Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The furniture retail industry in Sweden has gone trough large changes during the last decades. Today the industry is tough and in the maturity stage where few new companies enter, especially if they do not have a unique offer. The furniture companies have become larger and fewer, the changes have lead to difficulties for smaller and medium sized companies to grow and be profitable.Our purpose is to analyse, evaluate and compare three smaller companies in Stockholm with the intention to find what kind of marketing strategies they are using to survive on the Swedish market. First we interviewed the three companies to see what they do to survive on the market, then we asked 100 persons to fill in a questionnaire to see if they had the same opinion as the companies described.With help from theories we prepared questions which laid the foundation to the empirical part of the essay.The result from this study shows that the three companies differ from each other when it comes to using relationship marketing and placing the customer in the centre. All of them are aware of the importance of doing so, but because of different limits and possibilities they can not fully adjust everything to the customer.

Background: Pain can be a constant problem in many older people's daily life, associated with particular physical and social disability, depression and poor quality of life. Dementia diseases are often associated with old age. Communication difficulties are one of the consequences of the disease, which clarifies the role of nursing staff in detecting and assessing pain. Objective: The aim was to compile knowledge about how nursing staff can identify pain in people with dementia. Method: A systematic literature review, where data were collected through manual and database searches.

This research study constitutes a critical stand, which departure from the increase in welfare, and decrease in quality of life, and is further directed to the sphere of consumption. Contemporary consumers appear to seek for components to construct their self with through consumption, consumerism has become a sphere of life, and has consequently also become a victimizing force steering the identity and self construction of consumers. The alarm bells however are echoing in Western society, and consumers are experiencing dilemmas such as fragmentation, powerlessness, uncertainty and meaninglessness.In this respect we have presented spiritualism as an applicable path of escape or alternative to the scheme of the material oriented consumption sphere. We intend to broaden the scope of the interplay between spiritualism and consumerism in the act of yoga, and we have therefore been researching: what yoga is doing to consumers, and what consumers are doing to yoga. The study is based on an existential epistemology paradigm, which emphasis on the meaning of the yoga experience attained from the subjects of research; the yoga practitioners, and therefore we have carried out three focus group discussions.

The purpose of this study was to examine how five preschool managers are looking at theirleadership and what difficulties they see in their leading. To live up to my purpose I askedthe following research questions: Which parts in their mission do the five preschoolmanagers see as problematic in relation to the curriculum for preschool and the schoolsinspectorate quality investigation? How do the preschool managers describe their leader styleand leader ideals, and is their any difference between the two of them?The method of this study was qualitative interviews with five preschool managers. Theresults that I found was that the most of the preschool managers see their leadership as coproduced(like in Ludvigssons research 2009) with the teachers and that the preschoolmanagers often find other difficulties in their mission compare to the quality investigation(School inspectorate 2012). I also found that three of the five preschool managers thoughtthat they weren?t present enough in the preschools because of their many tasks.When I tried to classify the preschool managers leader style I found that they vary betweendemocratic and authoritarian leader style in decision-making like in Tennenbaum andSchmidt?s (1973, p.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

The Swedish population is today exposed to more ads than ever. The number of advertising channels is growing, as well as the number of companies and their advertising expenses. As the products are becoming more alike, the harder it gets for the companies to convince the consumers their product is better than their competitors?. In order to succeed they need to understand what they communicate to the consumers through their different marketing activities, and how that affects the consumers? view of the brand and the product.

This Master Thesis has been carried out in cooperation with Silva Sweden AB. A companywhich manufactures products like compasses, pedometers, headlamps, hiking poles and otherequipment for the out door life and navigation. The purpose of the project has been toassemble methods and models which support user involvement in Silva?s design process.Thus, to increase the number of products with purchasing power, enhance product quality aswell as increase foundation for new product ideas.The focus through out the project has been to assemble a pallet with methods for userinvolvement and from this select a few methods that will fit the company. The purpose of thepallet is to be accessible for the company during their work of change with the design processthat has been going on and will be in the future.

In order to accomplish that a construction is correctly built, it is critical to obtain a well functioning control mechanism throughout the project. The way to enable this is not by having an independent inspector constantly at your side. Today it is praxis to use check lists and have people responsible of quality to make sure that these are followed. This is where discretionary inspections play their part. These among others are documents needed to com-plete the check list.

The purpose of this paper is to investigate and analyse the private researchers encounter with the Royal Library, national library of Sweden. The main focus is on answering the two questions: who is the private researcher and what is his/her impression of the Royal Library? These questions are answered from the vantage point of the following theoretical perspectives: library anxiety, Bourdieu, library architecture, gender studies and service management. The methods used are qualitative interviews, and textual analysis using the printout of these taped interviews along with notes and an earlier user study as material. The conclusions are that barriers with staff is the most frequent factor of library anxiety in the private researcher at the Royal Library, and mechanical barriers the least frequent.

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

The market-leading wage and PA-.system for the Swedish public sector Palasso is developed in Karlstad. In order to achieve the highest quality of code , the developing team behind Palasso has been conducting extensive testing. Testing is done to ensure that the software does what it should do. However, the testing has been done at a high level. In order to continue to evolve, the group that develops Palasso has started to look at the new development methods that have become popular in the computer industry in recent years.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.