This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.

This study focuses on nationalism in Central and Eastern Europe. Anchored in theories that this region historically has been characterized by a nationalism that is based on the ethnic group rather than on liberal or civic concepts, it is the purpose of this study to explore whether these theories still apply in recent times when the region has been liberalized, for example manifested in the entry to the European Union. The research question has been tested through analysis of the constitutions of a number of Central and Eastern European countries in order to investigate what type of nationalism that the states have codified in their basic political documents. The results show that some of the states give expression to the historical ethnic nationalism in their constitutions, which indicates that the theories still are relevant..

The control of indoor temperature must be able to handle large time constants and both measureable disturbances like outdoor temperature, and non-measurable disturbances, like waste heat from appliances. Due to cheaper microcontrollers (small computers with designated tasks) with better performance, more advanced and computation-demanding methods for control can be used.In this thesis, Generalized Predictive Control (GPC) has been implemented and tested on a theoretically derived model of a house. GPC states that a model of the system is estimated in every sample, and the control is carried out simultaneously, based on predictions of the model. Disturbances like solar radiation can be estimated and used in the control as well. The control signals are determined by quadratic programming, which makes it possible to consider conditions, for example limitations on the control signals.GPC requires a number of parameters to be defined, like model order and control signal penalty, but is relatively robust for variations in them.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

This thesis intended to examine how small enterprises within the retail industry work with brand building of their corporate name. More specifically it intended to examine how they do to choose corporate name and corporate logotype, and how they work to create a desired corporate image. A case-study was performed with three case-companies from different industries. The method was deductive as the empirics were brought in with starting-point in the theoretical frame of reference. The study showed that there are differences in the way small enterprises within the retail industry work with the brand-building of their corporate name.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.