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.

Today patients are more aware of their rights regarding their own care. They are more informed, more engaged and have more and individual requirements, which leads to increased demands for information and participation increases. The Health Act sets out the patients´ right to participation. Participation increases patient satisfaction with care, promotes healing and increases adherence to health care advise. The patient doesn´t always experience participation in their own care to the extent they wish, which suggests that nurse?s does not always succeed in getting the patient involved.

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.

People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee policies are made. The aim of this paper is to see which perspective the EU had when making their migration policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee policies.

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.

A question that is asked far to seldom is what it means to be a good leader. The answer is not all that simple. It is a comlex and multi-faceted question that varies between the values and what ethical perspective you choose to have. As the title indicates, this essay has one particular ethical-theoretical perspective in focus, virtue ethics. According to the virtue ethics perspective a good political leader is a virtuous leader.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

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?.

This report describes the development of a RESTful web service for mobile applications. The web service makes resources from an existing system called kompetensdatabasen ("the competence database") available. Kompetensdatabasen holds information about the capabilities of consultants and about assignments carried out at the IT consultant business Nethouse AB.The web service was developed according to the principles of REST and ROA (Resource Oriented Architecture) which puts focus on making resources available. The resources are made available through the HTTP protocol and the methods associated with it. This means it was designed to use the same technologies as the world wide web.

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.

ABSTRACT (english)Introduction: The possibility to transplant an organ is an important part of the health care system, which demands great resources and a well functioning organization with a level of high competence. The work with organ donation is complex and brings forward a great amount of different emotions for the operation room nurse. Aim: The aim with the study is to illustrate the operating room nurses experience when the organ donor is brain dead. Method: Data collection has been performed with semi-structured interviews, which have been interpreted by qualitative manifest analysis. The design of the study is pilot towards a study in full scale.

This report is an inventory of the street lighting in half of the residential estates owned by Karlstad Bostads AB, a public housing company. The inventory was made to reduce the environmental impact of the street lighting. From the inventory an estimation of the total installed power and the energy consumption was made. The total estimated power of the street lighting was 125 kW and the energy consumption was 500 000 kWh/year with an estimated running time of 4 000 h/year. The dominating source of light was 125 W discharge mercury lamps.

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.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

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..