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?.

This report is based upon an experimental study of exit sign luminescence in different environments. The purpose is to evaluate the lowest luminescence of an exit sign, based upon Swedish regulations. Scientific experiments have been conducted in a controlled environment, where exit sign luminescence was graded by an evaluation group. The results of these have been verified by similar experiments that took place in two department stores. The final result of the study is guidelines for appropriate exit sign luminescence in different environments..

This thesis processes the work of developing CPU code and GPU code for Thomas Kaijsers algorithm for calculating the kantorovich distance and the performance between the two is compared. Initially there is a rundown of the algorithm which calculates the kantorovich distance between two images. Thereafter we go through the CPU implementation followed by GPGPU written in CUDA. Then the results are presented. Lastly, an analysis about the results and a discussion with possible improvements is presented for possible future applications..

Customer satisfaction is a key aspect for many corporations, among them Exacta Distributionscenter. To raise their customer satisfaction, we have researched ways to raise customer satisfaction through the implementation of an error-handling system and recommendations on how the organization should function in the future. This paper describes how these recommendations and the application has been developed, through help in existing theories. This results in a customer portal with the main purpose to provide help in handling orders with errors, and several routines recommended to Exacta Distributionscenter. .

The purpose with this essay is to illustrate what divides and unites three educationalists approach on ?children in need of special support? within the first years of school. Three educationalists with significant positions within the school system have been chosen for interviews. On basis of the results of the interviews three themes has been selected and divided into the conceptions; ?children in need of special support?, ?resource? and ?a school for everyone?.

Detta arbete har som utgångspunkt att specificera, implementera och utvärdera ett verktyg som har som syfte att ta fram resultat från frågeställningar mot registrerade data från flygplanssimulator. Detta görs genom framtagning av kravspecifikation och en iterativ programutvecklingsmetod. Ett utvärderingstest i simulator utfördes för att samla data som sedan analyserades med verktyget. Detta för att undersöka om det går att hitta tillfällen där hög kognitiv belastning upplevdes..

Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.

Denna rapport beskriver utvecklingen av en applikation som tar emot en ström av positionsdata som sedan behandlas och renderas ut på skärmen i realtid. Det sätt som applikationen får strömmen av data kan vara från olika källor, exempelvis från en annan dator, en lokal fil eller tangentbordsinmatning från samma dator. Rapporten börjar med bakgrund till arbetet, sedan presenteras designen med förklaringar av de mest relevanta delarna. Slutligen diskuteras resultatet och en implementation för uppspelning av fotbollsmatcher presenteras..

Since none of W.A Mozart's own cadenzas for his Violin Concerto no. 4 in D major have been preserved, and there is only one existing standard cadenza by Joseph Joachim, I have chosen to write my own cadenza, but in the end I decided to write three cadenzas. As a background to my thesis I analyzed and studied the different motives in the first movement, as well as four cadenzas from different eras. I made a comparison of these four cadenzas, looking at how the composers have used the different themes and motives from the concerto. I have also explained the meaning and purpose of the term cadenza.

This thesis looks at two sides of the same coin: how to support the production and future development at a specialist medical technology department at Danderyd Hospital. The two sides are; a pilot study of a product management system (PDM) and an interview based study on the characteristics of the silent knowledge of the technicians. The department (National respiratory centre, NRC) is facing retirement of several key employees.The technical study shows that the success of an implementation is largely dependent on the users? prior knowledge and use of a 3D Computer aided design system (CAD).The system itself is shown to fulfill the Lifecycle requirement of tracking the products (mostly tracheostomy tubes) but without a CAD centered workflow, some substantial education and preferably some new recruits, an implementation of the PDM system will fail. The author recommends development of the current ?low-tech? system of MS Excel and Access rather than redistribute the dependency from technician towards a complex, commercial software and its vendor.The analysis of the technicians? silent knowledge with the newly developed method, epithet for silent knowledge (ETK), shows that the longer employment time:the more differentiated technicians become in describing their work,practical knowledge are regarded higher andthe social and collective problem solving factors of the work becomes more important.Typically, it is shown that a new employee should preferably enjoy problem solving, being pragmatic and social as well as having some prior education or work experience in a CAD and/or a PDM system..

 The purpose of this study was to study social work models to explain addiction in the assessment of response to people with addictions. This study investigated how social workers' explanations are shaped by their experiences, theoretical points influenced by research in a discretion is affected by organizational conditions, manuals, evidence-based practice and national guidelines in an investigative process. The material in this study has emerged through interviews with four social workers in the social services department for addiction and dependence. The essay is a qualitative study with personal interviews as the basis for the result. The study begins with a description of addiction and dependence, current laws on the matter, and officer's work.

An evaluation: how have the goals of ?Vårdkedjeprojektet? been implemented at the treatment centre of RällsögårdenThis evaluation was commissioned on behalf of the treatment centre of Rällsögården. The aim of this study is to evaluate how the goals of ?Vårdkedjeprojektet? (VKP) have been implemented in the institutional care at the treatment centre of Rällsögården. This study was focused on the following questions: a) how is the function ?internal coordinator? experienced by staff at Rällsögården, b) in the function of internal coordinator what aspects are thought of as effective/non-effective concerning the cooperation with ?external coordinators? and contact with clients and staff, c) how is Vårdkedjeprojektet and its treatment approach ?Community Reinforcement Approach? (CRA) experienced by coordinators, clients and staff and d) how well is the aftercare functioning for clients who have finished their treatment at Rällsögården, and still participate in VKP?The choice of research method was triangulation; a combination of qualitative and quantitative methods.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionABSTRACTTitle: The connection between IBS and FODMAPsAuthor: Helena Hautamäki and Rebecka BertilssonSupervisor: Sofia KlingbergExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2013-04-10Background: IBS (Irritable Bowel Syndrome) is a functional gastrointestinal disorder, and is acommon disorder in the western population. The predominant symptoms are diarrhoea,abdominal pain, bloating, constipation, and excessive flatus. Today there are no evidence basedrecommendations concerning dietary factors for patients diagnosed with IBS, but recently certainfactors in the diet that seems to trigger the symptoms have been identified. These factors areshort-chain carbohydrates, Fermentable Oligosaccharides, Disaccharides, Monosaccharides, andPolyols (FODMAPS), which are not completely absorbed in the lumen.Objective: The purpose of this systematic review article is to examine whether there are anyevidence that a diet low in FODMAPs may induce improvement of symptoms in patientsdiagnosed with IBS.Search strategy: The literature search was performed in the databases PubMed, Scopus,Summon and Google Scholar. The keywords were ?Irritable bowel syndrome + FODMAPs?,?Irritable bowel syndrome + diet? and ?FODMAP and diet?.Selection criteria: The inclusion criteria were patients diagnosed with IBS between the ages 18and 69.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

Customer satisfaction is a key aspect for many corporations, among them Exacta Distributionscenter. To raise their customer satisfaction, we have researched ways to raise customer satisfaction through the implementation of an error-handling system and recommendations on how the organization should function in the future. This paper describes how these recommendations and the application has been developed, through help in existing theories. This results in a customer portal with the main purpose to provide help in handling orders with errors, and several routines recommended to Exacta Distributionscenter. .