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.

ABSTRACTTitle: Senses strategic importance to the customer experience in dressing roomAuthors: Anna Andersson & Alexandra LundqvistTutor: Dr. Bertil Hultén, Associate Professor Linneaus School of Business and Economics Linnaeus UniversitySubject:  Bachelor thesis 15 hp. Business Economics C, Marketing. Linnaeus University, spring 2011Presentation of the question: Is it possible for companies to enhance customers experience in dressing rooms by strategically working with the senses?Purpose: The purpose of this paper is to describe and analyze the senses relevance to the customer experience in the dressing room and create an understanding of the dressing room from a customer and business perspective.

The use and attention given to the certification system ?Miljöbyggnad? has increasedin recent years. The system is completely Swedish and was initiated in 2005 by theBygga-Bo-Dialogen. Miljöbyggnad aims to create a healthy indoor environment, reduceenergy consumption and discourage the use of hazardous chemical substances. Thegrades that can be obtained are Classified, Brons, Silver and finally Gold.The work has been to examine three different models and conclude how the designof the models affect the grades in the certification system Miljöbyggnad.

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.

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.

Nuclear power plants existences have been well debated since the 70s (Swedish radiation safety authority, 2014). Accidents, risk and presence connected to nuclear power plants have been part of many studies around the world. Recent studies have shown a connection between prices of houses and the distance and presence of nuclear power plant in a surronding area of the house. This paper uses Hedonic price modelling to investigate the willingness to pay for an increased distance to the Swedish nuclear power plant, Forsmark. For the dependent variable selling price was used and the independent variables were number of rooms, living area, other area, lot size, selling year, building year and distance to Forsmark.

In this report I have compiled my thesis which was about investigating what sellers of real estates find important when they shall appoint a real estate agent. I have also looked into other parameters in my study, like whether the sellers at all use real estate agents and how they have proceeded in case they do not use an agent. In addition to that, I have tried to find out why sellers didn´t chose LRF Konsult and what they know about the company. This analyses was made through questionnaires sent to those estate owners who didn´t use LRF Konsult when they sold their estate. The questionnaires contained 8 questions.

The thesis contains mainly personal experiences relating to classical piano improvisation, based on the CD record Härlig är jorden, Piano improvisations in Various Classical Styles. Sex classics: Mozart, Stravinsky, Bartók, Chopin, Debussy and Liszt play the main roles in that record.The idea is (apart from aiming at stimulationg the styles as faithfully as possible) to look at the various classical styles as different musical rooms created by the composers for us to enter and use. It is also a personal pedagogical goal to structure my ideas, including formulating the strongest possible requirements on the quality of my improvisations. A leading theme manifesting itself in different quises (depending on the style used) is not only a means for improving quality further. The audience has shown a great interest in this form.

The aim of this master?s thesis is to examine libraries which combine the functions of school- and public library and to evaluate the staff?s experience and attitude towards a library profile with the emphasis on children and youth. The purpose of the study is also to examine how the libraries work with several tasks and functions within different target groups with different needs.With new institutionalism and Scandinavian institutional theory the thesis examine the library as an organization and what influences the construction. With a model that describes how the library constitutes four different rooms in the society I investigate the different functions.The methodology is qualitative with interviews of five persons of the staff, four librarians and one library assistant. The study examines how the staff that works at two libraries under similar conditions experiences their tasks.

The energy in laundry rooms, in form heated air, can be utilized with a heat exchanger. A concept and an early prototype of the heat exchanger have already been developed to show that the theory works. This report describes the continued development and construction of the product.A field study was made in order to investigate the environmental usage and establish the product design. The most common washing machine was used as a calculation model, and calculations were also made to estimate the amount of energy in the air. A previous analysis of the existing prototype is also presented in this report, to show the products potential capacity.

In this literature review the cemetery is studied in its role as a public space in an urban context. To be able to scrutinize the cemetery?s relationship to the public domain in the future, the cemetery?s background and history is studied in the beginning of the essay. The cemetery?s connection to the church, as well as a variety of other factors such as economic, architecture, hygienic aspects and different ideals has influenced the cemetery to be the place it is today.

Edsbyverken Office Furniture has over the past 100 years been producing delicate carpentry products, chairs and skiis, but more recently the focus has shifted to furniture for the modern office environment. With a wide selection of products and its characteristic neutral design, Edsbyverken has an extensive group of clients both in Sweden and internationally. The aim of my C level thesis project was to examine the materials Edsbyverken is currently using in order to develop new designs or product functions. Simultanesously, I also wanted to verify whether the method I developed for this project - to initially undertake a comprehensive study of the chosen materials and thereafter specialise on a certain product and target audience ? was effective and successful.

ABSTRACTTitle: Senses strategic importance to the customer experience in dressing roomAuthors: Anna Andersson & Alexandra LundqvistTutor: Dr. Bertil Hultén, Associate Professor Linneaus School of Business and Economics Linnaeus UniversitySubject:  Bachelor thesis 15 hp. Business Economics C, Marketing. Linnaeus University, spring 2011Presentation of the question: Is it possible for companies to enhance customers experience in dressing rooms by strategically working with the senses?Purpose: The purpose of this paper is to describe and analyze the senses relevance to the customer experience in the dressing room and create an understanding of the dressing room from a customer and business perspective.