In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Bakgrund: Förekomsten av diabetes typ 2 ökar ständigt och undervisning med patienter är betydelsefullt i sjuksköterskors omvårdnadsarbete. Undervisning kan dock upplevas mer blockerande än stödjande. Syfte: Att beskriva sjuksköterskors stöd i undervisningen angående förändring av kost- och motionsvanor hos patienter med diabetes typ 2. Metod: En litteraturstudie har gjorts baserad på åtta vetenskapliga artiklar. Resultat: Bemötande och identifiera behov; empati, respekt och engagemang samt att vara insatt i var patienter befinner sig i förändringsprocessen förbättrar möjligheterna att påverka.

The institution of Engineering Sciences at Uppsala University in cooperation with Umea? University is working on a project where they will examine the decision-making in extreme situations. A part of this project is to investigate leadership in high altitudes expeditions.This report will discusses the type of leadership used in high altitudes expeditions. Then, to examine how well you can use it in companies and organizations, and the ability to prevent company?s disasters with this kind of leadership.This is done by studying different company?s stories, where they gone bankrupt or fallen into a deep crisis.

AimThe purpose of this study is to compare the level of activity between playing wii Sports Tennis and wii Sports boxing, and the usual sports, and to see how the two variants are perceived.Issues:- How much strain ratio and energy consumption it gives to exercise wii sports compared with the playing of sport for real?- How do the test participants experience the different tests?- How are the two wii sports games against each other in terms of activity and fitness in the school environment?MethodThis is an experimental study in which 10 test participants (5 men and 5 women) have carried out four different physical tests. The tests consisted of either playing an exergame or playing a sport for 25 minutes. Physical activity was measured during the test using a heart rate monitor. All test participants completed all tests in the same order.

The use of intramuscular injections of procaine penicillin G (bensylpenicillin procaine) in the horse is now and then associated with acute adverse reactions (penicillin-chock). The etiology is not yet clearly understood, but the theories are several. One possibility is that it can be caused by procaine toxicity. Procaine penicillin G is a salt which is quickly dissolved in plasma. Procaine is then metabolized by plasmaesterases to non-toxic metabolites, p-aminobenzoic acid (PABA) and diethylaminoethanol.

ABSTRACTTitle ?Trying to stay healthy as long as possible and being in motion?Titel ?Försöka hålla sig frisk så länge som möjligt och vara i rörelse?Author Martina SkoglundInstitute Institution For Health ScienceTutor Konstantin KougiomtzisDate 2014-06-05No. of pages 39Keywords Elder, Health, Healthy aging, Physical activity, SOCSummaryBackground: Thanks to advances in healthcare recent decades life expectancy have increased steadily. In order not to put pressure on the healthcare service we as a society need to think in terms of salutogenetic and health promotion. Research has shown that physical activity has great effects to healthy aging.

Diabetes typ 2 är en kronisk sjukdom som ständigt ökar. Syftet med denna litteraturstudie var att beskriva patienters upplevelser av att leva med diabetes typ 2. Nio vetenskapliga artiklar analyserades. Analysen resulterade i fem huvudkategorier; upplevelser av att ändra livsstil, coping - ett sätt att hantera sin diabetes, upplevelser av en förändrad självkänsla, upplevelser av vårdpersonalens bemötande och framtidssyn. Resultat som framkom i studien var svårigheter med att ändra livsstil beträffande kostvanor, hantering av medicinering och fysisk aktivitet.

Type 2 diabetes is a growing disease in the population which includes that older people are a risk group. With the disease grows even cost?s. A lifestyle change is a major part of the treatment for type 2 diabetes. There are several factors that suggest positive effects on prevention among the elderly where, among other things, economic and health benefits are presented.

In this work a new design for S:t Erik?s square in Uppsala is being proposed. The square is situated in the middle of the city, surrounded by historical buildings. Today the square is a parking lot. The aim of the design proposal is to promote life and activity of pedestrians and cyclists.

AbstractThe purpose of this study was to describe the post-operative care during the three first days for patients who have undergone colorectal surgery according to ERAS care programs with a focus on the variables nutrition, elimination, activity, type of analgesia and the number of hospital days documented in the patient record and patient log books. ERAS means "Early Recovery After Surgery" and the purpose of the health care program is to accelerate recovery after colorectal surgery. The study had a descriptive design and a quantitative approach, in which 51 patient records were included. Log books and patient records were reviewed postoperatively. According to the log books estimated most of the patients, who had documented, that they ate and drank very good or good.

The purpose of this master?s thesis is to investigate children?s access to specific children?s activities at Swedish public libraries 2005. The thesis is based on literature studies and qualitative interviews with children?s librarians, library directors and local politicians at two demographically different libraries in Gothenburg.The sub questions are: What measures exist to promote children?s access to public libraries and children?s activities when it comes to: law and other political statements: different efforts on the state level and different efforts on the municipal level in the direct activity with children at public libraries? What driving forces and needs justify activities for children at public libraries? How will the responsible persons judge that the efforts are sufficient? The result of the study shows that children?s access to library activity has increased in the last couple of years due to reorganization, economic savings with closing down of library affiliates and because libraries have given priority to other things, like IT and new media. Children?s librarians have got new assignments and less time for children?s activity.The conclusion of our investigation is that children?s librarians are ambitious in their work, but unfortunately don?t give children?s library activity adequate resources.

Since the brain is an important prerequisite for human language there is a great interest to gain more knowledge about healthy brain activity during language mediated communication. This study examines variations in high level language ability relating to demographic factors like gender and age and relates language ability to neural activity.Eighteen individuals in ages between 22 and 64 were included and divided into groups in relation to gender and age. The material used to assess language ability was derived from Testbatteri för Bedömning av Subtila Språkstörningar (Laakso, Brunnegård, Hartelius & Ahlsén, 2000), Swedish Lexical Decision Test (Almkvist, Adveen, Henning & Tallberg, 2007) and a reading test (Högskoleprovet). The results were correlated with measured brain activity using functional Magnetic Resonance Imaging (fMRI) and language paradigms. ANOVA was applied to discover possible demographic variances in language ability as well as in brain activity.The results showed no significant differences in language ability.

We have written this paper about gambling problems with the purpose to give us and all of our readers a sense of understanding. With the term understanding we mean that we all know what type of activity gambling is but not a lot of us know how it feels for individuals that due to their addiction play almost every day and sometimes several times a day. By somehow trying to explain what kind of experiences people who engage in gambling feel, we hope that we somehow can increase our knowledge towards these persons and towards gambling. We are well informed that the content of our particular subject that we?ve chosen is massive and that more research needs to be done about or subject since there are no simple answers that can explain gambling behavior so easily.

As the numbers of immigrants to Sweden and the EU are ever increasing even the right-wing populist parties grow faster in number. Sweden, Germany and France are three European countries that receive 90 percent of all asylum seekers and should therefore have a well-established and talked about immigration policy one can think. Yet the political parties in Sweden do not mention much about the immigration policy apart from the political party Sweden Democrats. This study aims to analyze eight different political parties in the Swedish parliament through a textual analysis to see what kind of immigration policy they share. Carl Dahlström has a theory to determine what type of policy a certain party has and whether they want to assimilate or integrate immigrants.

Diabetes mellitus type 2 is a rapidly increasing disease worldwide. The disease is connected to lifestyle. Making lifestyle changes is hard. When suffering from Diabetes mellitus type 2 it is necessary to live healthy to prevent secondary diseases. Lifestyle changes includes for example changing dietary habits, become psychically active or losing weight.