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.

Felix Saul (1883-1942) var verksam som körledare, musikskribent och musikpedagog, och undervisade främst i sin egen musikskola, Stockholms privata konservatorium (SPK). Syftet med studien är att undersöka den pedagogik som Felix Saul tillämpade i sin musikundervisning i barngrupper på SPK. Empirin utgörs av intervjuer med Sauls tidigare elever, och av hans egna artikelserier om musikpedagogik. Materialet har analyserats utifrån ett övergripande kulturpsykologiskt perspektiv. Resultatet visar att Sauls undervisning som syftade till att utveckla elevernas musikalitet i stor utsträckning följde Tonika-do-metoden som den beskrivs av samtida litteratur, men att han lade större vikt vid ackordfunktioner och rytmikövningar, och att lek var en central del av undervisningen.

This study aims to examine the regard paid to the use of Assistive Technology (AT) when assessing the knowledge of Year 9 pupils with dyslexia in the subject Swedish. A starting point was to examine the knowledge of a group of teachers in the areas of dyslexia and AT. The issues then developed as to which AT a dyslexic pupil is allowed to use in an assessment situation and how the use of these tools affects the assessment. There was an examination of the guidelines that the teacher group can use as support when assessing the knowledge of dyslexic pupils on the basis of AT. The method used was qualitative semi-structured interviews.

Background:Chronic heart failure (CHF) is a complex clinical condition. The higher survival rate after heart attack and other heart diseases, plus aging population, has led to more CHF patients. Symptoms can have negative impact on exercise capacity, ability to perform activities of daily living and quality of life. Heart failure clinics have been established to help better quality of life. Helping to stabilize and maintain patients´ health can reduce the need of hospital admission.

A crisis is something that can happen to all of us in an unexpected situation, and the school should be prepared in a way that is the best way to handle a situation with a wide foundation through a crisis plan. On a well-defined way, you should have a developed and relevant emergency plan. Defining the word crisis can be difficult, it is an individual Interpretation, and to get found out what the word stands for and it have to be discussed. The two selected schools that I have chosen to interview have discussed the understanding of the word crisis in able to get what the word means for them. The two selected schools have come to the conclusion that a crisis is something that creates disturbances for people or a person concerned to the everyday way of living.

The aim of this two years master´s thesis is to examine discourses about electronic books in relation to libraries that occur in the Swedish library journal Biblioteksbladet by using critical discourse analysis (CDA). The thesis also aims to discuss changes in the discourse practice, and discuss the relationship between discourse practice and social practice in the field of library and information science (LIS). A main point of CDA is that language is a form of social practice that helps shape social reality. Furthermore the concept of ideology, as understood with-in CDA, brings understanding to the way discursive events help reproduce and transform social relations of pow-er. The text samples span from 2005 up to and including 2011 and were examined by using Norman Fairclough´s three-dimensional conception of discourse, which allows for Interpretation of text on a linguistic, discursive and social level.The result of the analysis showed that there are several different discourses about electronic books and li-braries, none of which can be said to be particularly representative.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic Interpretation to understand how historic facts influence the function of the subject today and in the future.

Background: During a house demonstration a real estate agent have the chance to make new contacts which is of big importance to spread the word about the agency and keep up with the competition. If the realtor makes a good impression on the customers, it increases the chance for making the customers return to the same realtor when time comes to sell their own house. The Interpretation of this non-verbal communication has been shown to have a fundamental effect on the participant?s perception of the encounter. This makes the study aim regards investigating which non-verbal signals a real estate agent express.Purpose: This study has a two-parted purpose whereas the first part intends to point out similarities and differences in a realtor?s non-verbal communication.

The main aim of this study is to determine whether the monastery in Ny Varberg has been used as a hospital during its active years. The second aim has been to investigate weather the buried individuals at the monastery at Ny Varberg exclusively are deceased monks. Only individuals from the monastery's active years has been included in this study. A total of 16 inhumated individuals was analysed. Both men, women and children was shown to be present, as well as wide spread of children and adults.

Syftet med denna studie är att få fördjupade kunskaper om hur sångpedagoger med hjälp av kommunikativa resurser hanterar sin sångundervisning. I bakgrundskapitlet presenteras forskning inom områdena kommunikation genom kroppsliga resurser, elevers tillägnande och förhållande till kunskap samt lärares val av undervisningsinnehåll. Vidare presenteras multimodalitet och designteori som teoretiska utgångspunkter.Undersökningen är genomförd med hjälp av stimulated recall interview och videoinspelningar. Fyra sångpedagoger som undervisar på högstadie- och gymnasienivå deltar i undersökningen. Sånglektioner har videoinspelats och sångpedagogerna har intervjuats.

The aim of this Master thesis is to describe why and how public librariesuse the social networks Facebook and Twitter. The focus is to study whatbrought about their use, how the work is carried out, ideas and objectivesbehind the use and what libraries actually convey on the networks. Themethodology is twofold: semi-structured interviews with responsiblepersonnel at four Swedish public libraries, and an ethnographic contentanalysis of four months of the libraries' status updates and tweets onFacebook and Twitter. The theoretical framework consists of a model forthe roles of the public library in society, and of discourses about thepublic library in media.Results indicate that social networks are used to market, make accessibleand inform of the library's resources and services. Furthermore, networksare used to communicate/interact with followers and to inspire people toread.

This is a qualitative study aiming to examine peoples? experiences when retiring. In that purpose a criteria based sample has been used, participants have been asked in that they fulfilled the criteria?s to be a retiree within the age of 65 to 71 years of age. The reason of the age criteria was that the experiences should not be so far away in time.

Den här uppsatsen undersöker ett antal attityder till skollagens skrivning att utbildningen skall vila på vetenskaplig grund med syftet att få en bättre förståelse för vilka förutsättningar och uppfattningar och vilket utgångsläge som finns för lagens implementering. Emperin har hämtats från en totalundersökning med en kvantitativ enkät som har skickats ut till skolledare och lärare i skola och förskola i en mindre kommun. Svarsfrekvensen för undersökningen är 40 %. Datan har sedan analyserats och visas som deskriptiv statistik. Uppsatsen har en fenomenologisk utgångspunkt.

Background:Chronic heart failure (CHF) is a complex clinical condition. The higher survival rate after heart attack and other heart diseases, plus aging population, has led to more CHF patients. Symptoms can have negative impact on exercise capacity, ability to perform activities of daily living and quality of life. Heart failure clinics have been established to help better quality of life. Helping to stabilize and maintain patients´ health can reduce the need of hospital admission.

The aim of this study is to enlighten how todays working environment affects young individuals descriptions of how to reach success in work life, now often titled as ?career?. Our purpose has been to analyse how the term career is constituted discursively among young people in jobs characterized by flexibility. The study is based on six qualitative interviews with young adults in the media industry, all between 20-30 years old. By utilising a Foucaultdian discourse analysis we want to expose how the competing and dominating discourses, that our interviewees? statements are based on, can be associated with a wider social context.  The study reveals that our interviewees describe career in two separate ways, both positively and negatively.