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?.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

The subject of motivation and feedback is something that the literature regarding management treats as significant. Therefore we have investigated how managers work with feedback in motivational and development purposes within union companies in Gothenburg. According to the existing theory it is important that feedback is given correctly and with relevant content, and thus affect both the recipient's own development and the growth of the business. Earlier authors also discuss the complexity of feedback that it is important to consider all of the surrounding aspects, and that it is important to be aware that there is no single approach that can be directly applied on all types of organizations.To investigate how the managers within the union companies motivate their employers without access to monetary incentive, we conducted a qualitative study with in-depth interviews with four respondents. The respondents were decision makers at their respective union company with the roles as CEO or deputy CEO.

During the last 50 years the production of milk per cow has increased. This has, however, been followed by a decreased reproductive performance. Shorter and more indistinct signs of oestrus make it harder for the Swedish farmers to discover when the cows are in oestrus. There is a need for ways to control reproduction. The use of pheromones could possibly provide means to satisfy this need.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

Local differentiation may occur during a short period of time and is part of the formation of new species. The isopod Asellus aquaticus is an example of a species in which local adaptation has occurred during a short period of time. An establishment of stonewort (Chara spp.) vegetation in Lake Tåkern (in the 2000) resulted in two different Asellus ecotypes; a lighter pigmented, smaller one that lives among stoneworts grazing periphytic algae, and a darker, larger ecotype that feeds on decaying leaves in reed (Phragmites australis vegetation. The purpose of this study was to examine whether there are differences in growth between ecotypes, depending on whether the food was periphytic algae or leaves, and to study the choice of substrates between the two food types. For the study, animals from both habitats were brought in from Lake Tåkern to the laboratory.

Pigs kept for meatproduction are often surgically castrated to prevent aggression and boartainted meat. Castration without analgesia and anesthesia is painful and causes a lot of stress to the pig. There are alternatives such as to surgically castrate the male pigs with analgesia and/or with anesthesia, immunocastrate or keep them as intact males. In Sweden the most common practice is to surgically castrate the pigs before they are seven days old. The impact on the pig is that the incision causes pain and stress, which may lead to changes in behaviour, reduced appetite, reduced growth and a higher risk of infections.

Urban sprawl är ett problem i hela världen. Ekonomi, hälsa, miljö och jordbruksmark är några saker som stadsutbredningen har effekter på (Habibi, 2011). I USA började problemen med urban sprawl efter andra världskriget när möjligheter till billiga bolån skapades. Detta gjorde att fler människor hade möjlighet att flytta till enfamiljshus i förorterna och användandet av bil som transportmedel ökade (Duany, 2010). Stadsutbredningen i Sverige startade efter andra världskriget då bilismen ökade även här.

This is an essay about unemployment in Trollhättan during the period 1880-1910. In my essay I write about what was made to help the ones who were unemployed. I ask the questions: What did the society, the workers and last but not least the unemployed themselves do?My conclusion is that some things were done. For example were The Labor Unions in their growth and economical support from them and the county could help some people.

Electronic article surveillance (EAS) is widely used in shops and libraries together with an RF-tag attached to the goods or books in order to prevent shoplifting. By implementing the addition of a moisture sensor to the RF-tag, other functions become possible, including the ability to use as an alarm with regards to frozen goods, which have been shipped but which have melted and have, subsequently, refrozen. In- relation to care for the elderly, one time-consuming step involves checking whether there is the necessity for a change of diaper and this can, instead, be based on an RF-tag with an EAS-system alarm. A preliminary investigation was made using the moisture sensors, which involved how the resistance changes when liquid and/or heat is applied. A simulation of the LCCR circuit (RF-tag with the sensor) was conducted in order to determine how the resonance frequency changes for different resistances levels.

This bachelor thesis describes the process of developing a two wheeled robot with activebalancing. The robot is designed to go straight ahead until it reaches a finish line. Then it shallstop to stand still balancing. The workload in the group has been divided according to theprevious individual projects, which are attached. The design of the robot is inspired by theconcept of the Segway.

This bachelor thesis describes the process of developing a two wheeled robot with activebalancing. The robot is designed to go straight ahead until it reaches a finish line. Then it shallstop to stand still balancing. The workload in the group has been divided according to theprevious individual projects, which are attached. The design of the robot is inspired by theconcept of the Segway.

There are a huge number of books and articles written in the field of usability and about the art of giving the user the opportunity to find the information he is trying to reach while browsing the website. The writers of these books are handling guidelines that are recommended to be followed, as well as describing their own views, ideas and theories of the subject. We found an interest to research the different possibilities, if any, to develop a website optimal for the user from a usability point of view. Another thing we noticed was that a need of a substantial guidance existed in website development aimed for recently started companies.New theories and rules regarding usability, which are seen as superior to the old ones and therefore replaces them, is not created that often. This is different from other IT related subjects.