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 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.

 This thesis is based upon the assumption that in Swedish school today it is a wide gap regarding the information flow when pupils are switching school. This was one of the reasons Skolverket published a report clearly stating that this is the case. The purpose of this thesis is to examine and describe how teachers are working in a teacher team at transitions to see and understand what their work may mean individually, in a group and to the school as an organisation. The questions at issue is to see how the teachers cooperate during transitions and how they notice students in need of extra support and students level of knowledge during transitions. The two last questions at issue is first to see how teachers approach parent?s expectations on the school and the teachers, secondly it is to examine what implications their work will have on the school.

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.

 With the increases in fuel costs due to the depletion of the world oil reserves and the increase of greenhouse gasses as a consequence to using oil as a fuel many companies are looking to new and innovative ways to power their aircraft. One of these new ways to power an aircraft is using fuel cells powered using hydrogen and oxygen, thus producing nothing but water vapour and small amounts of nitrogen dioxide as well as trace amounts of other emissions. Both Boeing (1) and Politecnico di Torino (2) have shown that it is possible to build an all-electric aircraft powered by fuel cells. Both flights used small, two-seater aircraft and a constant between them was the loss of the co-pilot seat due to weight and lack of space. As this paper will deal with a commercial aircraft a primary concern is the cargo and passenger capacity and whatever impact switching propulsion system has on these.

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.

To be able to hinder the global warming the emissions of greenhouse gases, carbon dioxide foremost, must decrease. By switching to green electricity, it is possible to reduce the emissions from electricity producing sources.In 1999, Swedenergy conducted a study about whether or not Swedish households would consider buying green electricity. According to the study, about 75 percent were willing to buy green electricity. 40 percent of these were prepared to pay a premium for green electricity. However, according to the results from the study, only one percent actually bought green electricity, and since 1999, this proportion has merely increased slightly.

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.

En realistisk simulation kräver att alla simulerade objekten ska interaktivt och dynamiskt animeras. Delar av objektens kropp ska deformeras och andra delar ska sönderfalla vid en krock med ett annat objekt. De flesta 3d applikationer har som gemensamt vissa tekniker som används vid dynamiska simulationer. Tyvärr så finns det inte en smidig och snabb teknik för att deformera solida objekt vid kollisioner, detta gäller även Maya som jag använde i detta arbete. Detta arbete ska visa en smidig teknik att deformera vissa delar av en komplicerad modell och få andra delar att splittras och spridas i en dynamisk simulation som är både fysiskt rätt och ser visuellt bra ut.

I have chosen to write this essay on language development in a preparatory class due to the fact that I live in a city where diversity is big and newly arrived students from different countries are constantly increasing in schools. My study has been made in a preparatory class in Södertälje. The National Agency for Education highlights the deficiencies in preparatory classes and believes that education is not adapted to each student's knowledge and maturity and it is therefore difficult for students to reach the goals in school. According to studies by the National Agency for Education, it appears that many newly arrived students do not recieve study guide in their native language, a resource that they are entitled to. Teachers and principals do not take charge of  students knowledge from previous school attendance in their home countries such as mathematics, history and other subjects.

Denna uppsats försöker besvara frågeställningen varför en del studenter vid Karlstads universitet väljer att ta ut sin examen vid något annat lärosäte. Vi belyser bytesprocessen som leder respondenterna i undersökningen fram till ett faktiskt byte, från det att tanken föds, till att studenten etablerar sig vid ett nytt lärosäte. Med hjälp av djupintervjuer hittar vi anledningar till varför byten sker, antingen av praktiska skäl eller så är det tron att en examen från ett äldre lärosäte, med högre status, ger ett försprång in i karriären.Utifrån teorier som valts inom exempelvis relationsmarknadsföring, image, kundnöjdhet och bytesbeteende- framför allt SPAT (Switching Path Analysis Technique) analyserar vi informationen och underbygger resultaten. Längs undersökningens gång har vi modifierat SPAT-modellen och lagt till flera variabler. Detta för att den ska passa in på just bytesprocessen hos högskolestuderande, vilket har givit oss en tydligare bild över processen.Det framkommer tydligt under studiens gång att flera av studenterna väljer att byta universitet för att ta ut sin examen vid ett universitet med i deras ögon högre status.

One of ABB Power Systems´s business areas is HVDC (High Voltage Direct Current) technology. HVDC is used for transmissions for both short and long distances. One of Power Systems?s products is called HVDC Light. HVDC Light is a relatively new technology for power transmission, but have before only been used for motor drives applications.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

In today?s tough business environment the need for good and efficient leaders are becoming more and more important. The businesses are in constant change, the world is more unpredictable and the competences of the employees are much greater today, which also calls for a new type of leader, a leader who not only is authoritarian, but also possesses soft skills. In this environment where there is this greater focus on leaders, leadership developments have emerged and increased in number over the last ten to twenty years. They try to develop leaders in all domains of their life, both professional and personal and the model we work with in this paper is Total Leadership, this model implies that you try to accomplish being a better leader throughout your whole life as a leader, to be whole, genuine and innovative, no matter career or position in life.