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.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

Webbens framgång har lett till tendens att stora IT-system byggda enligt en centralistisk arkitektur är på väg att ersättas av samverkande distribuerade system. De processorienterade, verksamhetsstödjande systemen utgör inget undandag. I enlighet med denna tendens så finns det ett behov för processtödjande verksamhetssystem att synkronisera och utbyta resultat med med andra verksamhetssystem. Målet med denna undersökning har varit att utreda hur kommunikationen mellan distribuerade verksamhetsprocesser byggda enligt BPMN 2.0-standarden kan implementeras. Ansatsen har varit att en tjänsteorienterad arkitektur baserad på principerna för REST skulle vara en framkomlig väg för att lösa detta problem.

The purpose with this study is to map the research front and the research base in information science, by using the bibliometric methods bibliographic coupling and author-co citation analysis. The research questions are: 1. What is the nature of the research front in information science, regarding which areas that are being studied? 2. What is the nature of the research base in information science, regarding which authors who are most cited, and how they can be grouped? The data used in the study were gathered from articles published in the journal Journal of the American society for information science and technology, published between 2004-2006, respectively 1986-2006.

The breakdown of the ratification process of the EU constitution was in Sweden blamed on a lack of a debate concerning European issues. The constitution can be seen as the best and latest, but in no way the only, example of this problem. The breakdown can also been seen as proof of a larger legitimacy crises within the EU. The aim of the study is to determine whether or not there really was of lack of debate concerning the constitution in Sweden. This question is theoretic¬ally connected to EU legitimacy through Habermas idea of a public sphere.

Arbetet startades med en undersökning av problemet med stökiga klädhögar och utvecklades sedan till ett projekt med fokus på förvaring av kläder och på hur problemet med klädhögar kan förhindras. Med hjälp av litteratur, marknadsanalys, enkätundersökningar och observationer lades grunden för projektet. Parallellt som nämnda metoder genomfördes pågick också olika idégenereringsmetoder och skissande på olika koncept. Slutsatsen av enkäter och observationer är att klädhögen beror till största delen på tidsbrist och/eller lathet. Fokus i projektet var att skapa en klädförvaring som är lättanvändlig, skonsam och bra för plaggen.

Feline Odontoclastic Resorptive Lesions (FORL) is a painful disease that affects feline teeth and that is increasing in prevalence. The ethiology is still rather unknown. However, research on the ultra structure of the feline tooth may help us understand why FORL is so prevalent in cats and not in other species. Since the ethiology is still unknown, there is yet no profylaxis. The pathogenesis is rather well known; the hard structure of affected teeth gradually undergo odontoclastic resorption and resorptive lesions are often partly replaced with bone- or cementum-like tissue.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

Warning labels can be used to change the attitude and behavior in the general public. The use of warning labels is also increasing and suggestions have been made to expand their use to more general food products. However, the research regarding the effects of warning labels and how other factors may influence them is limited.The purpose of this study was to develop the research on warning labels and the effects the strength of the brand might have on the warning label?s effect on more regular food products. To achieve this goal a 2x2 factorial design was used where over 200 respondents filled in four different forms.

Different forms of relaxing methods can be used in rehabilitation for individuals with tinnitus and Ménièré?s disease. Research continues to find convincing proof of effects from the different methods. This study presents methods of relaxing, massage and Mindfulness, as possible complementary rehabilitation tools.The purpose of this study was to investigate opinions about relaxing from professionals working with hearing care. A qualitative approach with phenomenological influence was chosen for the study.

This essay focuses on the pictures in mathematics books for elementary school. The purpose was to see if images in mathematics books for elementary school show traditional gender roles.The aim of the essay has been broken down into following research questions:Vilka färger förknippar de olika matematikböckerna till pojkar/män respektive flickor/kvinnor?How many times were girls/women and boys/men illustrated in the mathematics books?What behavior is associated with masculinity and femininity?Which colours are associated with boys/men and girls/women in the mathematics books?I used a semiotic image analysis method to study the pictures presented in the mathematics books. The theories in this essay were used to see how society makes girls become girls and boys become boys and in what ways the genders are portrayed in relation to each other. In addition, the theories include the question of whether a specific colour is given to a specific gender? The analysis evidently confirmed that the images in the mathematics books demonstrated traditional gender roles.

The purpose of my project was to explore variability. I wanted to combine different ways of sitting and create some kind of seating furniture that could be changed to fit different kinds of situations and needs. I sought after a way to express safety and stability in the seating furniture and at the same time make it clear that it could be changed into something else or something more. It was very important to me that the furniture piece would have a long lifetime and would be something you kept for a long period of time. I decided that the changeable factor in my piece would be the possibility to change it from being a chair for one person into being a bench for two people.

Japan's foreign and security policy has seen some substantial changes as a result of events like the first Gulf war and 9/11th. This has been taken as proof, by some, that Japan is abandoning its antimilitaristic stance and pursuing a more traditional hard power role through military means. This essay aims to explore if these shifts have coincided with any substantial shifts away from antimilitarism, which has had a strong influence on the country's security policy since the end of WW2.To do this I use constructivist theory, specifically regarding the impact of norms and identities on states security policy and briefly look into the problem of actor designation. The thematic focus is on security policy, from a narrow perspective, and thus I examine areas like the input and output to the Japanese military and the actual applications of this force. State identity is used to explore the prevalence of nationalistic sentiments and support for anti militarism in the public opinion and the political elite.The result of this study points to the further relevance of constructivist theory and especially the application of norms and identity.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

This is a study about engagements and motivation. Its purpose is, by looking at other motivational theories than Abraham Maslow?s hierarchy of needs, to find out why certain people choose to become engaged as student representatives. The question this study is working from is: why do certain people choose to engage themselves as student representatives?This study has a qualitative approach, which means that a number of interviews have been done and subsequently profoundly analyzed.