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 main purpose of this thesis is to discuss what exile writing is and who can be seen as an exile writer. If the word ?exile? is related to forced dislocation, like Paul Tabori and Sopia A. McClennen describes it, who can be viewed as an exile writer? Is Anders Olsson?s definition of an exile writer acceptable or not? Could the The Escape, a future story about exiled Northern Europeans in Myanmar, be classified as exile literature?Another purpose with this text is to describe how a story about exile can be made realistic and tangible to a reader who has not experienced exile.

This thesis focuses on RM and customer relationships and tries to answer two research questions: how firms can retain customers and how to generate profitable customer relationships by using relationship marketing. We conducted case studies on JOB media, a company in Luleå, and Polardörren, a company in Öjebyn, Piteå. Our research has revealed that in many ways our case study companies conform in major ways to the theory in this particular area. However there are differences between how these two firms go about in regard to customer retention and establishing profitable customer relationship. We have discovered that JOB media, which is a service company is more inclined to maintaining close and long-term relationships with its customers.

This essay has an aim to map out the discourses in the debate around local self government and national equivalence, which are both essential democratic values. The essay is delimited to the area of the comprehensive school. Interviews have been made with key persons in different positions in a selected municipality. I also use material that has been written in the context of Ansvarskommittén. The material is analysed using an integrated discourse analysis.

This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.

This study aims to describe the influence of natural law on the common concept of justiceamongst Swedish officers around 1700. Through this study I intend to establish that therewere discrepancies and expressions of other norms in 17th and 18th century military culture.Both from natural law but also from Christian belief. A secondary aim is to establish howsuch variances were manifested and how they can be explained.A few theoretical starting-points have been used as a guide in developing the purpose andrelevant questions for this study. I intend to describe the key features of the concept of naturallaw as thoroughly as needed, through relevant legal literature. The next step will be to mapthese outlines against texts from the time, through a qualitative close reading.This study has investigated, at least, seven diaries from the time.

  AbstractAnne Reese: Under oändliga lovsånger sannerligen med rinnande tårar ?  sångerna vid den heliga Katarinas translation. Uppsala universitet: Institutionen för musikvetenskap, uppsats för 60 p. 2005.The aim of this essay is to contribute to the knowledge about one of Sweden's greatest religious events during the late Middle Ages, the translation of Catherine of Sweden. By collecting and examining the chants used at Catherine's translation it is possible to see what kinds of music was used at this occasion and also to determine some thing about how and why these chants were chosenBy using manuscripts containing the chants which are close to the occasion in time and place, the melodies and texts are presented in the versions most likely to have been those used in the translation.

The purpose of this study has been to describe and analyze how former foster children experienced foster care which have been filled with maltreatment and neglect and how this has influenced their adult life when it comes to health, education and relationships. We also wanted to study how the former foster children coped with their placement. Furthermore we wanted to study whether there has been any turningpoints during their growth. Finally we wanted to describe how the former foster children experienced the authorities control. To make the purpose of this study complete we chose to use qualitative interviews with six former foster children as our research method.

This paper investigates the autobiography of Damien Echols. The autobiographical subject, Echols, depicts his life as a marginalized youth during the nineteen seventies and nineteen eighties in Arkansas, USA. It also explores the years that Echols spent on Death Row after having been arrested along with two other youths for the murder of three eight-year-old boys; a crime all three of the accused denied having committed. In 2011, after eighteen years of incarceration, the three now grown up men were released from prison. The author of this paper discusses biography and especially autobiography as a genre and explores to what extent memories represent the actual life the autobiographical subject, Echols, has lived and if memories are or can be truthful.

Vården som utförs på intensivvårdsavdelningar präglas av övervakningsutrustning vilket kan medföra svårigheter för de närstående att komma nära den som vårdas. De gånger när livsuppehållande behandling inte räcker till tar vården en annan riktning och övergår till palliativ vård på IVA. Som omvårdnadsansvarig för patienten befinner sig intensivvårdsjuksköterskan ofta nära de närstående. För att kunna främja mötet med närstående behövs en förmåga att kunna sätta sig in i de närståendes livsvärld. Studiens syfte var att belysa intensivvårdssjuksköterskans upplevelse av att möta närstående till patienter där livsuppehållande behandling avvecklats och övergår till palliativ vård på IVA.

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

People with Down syndrome are living longer lives today thanks to medical science. These people with their families are in need of assistance from goverments and professionals throughout their lives. It is therefore important to understand how familymembers affected by having a person with Down syndrome in the family. In this paper we focus on the siblings' experience. This study aims to examine four women's experiences of what it is like to have a sibling with Down syndrome and how the respondents have developed their role and identity as siblings, and what strategies they have developed for this role.

Summary The leaf beetles, Lilioceris lilii and L. merdigera have existed in Asia, Europe and in North Africa for a long time, but have become much more abundant the last twenty-five years. Even North America has been affected during the last years. The purpose of this investigation of Lilioceris species in Sweden, is to give advice to gardeners, which type of control measures is the most effective in order to restrict their damage to lilies. Lilioceris species overwinter normally as pupae in the soil under the host or close by. Literature and contact with advisors have described the life cycle and spreading of Lilioceris. Under favourable conditions these leaf beetles have two generations/year in the south of Sweden. Both the adults and the larva eat the foliage, and by strong attacks even flowers can be eaten and only the stem is remaining. My own observations include different treatments of both lily foliage and of the leaf beetle.

The Göta älv-bridge is a welded steelbridge which is located in Gothenburg,it connects the inner city of Gothenburgwith the island Hisingen. Cracks wasdiscovered in the steel in 1999-2000which started an investigation of thebridge to clearify the condition of thebridge. The conclusion was a monitoringsystem based on laser light sent throughan optical fiber.This report describes the bridge, thedamages, the monitoring system and thetraffic on the bridge.Stefan Pup, at Vectura Borlänge was mysupervisor during this work. In myinvestigation the costs of themonitoring system and the costs ofclosing the bridge is compared andevaluated. The biggest investigatingpart is the costs of closing the bridge.The results of my investigations is thatclosing the Göta älv-bridge would cost 1107 300 SEK / day.

The aim of this study was to review six professionals supporters work to support adolescents in grief, and if this support is the kind of support adolescents actually need. These professional supporters are two hospital social workers, two hospice social workers and two support group leaders. The questions included in the work are; How does the professional support look like for adolescents aged 12-18, who has lost a parent in cancer? Are the adolescents getting the support they need from these professionals? The study is based on qualitative interviews based on interview guides, which where then analyzed thematically and linked to previous research and grief theory. The result indicate that adolescents may need different forms of support when their parent is dying or has died.