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.

AbstractAim of this project was to analyse signals and try to localize the position of source of sound. It is donewith three microphones which have 90 degrees angle to each other. Each microphone detects one partof the sound wave. The microphones are connected toan ADC which turns signals from analogue todigital shape. After that the three signals are transformed to a computer.

The problem of separating a non-rectangular foreground image from a background image is a classical problem in image processing and analysis, known as matting or keying. A common example is a film frame where an actor is extracted from the background to later be placed on a different background. Compositing of these objects against a new background is one of the most common operations in the creation of visual effects. When the original background is of non-constant color the matting becomes an under determined problem, for which a unique solution cannot be found. This thesis describes a framework for computing mattes from images with backgrounds of non-constant color, using Bayesian statistics.

This is a thesis written for a master's degree at the Computer Vision Laboratory, University of Linköping. An abstract outer product is defined and used as a bridge to reach 2:nd and 4:th order tensors. Some applications of these in geometric analysis of range data are discussed and illustrated. In idealized setups, simple geometric objects, like spheres or polygons, are successfully detected. Finally, the generalization to n:th order tensors for storing and analysing geometric information is discussed..

AbstractPurpose/Aim: The aim of this essay is to paint a picture of science news reporting in the Swedish Public Service science programme, vetenskaps-radion. Key issues to be adressed are: What areas in science are prioritised? How much of the total broadcast time are devoted to each area? Are there any differences in reporting between weeks? How well does the swedish science radio match common interets? Are the news in the form of short ?soundbites? or are they more lengthy in-depth?Material/Method: Quantitative analysis of radio programmes. The variables used are based on the different major areas in natural sciences.Main results: This study shows that most broadcast time is devoted to news regarding biology and medicine and that the news rather are in the form of short snippets of news than more lengty in-depth stories. This is put in light of how journalistes tend to present news and that the subjects involved has to relate to peoples everyday lives.

Scholarly publishing has since the introduction of electronically distributed periodicals seen a time of change, mainly in the STM-business (Science Technology and Medicine). The roles of the three main participants in the publication process; researcher, publisher and library are developing into new directions. Researchers themselves are taking a more active part in the discussion, with the boycott list from the Public Library of Science organization as an illustrating example. Reforms are being launched partly as an economical and efficiency issue, partly as an increasing desire from researchers to maintain the control of scientific end result. This Master s thesis examines how the partly conflicting goals of the participants affect the conditions for scholarly publication in an electronic environment.

Sellout är ett community där medlemmarna har en presentationssida, en gästbok, ett bildgalleri och en dagbok. Det finns även ett forum, där medlemmarna kan diskutera med varandra om allt mellan himmel och jord. Det som skiljer vårt community från andra är att medlemmarna även kan lägga upp bilder och beskrivningar på saker de vill sälja, tipsa om och söka efter musikevenemang, och de kan också få sina demolåtar spelade i vår webbradio. Designmässigt har vi försökt förmedla en känsla som ska få användarna att uppleva att sidan är levande..

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

The purpose of this essay was to examine teenager's views on violence among young people.Our main questions were: What kind of views on violence among young people do teenager's have? What do teenager's think about what causes violence among young people? In what way does scientific knowledge confirm young people's views about what causes violence among young people?To answer these questions we designed a questionnaire which we distributed in three 8th grade classes. We also interviewed five teenagers about violence among young people, to get a deeper knowledge about their views.The results of this study show that the teenagers think that violence among young people has increased and that the violence mostly appears between different groups of young people. The teenagers also think violence among young people as a phenomena due to different kind of reasons..

The Purpose of this study was to examine what knowledge and which attitudes there are about environmental friendly food in the society. To do so an essay were constructed and distributed to five different working places. Altogether there were 50 essays distributed and 43 were returned. The main result; the respondents think that it is important for people to learn how to consume food in a more environmentally friendly way. The majority of the respondents recognized the eco-label KRAV but the European eco-label and Demeter were not recognized in a less extent.

A vulnerable group in society is people with ASD (autism spectrum disorders) or autism. This group seems to increase, mainly due to genetic factors but also environmental problems. Medical research has accelerated in the U.S. and Europe. The biggest problem for people with disabilities is the inability to communicate, both verbally and socially.

Denna magisteruppsats beskriver framtagande och utveckling av riktlinjer för ett system vars mål är att förändra och förbättra en organisation, där arbetet idag utgår ifrån en stationär plats men där vi hävdar att arbetssättet skulle kunna vara helt mobilt. I uppsatsen beskriver och diskuterar vi vårt tillvägagångssätt, resultatet av fältstudier och analys samt en diskussion som behandlar konstruktionen av ett mobilt anpassningsbart system. Uppsatsen resulterar i framtagandet av designriktlinjer för en mobil artefakt. Denna artefakt ska kunna stödja det arbete som utförs av personalen som arbetar med drift och övervakning av fastigheter i Karlskrona kommun. Artefakten ska vara anpassningsbar till den miljö som den används inom, den ska ha förmågan att känna av den kontext den opererar inom samt ha förmågan att följa de interaktioner som personalen utför.

This thesis is about making a support for barcode readers and RFID readers on a computermounted in heavy vehicles. The computer has several applications designed for heavyvehicles such as an order handling application. The goal was to suggest an architecture toimplement a support for the readers. The architecture should be independent of whichmanufacturer who has made the reader hardware that was connected to the computer.At first a theoretically study was made around RFID technology and standards for thetransport and supply sector. Then the architecture was developed and a demo implementationwas made.The conclusion of this thesis is to implement support for barcode readers with a wedgeapplication.

Projektets syfte var att undersöka om en handdator kan stödja distriktssköterskans arbete. I rapporten beskrivs hur vi tillsammans med distriktssköterskor har iakttagit i vilka situationer handdatorn kan vara ett hjälpmedel. Om patientjournalen är tillgänglig via handdatorn vid hembesök skulle det styrka de av oss utvalda nyckelorden som representerar distriktssköterskans yrkeskunnande; "seende", lyhördhet, kommunikation, flexibilitet, prioritering, beslutsfattande, dokumentation, framförhållning samt utveckla ett minne och självständighet. I rapporten skriver vi också om hur distriktssköterskorna tillsammans med oss har påverkat utvecklingen av det grafiska gränssnittet i designprocessen. Vi visar med mock-upbilder hur denna process har framskridit och vi pekar på hur viktig användarmedverkan är.

This report describes the building of a computer model that makes it possible to simulate the thermal climate in a greenhouse. The computer model is built on the physical theory of heat exchange that occur in a greenhouse, such as radiation and convective heat exchange. The model also includes the heat storage that is active in a greenhouse.The computer model is used to simulate the thermal climate in a greenhouse under three periods, winter, spring and summer. It also investigates which effect a concrete wall has on the thermal climate in a greenhouse. The purpose of putting a concrete wall in the greenhouse model is to investigate the possibility to store heat during the day and then use this heat when the temperature drops during the night.The result from the simulations shows that a concrete wall levels the big difference in temperature that normally occurs under a day in a greenhouse.