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?.

As the world´s population increases and people's living conditions are improving, larger areas are needed for houses as well as food production. This means that new areas are exploited and that people, livestock, blood sucking insects and wild animals are forced to live close together. In combination with the global warming, leading to extreme weather such as floods and storms, this allows both new and old pathogens to emerge. The number of "emerging infectious diseases", EIDs, has increased in recent years and many of them have their origin in poor, tropical countries. Moçambique is therefore considered to be a high risk area for EIDs. Schmallenberg virus, SBV, was discovered in 2011 as an "emerging infectious disease" in dairy cows in Germany.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Reliable methods to analyze food for the presence of almond are important ? not only for those allergic to almond, but also for monitoring the compliance with labelling regulations (EG directive 2003/89). Until now the Swedish National Food Administration has used methods like rocket immunoelectrophoresis and real-time PCR to detect almond in food. These methods are, however, not sensitive enough for protecting the most sensitive individuals. Therefore, the performance of a commercial ELISA kit was tested with regard to specificity/cross reactivity and limit of detection for almond both in solution and in different matrixes.The limit of quantitation was at least 3,1 ppm (mg/kg) in solution and similar concentrations were measured in bisquits and chocolate.

The purpose of this comparative study is to investigate how certified family therapeuts, with base professions psychologist and social counsellor respectively, construct boundaries through language. The study aims to demonstrate and analyse how the two professions present each other, through similarities and differences. For the purpose of definition and elucidation, the study comprises five main themes (see Appendix). The first theme is concerned with motives for choosing a professional career in family therapy. The second theme investigates conceptions of the professional role, while the third theme looks at professional practise and the implications of family therapy work.

The purpose with this qualitative interview-study was to try, from the carer´s point of view, to describe the meaning and the essence of the good meeting. The participants were selectively chosen and were all women of varying life- and professional experience. They were interviewed with four interrogative forms that dealt with the experiences of the meaning and the essence of the good meeting. The analysis of the contents of the four interviews produced five themes: the meaning and the essence of aware presence in the good meeting, the meaning and the essence of the personal alliance, the carer's need of being seen and getting appreciation, the courage to bring up insulting behaviors while still preserving the relationship, personal qualities of the care. Aware presence was to be a main theme through out the meeting.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Ledarskap i slöjd och kulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:41.

The current standards for design of steel beams are divided into four classes based on the slenderness of cross-sectional parts. Depending on the section class a beams load capacity is either determined by a plastic, elastic or a reduced elastic model. The division between cross-sections calculated by a plastic and an elastic model is today done in a very harsh way with no smooth transition. This leads to a large difference in the calculated resistance for the sections located near the class limits. Elasto-plastic sections are in the current situation calculated as purely elastic and their large plastic reserve is not considered in the current standards.

Applikationer och system flyttar i allt större utsträckning från lokala installationer på den enskilda datorn, ut i ?molnet? där data skickas och hanteras via Internet. Traditionella ?Desktop applikationer? blir webbapplikationer för att centralisera drift och öka tillgänglighet. Detta skifte medför ett ökande antal träffytor för personer som av en eller annan orsak vill åsamka skada eller tillskansa sig, alternativt manipulera eller förstöra, känslig eller hemlig information.

Denna studies centrala syfte är att undersöka rollen som informationsteknik spelar samt de problem som inte gå att komma undan i så kallad tvärkulturell och gränsöverskridande samarbete genom att undersöka fallet mellan den svenska staden Borlänge och den kinesiska staden Wuhan. Arbets- och utvärderingsmetoden som används i studien bygger på är den vetenskapliga forskningsansatsen hermeneutik och det innebär utvärdering av intervjuer på ett kvalitativt sätt som handlar främst om observationer, förståelse och sökning efter mönster och samband. Genom detta sätt fick författaren resultat som visar att informationsteknik spelar en avgörande roll för samarbete mellan Borlänge och Wuhan men har vissa barriärer som har svårt att komma undan såsom skillnader och avvikelse i kultur, geografi, tid, språk, arbetsvanor och politik..

The purpose of this thesis is to investigate the concept of a work and the problems with its definition and will also examine bibliographic relationships. The main question is what are the boundaries of a work and at what point a work becomes another. What is the meaning of the concept of a work within the context of the library? What are the solutions of bibliographic relationships and the concept of a work in KRS and FRBR? The thesis is based on a literature review. In the literature I have examined the discussions of the work and bibliographic relationships.

The aim of this study is to illuminate and discuss a case of political steering, specifically Managment-By-Objectives (MBO) in Swedish municipalities, from a democratic perspective. The essay examines a discrepancy between MBO in the Swedish municipalities and democratic theory.To fulfil the aim of the study one leading politician and one leading civil servant from five municipalities have been interviewed on this matter. This material is discussed in the light of a democratic theory constructed specifically for this essay. The democratic theory consists of three main democratic values in the democratic process: debate, transparence and the ability to demand political accountability.The main conclusion is that there is a contradiction in the use of MBO and the democratic values of debate, transparence and the ability to demand political accountability. MBO has resulted in a lack of debate and transparency and furthermore, it has made it increasingly more difficult to demand political accountability..

The purpose of this paper is to investigate segregation from an accommodation perspective. The essay questions how the residents of Ronna feel about their neighborhood and what they think of other people's views of their area. Our purpose is to conduct a qualitative study of whether or not individuals experience residential segregation in Ronna. The essay is based on qualitative interviews, which were conducted with five people who have lived in Ronna for at least five years and who define themselves as Assyrians/Syrians.To analyze our empirical data, we have used two theoretical perspectives. One by Westin and Elias & Scotson, which is the theory about social groups - established and outsiders.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2009:16.