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 complexity of the mast cell is becoming more prominent. From being the cell recognized just to contribute to allergic inflammation it is now also associated with wound healing, protection against tumor growth and in recognition and defense against a wide range of pathogens. The location of the mast cell in the barrier between the external and internal environment of the body enables the cell to quickly respond to invading bacteria, virus and parasites. Diarrhea due to Escherichia coli infection, listeriosis, toxoplasmosis, Newcastle disease and bovine respiratory syncytial virus are examples of mast cell activating diseases that can affect animals in, as well as outside, the agricultural sector. Additionally, ticks and tick-borne diseases are of concern.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

Syftets med denna uppsats har sin utgångspunkt i antagandet att globaliseringsprocessen har gett effekter i form av migration och den typ av organisation som betecknar EU och Frontex. Det huvudsakliga syftet är att utifrån en teoretisk diskussion belysa förhållandet mellan Frontex arbete och de mänskliga rättigheterna. De tre teorier som har använts är styrningsmentalitet, sociologisk globaliseringsperspektiv och mänskliga rättigheterna. Den metod som användes för att besvara undersökningens syftet har varit kvalitativ i form av textanalys. Denna teknik har gett tillfredställande resultat i besvarandet av problemformuleringen.

Kenya is considered to be a developing country. This means that basic needs such as nutrition are not met for an extended period of time (www, Sida 1, 2012). Approximately half of the population is living under the poverty line (www, CIA 1, 2012). Agriculture is the largest sector in the country, employing 75% of the population. These are thereby directly dependent on the sufficiency of outputs received.

The idea of using algae in different areas and exploring its possibilities is nothing new. Already in the early 1950s microalgae was explored as a possible food resource because of its high protein content. Lately there has been an increased interest in its potential for industrial use. Wastewater treatment is a possible use of algae since the algae grow well on the nutrients present in the water. This offers the possibility to grow algae for nutrient reduction and use the biomass for energy or animal feed since many alga species has a good nutritional value. Approximately 800-1000 m3 water is applied per 1000 m2 of greenhouse area during one season in a tomato production.

The major focus in this study is structural inequalities in primary school in Sweden. UNESCO points out that in many developing countries, up to 40% of the children perform at or below the lowest proficiency level in language and mathematics. Sweden has been criticized by the UN about the large differences in educational achievements between different regions. Based on an official study Sweden considers that those differences are related to ethnically segregate residential areas. My research question is whether the Swedish government takes adequate consideration of the impact that socioeconomically aspects have on educational achievement.

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..

This study, carried through interviews with six individual elderly persons, describes their stories in regards to how they experience growing old in Sweden as well as the connection between having a different ethnic background in the aging process. Therefore, the main purpose of this study is to highlight important themes and issues, i.e. the shortcomings and the advantages of growing old in Sweden, which these persons experience in their everyday life. As many of them have not by their own choice chosen to grow old in Sweden, the importance of having a relationship with fellow countrymen, being able to communicate in their own native language as well as have a basic knowledge about the elderly care system are aspects these individuals emphasize to be of great importance. The result of this study, based on several theories that reflect over individuality and perspective ethnicity, indicates that aging is based on an individual primary process experience and that there are no rights and wrongs of how one should deal with/experience the growing old process.

The Sweden Democrats (Sverigedemokraterna) has for a long time often been labeled a populist political party. It has however not been the subject of in-depth study to what extent the party really is populist. A study on whether the party and its supporters fulfill the criteria that a social science definition of populism would stipulate is therefore needed, in order to establish accurately whether the party is populist.    The definition used in my study accentuates three qualities that specify populist organizations: an antagonistic attitude against prevailing power structures, demands for increasing democratic influence and advocating a certain people?s rights ahead of others.The qualitative analysis of documents central for the party shows that it fulfills all of the criteria illustrated in the definition that is the basis of my study.

Today, many veterinary hospitals offer rehabilitation as a service. We think that this is an interesting subject and therefore we want to find out what rehabilitation methods that are available in Sweden for dogs and horses. We want to give animal nurses and other persons who have animals as an occupation an survey that shortly describes how the methods are performed, what physical effect they have in the body and to give examples in what conditions they are used. To find out what rehabilitation methods that are available we sent out two different questionnaires, one to hospitals/clinics for small animals and one to hospitals/clinics for horses and other companies that works with rehabilitation of horses. The information about the methods described in our project we have found in literature and on the Internet.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.

The purpose with this study was to find out if tailbiting pigs have a higher or lower daily weight gain than non-tailbiting pigs in the same pen before tailbitingbehaviour occur. The purpose was also to compare the occurrence of tailbiting between different breeds (Swedish Landrace, Yorkshire and Hampshire). Tailbiting among pigs has been a problem for pigfarmers a long time. Tailbiting means reduced animal welfare for the pig and economical loss for the farmer. The results of this study are based on statistical analyses.

The purpose of this study was to examine children's participation in court proceedings on supervised visitation and to analyse the descriptions of children in court verdicts. Eleven verdicts concerning supervised visitation resolved in 2014 were collected from two district courts in Stockholm County and studied with a qualitative textual analysis. The material was analysed with participation levels influenced by the ladder of participation for children developed by Roger Hart and with the theory of sociology of childhood. Our findings showed that children's opinions were mentioned in eight of the verdicts. In four verdicts the children's will influenced the courts decisions.