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.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

Safety in the construction industry has become a question of top priority in recent years. Despite a massive investment of time, money and knowledge, the occur-rence of fatal accidents in Sweden alone is around one a month.The purpose of this study is therefore to improve the safety on the construction site. By an examination of the role of the safety agents and their cooperation with the construction workers and supervisors as well as examine how safety agents can improve safety on the construction site, which is the goal of the study.Four questions were formulated based on the purpose and the goal of the study.The methods used to answer the questions were a questionnaire survey, multiple interviews, a literature review and a document analysis.The report describes the safety agent?s role as a complex one with many different tasks. The role of the safety agents is regulated in the health and safety law, but it can sometimes be difficult to interpret and the agents can therefore interpret their role differently.

The purpose of this study is to gain a better understanding about the police profession's impact on the singular individual, with a focus on roles, regions and emotions. The main question is to understand if and then so, how individuals outside of work will be affected of the profession and professional events. In order to answer this question I carried out six semi-structured in-depth interviews with police officers who worked at the main office in a police region in a midsize city in Sweden. To ensure reliability and allow readers to conduct their own assessments the quotations in this study are anonymous. The analysis of the collected material is based on selected parts of Goffman's theories about dramaturgical perspective as well as selected emotion theories.

The purpose of this study is to find out how clergymen in the Church of Sweden understand their role as pastoral caregivers, in a context of a society that has changed quite a lot during the past decades. The study is based on interviews with four clergymen, two men and two women in the ages of 40-65 with experiences from congregations of different social and geographical kind. The interviews are analyzed in themes. When analyzing the interviews identity and role theory is used as a tool, but also the idea of a postmodern society and metaphors for the different kind of roles a pastoral caregiver can take during counseling.The clergymen meet a broad range of people in counseling, both those who regularly attend church activities and those who are complete strangers. They are all focusing on the needs of the confident.

The aim of this case study was to investigate the role of leadership and interpersonal relations among staff during implementation of lean at a University Hospital in Sweden. The 15 respondents were leaders and staff members from different wards and clinics, who had started working according to lean principles. One of the methods used was explorative, low structured interviews. Other methods used for gathering information about the case was attending lectures about lean healthcare at the hospital, part-taking in the lean game and reading articles about lean and the implementation in both daily press and on the intranet of the hospital. The results showed that an open and accessible leader that coaches his/her staff and supports their work, helps the staff to develop a lean identity.

This essay discusses sentiments underlying choices to sing in women's choir. The focus is on the female choir La Cappella from Uppsala, which is run at a professional level to constitute one of the premier choirs in the country. The La Cappella members and their conductor participated in a survey with questions about how they view their own role as a singer or conductor in a choir. The questions that this paper is based on are the following: Why choose to sing in the choir? How do the Community and the social network between women affect their decision to sing in a women´s choir? Has the sound of the chorus played an important role in the choice of choir? Interwoven in the text, I discuss and compare La Cappella with choir Flora, a Finnish-Swedish women's choir..

This is the report on a study made to find a correlation between the Johari window and the games that the possessor of given Johari window enjoys to play. A Johari window is a graph that shows an individual?s ability to receive and give feedback. One obvious correlation was found between individuals enjoying role playing games and their possessing Johari windows showing a good ability to give feedback. The reasoning behind this is that the ability to give feedback is based on the capability to express oneself to the external environment, and that one would need to be comfortable with expressing oneself to an external environment in order to enjoy interacting with the narrative that takes place within the role playing genre..

With this thesis I wanted to find out how a teacher-team in Stockholm reason about and whether they have specific expectations of male teachers in the early school years. Interviews with five teachers from pre-school to grade 3 and in after-school have shown that specific expectations of male teachers is something obvious. Are male teachers expected to enter into the role of male role models to contribute with masculinity and a male perspective? However, the informants are not able to define how a male role model is or should act. Men and women are often defined as two separate, and often as opposite, groups.

Syftet med denna studie var att undersöka om hög respektive låg Generell Arbetsrelaterad Identitet (AI) hade effekter på Organizational Citizenship Behavior (OCB). Totalt 147 personer inom offentlig sektor, fördelade över två organisationer, deltog i en enkätundersökning om identitet och frivilligt organisationsbeteende.Resultatet visade på signifikanta effekter för hög och låg AI på OCB, associerat med fyra av de fem deldimensionerna av OCB (altruism, samvetsgrannhet, hövlighet, och delaktighet). Försöksdeltagare med hög jämfört med låg AI skattade OCB högre (p < .01, ?2= .16). Generellt indikerar resultatet att organisationer potentiellt kan öka anställdas OCB genom att främja AI. .

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

The aim of this study is to examine whether the image of the stereotype librarian has created conflict in young librarians´ personal identity and/or professional identity and if this has shown in their choice of clothes? Our purpose was to find out, with the help of their choice of clothes, the young librarians view of themselves as individuals and professional librarians. We have searched for the answers to the following questions: - Do young librarians experience that clothing at their workplace has any significance and if so, what do they want to signal with their clothing? - Do they experience that clothing and appearance has any impact on their personal and professional identity? - How do they relate, by their choice of clothes, to the stereotype images of the librarian? We have performed qualitative interviews with eleven young female librarians. As a theoretical framework we have used ideas and concepts from different areas of research; semiotics, social psychology, business administration and ethnology.

The object of investigation in this essay is the epic novel sequence Jernbanan written by Sara Lidman. More specifically the investigation takes on the idea of a ?sam-vett? as it is formulated in Jernbanan. The ?sam-vett? is an idea about the undivided unity of man, nature and animal, and with a kind of primitive trait.

AbstractThis examination project studies two groups of students, who are in the last year of the mandatory school attendance in Sweden (15 years old and in school year nine), their views and thoughts about the Swedish school. The purpose of this study is to examine how the students in the study thinks about the role that the Swedish school have, and should have in the society, and how, and if the fostering mission that the Swedish school have, has any implication on the student?s opinions. I have also studied if the student?s trusts the Swedish school.I have made my study on interviews with two groups of students, one with four boys and one with four girls.

The subject of this master thesis is the school library and how we find its potential unutilized. We look at this problem in connection to the democratic assignment that the Swedish school has. The purpose is to elucidate what the democratic assignment consists of and to establish the role that the school library ought to have in this assignment. To describe the democratic assignment we examine and interpret the documents that regulate school and library activities today, including UNESCO/IFLA School Library Manifesto and United Nations Convention on the Rights of the Child. We use critical ideology analysis because we consider democracy to be a sort of ideology and have a critical view of how the school library is used or rather not used in school.