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.

The aim of this study was to investigate how school personnel work with preventive and health promoting efforts to motivate young people to achieve interest in physical activity and nutrition awareness. Further the aim was to describe the possibilities and difficulties that school personnel experience in their work.  The research questions were: How do school personnel describe their health promoting work at school? In a health promotion perspective, what efforts do school personnel think is important when it comes to nutrition and physical activity? What possibilities do school personnel experience with health promoting efforts? What difficulties do school personnel experience with health promoting efforts?The study has a qualitative approach in which seven individual interviews were conducted with personnel at a secondary school. The respondents worked with different aspects which broadened the perspective.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.

This thesis discusses how companies work with internal marketing to increase personnel motivation and comfort, and how internal marketing and employee rewards are valued by companies? management. Issues addressed include: the link between employee satisfaction and the success of companies: how to work successfully with internal marketing: the value of different kinds of rewards for personnel: the importance of communication and information. By studying literature and theories about these issues and also interviewing personnel managers in two different companies we have learnt that companies use internal marketing with awareness and thought. We also learnt that company leaders value employee rewards very high, although there is a different in what sort of rewards they value the most..

The health care sector Öster has the highest average absence due to short-time sickness in Örebro. It is the short-term absence that has the highest costs for the organisation, not just in money, but also in quality disturbances and administrative work. Health care sector Öster is divided into four areas with a manager for each. We have chosen to conduct our research within the special housings in area one and four, since these two had the lowest and highest short-term absences.The purpose with the research is to examine short-term absences among the health care personnel in the health care sector Öster, see what the absences depend on, and what can be done to solve the issue. We will compare the absences in the area with the highest respectively lowest short-term absences in order to see if there are any prominent differences between the two.

The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

This study discloses home-care organizations in one municipality in Sweden and five units work with implementing the social services legislated value base for elderly people. The aim of this study is to gain an understanding of personnel and managers perception of the value base and its implementation in the practical work with the elderly. A qualitative method has been used to analyze the questions raised by the aim of this study. The empirical data was retrieved by semi-structured interviews with managers and their personnel in homecare service The empirical data was analyzed on the basis of the neo-institutional theory, Michael Lipsky?s theory concerning street-level bureaucrats and previous research regarding implementation of social policy and the practical home-care work.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

This study aims to seek knowledge of the salutogenic model within geriatric care. This is done by problematizing the female geriatric care personnel?s everyday life and conditions. The study?s comparative empirical focus includes interviews with ten women that work within geriatric care, at two different workplaces.

The Youth Outcome Questionnaire 2.0 Self Report (Y-OQ 2.0 SR) has been implemented in residential treatment centre in the Municipality of Örebro as a result of the strive for a more evidence-based working approach within social work. This study aims to examine how personnel and adolescents describe the treatment/counseling and support and the application of the Y-OQ 2.0 SR in the units. The questions cover the values the personnel and adolescents ascribe to the application of the Y-OQ 2.0 SR, if the result from Y-OQ 2.0 SR is congruent with how the adolescents have been affected during the placement, which obstacles and/or possibilities emerge in the management of the instrument and if there are any indications that the Y-OQ 2.0 SR is advantageous or disadvantageous in the treatment process. The study has a qualitative approach; four interviews were carried out with adolescents and five with personnel. The result shows that structure is an important component in attaining a change in behaviour.

This study discloses Swedish human service organizations and their methods of integrating unaccompanied children into the Swedish society. The purpose of the study is to investigate how social workers at HVB-homes for unaccompanied children depict their experience in and knowledge of how the unaccompanied children are integrated into Swedish society. The method of investigating the questions raised by the purpose of this thesis has been qualitative analysis of answers derived from interviewing personnel at HVB-homes for unaccompanied children. In doing so we have made use of a semi-structured method of interviewing the above-mentioned personnel. The data derived from these interviews has thereafter been analysed and filtered through the concept of integration and the theoretical formations human service organizations and street-level bureaucrats.

The purpose of this thesis was to study managers in the tourism market who works with internal marketing towards their personnel. A case study with two tourism providers, Hotel La-ponia and Mix Ranch, was performed. The cases were based on personal interviews with the hotel manager at Hotel Laponia and with the owner of Mix Ranch. The research questions were based on why tourist providers use internal marketing and how tourist providers use internal marketing. The findings were that it was regarded as very important to have moti-vated, satisfied, and properly trained personnel in this business because they are the ones who have direct communication with the clients and they are an important issue to help the com-pany to success.

During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

This study aim?s to examine how conceptions regarding culture and ethnicity influence the daily work of personnel in integration projects financed by the European Social Fund (ESF). The method of this study was individual semi-structured interviews with nine persons working in three different projects. The reason why we have chosen these specific projects was because of their work with immigrant participants. Concepts that our study is based on was culture and ethnicity, but also the theory considering in-groups and out-groups.