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.

The purpose of this investigation is to compare the teaching in reading of three pedagogues in form 2 in three different schools from a second language perspective. Among other things it implies to investigate how the pedagogues think of teaching in reading and the reading field to be compared with if these fields are adjusted to a diverse cultural perspective. This investigation is carried out through observations and interviews. To compare the schools they have been picked out from the number of pupils and the number of second language pupils, that is 15 %, 67 % and 95%. The investigation also includes how the pedagogues weigh the pros and cons within reading and working methods.The further reading is built upon theories and previous research that have an attachment to the view of the sociocultural and the diverse cultural perspectives of teaching.

The purpose of this study is to compare the conditions for teaching and learning Sami at primary level in three different types of schools. The study focuses on teachers' views on multilingualism and characteristics of good mother tongue education as well as factors inside and outside school affecting teaching. The classroom environment is also discussed. Six qualitative interviews with practicing teachers in the three school forms were carried out: Sami school, integrated teaching and mother-tongue education. The results showed that the teachers are in favour of multilingualism and feel a responsibility to help more children develop their ability to speak Sami.

The aim of this study was to investigate how preschool teachers think about preschoolscience, what they consider science to be and how they deal with specific curricular objectivesrelated to science.Science is a part of our everyday life, it is a prerequisite for understanding everydayphenomena and how the world is working. Nevertheless it is often dropped in favour of othersubjects in Swedish preschools.The eight preschool teachers participating in this study are all working in the samemunicipality in the western part of Sweden with children aged 1- 5 years. The method used inthis study was interviews. The interviews were recorded to facilitate the transcriptions.The results show that preschool teachers find that science is an important subject that shouldbe introduced to the children early on in life. They also show that preschool teachers considerscience to have a preventive effect on the learning to the children, and it is needed for them tounderstand everyday processes and phenomena.

Sweden has long been nonaligned in peace with the aim to remain neutral in the event of an outbreak of war. Building confidence for this neutrality was important for Sweden during the Cold War. This placed high demands on the Swedish Navy to detect and repel violations of Swedish territorial waters. The archives, which contain the secret reports on the violations that occurred during the 1960s, have recently been opened up.The purpose of this essay is to study how the incidents that took place in Swedish territorial waters in the 1960s were managed and to examine if the handling of them was different depending on whether they were caused by the east or west side. Furthermore, the aim is also to try to categorize and interpret these measures from the two pairs of concepts of deterrence and reassurance and integration and screening.In making it possible to answer the questions, all the reports - 66 altogether - which refers to the incidents which occurred during the years 1962 through 1969, have been studied.

The aim with this master thesis is to analyze a scientific material concerning the context between learning and child/student development, and factors which controls process of learning, to create an image with quality account and teaching in mathematics, which then can raise the mathematical knowledge among students.The phenomena which stand in focus for the investigation is: why there is a negative tendency for development of knowledge in mathematics, among the Swedish students that TIMSSs investigations showed in intercultural comparison within the years 1993, 1999, 2003 and 2007.The method is the ethnographical method, which is based on: analyzing scientific theories about learning child/student development, factors which controls process of learning, and factors which controls process of learning the most and qualitative empiric investigation with qualitatively analyzes the questionnaires, which is about factors which are controlling the process of learning and factors which are controlling the process of learning the most.Result of the theoretical and empiric analyzes shows that factors as school environment, attitude for subjects and teaching, controls and influence the learning. To end a unenthusiastic tendency as a negative development of mathematical knowledge among students that is shown in TIMSS investigation and to elevate the students' performance in mathematics, an elevated qualitative account and teaching in mathematics, by the factors named. Safe school environments as the intercultural meeting place, the teachers influence part to the students' subjects' attitude in mathematics and goal related grading criteria in teaching, is all required for e qualitative teaching in mathematics..

