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?.

Den här kandidatuppsatsen inom ämnet landsbygdsutveckling syftar till att förstå drivkrafterna bakom socialt företagande på landsbygden. Detta syfte leder även in på andra begrepp så som kontext och värdeskapande vilka diskuteras i uppsatsen. Den empiriska undersökningen har gjorts med utgångspunkt i ett företag beläget i Östervåla, Heby kommun, där jag under drygt en arbetsvecka samlade in materialet, vilket fokuserar på att besvara syftet med uppsatsen. Det empiriska materialet tolkas sedan utifrån teorier och tidigare forskning kring entreprenörskap, kontext och värdeskapande. Analysens tyngdpunkter ligger på att försöka förstå hur entreprenörskap, kontext och värdeskapande samverkar..

A dilemma often met by entrepreneurs is whether or not to share information about their business ideas in order to increase the probability for success. The reason for sharing information is presumed to be an increased ability to develop the business idea, whereas the reason for maintaining secrecy would be to protect the idea from being stolen. Common as this dilemma is in practice, it is not very well covered in the entrepreneurial theories. The purpose of this thesis is to elaborate the theories in this subject by investigating an entrepreneurial case. The case shows that one possible solution to the dilemma is a situation-based information sharing.

This essay is about boundaries between, "us and them", in the Swedish culture and immigrant culture in Sweden. The focus is to examine the political interest of the citizens to understand other ethnic cultures who lives in Sweden. One question concerns how the borderlines between different cultures has been painted partly through blogs but also by the media. Is this a result of ignorance or does it depends because of the influence of certain individuals. To find this out, I will study various electronic sources such as blogs, forums and news articles.

An effective Integration policy is important in Sweden while our government has decided and committed to be a country where everybody will be given the same opportunities. There is a greater awareness in today?s society of integration policy goals such as equal rights, responsibilities and opportunities for all. In a number of areas, however, the disparities between immigrants and Swedish-born citizens are still too large.The Swedish Riksdag decided on integration policy in 1997. The main task for this thesis will be to examine the motive behind the Government's decision to revoke immigrations policy and introduce integration policy.

Sverige avsätter idag över en miljard kronor på att hjälpa arbetslösa att starta eget och därmed bli entreprenörer. Hög self-efficacy är en grundförutsättning för att lyckas som entreprenör och våra erfarenheter av att lyckas är den enskilt största källan till self-efficacy. Miljön som arbetslös är både fysiskt och psykiskt påfrestande och ofta kantad av motgångar, något som i teorin skulle kunna leda till sänkt self-efficacy. Studiens syfte var att undersöka om arbetslösas self-efficacy förändras med tiden de förblir arbetslösa. En enkätundersökning med 107 arbetslösa från en arbetsförmedling i Mellansverige genomfördes.

Incubators have grown more popular in recent years. Studies have shown that companies that have been part of an incubator grow faster and have a higher survival rate. The Swedish government realizes that this benefits the economy. Therefore they have started different funding programs in order to support the incubators. The thesis aims to explore the underlying reasons for why companies that have been part of an incubator often experience high growth.

SMF Skogsentreprenörerna is a nationwide organisation for Swedish forestry contractors. It has about 750 organised companies with somewhere around 1500 logging machines. These machines perform well over 50% of all yearly landed wood in Sweden. The members of SMF also performs more and more of other functions in Swedish professional forestry, such as soil scarification, planting and pre-commercial thinning of younger stands. In order to determine what major priorities SMF should focus on in the future a member survey was initialised and carried out by SMF together with Daniel Larsson-Snygg, student at the swedish university of agricultural sciences SLU. This report presents the result of this survey sent out to all members of SMF. It is intended to answer a number of questions about their entrepreneurship such as: What different kinds of work do these companies perform? How many machines and employees do they have? How old are the company owners and their employees? What are their thoughts about the future of their business? How well does SMF serve their members needs?.

Purpose This thesis tries to create an understanding of how male homosexual entrepreneurs, both as persons and as a concept, relates to the fact that entrepreneurship, as well as the society as a whole, is heteronormative. Moreover, it examines by what methods the male homosexual entrepreneurs cope with the seemingly paradox of a homosexual man who also is an entrepreneur. Method The method has been qualitative from a social construction-point of view. We have made semi-structured interviews with nine male homosexual entrepreneurs and structured the findings from the interviews with a computer programme and mind mapping techniques. We have compared the structured findings with theories, in an abducting manner, to find out an answer to the purpose of this thesis.

Aim: The study aims to investigate the distribution of grades between students in a practical subject and in a theoretical subject.The problem:What is the grade distribution in physical education and mathematics, with respect to gender, socioeconomic background, parental education, ethnicity, and physical activity?Method:To answer the aim of the study a quantitative method was chosen. As the collection method used was questionnaires to 620 students in the 9th grade in Stockholm. Of the 620 questionnaires, 597 questionnaires were used for the static analysis. The method of analysis used cross tables and logistic regression analysis.

Örebro UniversityThe Department Behavioural, Social, and Legal SciencesEducation of social workC-essay 41-60 pAbstractTitle: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants? access to the Swedish labour market.Authors: Emma Gustavsson and Sandra TjärnbergTutor: Rúna Baianstovu Deniz and Urban KarlssonToday many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants? access to the Swedish labour market.

The purpose with this essay is to enlighten the small business´ existence at times of expansion, identify threats and possibilities and also to try to find ways to encourage growth in the small business.To answer our purpose we carried out a literature study to later implement six interviews with small business leaders. We separated the companies into three categories; small business without employees, small business with 2-5 employees and small business with 6-10 employees.We confirm that the main reason why small business leaders think both once and twice before hireing new labour force are because of the high costs. The change in government has so far not given the small business what was promised, but there is still hope for improvement and simplification.The economic part of owning a company has been pointed out as the greatest threat in relation with expansion and the big responsibility in another persons possibilities to earn his/her living is also burdensome. The possibility to take on more work increases with the number of workers, which is positive..

The study is made in Nacka, a suburb of the capital of Sweden, Stockholm, and focuses on ?the parental school choice" that takes place when children start in first grade at the age of six. New differences in the number of pupils attending various municipal schools have appeared after reforms in the early 1990s giving parents free choice of elementary school for their children. Some schools are located in areas where most children have a middle class background, while others are placed in less attractive surroundings where the parents have a lower educational status, and are more often immigrants. Parents living in the latter kind of surroundings can now send their children to schools further off, but located in more attractive areas. This leads to some schools get an increasing number of pupils and others gets a decreasing.

Örebro UniversityThe Department Behavioural, Social, and Legal SciencesEducation of social workC-essay 41-60 pAbstractTitle: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants? access to the Swedish labour market.Authors: Emma Gustavsson and Sandra TjärnbergTutor: Rúna Baianstovu Deniz and Urban KarlssonToday many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants? access to the Swedish labour market.

In light of the European Union`s 2012 theme year: Active aging and solidarity between generations I wished to gain an understanding of weather elderly immigrant are provided with equal possibilities and access to local community information as the majority population and their participation in activities arranged for senior citizens in the municipality where they live. I have done this by meeting with those who work in this capacity. I also chose to meet with representatives for immigrant organizations in the local community to enquire of their work with senior citizens within their own ethnic group. This is a qualitative study on a phenomenological ground based on nine interviews and four observations. I have had two theories to help me analyze my empirical material.