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.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

The aim of the study was to understand limitations and possibilities to the discretion of managers in order to fulfill wishes of users. The study is based on six interviews, three with managers and three with staff in common homes for mentally disabled people. The study took place in a municipality in Sweden in the spring of 2010. We used an interview guide with specific themes and questions. The theoretical framework was based on organizational theories as well as theories about management and discretion.

This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.

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.

The aim of this study is to examine how and in what way users of the public participate and affect the archival information that is to be preserved for the future through the examination of three archival projects involving public participation. The study seeks to examine if participation of the public could lead to increased democracy and diversity of information in the archives. The study will be performed through the examination of three participatory archives all tied to traditional archival institutions.The study is based on the theoretical framework of Benn and Gaus and their notions of public and private which they discuss using the key words access, agency and interest. The study also takes into consideration Laura Millar?s theories of social memory as a means for the public good.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

Gymnastics is a reoccurring event in the physical education of many students. Despite this, there is still today limited research which describes the students? perspective and interest for this activity and if there are any differences between genders. The purpose of this study has therefore been to investigate students? interest for gymnastics and if there are any experiences, which can affect this interest.

The purpose of this work is to raise ideas and interest for land that is very much forgotten,unused and neglected in terms of maintenance and usability. Railroads are often seen as adirty and loud intrusion in the landscape and therefore cities turn their backs on them. Theland around railroads is not considered useful despite its often central location and scrublandis common in these areas.The starting point of this work is the restrictions and possibilities linked to the land withinthe security distance 30 meters from the railroad center. Within this security distance thereare numerous limitations and regulations due to the nature of railroad use. These limitationsare counted for in the initial chapter and lay the foundation for the rest of the work.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

The aim of this study was to investigate how various professions within the treatment of ADHD is working with the diagnosis and the importance of the diagnosis has been at work. We also want to investigate what the different professions think of the diagnosis, what it has for opportunities or limitations in treatment. The chosen professions are two nurses, two treatment assistants, a psychologist and a psychotherapist. When we interviewed our chosen professions, we have used a qualitative approach with semistructured interviews. Through our interviews we got the opportunity to take part in the various professions' knowledge and experience of working with teenagers who have ADHD.

AimThe main aim of this study was to find out how teachers reflect on their work with developing pupils? interest towards mathematics in grade nine. As a teacher in mathematics, it is important to be aware of different views on interest towards mathematics and how it is possible to work in that direction. Since developing interest towards mathematics is written the in syllabus as criteria for teaching mathematics in grade nine, it is important to know and take an active role in finding ways to approach the issue.Main issues? How do teachers in grade nine reflect over their work with development of interest towards mathematics?? How are teachers? Beliefs Systems reflected in their work with interest?MethodThe main focus of this study was teachers? perspective on their own work on developing interest towards mathematics.