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.

Introduction: On the surgical wards in most hospitals in Sweden patients with different surgical needs are cared for. Patients with gastrointestinal conditions are, for example, nurtured alongside patients with urological disorders or patients in need of observation for head trauma. When the nurse, in addition to these patients, have to care for patients with palliative care needs can be perceived as problematic for nurse and patient alike.Purpose: The purpose of this study is to explore nurses' perceptions of care for patients with palliative care needs on an acute surgical ward, based on a person-centered perspective.Method: A focus group interview was conducted with the strategic selection of nurses from two acute surgical wards in a county hospital in western Sweden. The data from the interview were analyzed with qualitative directed, deductive content analysis with person-centered care as a theoretical framework. The theoretical background shows that person-centered care includes partnership, participation and structured documentation.Results: The results of this study show that even a fourth category, organization, emerged and needed to be reported.

Syftet med studien var att undersöka vad sjuksköterskestudenter reflekterar över samt vilka kommentarer de fick under den verksamhetsförlagda utbildningen. För att kunna besvara frågeställningarna valde jag en kvalitativ innehållsanalys. Min metod för datainsamling var att jag analyserade sjuksköterskestudenternas loggböcker, som använts under den verksamhetsförlagda utbildningen. I resultatet framkom det att studenterna reflekterade mycket kring planering. Studenterna ville också vara självständiga men de kände sig ibland osäkra.

Abstract One of the essential conditions of the co-operating within the EU is that homogeneous conditions of competition prevail within the entire common market. The competition policy in the EU should guarantee that the competition is not distorted in a way that would prevent or create difficulties for the free mobility of goods and services between the member countries. The policy of competition should also guarantee that no new protectionistic obstacles will be formed, regardless of if it is being done by actions taken by member countries or as a result of actions taken by companies in order to set limits to the competition. Companies putting to an abuse their dominant position on the common market, or on a substantial part of it, is irreconcilable with the idea of the common market in case it could interfere with the trading between member countries, and is thus prohibited. The purpose of this dissertation is to describe the collective dominance from the view of the commission's interpretation of the practice of article 82 in the EG - treaty.

Groupon is a popular group-buying website where they act as an intermediary between buyers and sellers. The company has grown rapidly and was established in Sweden in the year of 2010. The aim of this study is to investigate if businesses that have been marketed in Stockholm and that have been co-operating with Groupon have been affected in terms of customer loyalty and profitability. Furthermore the study also examines consumer?s opinions, purchase behavior and loyalty against Groupons business partners.

Previous research on Twitter use among nonprofit organizations has been centered on the US, thisessay Nonprofits on Twitter: a content analysis of Swedish nonprofits working for gender equalityseeks to expand that research to include nonprofit organizations operating in Sweden. By studying tenSwedish nonprofits all working to achieve gender equality this study can begin filling a gap in theexisting research. Focusing on both what kind of messages the organizations publish, and what kind ofmessages engage the organizations? followers. This is achieved by quantitative content analysis:categorizing messages into the categories Information, Community and Action, and measuring whichof these categories got the most shares, comments and likes.

Palliativ vård innebär ett förhållningssätt där patientens livskvalitet står i centrum. Vården kännetecknas av en holistisk människosyn där patientens fysiska, psykiska, sociala samt existentiella behov ska tillgodoses. Från sjuksköterskans perspektiv kan palliativ vård bedrivas inom såväl primärvård som slutenvård och omfattningen av det palliativa vårdandet varierar beroende på inom vilket område sjuksköterskan är verksam. Oavsett kontext har sjuksköterskan en relations­skapande funktion och relationen har stor betydelse för patientens välbefinnande. Professionell hållning inom palliativ vård innebär att sjuksköterskan medvetet tillämpar ett empatiskt förhållningssätt.

Background: Patients who deliberate self harm often feel disappointed with the health care. The consequence of this may be that the patient avoid to seek help after self harming. Nurses' often experience these patients to be difficult and hard to deal with. Both patients' and nurses' thoughts about the situation may affect the situation in a negative way. A good relationship between the caregiver and patient is important.

Tidigare studier har gett stöd för att igenkänningsminnet understöds av minst två processer: erinring (recollection) och familjaritet. Detta testades i två beteendeexperiment, inom ett Remember/Know paradigm (experiment 1) och ett Ja/Nej paradigm där Receiver - Operating Characteristics (ROC) beräknades (2). I ett påföljande Event - related potentials (ERP) experiment undersöktes vidare distinktionen mellan minnesprocesserna under återvinning. Deltagarna studerade namn med två former av pre - experimentell familjaritet, namnfrekvens och celebritet, vilka kombinerades till ortogonala variationer av dimensionerna. Frekvens operationaliserades som antalet träffar i den nationella telefonkatalogen och celebritet som antalet träffar i massmediala webbsidor.

Omvårdnad ? Självständigt arbete I VOM080 VT 2008.

Med hjälp av denna uppsats avser författarna att visa hur en internationalisering och etableringsprocess kan se ut för ett svenskt företag i Brasilien. Författarna har även undersökt rådgivarnas syn på internationalisering samt etableringsprocess och hur den bör gå till. Med rådgivare menar författarna den Svensk-brasilianska handelskammaren, Exportrådet och SouthPartner konsultföretag..

The integration of the Internet in our society has shaped alot of the things we do in our lives. The Web allows us to achieve certain things directly through our computers, such as reading the paper and paying our bills. But this integration has also lead to another interesting change. Activists have begun to unload their operations onto the Net instead of holding on to the more traditional demonstrations performed in squares. This study aims to look into the world of cyberactivism and examine how cyberactivists experience the way activism has changed as a result of using the Internet.

The purpose of this essay is to review Mundekulla, which is a small, relatively newly established Swedish company operating in the field of conferences. Today they are serving ecological and environmental friendly food to their customers and we choose to investigate if this is a successful concept by asking the customer?s opinions. Our task is to analyze and understand how this company can develop a stronger concept regarding their conference area. This essay will also focus on trends and how the ever changing world can affect Mundekulla in the future.

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

Background In Nyanza in western Kenya are 30,5% of children estimated as malnourished. It is a family situation that nurses often come in contact with. Therefore it is of interest to know how nurses work with parents of malnourished children when they have a significant role in developing the family's knowledge and child health. Aim. The aim is to investigate how nurses experience that they are working with parents of malnourished children.