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 purpose of this Masters thesis is to investigate if gender stereotypes are mediated to children between 0-3 years through books suitable for their age. This thesis concerns books that are available in public libraries. The content will be analysed by using a combination of methods, both content analysis of all the books in our study and a qualitative analysis of a smaller number of these books. With inspiration from both Robert Connell and Yvonne Hirdman and their theories of gender and gender stereotypes, this material was read and we wanted to examine if books for very young children might establish stereotypes. Our analysis showed that many known stereotypes are common in these books.

This thesis has been performed as a part of the Bachelor degree in Industrial Engineering and Management at the School of Engineering in Jönköping. The thesis is written on behalf of Pallco AB, which is an engineering company that performs subcontracting, surface treatment, and assembly of components, mainly in steel and aluminium. The thesis focuses on identifying and analyzing the customer order fulfillment process of three customers at Pallco AB.The main objective of the thesis is to distinguish time differences in the company?s administrative work for each of the three customers. Furthermore, Lean thinking is following as a thread through the whole thesis.

This study has as its purpose to reveal whether female and male entrepreneurs are offered the same kind of conditions in their role of entrepreneurs in their respective media representation. This is studied by analyzing portrayals in the magazine Entreprenör (Br.E. ?Entrepreneur?). Methodologically the analysis will be making use of textual analysis, semiotics and discourse analysis in order to expose the underlying gender perspective(s) in Entreprenör.The entrepreneur portrayals? texts and visuals will be studied in the light of gender and entrepreneur theory, and more specifically on the basis of theories about representation, discourse and stereotypes.The main conclusion of the study is that female and male entrepreneurs are not offered the same conditions in their roles of entrepreneurs in a medium such as Entreprenör.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

This study focuses on why people not longer want to be a part of a religious communion they have earlier been a part of. To examine this I have made seven interviews with people who have left their previous communions. Together with the methodological and theoretical discussions on discourse analysis, Richard Jenkins discussions on identity and theories concerning the post-modern society, I have made an analysis on how these people consider their previous communions and its members. They refer i.e. to the social control, the ?closed? culture and the non-questioning-culture that constitute the communions and its techniques.

This paper is an analysis of the hell theme in Rob Bell's book Love Wins. A Book About Heaven, Hell and the Fate of Every Person Who Ever Lived. Using a constructivist text analysis the essay examines how Bell creates a theology around the image of hell that he advocates. The study aims to analyze and explain how Bell constructs the meaning he advocates in the concept of hell. This includes an analysis of the passages in the book that discusses what the term hell refers to and the passages that deal with properties of hell.

This study is a critical discourse analysis on the genre of career coaching. Focus lies on questions such as how doescareer coaching articles construct the working subject, and how is working life described in the genre. The categoryof social relations is central to the study. I ask questions about which social relations are of importance, and whichare not, in the career coaching version of working life and how can these relations be interpreted from a critical pointof view. The concepts of power-knowledge is central to the analysis of social relations and the term employabilityconstitute the main theoretical understanding of what distinguish the contemporary labour market.

In offshore oil production FMC Subsea systems use a product called cap. The cap´s mainly task is to protect hubface and seal areas on inboard hub against dirt, corrosion and mechanical damage under installation of a subsea system. A new model of a cap has been designed and analysed using finite element method. The model is called KC3-12 and has a new function, emergency release, which is a backup method for the ROV (remote operated vehicle) to release the cap from the hubface when it is placed under water. The cap KC3-12 was found to fulfil the criteria under the test load pressure, according to ASME VIII, div2.

In this essay we have examined how social workers experience their positions as a public authority person in a society of democracy. As a public officer you have to follow rules and obey the law, which can be difficult if they don't agree with your personal opinion and values. In social work you work with people in a vulnerable situation and it may become extremely demanding to stand between the directions of established public administration and your own opinions. We have interviewed ten social workers working in social childcare division and analysed how they experience their situation at work. Our starting point is the critical theory of professor Lennart Lundquist about how democracy works in Swedish administrations.

The aim of this Master?s thesis is to examine how Ranma ½, one of the most popular Japanese Manga series, reflects the gender system in society. We have chosen to make use of two different gender theorists to determine if Ranma ½ follows the gender norms of society or not. The theoretical framework is based primarily on Yvonne Hirdman's theory of the two basic principles: the principle of dichotomy and the principle of hierarchy. Judith Butler's theory of performative gender is used as a complement.

This master?s thesis report is a summary of the analysis performed together with ITAB Shop Concept located in Jönköping, Sweden. As a last element of the Master?s program at the School of Engineering, this 20 point level D thesis project has been the final work to bring my education to an end.ITAB Shop Concept expressed an aspiration that the Shop Counter Program B10/B11 should undergo an analysis to point out and possibly lead to improvement.Through interviews and data collection proposals for possible improvements has been drawn up and the analysis points out current deficiencies. By following the idea generation, proposals to solutions for every individual problem is presented.

For one month during the beginning of 2011, the world followed the violent events in Libya. During this time the United Nations was faced with a complex question, could they handle the ongoing violence and find a solution to the killings or would the hostile situation go on. We now know what happened, but not why. It is this question that this essay aims to answer. This essay covers the discussion of sovereignty on the one hand and humanitarian intervention on the other and responsibility to protect in between.

The purpose of this essay is to analyze the EU discourse in the Swedish media. The questions that the analysis seeks to answer are; what image of EU is portrayed in the Swedish media? To which degree does the EU discourse fulfill media?s ?news values?? And what are the potential effects of the discourse on EU?s reputation? After several demarcations, I chose 8 articles form Sweden?s four largest newspapers to base the analysis on.    The theoretical and methodical structure behind this analysis is the theories and practices of Fairclough?s critical discourse analysis. Added to the theoretical structure are also theories about reputation and theories about news values. The method used in the analysis is a modified version of Fairclough?s three-dimensional model of critical discourse analysis.