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.

This thesis analyzes the media debates generated by the election of Omar Mustafa to the board of the social democratic party, and the appointment of the conservative Minister of Labour, Elisabeth Svantesson. More specifically, the aim is to analyze newspaper material through a discourse analyze, to see if and how religious affiliation effects the possibilities to act as a political representative. Theories of othering and intersectionality serve as theoretical points of departure. Further, chains of equivalence from Laclau and Mouffe?s discourse theory are used to study how categories as ?us? and ?the other? are constructed in the material, and how these processes of categorization relate to the intersection of religion, gender and ethnicity.

This degree projects made on behalf of AB Karl Hedin to find out what private forest estate owners would like to have on a forestry-related website. The reason for finding out what estate owners think of the forest websites is to meet needs of the forest owners who are customers of AB Karl Hedin. Marketing and use of the Internet for information search for products and services are two key concepts in this study. To be able to perform the study, a telephone survey was made to find out what estate owners want and what they are missing on a forest site. The survey can be summarized at following conclusion: The marketing of AB Karl Hedin website must be stronger The forest owners want more information on forest business, prices and forestry services.

The aim of this study was to investigate the emotions among the staff at the group housings when they observe the caretakers expressions of masturbation and how the staff handles these expressions in their daily and long-term work. The theoretical concepts that were used in this study are group housing as a public and private arena, occupational role, relation, humanistic effort, pedagogical effort, empowerment, care ethic and emotions. The concepts are related to each other and constitutes the foundation for the analysis of the empirical data used in this study. A qualitative study was carried out, in forms of half structured interviews with six informants, of which the majority was women. It came to light that the interviewees only had positive feelings for the caretaker?s expressions of masturbation.

The purpose of this project was to invite a changed perception of active sitting, to introduce a more active way of sitting in office environments and destigmatize an active sitting posture such as straddling by giving active sitting products conscious aesthetics based on environment and positive associations. The goal with this project was an active sitting product for office environments with aesthetics considered encouraging to movement in a relaxed way, regardless of age and gender, and connect to materials and aesthetics related to activity, experience and recreation. Horseback riding, retro style surfing and skateboarding was an entry of investigation. The project was based on existing active sitting products, their function and production techniques. It was not a part of the project to investigate new models of sitting.

The major focus in this study is structural inequalities in primary school in Sweden. UNESCO points out that in many developing countries, up to 40% of the children perform at or below the lowest proficiency level in language and mathematics. Sweden has been criticized by the UN about the large differences in educational achievements between different regions. Based on an official study Sweden considers that those differences are related to ethnically segregate residential areas. My research question is whether the Swedish government takes adequate consideration of the impact that socioeconomically aspects have on educational achievement.

The health care is an important part of the welfare services in Sweden. Therefore it is of large interest that it is well performing. A part of this is related to how the health care is organized. This essay examines how the Swedish health care has been organized between 1960 and 1990 and what organizational changes that have been made to the health care. It shows that the Swedish health care has un-dergone many organizational changes the last decades.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

There are many factors in a building project that has to collaborate with one another in order to reach the desired end result, how you work with moisture issues in timber is a very important one. While constructing Varbergs Hospital, the building company Skanska came in contact with the issue of extra high demands on the moisture content in timber. What they requested from us was a moisture program in which you clearly could follow the routines regarding work with moisture in timber. The aim is to use this program as a help during the work, in order to achieve a good result.We have developed this study in addition to the moisture program. The aim is that this study will give you a deeper understanding of the important factors to consider.

In the following study I probe the social world of hard-rock music. By conducting interviews with four young male enthusiasts of this music I try to develop a general picture of this social world, as well as of the basic elements on which this particular subculture is constructed. The identity of a hard-rocker is based upon a number of factors beyond just a preference for that music. Throughout the interviews I encountered many implicit norms that one must followed in order to be able to see oneself as a true hard-rocker. I also found that from the respondents? perspective, the mainstream culture has, throughout the history of metal music, used various ways to counter the spreading of this genre.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

This report is prepared in cooperation with Södra, Norra Halland SBO. The survey gives the members an opportunity to influence the services and also gives the staff at Södra a hint of the member?s demands.Södra is the largest co-operative forest company in Sweden with over 50 000 members and is divided into 31 areas. Norra Halland SBO is one of them.A questionnaire was sent to the members and 516 (or 53 %) of them answered. Of the respondents 68 % were between 60 and 69 years of age.

This essay elucidates upper secondary students? literacy practices, (literacy events, literacy competencies and literacy culture) during a typical day, with focus on the daily literacy practices. A literacy ethnographic study conducted in the environment which participants naturally are, at home, at school and in leisure. The study is inspired of a project, Skriftbruk i arbetslivet, ´Literacy Practices in Working Life´, that conducted by Anna-Malin Karlsson, Per Ledin and Olle Josephson, in collaboration with Vetenskapsrådet ´Science Council´(2002-2004).The result of this study shows that students from professional preparing programs not use such literacy competencies that been tested in traditionally reading comprehension test, particularly much. However, do they read a lot during the literacy practices day by television, computer and mobile phone.

There is strong evidence that cognitive-behavioural therapy for insomnia (CBT-I) is effective. The aim of this study was to compare 7 group-sessions of mindfulness-based cognitive therapy for insomnia (MBCT-I) with 3 group-sessions of CBT-I, on sleep measures and sleep related psychological processes, such as pre-sleep arousal, thought control strategies and mindfulness. Participants (N = 44; age 18-66) with long term insomnia were stratified and randomized into waiting list, MBCT-I and CBT-I. Significant improvements were seen in both groups, compared to waiting list, for instance on insomnia severity, sleep latency and restorative sleep. Small improvements on psychological processes were also found in both groups.

The aim of this study was to document treatments of sick and injured reindeer in Tornedalen and the area around Gällivare. I also wanted to find out the basis for the treatments, how they are considered to work and if they agree with established veterinary science. The occurrence of ?folk remedies? was especially studied. In all, 40 reindeer owners were interviewed.