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?.

Sweden has had laws protecting nature for about a hundred years. In this paper the views of nature and the values that serve as a rationale for protective measures are analyzed as results of a social process characterized by the dialectic relationship between institutions and discourse. Critical discourse analysis (CDA) is used to study this relationship and the discursive practices used by institutions, which reproduce or reshape views of nature that define the relationship between society and nature. Institutional design contributes to shaping discourse in the field of nature protection, while being originally shaped by discourse. In Sweden, the national park is an institution that reproduces a view of nature as the wild and untamed opposite of society, and the natural reserves reproduce a view of nature as holder of a multi-faceted set of values intertwined with society.

Religious congregations and social work have long been a neglected field of research. Although the number of studies have increased during the last twenty years. With a starting point in the situation in this field of research and in the current public debate in Sweden the focus of this study will be on how Christian and Muslim congregations view cooperating with the municipalities, organizations, the religious community to whom which the congregation belongs and how the congregations view cooperating with other religious communities. Qualitative method of research was used. Representatives of four religious congregations was interviewed; a deacon in a congregation in the Swedish Lutheran Church, a pastor in a congregation belonging to the Mission Covenent Church of Sweden, the chairman in a the board of a Muslim congregation and volunteerleader in another Muslim congregation.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

In Sweden the voluntary socialwork is a complement to the public authorities. The voluntary organisations has become more important considered helping people in different situations of need.The aim of this study has been to examine the voluntary organisations meaning for individuals.The aim was reached through interviews by five guests from different organisations. We have also interviewed two employees from the different organisations to find out if there is any differences in their way of work.This study indicates that the organisations means a lot for the individuals. The social network, something to do during the day, a kind treatment but also the milieu are factors that seems important for the individuals. The organisations even creates a feeling of connection and satisfy other kind of needs.

A too large public sector impedes the economic development of Sweden and more privatization could increase the efficiency, quality and diversity of the services offered. It is therefore important that firms operating in traditionally public sectors are given the opportunity to grow. We have through a case study examined two mid-size firms that offer services to, and compete with, the public sector. This thesis aims to describe the growth strategies these firms are using and if competing with the public sector implies any differences in possibilities or barriers when it comes to the firms? growth.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

It has now passed a few months since the events in Soth East Asia during Christmas 2004. The purpose of our essay is to analyze factors that may influence the Government?s managment of catastrophes.In connection with the Tsunami disaster in South east Asia, the Swedish contingency system was the center of attraction. The criticism against the Government have not eluded many people. Not to mention the fact that the Government didn?t act rapidly and appropriately.

AbstractAim of the study: Aim of the study was to investigate whether there were any connections in time between different parts of care in patients with cardiac arrest and hypothermia treatment and cognitive and physical function six months after cardiac arrest and to investigate neurological outcome related to primary registered cardiac arrest rhythm after six months and if there were any changes in cognitive and physical functions as well as self-related health between discharge from hospital and six months after cardiac arrest.Method: The study included 39 patients admitted to three Swedish hospitals between 2008-2011. Cognitive and physical function was evaluated with Cerebral Performance Cathegory, CPC completed with Mini Mental State Examination, MMSE for cognitive function and Bartels Index, BI for physical function and Euroqol-VAS for evaluating the self-related health.Result:  A significant connection was shown between time to start hypothermia treatment and BI, patients with longer time showed improved physical function after six months.Majority of the participants (66,7 %) had Ventricular fibrillation/Ventricular tachycardia, VF /VT, as primary registered cardiac arrest rhythm and in this group CPC and BI was significant better compared with the asystole /Pulsless Electrical Aktivity, PEA group.CPC, MMSE, BI and Euroqol-VAS were all improved over time.Conclusion: Participants with VF /VT as primary registered cardias arrest rhythm had significant better cognitive and physical function 6 months after hypothermia-treated cardiac arrest compared with participants with asystole/PEA as primary registered rhythm. This shows the importance of access to defibrillators in public places in the society and in hospitals and optimal education of lay people and medical staff. Cognitive and physical function and self-rated health improves over time, which might be a very important reason to convey patients, relatives and medical staff to continue cognitive and physical rehabilitation. Keywords: Cardiac arrest, hypothermia, cognitive and physical function, wellbeeing.

Bringing back the nutrients from the city to the country is becoming increasingly important, as the world?s stores of nutrients get more exhausted. Sewage sludge is an unapplied resource, rich in plant nutrients, which could replace parts of the commercial fertilizers used in Sweden today. Sewage sludge may contain large amounts of pathogens, such as Campylobacter and Salmonella, why use can cause severe spreading of infections, both to animals and humans. These pathogens have the ability to survive for a long time in soil and water and therefore some sort of treatment of the sludge is recommended before use.

The aim of the study was to investigate the importance of the interaction between the physiotherapist and the patient. Semistructured interviews were carried out with three patients and one physiotherapist. A qualitative design with content analysis was used. The data analysis led to classification of four categories. These were communication, confidence, expectations and participation.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

This paper aims at describing and explaining the bi-and multilateral negotiations that are, and have been, taking place between Sweden's chief negotiator Allan Larsson and European countries, and within the EU institutions in Brussels, in order to seek support for the Swedish offer to host the European Spallation Source, ESS. It applies a case study method using political science theories ? governance and government ? and to a large extent information from the involved actors in the policy process. The paper also presents a constructive position, in showing how the negotiations on ESS can turn into a process leading to a decision on the construction of this research facility. ESS is negotiated in networks on bi- and multilateral levels consisting of European research representatives and financiers.

The number of people with another culture isincreasing in Sweden. This change in society bringsconsequences in health care that has not any methodsto manage. The Muslim woman?s meeting with thehealth care is one of those areas. The aim with thisstudy was to describe the nurses meeting with femaleMuslim patient.

Studies show that 10-15 percent of Sweden's population, 65 years or older are estimated to have depression or depression symptoms. The symptoms of depression among elderly people are less than symptoms of young people. This could cause that elderly people with depression are not always discovered. Studies show that elderly people who live in residential homes show more signs of depression than elderly people living at home. If elderly people live in a supporting environment, can it prevent that a depression developed.The prevention of depression among elderly people is a topic that is not discussed among previously research.