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.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

The focus of this work is to study whether public libraries should offer their patrons unlimited access to the Internet, or restrict which sites they can visit. The most common tool used to limit Internet access is filtering software. The author has administered four interviews with public librarians working in libraries in Southern Sweden. All four librarians had different opinions about restricting Internet access. The most important question asked was if they had chosen to use filtering, and the reasons for their decision.

The use of marketing research panels are a more and more frequently used source of information for studies within many different branches. The purpose of this report is to investigate the demographic composition of panels and compare it with the population of Sweden, a possible change in behaviour of respondents, and if the source of recruitment is the cause of possible differences in study results. The study was commissioned by Norstats Linkoping office. Sources for the data material include Norstat?s recruitment process and their two main panels with different recruitment sources.

AbstractTitle: Wikipedia as a source? Is it accepted in the studies of Media and Communications at Uppsala University? (Wikipedia som källa? Är det accepterat vid studier i ämnet medie- och kommunikationsvetenskap vid Uppsala universitet?)Number of pages: 38 (39 including enclosures)Author: Susanna SalomonTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/ Aim: The purpose is to study whether or not the Internet encyclopedia Wikipedia is an accepted source when a student writes a paper in Media and Communications at Uppsala UniversityMaterial/ Method: Qualitative research method based on interviews with teachers and on litterature.Main results: The study shows that there is no common view within the faculty whether or not Wikipedia could be used as a source when writing a paper in Media and Communications. Some accept it, others do not. The results show that the teachers of this subject at Uppsala University have not yet decided upon how to adjust to the new large information bank wich is Wikipedia.Keywords: Wikipedia, Uppsala University, sources, reliability, objectivity, collective intelligence, the Internet.

The amount of web APIs that are open to the public is increasing fast. Both the free web APIs as well as the ones that cost money to access. Both bigger and smaller organizations, professional and non-professional developers use these web APIs to add value to their systems or use it to create new applications. This is an area study where alot of research has been done in the last few years. In spite of this there are still no user-centered evaluation methods for web APIs.

Bakgrund: I och med den tilltagande teknologiska utvecklingen och globaliseringen ställs dagens företag ständigt inför nya utmaningar. För att handskas med detta måste företag arbeta för att skapa innovationer på ett sätt som de inte gjort tidigare. Det handlar om att släppa sargen ochvåga göra saker påett nytt sätt! Ett sätt för dematt göra detta är att tillämpa synsättet som kallas ?Open Innovation?, alltså att man tar hjälp av intressenter utanför företaget för att bli mer innovativa. Crowdsourcing är en del av open innovation ochinnebär bland annat attföretagtar hjälp av ?folkmassan?för att skapa nya idéereller lösa problem.

SharePoint är ett stort content- och managament-system som många företag använder sig av. I detta kan mallar specificeras för olika dokumenttyper (kallade content types), som underlättar skapandet av nya dokument för slutanvändaren. Systemet för mallarna blir dock snabbt omständligt och ohanterligt när antalet mallar företaget använder sig av växer.I detta examensarbete undersöks en lösning till problemet med mallarna, som finns tillgänglig på Microsofts Codeplex-site, där projekt under open-source licens kan laddas upp för allmänheten. Under arbetet undersöktes denna lösning djupare och vidareutvecklades för att i slutet av arbetet kunna levereras i form av en prototyp som HOW Solutions kunde använda sig av i framtida projekt.Slutresultatet blev en prototyp som bygger vidare på den tidigare lösningen och som tillåter användaren att specificera en mall-hubb, i form av en site-samling med bibliotek som kan förse andra bibliotek med mallar. Under projektet blev också en annan vidareutveckling av programmet funnen, som visar stor potential och som bör tittas närmare på..

Bakgrund: I och med den tilltagande teknologiska utvecklingen och globaliseringen ställs dagens företag ständigt inför nya utmaningar. För att handskas med detta måste företag arbeta för att skapa innovationer på ett sätt som de inte gjort tidigare. Det handlar om att släppa sargen ochvåga göra saker påett nytt sätt! Ett sätt för dematt göra detta är att tillämpa synsättet som kallas ?Open Innovation?, alltså att man tar hjälp av intressenter utanför företaget för att bli mer innovativa. Crowdsourcing är en del av open innovation ochinnebär bland annat attföretagtar hjälp av ?folkmassan?för att skapa nya idéereller lösa problem.

Today there are a big need for a system that delivers overview of all available units for different municipalities and shipping- and security companies due to the increasing requirements for efficiency. The purpose with this graduation thesis is to find out which systems that is suitable to use while developing cost-effective software for positioning and to produce a prototype for such solution.This assignment has been done at the request of PocketMobile Communications AB. PocketMobile is a company that are specialized on delivering modern mobile software solutions and systems to companies with their own vehicle fleet or mobile workers.This master thesis can be split into two separate parts, the theoretic- and the practical part.The theoretic part includes producing a number of functional requirements in cooperation with PocketMobile and comparing the available systems against the function requirements.The practical part deal with the development of a prototype that demonstrates the software recommended. The development tools that best matched the functionality requirements when the selection was made in May 2007 were Map24 and OpenLayers. The system that was selected to use while developing the prototype was Map24, because this product matches all of the requirements and it is also suited for professional usage regarding support, scalability and reliability.

The purpose of the study is to contribute to the field of social access in children's free play in the pre-school class, by looking at how children are included and excluded and how power structures arises in the free time. In order to capture the events that occur among the children, observations were chosen as research method.The results show that the children wanted to play with each other, and that the most common way to facilitate play was to ask "Can I join?". There were also other strategies being practiced regularly. It was also common to exclude other children from playing, and this was especially when the children wanted to protect their ongoing game, or that someone was not allowed to join because he or she ruined it for the others.

Background During the child?s first year of life there is a continuous contact with the Child Health Services (CHS) and the parents feel confident and involved. After the first year, the visits to the CHS is reduced at the same time as the everyday life changes for the family as the child starts going to day-care and the parents often go back to work.Aim To examine what it is like being a parent to children aged one to five and what kind of parenting support parents of children aged one to five are in need of.Method Semi-structured interviews were used to interview 25 parents in 21 telephone interviews and one focus group with 4 parents. The recruiting of parents was done on site at one open day-care and with the help of CHS nurses in Sweden. There were 10 men and 15 women.

As changes occur more frequently in IT- and software development, it is important for the companies to meet the demands and needs of its customer. The companies have to be able to adapt themselves continuously in order till fulfill its customers changing needs in an effective way, which results in big changes of the companies? structures. The more traditional way of working is often replaced with more alternative approaches as a response to the reputable deficiencies of its predecessors. As an effect of the rapid change and development some companies now see big potential in switching to more Agile and flexible methods and some companies have no choice but to change their way of working.

Nematodes are perhaps the most common animals in the world. Nematode populations can reach densities up to several millions per square meter in the soil. There are many factors which affect nematode communities in arable soil with respect to diversity and population size. Factors like tillage, crop, fertilization, nutrient status and moisture in the soil all have an impact on soil biology and in this way also have effects on the nematode community. This study is based on three different parts, soil samples taken in March 2012 and March 2013, soil samples taken monthly during the growth season of 2013 in bare fallow plots and a pot experiment.

Webbaserat Tidrapporteringsystem.