The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

This master thesis was performed at IdaInfront AB. The aim of the thesis was toinvestigate how the design principles ofthe user interface in Windows 8 can beapplied to a case management system. Theuser interface in Windows 8 is based ona design language called Metro and it isprimarily designed for touch screens.Ida Infront AB wanted to know whatpossibilities and limitations the Metrointerface offers.The study has resulted in a prototypeapplication that is developed in Windows8. The prototype shows how the Metrointerface can be applied on a casemanagement system. Some limitations inthe usability have been identified inthe Metro interface when applied to acase management system.

Hegel?s master-slave dialectic has often been used as a model or starting point for later theories about emancipation and subversive changes in society. But one often overlooks the fact that the chapter in The Phenomenology of Spirit ends in disaster, as Judith Butler remarks. Instead of realising freedom, the consciousness gets entangled in self debasing activities in its attempts to master the unrelenting principles of the abstract freedom. We get ?the unhappy consciousness?.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Examensarbetet har utförts i samarbete med Norrköpings kommun under våren och sommaren 2009. Projektet syftar till att visualisera en om- och nybyggnation av området Västra Saltängen, som är en del av stadsdelen Saltängen i Norrköping. Examensarbetet har även gått ut på att ta reda på hur kommunen kan använda sig av projektet samt hur resultatet kan vara till nytta i beslutsprocessen. I rapporten redovisar vi arbetsgången för projektet. Rapporten kan studeras och vara till hjälp för andra som vill skapa en visualisering av bebyggd miljö.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

This thesis examines how techniques from place marketing, developed to market places, can be used in the process of designing a visual identity for an institution. The thesis is a case study of the development of a new visual identity for the public art institution Malmö konsthall. The essay presents Malmö Konsthall, defines the term visual identity and describes the main principles in place branding. I then define target audiences and key values, discuss the application of place marketing principle and go through the design process of the new visual identity. The process showed that theories about flagship buildings, signature design and signature districts have the biggest influence on the design.

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

?Det är dålig uppfostran? är ett examensarbete skrivet av Jenny Spik och Alexander Villafuerte. Studien undersöker utifrån ett föräldraperspektiv hur föräldrarnas tillvaro påverkats utav en ADHD-diagnos på deras barn. Syftet med studien är att försöka hitta en förståelse kring hur detta påverkar familjelivet men framförallt föräldrarna. Med teorier om stigmatisering, avvikande och normaliseringsprinciper som verktyg har författarna till studien försökt att analysera data.Semistrukturerade intervjuer har använts vid insamling av data för denna studie.

Syftet med studien är att undersöka vad de redovisningsansvariga i mindre fastighetsbolag har för uppfattning om det kommande K3-regelverket.Studien har en kvantitativ och deduktiv ansats. Empiri har samlats in via webbenkäter som skickats ut till företag. Empirin har sedan analyserats och jämfört med tidigare forskning och teorier.Resultatet från studien visar framförallt att kunskapen om K3-regelverket är låg hos respondenterna. Det beror troligtvis på att K3-regelverket ännu inte har införts och börjat tillämpats av företagen. Resultatet visar även att detta regelverk har mestadels negativa associationer.Förslag till framtida forskning är att undersöka hur de mindre företagen uppfattar K3-regelverket efter införandet.

This is a thesis on information design with a focus on text design. The purpose of this study is to gather knowledge about how information on the Easy-to-Read website, of the police, should be composed so that immigrants more easily will be able to read and understand the content. The goal of the study is to present a design proposal based on the knowledge that has been found through principles for readability, theoretical perspectives and literature, together with methods; readability analysis and interviews. The interviews were performed individually with the coordinator at polisen.se as well as four students from SFI (Swedish for immigrants). The study showed that the content on the website of the police is not adequately adapted to the needs of the target group. It also exhibited that the website's disposition is unclear, and that complicated terms are not explained.

This thesis is a survey and also an investigation of the different factors that affects the cracking that occurs in the inserts at AB Sandvik Coromants production in Gimo. The work that has been done has focused on two main factors, namely, powder characteristics and pressing parameters.AB Sandvik Coromant produces tools and tooling systems for metal cutting. They have some problems in their production of inserts. The problem is that cracks sometimes occur in the body of the insert, after it´s pressed. In order to investigate this, a preliminary study was made in which production principles were studied.

The aim of this masters thesis is to examine what intentions handbooks, laws and regulations have had about children and childrens literature, as we think that they can serve as guiding principles for childrens libraries in Sweden. The questions are: what signals have the childrens libraries got from the documents concerning the view of children and childrens literature during the 20th century? What has the social opinion about children been during the 20th century? How have children been seen during the 20th century? The method we used is a qualitative source analysis of mention above documents seen from a hermeneutical point of view. This analysis is woven together with the social opinion on children during the 20th century. Our results show that the aim of childrens literature before 1945 was a pedagogic and moral one.

Sweden?s animal legislation was adopted in 1988 and is one of the most rigorous legislations in the world. Despite this, Sweden import beef from countries where animal legislation is not in accordance to the Swedish legislation. The meat consumption in Sweden has, just like the importation of beef, increased while Sweden?s own beef production has decreased.