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.

Captured in the room of Göran Tunström?s spoken language, fenced behind his barrier of manic words. This essay is about the limit of language and world?s necessity to be spoken to be experience, about telling as a manufacturer of Meaning and a subject?s motion between fiction and reality. Based on the novel Skimmer from 1996, my purpose is to identify ?a linguistic room? in Tunström?s narration and show how this room is given an existential character by its temporal and spatial dimensions.

This Master?s thesis explores three contemporary Swedish poets? ? Lars Mikael Raattamaa, Anna Hallberg and Johan Jönson ? understanding of their work as a political activity. By using Jonathan Culler?s theory on literary competence and literary conventions as a theoretical tool for an idea analysis, the three poets' arguments for or against certain literary techniques, and their ideas about readers and reading, are explored and discussed. In what ways are established literary methods questioned by the three poets? In what ways are established theories on readers and reading questioned? In what way can their poetic work be regarded as political? As a background, the debate about poetry in Swedish newspapers and literary magazines is presented, as well as the common focus on readers and reading in social sciences and in humanities and arts.

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

The primary purpose of this essay is to study and describe what single adoptive mothers believe to be significant motives when considering adoption. This essay also describes how single adoptive mothers experience parenthood in relation to their expectations. The theoretical perspectives applied to analyse the empirical data are existentialism, the identity making process, and social constructionism. The method of this study is qualitative based on seven interviews. The material has been analysed by condensed Meaning units and themes with a phenomenological approach.

AbstractThis study deals with motivation as an overall concept, from a student perspective. It encompasses factors that could directly affect students and their positive or negative motivation, concepts such as relationships, communication, expectations and interactions and their importance to my informants.The study also discusses certain theories to show the different ways of defining motivation, specifically in relation to my informants and their and my conclusions. My ambition is to establish the importance of the concepts mentioned above, as well as perspective changes to the enhancement of the performance standards of a good teacher.The purpose of this work is to describe, understand and clarify the external and internal factors that affect motivation. In order to achieve this purpose, I chose to use a method of qualitative interviews with three students, with different backgrounds, schools and conditions but with a lack of motivation as a unifying characteristic. The research questions were as follows:What factors influence students' motivation?   What impact do achievement targets have in relation to the pupils? own motivation to learn?How important are teachers' expectations for the individual student's motivation?Within this study sub-concepts such as importance of expectations, relationships, and significant others are, according to my analysis, of great importance.

Student influence is a well debated subject and all Swedish teachers should let the students influence their education. According to research the student influence is generally low and something that varies from school to school. The school policy documents do not clarify how much impact the students get to have on their education and the impact is therefore something that every individual teacher decides. These individual differences are the reason of this study.This is a qualitative study about four teachers work and thoughts focusing on the subject of school democracy and student influence in the school environment. The study is based on qualitative interviews in order to highlight four different teacher?s thoughts.

The purpose of this study was to investigate and compare how and why consumers of different ethnic backgrounds value and prioritize product attributes among food in certain ways. We expected to find culturally bound attitude differences and our aim was to relate those to, and challenge, present knowledge of information structures. Consequently, we also aimed to use this new knowledge of attribute attitudes in connection to assortment variety theory, as attributes constitute important motives to how consumers perceive variety. A theoretical framework was constructed to suit our purpose and function as an analytical tool, consisting of Culture perspectives, Information structures (product attributes), and Assortment variety. In this thesis we focused on attitudes and consumer perspectives and excluded actual behaviour and the retailing perspective.

My main purpose for this paper was to find out what the four teachers I interviewed thought about the design of their classroom and how they linked that to pedagogy, pupils learning and policy documents. I also wanted to find out if classroom design were something they discuss and reflects on in the college.My questions for this study were: What do some teachers who work in the early ages in the school think about the classroom design? Do these teachers link the classroom design to policy documents or pedagogy? Do these teachers consider classroom design to be something that should be discussed in the same way as other factors (for example teaching aids, resources etc.) within the college?My method was to make qualitative interviews with four teachers, analyze their answers and link them to my main theories and research in the area of the study. My main theories were multimodal communication, which means that there are several systems of signs in communication, which all have an essential function for the Meaning of the communicated. It also means that learning happens both individually and socially and that school is a social construction, and that the system of opportunities and boundaries in which it takes form is mediated within our multimodal systems.

This thesis focuses on immigrant fathers and the specific situation they face arriving in Sweden. The purpose of this study is to examine various systemic obstacles and eventual possibilities these fathers may encounter in the new country and how they affect their fatherhood. The paper is based on four interviews, with three men and one woman, who work with immigrant fathers partly in parenting educational programs. The informants? professional background varies.

This essay examines a presupposed correlation between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context. The more specific purpose is to test the following hypothesis: There is a reversed connection between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context, that is; a strong claim of values give reason to a limited conception of the will of the people and a weak claim of values gives reason for a more unlimited conception of the will of the people.In order to test the hypothesis I examine three different conceptions of democracy, these are: pluralist democracy, deliberative democracy and constitutional democracy. I analyze the way they look upon values, there view of the will of the people and finally if there is a connection between the way they look upon values and the will of the people. Values should be understood in a metaethical context. In other words it is not values in the ?common? Meaning, instead its how val-ues in them selves should be understood, and even more relevant, what we mean when we ex-press values.My conclusions are, first and foremost, that there is a correlation between the will of the people and values, according to the formulation of the hypothesis.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

When a company is part of an agreement there is a risk that one of the collaborators pursues similar business and takes up competition with the partner or chooses to reveal information about their partner to other parties. To avoid this, companies establish a confidentiality agreement that prohibits the parties to reveal any information. Confidentiality agreements that are eternal have become more common in Swedish contract law in commercial relations. As a result, disputes between collaborators have occurred regarding the unreasonable length and validity of the agreement at a later stage.When a confidentiality agreement is considered to be unreasonable, 36 § of the Swedish contract law (AvtL) can be applicable. The paragraph deals with the legitimacy and the opportunities of re-adjustment of the unreasonable contract.

Due to political decisions regarding the Swedish school, public and independent schools booth face the need topromote themselves in the quest for new pupils. This study aims to, from a communications perspective, examine how four selected upper secondary schools address their target audience; the pupils?to?be, on their homepages. Additionally, I intend to investigate whether, and if so, how, said addressing can be connected to the different target groups applying to the schools in question.The questions asked in this study regard the way in which the selected schools describe themselves on their homepage; how do they use the textual and visual content to address their audience, and can there be disagreement between the Meaning of the text and that of the image? To answer these questions, I use a theoretical base made out of visual communication and semiotic as well as rhetorical analyses.The methodological procedure is a qualitative approach on the matter, allowing me to understand the ?what? of the content on the homepages, as well as the ?how? it?s being communicated.

The interest for food and cooking has probably never engaged the people of Sweden as much as it does today. Especially cookbooks are selling better than ever which has been a quite constant trend since the mid 90's. This study explores the connection between visual communication in Swedish cookbooks and the post-modern values which have influenced the market climate and the visual culture. I have used a theoretical framework as reference consisting of theories of semiotics, visual rhetoric, marketing communications and postmodernism. I have been studying six cookbooks, three from the late 00's and three from the early 90's, from the two separate angles of their graphic design and photographic material.