes within the areas of ecology, environmental science and permaculture. This was achieved through cooperation with the permaculture inspired Ecovillage Suberbyn in southern Gotland. Information about the central parts of a permaculture ecovillage was used as material for a series of signposts that will be located around the ecovillage Suderbyn. The five selected themes were: An overview of permaculture, The forest garden, The pond, Composting and The use of human excrement and urine..

 Syftet med denna uppsats är att belysa fenomenet homestaging i teori och praktik, med huvudinriktning på geografisk betydelse. Begreppet homestaging skapades på 1970-talet i USA och har funnits i Sverige sedan slutet av 1990-talet, men det är först på 2000-talet som det har blivit ett allmänt begrepp. Vi har för avsikt att jämföra homestagingens betydelse i ett litet samhälle, en mellanstor stad och en större stad. Då vi även är nyfikna på om det finns en geografisk skillnad, valde vi även att jämföra två likvärda orter i norra och södra Sverige. Vi har gjort enkätundersökningar på tre mäklarfirmors kontor i Ljusdal, Gävle, Stockholm och Vimmerby, för att ta reda på om de använder sig av homestaging och vad de har för tankar kring fenomenet. Vi valde dessa fastighetsmäklarfirmor då de har kontor på samtliga fyra orter vi valt att titta närmare på, och för att de har en relativt stor marknadsandel.Vi har även intervjuat tre kvinnor som arbetar med homestaging för att ta del av deras arbetssätt, syn på yrket och dess framtid. I uppsatsen belyser vi också homestaging som en upplevelse och hur bostadsspekulanter kan påverkas med hjälp av ?upplevelserummet?. Begreppet avdragsrätt och hur tilläggstjänster behandlas skatterättsligt, granskas även i uppsatsen..

The purpose with this final paper was to examine how the collaboration between parents and teachers can manifest itself. With collaboration, we mean the dialogue that has to exist between parents and teachers in regards to e.g. how well informed the parents are about the regulated principles on which the education plan is built on, and in which way they can take part in and influence the system. This is to empathize on the fact that a good collaboration between parents and teachers help create a good foundation for the pupil?s ability to learn.The method that we have used are questionnaires given to parents and teachers along with studies of literature both as means of furthering our studies as well as a basis for the design of the questionnaires.

BackgroundMigraine is a comprehensive endemic disease who is affecting both women and men, but with higher prevalence among women because of hormonal factors. Risk factors for the disease are female gender, hereditariness, depression and socio-economic factors. Migraine can be triggered by factors like stress, menstruation, irregular routines for sleep and unbalanced meals and diet. Migraine is a condition that causes a big suffering for the affected individuals.AimThe aim of this study was to describe individuals' experiences of how migraine is affecting the daily life, out of the aspects like working life, family life and social life.MethodA literature overview was maintained, and eight qualitative studies and two quantitative studies between the years 2003- 2014 were analyzed.ResultsThe analysis of the articles lead to one main theme; "Guilt, compensating and restrictions" and seven subthemes "Not being able to perform their best", "Met with incomprehension", "Not being able to take care of home and children", "Not enough", "Avoiding activities", "Always be prepared" and "Living with restrictions".ConclusionMigraine is affecting the daily life among these individuals in a great extent. The disease makes it hard to perform well at work.