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.

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

This thesis focuses on the mass media cover of ?Smart textiles?. The Swedish?smart? textiles are developed in Borås and are a mix of ordinary textile and new technology.  I analyse the article with a text analysis method, looking at themes and the language?s propositions in focus. Context and the actors in the articles are also important in the analysis.Many women occur as developers of the new smart technical product, a field often knowed as a typical male subject.

Emotionell intelligens (EI) handlar om förmågan att identifiera och hantera egna och andras emotioner. Forskning har visat att hög EI var relaterat till flera livsområden såsom hälsa i form av mindre stress och kvalité på sociala relationer. Studien syftade till att undersöka samband mellan EI och följande: social förmåga, ensamhet och balans mellan studier/fritid hos sammanlagt 141 högskolestuderande. Mätinstrumentet var kvantitativt bestående av Internetbaserade Big Five Plus (L. Sjöberg, 2007) samt en pappersenkät.

Dairy cows transform grass to milk with help from ruminal microorganisms that can digest indigestible fiber in their feed. The digestive system of the cow is adapted to a diet consisting of forage and disorders like acidosis, laminitis and abomasal displacement can occur if the feed contains too much starch. To achieve the highest production possible the cow has to be given a high amount of concentrate or grain as the difference in milk yield is significant, approximately 1000 kg energy corrected milk per cow and year between conventional and organic cows that are fed a lower versus a higher share of forage. If the cow shall be able to eat the same amount of energy from forage as from grain or concentrate the eating- and rumination time gets longer and she might not be able to eat enough, which will result in a lower milk yield and will make it harder for the cow to recover from the negative energy balance that originate from the beginning of the lactation. Fat and in a sense protein content differs also depending on if the cow is given a high or low share of forage..

Introduction:During a crisis in the society, the communication from the responsible authorities is of big importance. This study shows how the authorities worked with their crisis communication towards the general public during the waterleak in Kalmar in december, 2010.Purpose:The purpose of this study is to investigate how the responsible authorities in Kalmar worked with their crisis communication during the waterleak and also how the general public perceived the crisis communication.Methodology:The study is based on a combination of a qualitative and a quantitative methodology. We begin to work with qualitative interviews with the responsible authorities to get information about the actual event and their work with the crisis communication towards the general public through the mass media. Then we investigate how the general public in Kalmar perceived the crisis communication from the responsible authorities and compare these two results.Conclusion:The study shows that there were several problems, both internally and externally, with the crisis communication from the responsible authorities during the waterleak. Although some people were dissatisified with the responsible authorities crisis communication, the majority were pleased and very satisfied with the information they got from the responsible authorities during the waterleak..

The purpose of this study is to show how the modern society, with demands, expectations and the time constraints of adults, affects children and the everyday life at the preschool. Our intention is also to show the importance of identify stress symptoms of the children.        The study is of qualitative empirical kind and is based on a questionnaire to 19 parents of preschool children at the age of three to five years old. Interviews are made with four preschool teachers on one preschool. An observation of children in possible stressful situations is made during three days each at two preschools.     The results show that the modern society affects children and can be stressful. It also affects the everyday life at the preschool.

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

The water level of Lake Mälaren has been regulated since the 1940?s. A recentinvestigation suggests that the current regulation needs to be adjusted in order toprevent a decline in water level, salt water from infiltrating from Lake Saltsjön,and risk of floodings. In addition to these preventions, the new regulation couldpotentially effect the natural environment and agriculture practices in the lowlands that surround the lake. The new regulation proposal calls for an increase invariations in Mälaren?s water level during seasons, while the annual mean waterlevel will remain the same.

New Zealand is currently the third largest global producer of kiwifruit and thus plays an important role in the international market. Exports of kiwifruit are also of significant horticultural value for New Zealand and in 2007 the kiwifruit industry accounted for export values of NZ$790 million. The global kiwifruit market has experienced substantial changes in recent years and is likely to change significantly in the near future due to developments in production sources, adjustments to trade policy settings and shifts in consumer preferences. The New Zealand kiwifruit industry needs to consider what the impacts of these changes might be so that future strategies can be constructed effectively. Little quantitative modelling has been done in New Zealand to consider the impacts of changes to the global kiwifruit industry. The major contribution of this research was the development and calibration of a kiwifruit industry-specific partial equilibrium trade model. The model was then used to examine the impacts on New Zealand producers of these trade-related changes in the global kiwifruit market.

Examensarbetet går ut på att frambringa några principkonstruktioner till axialfläktar med fasta inställbara skovlar åtFläktWoods. Fläktarna det rör sig om är stora industrifläktar med en diameter mellan en och fem meter, som används för atttill exempel transportera ner luft i gruvor. Endast förslag till principkonstruktioner tas fram och ej en färdig produkt, syftetmed rapporten är i första hand att ge FläktWoods konstruktörer ett annat synsätt på problemet. Två olika delar av fläktenundersöks, dels fästet av skoveln på hjulet, dels själva hjulet i sig. Tillvägagångssättet är att från formulerat problem tasförst några förslag fram, de utvärderas sedan och de bästa går vidare till nästa steg.

Background:About 250 000 children develops cancer every year. Most of them has a parent and a family who also is getting affected. During this time the parents go through a crisis and the nurse had a central role to help them through the hard time. Aim: The aim of this study was to illuminate parent´s experiences of living with a child with a cancer diagnose during the illness. Method: A literature -based study, qualitative content analysis of 14 qualitative articles.

The aim of this essay is to find out how different factors influence the occupational role in a rehabilitation garden. The study is based on two qualitative interviews with and shadowing of the gardeners in the rehabilitation gardens of Alnarp and Gröna Rehab in Gothenburg. The result shows that the main factors that influence the occupational role is the gardener?s background, the garden/place, the participants, the team and the possibilities for development. The occupational role appears to consist of several different roles; the team-worker, the activity and project manager, the source of inspiration, the educationalist, the informer, the therapist and the fellow human being.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

This essay focuses on the press coverage of the riots in Gothenburg 2001. The questions it aims to answer are, How is it that although the media was gender-neutral in its news reports, the lasting memory is one of rioting men, and why did the media simultaneously exaggerate and minimize the importance of the riots?The material consists of articles and photographs from Swedish mainstream newspapers. The method is text analysis, with a heavy influence of discourse theory. The conclusions are that since the hegemonic discourse on gender does not allow women to be active and violent, all bodies in the riot automatically become men, no matter how female they seem to be in other contexts.