This paper provides a study about human trafficking with sexual motives performed in European states and the measures taken from national, international and Non-Governmental organizations with the purpose to oppose human trafficking. According to the UN human trafficking has increased and shows tendencies to continue escalating, regardless of the measures taken by various organisations. In this study, four countries with associations to human trafficking have been chosen and organisations related to these countries are studied. The purpose is to inquire into how these organisations work against human trafficking and which objectives and guidelines these organisations strive for together with their values. The aim is to find out which result the organizations efforts gets and if, according to my hypothesis, the efforts oppose themselves.

Aim: The aim of this study was to describe the nurse?s work at an emergency department trough a perspective of caring.Method: A literature review has been made of twelve studies published between the years of 2002 ? 2012. The focus of all the studies was on Swedish emergency departments.  Results: The researchers found four themes that they choose to use as a way of describing the nurses work in the emergency room as detailed as possible. These themes were: ?The emergency room?, ?the nurse?s job assignments at an emergency department?, ?the patient?s experiences? and ?lifeworld and communication?.

This study is about the use of textbooks in teaching English as a second language and about teachers? attitudes and opinions of using textbooks during lessons. The aim of the study is to receive a deeper understanding of the use of textbooks in English teaching and to learn about why teachers choose whether to use the textbook approach or not. The study contains an analysis of the textbooks the teachers in our study used. The analysis shows the actual content and the types of texts together with the design and the structure of the textbooks.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2013:16.

The specified purpose was, based on gender, age and type of employment, study the employees motivation to participate in health projects and their reason to maintain exercise habits after the termination of the health projects. Exercise frequency was studied in relation to the other background variables. A revised version of the questionnaire Motivation for Maintenance of Exercise Habits (Josefsson, 2005) was distributed at Albany International, Halmstad. The most frequent cause to exercise was ?enhance my condition?.

This study aims to show how teachers talk about their teaching with regards to gender in relation to literature.We have interviewed four teachers of Swedish for upper secondary school to discover how they feel about, and understand, the fact that gender is a factor in the teaching of literature and that they should present to the students literature written by both male and female authors. To analyze the interviews we use Sannersted's (1991) theory about teachers as street-level-bureaucrats ("närbyråkrater"). He states that teachers are persons who have to follow what politicians have decided but they are fairly free to choose how they do it, but to be able to follow a decision as closely as possible three qualifications have to be met. The teachers have to understand the decision, be able to follow it and want to follow it. We find that the teachers that we have interviewed are aware that they discuss gender issues with their students and they all claim that they present a variation of authors to their students.

AbstractThe comprehensive purpose of this essay is to get deeper insight, and more knowledge of how it is possible as an educationalist to integrate Swedish with outdoor education at a junior level. Children learn to read in different ways. In order to improve their reading and writing it is important to be open for alternative ways. In my survey I have chosen to interview three active educationalists. The method I selected was quality interviews.

During recent years, the trend of Swedish students? negative performance and results in mathematics has been discussed. It is agreed that a change in teaching methods is necessary in order to solve this issue. Thus we found it interesting to take a closer look at an alternative way of teaching. The purpose of this study was to find out what teachers and students associate concrete mathematics with and make a comparison between them.

In this essay, I have examined what has been studied and presented in the theory of ICT in schools. I have based my theory on Arne Trageton?s book Att skriva sig till läsning ? IKT i förskoleklass och skola (2005) and theories on children?s reading and writing development.The purpose of this study is to determine how teachers and children experience teaching with Trageton?s ICT-based model Att skriva sig till läsning and whether the model is beneficial for children's first reading and writing.Through qualitative interviews with two pedagogues from the same school and some children from first grade, I have received answers to my two questions:How do pedagogues and children experience ICT-based teaching in the context of children's first reading and writing?How do pedagogues experience the reading and writing development in first- and second-language students when using ICT-based teaching?The results showed that both pedagogues and children were positive about the model in which the computer was used as a writing tool in learning to read and write. The teachers felt that the model was suitable for all children according to their conditions.The children saw the writing as very enjoyable. For the ICT-based teaching to work properly, the technology has great significance.