The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

SAMMANFATTNING En bristfällig munvård kan leda till olika sjukdomstillstånd. En god munvård är en viktig del i det fysiska och psykiska välbefinnandet. Allt fler äldre personer behåller idag sina egna tänder. De som inte kan sköta sin egen munvård p.g.a. sjukdom eller åldrande behöver därför hjälp.

This thesis puts together general guidelines for the design of outdoor environment at nursing homes for people with dementia. The goal is to give the residents a greater quality of life with the garden.The garden must be safe and secure while offering places for fellowship or retirement and experiences of joy and competence. The plant material and other elements in the garden are inserted to stimulate the senses and to inspire to different activities. The paper describes the health promoting effects of nature and gardens by referring to scientific studies. These studies encompass the impact of nature on all human beings as well as how the outdoor environment affects our target group, elderly people with dementia. An essential part of the work focus on the conditions in a garden for people with dementia, on the contact between residence and garden and the access to surrounding life. Eventually, the general guidelines are applied to a real building project ? the Vega project in Lomma,a new nursing home for persons with dementia.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

Instrumental conditioning, the use of reinforcement and punishment, is used when training horses and these procedures may have different consequences regarding animal welfare. The aim of this study was to investigate what kind of reinforcers that are used in training horses and when these reinforcers are used. This study has its focus on positive reinforcement and its advantages and disadvantages. Interviews of five A-level and B -level equestrian coaches about their training methods were conducted to complement the literature search and give a greater understanding to why certain methods are used or not in training horses. The results show that negative reinforcement seems to be the foundation of training horses whereas positive reinforcement is used but not to the same extent.

As a leisure time pedagogue I find it hard to have an insight into what children are playing, and how they play when it comes to free play. My experience is that in some free play, conflicts arise, which reveal hierarchies and power structures containing violations, whereas other occasions of free play suddenly come to an end as the pedagogue interferes. In this essay I investigate my responsibility as a leisure time pedagogue during children´s free play, based on two differing play situations. I also investigate the play as a phenomenon by looking into previous research on children?s play and development psychology.

TIA är en kraftig varningssignal för att drabbas av en allvarligare hjärt-kärlhändelse, bland annat stroke. Hjärt-kärlsjukdomar är beroende av levnadsvanor, där låg nivå av fysisk aktivitet är en viktig faktor. Bland de viktigaste behandlingsmetoderna mot hjärt-kärlsjukdomar, både primär - och sekundärpreventivt, är förändring av levnadsvanor. Rådgivning om fysisk aktivitet bör bestå av individanpassade muntliga råd i kombination med skriftlig information och uppföljning. Sjukgymnaster som träffar TIA-patienter har möjlighet att informera patienterna om fysisk aktivitet men det är inte känt i vilken omfattning detta sker.

Background: The nursing profession involves meetings and situations which can be stressful. The work environment can cause additional stress in the form of time pressure, lack of support from colleagues, management or disgruntled family members and patients. This places the nurse in a position that requires a sharpened ability to handle stress. It can become overwhelming and unmanageable and cause a serious threat to the nurse's health and wellbeing. To handle stress the nurses uses different coping strategies.Aim: The aim of the review was to gain a better understanding of how nurses deal with occupational stress.Method: A systematic literature overview study based on eleven articles, including both qualitative and quantitative studies.Results: Nurses deal with stress in different ways based on their own resources.

Background: It is required that health care professionals continuously work with patient safety and quality improvements, and the skills of registered nurses are significant in this work. However, quality improvement also requires commitment and knowledge about how to improve health care and ensure patient safety. There is a lack of studies that highlights the importance of supportive functions for this work. Nurses in clinical settings can be utilized as facilitators that make things easier for other health care professionals who are engaged in quality improvement and patient safety. In order to gain understanding about the significance and needs of nurses with a role of facilitator, it is urgent to learn from their experiences of facilitating quality improvement in health care.Aim: The aim was to study nurses? experiences of facilitating quality improvement of nursing care, patient safety and multi-professional collaboration in health care.Method: Semi-structured qualitative interviews were performed with ten registered nurses who had experience of being in the role of facilitators.

Wound care of the horse?s distal part of the leg is challenging. Due to that distal limb wounds are easily enlarged, infected and generally heal slower than wounds on the body of the horse, the need for improved wound nursing arise. One way of improving wound nursing is to evaluate new ways of healing treatment. In this study, evaluation was made of a new product consisting of lactic acid bacteria and honey.

At two nursing homes for people with dementia a qualitative study was performed. The purpose was to investigate the therapy dog?s meaning to people with dementia from their perspective. Two women and five men with dementia were interviewed, everyone being somewhere between 60 and 87 years of age. All but one had previously owned a dog at some point in their lives.

In efforts to strengthen local economies, business development programs are often a way in which governmental organizations and state affiliates try to facilitate innovation and successful entrepreneurship. There is a mutual interest from both the public and private sector that these funds are put to good use. Extensive research has been conducted with the focus of the general effect of public support programs. However, not much research has been done on what external factors affect the situation for receiving businesses. This study attempts to examine whether one specific such factor, the level of maturity on the markets that the recipients operate in, has a discernible effect on the needs for different types of entrepreneurial support.

During the end of the nineteenth century and the beginning of the twentieth century Sweden experienced social changes. The proceeding industrialization led to a process of urbanization where people were forced, more or less, in to the cities to find work. The traditional agricultural self-sufficiency society was successively replaced by salaried employment. This meant that family and home was no longer the major centre of production, nurturance and care. In order to support themselves and their families, even women applied for industrial work.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.