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 purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

The topic of our thesis is Packaging Design as a Brand Building Tool and we are presenting the Scandinavian perspective. We found the topic interesting because, from a theoretical point of view, we identified a scarcity in research focusing on packaging design as a brand management tool, and from a practical point of view, we found out that businesses use packaging design at different levels in their communication efforts. Thus we wanted to provide both academia and business world with a clear picture to what extent and how businesses use packaging design in their brand-building process. Therefore the aim of our thesis is to provide practitioners and academicians alike with a better understanding of how packaging design can be used to create strong brands in the FMCG sector in the Scandinavian market. To reach the stated aim first we provided a solid theoretical background of packaging, its elements and its role in the marketing mix.

From a democratic point of view the existing organisation with municipality sections in the city of Malmö, Sweden will be examined. The matter of how an alternative organisation should be structured will also be discussed. Two incompatible models of democracy theories will be arranged: libertarian democracy and participation democracy. The intentions with the reform were primary to increase the civic participation. By applying those values that are used to characterize participation democracy it will be shown whether the local participation has actually increased.

In this essay I will look at the independence of the Swedish municipalities. By looking at articles for the biggest journal in Sweden on this subject Kommun aktuellt I will look at the discussion for the years of 1978 and 1998 to see if one can draw some parallels in the debate and see if some subjects are always returning in the agenda for the independence. The autonomy of the Swedish municipalities is a very important part of the Swedish welfare model. The municipalities handles for example both the primary schools and the social welfare services. Both these institutions are money draining and the municipals right by law to claim local tax does far from all the time cover its expenses.

The aim of this thesis is to seek understanding of which images there are about the ?others? in the society. For this study, four women in the ages of 21-23 years old were interviewed during April 2005. The empirical material was analysed with Laclaus and Mouffes discourse analysis. One conclusion is that the images of the ?immigrant? and the ?immigrant women? are created opposite to the ?Swedes? and the ?Swedish women?.

Under de senaste fyra åren efter Saddamregimensfall har det hållits allmänna val i Irak. Ett parlament har valts och flertalet demokratiska inslag har förts in i Irak, men det är en instabil demokrati i Irak. Vilka förutsättningar finns det egentligen för en demokrati i Irak? Vilka problem finns det? Det är dessa två frågor som besvarats i denna uppsats. Genom att använda moderniseringsteorin och teorin om det civila samhället har Irak analyserats för att kunna besvara de frågorna.

What are the competencies and qualifications required by employers concerning the first line executives in medical care? In this paper we aim to scrutinise this question by analysing the significance of terms reproduced by employers in advertisements between 1971 and 2007.Our survey concerns 93 advertisements and two interviews with knowledgeable authorities on personnel administration in the county council of Jönköping municipality, Sweden. Using a theoretical framework developed by Ellström our results point out how the demands of the employer have changed starting in the 1970?s. We set fore, as a way of conclusion, the setting of competency and qualifications required by the employer have not only increased but appears much more comprehensive and far more complex than ever before..

Due to the Danish kings? engagements on the British Isles, the early town of Lund, was influenced by English and Anglo Saxon traditions, architecture and technology. The main aim of this essay is to find out in what ways, and most importantly how this can be seen in the archaeological material, and how it changes over time. Within a framework of historical sources, archaeological finds like excavated stave and stone churches, cemeteries, pottery, and everyday personal objects, both English immigrants and English influence is found. The problem of the English origin of the palisade wall technique is discussed, as is early Lund as a Viking age town.

AbstractParticiapation from the citizens in a democratic society is one of the ground pilars for the function of the democratic society. The goal for the Swedish contemporary democracy is to complement the representative democracy with different kinds of participatory activities for the citizens. But is it working? The purpose of this essay is to exame the problems that might occur when the citizens participate in a wider extent than just voting. The focus is problems connected to the democratic value political equality.

Vi har gjort en utvärdering av FN:s insatser i Kongo 1960-1964. Vi har analyseratutifrån en konflikthanteringsmodell som vi har hämtat ur Contemporary ConflictResolution av bland annat Oliver Ramsbotham. I denna modell är peacekeepingoch peace enforcement centrala inslag. Med dessa begrepp åsyftas fredsbevaranderespektive fredsframtvingande åtgärder för att nå fred eller förhindra krig.Resultatet av vår analys är att delar av insatsen var framgångsrik, däriblandpeace enforcement. Långsiktliga åtgärder för fred saknades dock, vilket ledde tillatt våldsamheterna åter tilläts blossa upp när FN lämnade landet.Resultatet av vårt arbete kan användas för att visa på att peace enforcementhar använts och kan vara en framgångsrik metod för FN i framtida situationer..

It is estimated that approximately 10 000 people are living in Sweden after having been rejected residence permit or asylum, meaning that they have to hide from the authorities while facing a risk of being deported by means of violence as they do not wish to leave voluntarily.For their existence, a vast number of people employed by the public administration can be expected to contribute to the wellbeing of the hidden people through their professions as bureaucrats.The bureaucrats can thereby be expected to be torn between different sets of value systems, roles and obligations towards the state and towards the hidden people.In this master thesis, I examine how five bureaucrats motivate their acting for the sake of the hidden people in terms of legitimacy, legality and morality in their administration, towards their ethic responsibilities and towards society as a whole.The results show that the bureaucrats see themselves as saviours of ethical values in an illegitimate administration where economic efficacy and arbitrary decision-making constantly transgresses The Human Rights, ratified by the Swedish Parliament..

The health care is an important part of the welfare services in Sweden. Therefore it is of large interest that it is well performing. A part of this is related to how the health care is organized. This essay examines how the Swedish health care has been organized between 1960 and 1990 and what organizational changes that have been made to the health care. It shows that the Swedish health care has un-dergone many organizational changes the last decades.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..