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 competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

Jag undersöker möjligheten att arrangera folkmelodier genom att ta inspiration av jazzimprovisation och udda taktarter. Låtarna som blev till spelades in i studion och analysen av processen från att transkribera, arrangera, repetera in och spela in dem, presenteras i detta arbete..

At SLU, Divison of Reproduction, Dept of Clinical Science, there is an ongoing project on the development and evaluation of new methods for the assessment of stallion semen quality. This EEF-study, which is a part of that larger project, has focused on the effects on motility and fertility of stallion semen of two different extenders and selection. Both an objective method and a subjective method for analysis have been used and compared in the study. The increase in the use of artificial insemination with cooled semen in Swedish horse breeding over the last decade is thought to play a part in declining foaling rates (Kareskoski et al, 2006, Kuisma et al, 2006). This calls for better evaluation methods of semen quality since cooling and transportation put higher demands on semen quality in order to maintain fertility (Aurich, 2005).

Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.

My aim with this diploma work is to find out if the students consider development deliberations as a good forum in order to promote their knowledge development or not. I have also examined if the development deliberation is experienced as giving for the pupil or not, what I have been studying from the pupil's perspectives.MethodI have implemented three qualitative interviews with three students from class nine in a compulsory education that lies in Botkyrka municipality. There, I have also an implemented questionnaire survey with two half classes from same class.Materials To my study I have linked literature where research aims himself in on how teachers have worked with development deliberations in the school.Results Students that I have interviewed does consider development deliberations as a knowledgep romoting forum, but most as a forum for clear about study results. The students in the survey consider development deliberations as giving only when the result turns out to bee good.Importance for teachers As each development deliberation is unique, you can not come to a certain implication that all deliberations are experienced in the same way as the result shows. But that can last stakeholder for the teacher is to see how one development deliberation can to be experienced of several students.

I denna uppsats belyses Polisen i Uppsala län ur ett varumärkesbyggande perspektiv med syfte att undersöka om teorier avsedda för företag i konkurrenssituation även kan appliceras på en offentlig myndighet. En kartläggning av Polisen Uppsalas arbete med personifiering av sitt varumärke i sociala media görs genom intervjuer, innehållsanalys och sekundärdata. Insamlad data avseende hur deras varumärkesbyggande stämmer överens med teorier om corporate brand, corporate brand personality och corporate brand personality traits avser besvara uppsatsens syfte. Resultatet visar att en stark koppling mellan Polisen Uppsalas varumärkesbyggande och uppsatsens teoretiska ramverk finns. I undersökningen framkommer att arbetet med personifiering är grundligt utformat genom Polisens värdegrund.

Syftet med denna studie är att ta reda på hur kompositörer inom genren svensk folkmusik idag går till väga när de komponerar ny musik, hur deras arbetsprocess ser ut och vilka arbetssätt de använder sig av. Det teoretiska perspektivet är hämtat från Stan Bennet och Max Grafs tidigare forskning om hur kompositionsprocessen ser ut för kompositörer inom konstmusikgenren. Ett didaktiskt perspektiv används också som utgångspunkt. Bakgrunden till arbetet baserar jag på tidigare forskning om kompositionsprocessen, forskning om gehörsmusik och kreativitet och idé-skapande. Jag ser även till vikten av att tränas i sitt divergenta tänkande som komponerande innebär.

The Swedish forestry aims primarily maximize production and economical wins. However, especially urban forests have great qualities as space for recreation and children?s play, which means that other goals should lead the forests management. The Teleborg forest is a wooded area in Växjö, surrounded by urban dwellings, schools, nurseries etc. A great part of the forest was wind felled during the storm Gudrun in 2005 which changed the forest, earlier dominated by spruce, dramatically.

The unique ability of wheat to produce leavened bread is mainly due to the gluten proteins present. As consumers are more and more attracted to bread with high fibre content the use of wheat gluten will also increase in order to obtain bread with good volume and appetizing characteristics. Air-classification is a technological method used to separate particles by size and shape by means of air-streams into two fractions, fine and coarse. When used on wheat flour it is known to alter the flour composition in the fractions obtained compared to the original flour. This method is not widely used in the milling industry but could possibly be of interest if protein rich fractions with favorable protein quality can be produced.

The aim of this thesis is to investigate whether personal development, from the professional perspective, could be a relevant part of the music education department at Malmö Academy of Music. The thesis explores whether students would gain a better understanding of the professional teacher's role through personal development, and also the kind of educational structure that would be most suitable to achieve this understanding. A qualitative focal group interview was used as a method, and the participants where four students at Malmö Academy of Music. The results show that the students generally would be open-minded to integrate personal development in their educational program, and they also have a lot of interesting ideas regarding how a framework for the integration of personal development in the educational program could be structured. A number of suggestions how to integrate self reflection in the educational program are presented in the thesis.

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.

Vi lever idag i ett informationssamhälle, vilket innebär att såväl mängden information som antalet informationskanaler ständigt ökar. I takt med detta upplever en del människor att de inte har tid eller möjlighet att hantera denna information. Det talas om informationsöverflöd. Informationsöverflöd upplevs ofta på arbetsplatser, och orsaken till ett upplevt informationsöverflöd anses oftast utan någon egentlig reflektion över andra möjliga orsaker härröra från mängden information. Författarna till denna uppsats undersöker om individens personlighet och situationen individen befinner sig inverkar på individens upplevelse av informationsöverflöd på en arbetsplats.

När du arbetar med teckensnitt, vare sig du skapar ? eller helt enkelt väljer ett teckensnitt, finns det konsekvenser till följd av skapandet och/eller valet. Läslighet och läsbarhet ligger i hjärtat av teckensnitts utformning ? men principerna kring läslighet och läsbarhet är flexibla och kan komma att bortses ifrån, beroende på den tänkta kontexten för teckensnittet. Ett grepp om historiken bakom användningen av vissa teckensnitt, såväl som kunskap om de möjliga associationer de kan väcka är också av stor betydelse när man arbetar med teckensnitt.

This study focuses on international mediation and mediation theory. The aim of the study is to bring into light, a critique on already exsisting mediation theory and the need to oversimplify generalisations and results. This study focuses on a comparison between Richard Holbrooke and Carl Bildt, and their roles? as mediators during the war in Bosnia and Hercegovina 1995. I have deliberatly chosen two very different actors on the same case, to show that traditional belif on why the war ended is oversimplyfied and wrong.This study uses Curran, Sebenius and Watkins paper on mediation as a template in defining how to use the criterias for analyzing a mediator.