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 paper focuses on the subject of Simone de Beauvoir and how she creates her view of motherhood. With help from Toril Moi?s method ? which she calls personal genealogy ? as a standpoint I have read Beauvoir?s autobiography Memoirs of a Dutiful Daughter with and against her essay about women, The Second Sex.The genealogy tries to understand the term ?making? and the idea of production or construction and the personal genealogy sees the subject ? the person ? as an extraordinarily complex effect of a whole network of different discourses or determinants. In order to be able to understand Beauvoir?s view on motherhood I have read her philosophy with and against the feminist philosopher Ulla M.

Travel literature and especially the ?adventure story? has excited young British boys for over two centuries. However, it has also been a vehicle for the assertion of male dominance and European supremacy. The story of a British man who goes to the colonies, performs some test which is essentially a test of his manliness, and whose compulsory victory marks the end of the book, has been a central myth in colonial masculinity.Through looking at three Anglo-Saxon male travel writers from the 20th century, this essay aims to study the different ways in which Western male identity is shaped against an Indian background. The novels analysed are Topee and Turban or Here and There in India by H.A.

This essay examines the theme of blindness in the Gospel of Mark. The two main questions asked are: 1) ?What is Mark?s view on blindness?? and 2) ?How does the Gospel of Mark?s view on blindness inform the current discourse of disability studies and how can we interpret Mark?s view on blindness today?? By the methods of metaphor analysis and character analysis, four passages of the Gospel are studied (Mark 4:10-12; 8:14-21; 22-26; 10:46-52). The analysis concludes that blindness is depicted by the author of the Gospel as a disability which also consist of a lack of cognitive ability and a hopeless state that is in need of healing.  The depiction of blindness in Mark originates out of the authors use of blindness as a metaphor for lack of cognitive ability (Mk 4:12; 8:18) and the lack of characterization of the blind man at Bethsaida (8:22-23). This view on blindness is, in comparison to a modern view, difficult, as it marginalizes persons with blindness as inconsiderate and not fully human.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

This essay examines the theme of blindness in the Gospel of Mark. The two main questions asked are: 1) ?What is Mark?s view on blindness?? and 2) ?How does the Gospel of Mark?s view on blindness inform the current discourse of disability studies and how can we interpret Mark?s view on blindness today?? By the methods of metaphor analysis and character analysis, four passages of the Gospel are studied (Mark 4:10-12; 8:14-21; 22-26; 10:46-52). The analysis concludes that blindness is depicted by the author of the Gospel as a disability which also consist of a lack of cognitive ability and a hopeless state that is in need of healing.  The depiction of blindness in Mark originates out of the authors use of blindness as a metaphor for lack of cognitive ability (Mk 4:12; 8:18) and the lack of characterization of the blind man at Bethsaida (8:22-23). This view on blindness is, in comparison to a modern view, difficult, as it marginalizes persons with blindness as inconsiderate and not fully human.

This thesis aims at examining to what extent a few, algorithmically very easily extractable document features can be used to classify electronic documents according to genre. A set of experiments is therefore carried out, using only 11 such simple features in an attempt to classify 84 documents belonging to electronic academic journals into three manually identified genres: table of contents, article, and review. The 11 features are also divided into three sets, containing metrics of words and sentences; punctuation marks; and URL links, respectively. The performance when using these sets of features is then measured with regard to classification accuracy, using a k-NN classifier, four different values of k (1, 3, 5, 7), and both leave-one-out and 10-fold cross-validation. Best results are achieved when using all three feature sets (i.e.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

The aim of this study was to understand how staff at residential homes for unaccompanied children experiences their professional role. The main focus of the study was on how the staff defines their professional role and how they handle the situation to be close and at the same time keep a distance towards the children in care. Five women and two men were interviewed at five different residential homes for unaccompanied children. By symbolic interactionism we are able to see that the professional roles are shaped through interaction with the children in care as well as in relation to colleagues. The main role for the staff is to build up a relationship with the children.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

Genomförda undersökningar visar att formativ bedömning förbättrar elevers inlärning och förståelse. Den svenska läroplanen från 2011 ger tydliga indikationer på att formativ bedömning ska inkluderas i undervisningen. Vår diskussion i denna uppsats är därför aktuell och den visar hur forskare artikulerar fenomenet formativ bedömning. Litteraturstudien inkluderar information om vad formativ bedömning innebär och förslag på hur man kan arbeta utifrån ett sådant arbetssätt. Vår studie visar att de viktigaste komponenterna inom formativ bedömning är att tydliggöra målen, återkoppling samt själv- och kamratbedömning.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.