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.

Our study has its starting point in the Swedish social legislation (Socialtjänstlagen) and more specifically in the 6th chapter's 5th paragraph. That paragraph regulates that social workers should try to find a kinship care placement when they are about to do a placement of a child. Our purpose is to examine how social workers, before they do a placement of a child, understand the informal kinship that is not relatives, if they consider the informal kinship and if certain Circumstances have an impact on the consideration. To get this information we have done five interviews with social workers. Recent studies show that social workers in past years have begun to think more positively of people's kinships and that they more often use the resources of the kinship.

This essay is about needs assessors within public elder care. The method is a quantitative vignette study. The aim of the study is to find out whether there is an existing consensus among the needs assessors when a relative to a client with reduced cognitive functions wants to make an application even though the client does not want to. We also wanted to find out whether there are any underlying Circumstances which have influence on the needs assessors? reactions to this specific situation.

After 9/11 and the following War on Terror, Muslims are often understood as global enemies. However, the idea of an international, Islamic enemy is in some Circumstances criticized, not least after the actions of Anders Behring Breivik in Norway in 2011.This study analyses the North American, Emmy Award-winning television series Homeland. It centres on the War on Terror and the following social and political climate, and there are opposing understandings regarding how religion and ethnicity are portrayed in the series. Accordingly, the aim of this study is to analyse how such aspects are constructed in the series. A text analysis is used methodologically and the theoretical perspective contents of Semiotics, Eurocentrism and Orientalism in general, and Islamophobic themes in particular.This study shows that in Homeland, the portrayal of heroes and enemies plus good and evil is complex.

The purpose of this study was to investigate how the social services and the police co-operate with each other when they come into contact with an individual within their realms of influence. It has been shown in a report by Fridolf (2008) that co-operation is not the aim itself but used as a mean to reach for better processes and better results. We have used qualitative interviews in the study, where three social workers and three policemen have participated from the same municipality to answer our questions. To analyze our result we have used system theory and organization theory. The result of our study shows that within this specific municipality the two agencies co-operate very well.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same Circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their Circumstances have a connection, therefore they are considered as the same crime..

Aim:The study's aim is to examine whether and to what extent elementary school pupils aged 13 and 16 report that they ever have been forced to leave home by parents, have run away from home voluntarily or have seriously considered doing so. The aim is also to illuminate which Circumstances contribute to these break-ups. Method: A quantitative approach is used; a survey material consisting of 1193 questionnaires is analysed. The data material has been used in earlier studies but the issue addressed here has not been studied earlier. The Circumstances analysed are gender, ethnicity, the parents? religious belief and education, living conditions (sharing home with both parents, one of them or none), contacts with professionals (psychologist, school nurse or curator), physical and mental wellbeing, way of upbringing (liberal vs authoritarian) and communication with parents.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different Circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

In school there are many pupils with Swedish as their second language and these pupils often have less basic condition compared with pupils with Swedish as their mother tongue and the most common root cause is lack of language knowledge, also the time spent in Sweden matters.I have trough questionnaires and literature studies investigated if there, for pupils with Swedish as their second language, is an easier way to figure out how to read and write in Swedish using fiction literature as learning material compared with ordinary ways.In the questionnaires that I performed participated a number of teachers that teach Swedish as a second language. These teachers all work in schools with a big share of pupils with Swedish as a second language.I also tried to evaluate if there was a difference between teachers with a graduation in Swedish as second language compared with these who don?t have a graduate but still work with these pupils.The result shows that I discovered that only the graduated teachers have used fiction literature as a learning material in the daily work and have experienced good results from the pupils, they also knew why they used fiction literarture for reading and writing training.As a teacher it is very important to have the knowledge regarding children that have Swedish as a second language, to be able to support them in a correct way.Despite the pupil can?t speak or read the new language, it has feelings and knowledge about the Circumstances that they can?t express.The teachers mission is to knew and have understanding for these Circumstances.Keywords: Pupils with Swedish as second language, learning to read and write, fiction literarture, school..

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

This essay analyses the European Food Safety Authority's (EFSA) legitimacy. Theories on input- and output legitimacy are used in the examination. After analysing stakeholder representation, forum for deliberation, transparency, independence, and information sharing, input legitimacy in EFSA is assessed to be high. Output legitimacy was examined through the authority's outcome effectiveness, which was divided into compliance and effectiveness. Since food safety is an immense area, two important parts were chosen for the analysis of output legitimacy; transmissible/bovine spongiform encephalopathy (TSE/BSE) and genetically modified organisms (GMO).

The purpose of this paper has been to study the relationships and attitudes of a few teachers and librarians as to their co-operation in a combined public and upper secondary school library and to find out what Circumstances there may be to exert an influence on their work. The paper has been based upon qualitative interviews with upper secondary school teachers and librarians as well as on studies of literature relating to our issue. We believe there may be different approaches to the learning process, as these are the relations and attitudes of two professions from different trades. That is why our point of departure has been Roger Säljö's theory about learning and, in our analysis, a few of Jean Donham van Deusen's ideas of joint planning and flexible timetabling. All respondents agreed that co-operation could be better, but the teachers were of the opinion that it must not interfere with their time.

This paper describes the rules of the Swedish unemployment insurance as regards the demands on the individual, the obligation posed on the individual based on these demands and the considerations taken by the law regarding the specific situation and personal Circumstances of the individual. Special attention is paid to the demand to be available to the labour market and what is considered suitable employment from the viewpoint of geographical mobility. This paper treats ?Arbetslinjen? (Everyone able to work, thereby contributing to his/her own and others' support, shall have the opportunity to do so.), and the amendments of ALF, the law (1997:238) about unemployment insurance, that became active between 1/1 2007 and 1/1 2008, since many alterations were introduced in this period.The result illustrates the demands posed on the individual for him/her to be entitled to unemployment benefit, and the far-reaching demands posed on the unemployed for him/her to be considered available to the labour market from the viewpoint of geographical mobility. The result also shows some of the specific situations and personal Circumstances of the individual taken into consideration, but since the amendments are as recent as 1.5 years, the list can not be considered complete, as practice is limited in this field.This paper also treats the Official Employment Agency's monitoring function of the unemployed's willingness to work, and the effect of the regulations not being followed as strictly as per the letter of the law by the Employment Agency officers, leading to insecurity regarding the rights of the individual..