In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

The object with this bachelor thesis is to illustrate if equality is present during the interaction between female and male players in the World of Warcraft with focus on the female players conception. The main question is: How does gender matter in the interaction between female and male players in WoW? This question is particularly interesting because WoW is in its own construction neutral in regards to gender in the aspect that gender does not hinder or benefit your avatar when it comes to the avatars development or possibilities. This bachelor thesis describes the views three of female WoW players and how they perceive the interaction with male players with focus on equality. The informants? personal thoughts and experiences are described.

This essay aims to examine how science fiction literature is supported and made available for readers at four public libraries. Each library has its own opinion of what a public library?s role in society is, and that affects how literature acquisition and media exposure is done at that particular library. To explore this, the author uses a modified version of Elzinga and Andersson?s theory of traditionalism, pragmatism and emancipationism.

The dependency of fossil fuels has to decrease in order to reduce emissions of green house gases. Wind turbines generate electricity with low environmental impact, but the local opinion in Sweden is sometimes an obstacle to new developments. The acceptance of nuclear power increases at the same time. Mining uranium is once again on the agenda and prospectors are currently drilling for uranium. This cross-sectional study deals with acceptance of wind farms and uranium drilling.

This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.

Fisksätra has a historical background that goes back to the battle between Russia and Sweden that took place in 1719. This battle is known as "Slaget vid Stäket". Today there are plans to develop Fisksätra as a tourist destination where focus lays on the historic factor of the battlefield that took place there. As of this a project called the HAMN project has started to try to develop a new experience park at this destination unlike any other.The aim of this essay has been to study how much potential this experience park has to become a popular tourist destination in the future, while looking at the potential interest of the foreign tourists. This essay is written as an assignment for Göran Andersson, who is in charge of the tourism department at Södertörns Högskola.

Syfte: Syftet med denna studie är att beskriva hur pappor upplever ett akut kejsarsnitt.Metod: Deskriptiv studie med kvalitativ design. Semi-strukturerade intervjuer genomfördes med tio pappor som varit med om ett akut kejsarsnitt.  Resultat: I studien framkom positiva upplevelser av akut kejsarsnitt så som ett bra bemötande av personalen och en känsla av att bli omhändertagen. Personalen uppfattades som proffsiga, trevliga och snälla. Det var framförallt efter det akuta kejsarsnittet som pappor upplevde en delaktighet då de själva fick ta hand om barnet.

The purpose of this essay is to examine one of Sweden's oldest motorways in cityenvironment. The researched section is motorway E20 east of Gothenburg. Olskroksmotetin the west and Jonsered junction in the east, a distance of about 11 km. The mainquestion was, can maintenance of areas and objects related to the motorway give greatermeaning to a system that currently lacks historical connection?The survey was partly an archival study and partly a physical examination of themotorway and its appearance today.The road through Säveedalen from Gothenburg has a long history that begins with theriver and its valley as transport routes.

The aim of this present study was to determine and evaluate whether the presence of brooktrout (Salvelinus fontinalis) and sediment load may be a threat against the reproduction anddistribution of freshwater pearl mussel (Margaritifera margaritifera) in a creek located innorthern Sweden. Freshwater pearl mussel is an endangered species and is dependent ofbrown trout (Salmo trutta) to reproduce. Therefore there are concerns of indirect effects onthe population of pearl mussel by competition between brown trout and brook trout. Ditchesfrom a nearby gravel road have been fixed to lower the sediment load into the creek. I tried toevaluate this action plan.

Today's consumer society has led to never-ending choices in terms of brands, products and prices in an endless variety of shops. The retail industry is a very complex industry that includes many different types of sales channels and many different types of products. A consequence of this trend is that brand owners today face difficulties in understanding how their products are being evaluated and difficulties in knowing which final cause that make a consumer willing to by their product is hard to figure out. The industry is very diversified, which means that for a company to really understand their position and their role on the market it requires that the company put a lot of effort and also a lot of money in the process of trying to figure it out. We will with this paper try to explain a small piece of that understanding and we hope to get results, which contribute to the further research in this area.

The aim of this thesis is to examine whether the youth section, named ?Young adults?, in the library in our study is justified or not. We will do this by examining connections between society?s and the library?s views on youth and youth culture. In our study we examine the purpose of the young adult-department and which measures are taken to reach the purposes.

The purpose of this study is using McDonald?s in China and Sweden as a case to find out how fast food restaurant retailers combine adaptation and standardization with symbolic attributes of store atmospherics under different cultural background, and find out possible reasons. The study used McDonald?s in a case format to study in-store atmospheres. Further, the research has an investigating and explanatory qualitative approach, collecting the empirical data through observation with photos.

Måste det nödvändigtvis vara invecklat och svårt med interkulturella relationer? Innebär kärleksrelationer över gränserna mer komplikationer än andra förhållanden där man delar kultur, religion och etnicitet? Det finns uppenbarligen många människor som fattar tycker för varandra oavsett nationalitet och tro, men i flera skönlitterära romaner skildras en bild av att det är mer eller mindre omöjligt att få ett sådant förhållande att fungera. Jag vill dock gärna fortsätta att tro att kärleken beror mer på en sorts personkemi och attraktion människor emellan, något som man inte direkt kan sätta fingret på men som ändå finns där. I min uppsats skildrar och analyserar jag två populära och spridda romaner för att ta reda på vilken bild som framställs när det gäller kärleken mellan en mörkhyad muslimsk man och en vit kristen kvinna. I diskussionen redogör jag för mina egna tankar och åsikter om romanerna, samt beskriver hur jag tror de påverkar människor som tar del av dem genom bok eller film.

Background: Nosocomial infections pose a big threat to patient safety and increased costs for society. An effective way of preventing cross-infections is to apply hygiene routines. Studies show that compliance to hygiene routines is low while there's a lack of knowledge about the best way of improving it. Aim: To investigate whether a conversation based on the Theory of Planned Behaviour (TPB) could influence a nurse's compliance to hygiene routines and whether it could benefit the understanding of a nurse's compliance. Method: A quantitative and qualitative method was used in the study and included one nurse.

Aim: The aim of the study was to investigate attitude and practice to prescribe physical activity accordingly FaR® rules among personal at the specialized department of the University Hospital. Methods: A quantitative cross-sectional study was used to answer the purpose. The data were collected using specially designed questionnaire. That contained 11 questions related to interest and complications to use FaR® as a treatment method. A total of 38 individuals participated in the study.