On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

The level of cadmium (Cd) in Swedish arable land has increased during the last century and the average concentration of Cd in the plough layer is today 0.23 mg/kg. The increase is mainly due to anthropogenic activities such as phosphorus fertilizing, liming, import of feed, and atmospheric deposition from industrial emissions. Cadmium in the soil will be taken up by crops and is thereby transferred to humans via food. Carrot is one of the crops of concern, both because it may contain quite high Cd concentrations and due to the large consumption in Sweden. In the body, Cd is stored mainly in the liver and the kidneys and may cause several diseases already at low concentrations.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on Short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

From an environmental and climate perspective we are becoming more and more aware of what we eat. Consumers want to know how their food is produced and where it is coming from. A term commonly used in this discussion is local produce. At this time, there is no clear definition of the term and a wide range of definitions can be found. However, despite this lack of definition, the term is often being used by producers, traders and consumers..

This paper describes a case study of the largest film production ever conducted in Scandinavia. The study aims at explaining the complex relationships in the network structure in which the project took place. Coordination of creative projects carried out in a network context, includes handling conflicting interest and contradictions. Creativity needs space and freedom while projects need structure and coordination, whereby controlling these projects becomes complex. Adding to the complexity, does the loose form of organization that the network structure represents, without any long term structure.

It is in society's interest that news is conveyed in a correct and memorable manner. News contributes to general knowledge and increases awareness of other people's life situations. Because of news the population is able to follow and be a part of the political debate. Therefore, it is important that one remembers what one has seen, both in long and in short term, i.e. memorability is a critical aspect when it comes to news.The aim of this work was to study the news form a memorability perspective, that is, how long one remembers the news after watching them.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the Short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

The purpose of this essay is to investigate and analyze the term diversity in five Swedish municipality?s combined gender equality- and diversity plans. The purpose is also to investigate who or whom of the employers that are included in the term diversity and if gender equality is included in the diversity work. The material is analyzed on the basis of theory of intersectionality and discourse analysis. The outcome of the analysis indicates that the municipalities use the term diversity in many different ways in the combined gender equality- and diversity plans.

Background: outsourcing is one of the most obvious and continuous trends that has been able to study during the past ten years and also has had a strong development in the industry. What consequences will follow from an extended outsourcing? Purpose: the study?s overall purpose is to investigate what possibilities and risks that can be connected to an outsourcing decision and how the order of the service will handle the risks. The study will also investigate what management philosophy that will be used and regulate the outsourcing relation and how the company?s strategy will affect the decision and how the process of outsourcing will look like.

Inside the south Swedish national park Dalby Söderskog, wild boars (Sus scrofa L.) have been visiting since 2010. The presence of wild boars has earlier been proven to impact both soil and vegetation characteristics, both positively and negatively. Still, there is a lack of knowledge regarding the rooting effect on the vegetation in deciduous forest within the native range. In this study, I have compared the field vegetation collected before and after the invasion of wild boars in 74 permanent experimental plots. More specifically, the study aimed to qualify the effect of wild boar rooting on cover ratio, species richness and species composition in a temperate deciduous forest.

Aligning parallell terms in a parallell corpus can be done by aligning all words and phrases in the corpus and then performing term extraction on the aligned set of word pairs. Alternatively, term extraction in the source and target text can be made separately and then the resulting term candidates can be aligned, forming aligned parallell terms. This thesis describes an implementation of a word aligner that is applied on extracted term candidates in both the source and the target texts. The term aligner uses statistical measures, the tool Giza++ and heuristics in the search for alignments. The evaluation reveals that the best results are obtained when the term alignment relies heavily on the Giza++ tool and Levenshtein heuristic..

Aligning parallell terms in a parallell corpus can be done by aligning all words and phrases in the corpus and then performing term extraction on the aligned set of word pairs. Alternatively, term extraction in the source and target text can be made separately and then the resulting term candidates can be aligned, forming aligned parallell terms. This thesis describes an implementation of a word aligner that is applied on extracted term candidates in both the source and the target texts. The term aligner uses statistical measures, the tool Giza++ and heuristics in the search for alignments. The evaluation reveals that the best results are obtained when the term alignment relies heavily on the Giza++ tool and Levenshtein heuristic..

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

In this work a study has been performed to show the different kinds of insulated balcony connections exists on the market. In the work there is also a short description of thermal bridges concerning balconies. A description of older solutions for balcony connections is given as well as a calculation of the difference in energy costs for a insulated balcony connection compared to the standard connection. The work includes a short description of the different products. After that there is a short information about their insulation properties, durability, acoustic performance, assembly, computer programme and a short analyses for each product..

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..