A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

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.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

Syftets med denna uppsats har sin utgångspunkt i antagandet att globaliseringsprocessen har gett effekter i form av migration och den typ av organisation som betecknar EU och Frontex. Det huvudsakliga syftet är att utifrån en teoretisk diskussion belysa förhållandet mellan Frontex arbete och de mänskliga rättigheterna. De tre teorier som har använts är styrningsmentalitet, sociologisk globaliseringsperspektiv och mänskliga rättigheterna. Den metod som användes för att besvara undersökningens syftet har varit kvalitativ i form av textanalys. Denna teknik har gett tillfredställande resultat i besvarandet av problemformuleringen.

The business mission of Norra Skogsägarna is to achieve a profitable forestry for the private forest owners. With this as a background it is of interest for the forest owner association to know how forest owners think about voluntary retentions, the methods of increasing production and quality and if there are differences between those who have chosen to certify their forest and those who haven?t. This kind of knowledge is of importance, to in an effectively and adjusted way, help the forest owners achieve a profitable forestry. The objective of this master thesis is to increase knowledge about private forest owners? opinions of the methods of increasing production and quality and to what extent these methods are used.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

In today's society, the availability of energy plays an integral part in our everyday lives. Unfortunately, the price of energy in Sweden has increased in recent decades. A large part of our energy consumption goes to heating modules for houses, where heating methods that depend on energy sources such as electricity, district heating, fuel oil, gas and biofuels are the most common ones. During the winter period, the increase in energy costs becomes significantly evident, especially for small property owners. This increase in energy cost is most noticeable for home owners with electric heating.This thesis is written at the Halmstad University, in cooperation with a company, which makes parts of this thesis confidential.

The purpose of this study is to investigate in what extension students experience that computer and videogames affect them. I have chosen to focus on the physical, mental and social affect that this activity might bring them. I have also examined how much time the students spends in front of the computer or the videogame and in which social context they play.The method I have chosen to use is a quantitative opinion poll which I used in three classes of the later junior high and I have also conducted five qualitative interviews.The conclusions I have drawn from this investigation are that computer and videogames affects teenagers both physically and mentally. Physically the affects of playing videogames mostly can be derived to the physical inactivity they expose themselves to. The students themselves did not experienced any positive physical affects from their playing.Amongst the mental affects that stood out the most I recognized the social training that online gaming provided and also the intellectual stimulation that certain games offered the player.

The aim of this master's thesis is to describe the role of language and culture as ethnical identification factors and illustrate how these have been used as political weapons by the Serb regime in Kosovo during the last decade. The thesis discusses the concept of ethnicity, the relations between the politics of identity, nationalism, ethnic mobilization and the importance of language and culture. Kosovo has historically been characterized by severe ethnic antagonism between Serbs and Albanians. Different languages, cultures and religions beside political processes led to ethnic cleavages that paved the way for ethnocentrism, ethnonationalism, chauvinism, ethnic cleansing and civil war. Since 1989, the Serbian authorities have intervened in all important spheres of life, in an attempt to Serbianize Kosovo.

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 business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.

Through this project -?Projekt Pedadoggen?- I have tested dog training as a pedagogical resource at Daily activities. The study was made together with a group of persons with intellectual and neuropsychiatric disabilities, whose daily activities consist of running a day-care centre for dogs. Each participator of the project trained a dog towards a specific goal. This goal was individually formulated by each participator from his or her specific interest.

It is estimated that approximately 10 000 people are living in Sweden after having been rejected residence permit or asylum, meaning that they have to hide from the authorities while facing a risk of being deported by means of violence as they do not wish to leave voluntarily.For their existence, a vast number of people employed by the public administration can be expected to contribute to the wellbeing of the hidden people through their professions as bureaucrats.The bureaucrats can thereby be expected to be torn between different sets of value systems, roles and obligations towards the state and towards the hidden people.In this master thesis, I examine how five bureaucrats motivate their acting for the sake of the hidden people in terms of legitimacy, legality and morality in their administration, towards their ethic responsibilities and towards society as a whole.The results show that the bureaucrats see themselves as saviours of ethical values in an illegitimate administration where economic efficacy and arbitrary decision-making constantly transgresses The Human Rights, ratified by the Swedish Parliament..

This study, carried through interviews with six individual elderly persons, describes their stories in regards to how they experience growing old in Sweden as well as the connection between having a different ethnic background in the aging process. Therefore, the main purpose of this study is to highlight important themes and issues, i.e. the shortcomings and the advantages of growing old in Sweden, which these persons experience in their everyday life. As many of them have not by their own choice chosen to grow old in Sweden, the importance of having a relationship with fellow countrymen, being able to communicate in their own native language as well as have a basic knowledge about the elderly care system are aspects these individuals emphasize to be of great importance. The result of this study, based on several theories that reflect over individuality and perspective ethnicity, indicates that aging is based on an individual primary process experience and that there are no rights and wrongs of how one should deal with/experience the growing old process.

The Sweden Democrats (Sverigedemokraterna) has for a long time often been labeled a populist political party. It has however not been the subject of in-depth study to what extent the party really is populist. A study on whether the party and its supporters fulfill the criteria that a social science definition of populism would stipulate is therefore needed, in order to establish accurately whether the party is populist.    The definition used in my study accentuates three qualities that specify populist organizations: an antagonistic attitude against prevailing power structures, demands for increasing democratic influence and advocating a certain people?s rights ahead of others.The qualitative analysis of documents central for the party shows that it fulfills all of the criteria illustrated in the definition that is the basis of my study.