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?.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

Today we see a fast developing of the market for mobile communication, both in an increased and changed mobile use, but also in the development of new technologies and services. Much that can be performed on Internet/Intranet today with a PC will in some years also be possible to do with a mobile terminal. Mobile Internet will probable take place when new technologies as GPRS, EDGE and UMTS will be in use. These technologies in combination with the development of new terminals and services will bring new capabilities for both companies and private users. This report describes how a portal should be designed in order to meet the needs on the market.

This thesis puts together general guidelines for the design of outdoor environment at nursing homes for people with dementia. The goal is to give the residents a greater quality of life with the garden.The garden must be safe and secure while offering places for fellowship or retirement and experiences of joy and competence. The plant material and other elements in the garden are inserted to stimulate the senses and to inspire to different activities. The paper describes the health promoting effects of nature and gardens by referring to scientific studies. These studies encompass the impact of nature on all human beings as well as how the outdoor environment affects our target group, elderly people with dementia. An essential part of the work focus on the conditions in a garden for people with dementia, on the contact between residence and garden and the access to surrounding life. Eventually, the general guidelines are applied to a real building project ? the Vega project in Lomma,a new nursing home for persons with dementia.

The main purpose of this work was to examine the information behavior of nonfiction publishing Company editors. Three problem areas were presented and expressed in the following questions:- What is the information need of the editor in every day work?- Which sources of information do the editors use when they are looking for information and how do they make use of them?- Are there any factors that have an influence on the information behavior of the editors and in what way do the factors effect the information behavior of the editors in their everyday work? And finally, do the editors experience any factors as barriers to information behavior?Six editors, all with academical background, all employed in different publishing companies were interviewed. The result of this study have been analysed within a theoretical framework influenced by the work of Tom Wilson, Lars Höglund and Olle Persson and Block and Lagberg. The result shows that the editors had various regular needs of information in their every day work.

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.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

This study was made on former agricultural areas that had been planted with spruce or pine, in the county of Västerbotten. The goal of the project was to investigate suspected deficiency of boron in these areas. Several objects have been reported for possible deficiency and some of these have the characteristic symptoms of boron-deficiency. The hypotheses are that 1) Boron deficiency is present at several of the investigated objects. 2) Planting of forest on cultivated postglacial sediments leads to a successive podzolisation with a decreasing content of organic matter in the mineral soil, due to decomposition, and a decreasing pH in the soil, even on locations that have been added lime. To be able to confirm or reject the hypotheses a number of tests were performed.

HemoCue AB is a multinational corporation targeted on manufacturing point-of-care analysisinstruments for medical treatment. Their main product, the DM 201, is outdated and has bigissues gaining new market shares. For example, no medical treatment center in Sweden usesDM 201 frequently. The project of developing a new instrument to replace it was assignedtwo students at the development engineering program at Halmstad University. The projectalso included integration of the new platform for DM 202 to HemoCue AB:s remainingproducts.The project began by defining the different technical areas concerned.

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.

The purpose of this Master?s thesis is to investigate a few economy students? perceptions of user education connected to essay work, focusing on aspects of information literacy of importance to the studies and the role of the user education in this context. The study was conducted with a qualitative approach. Five economy students were interviewed regarding their experiences of working with information, their perceptions of user education and its impact on their essay work. The interviews were transcribed and analysed with Bruce?s (1997) relational model of information literacy.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

This work has been made in cooperation with the municipality of Eslöv and the inventory area is a part of the deepening of the municipality plan of east Eslöv. The aim of the work is to test the principle of balance in the overall planning. Later in the detailed planning process a more detailed calculation is made and a suggestion of suitable measures for compensation is made. Then the method with green area factors can be used. The goal is to balance the negative influence on the environment from the planned impacts to gain a sustainable development of the city. The principle of balance means that the one responsible for the development also has to compensate for the negative impacts on nature and landscape that comes with the development.