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.

There are several ways in which people can relate to eating or not eating animals. This essay is focussing two main strategies: Making distances and drawing borders.Today, there are several reasons for not eating meat, including environmental reasons, individual and public health reasons, ethical reasons and more. Yet, people eat more meat than ever. According to the UN, this is a major problem. In 2006 the report Livestock?s long shadow pointed out that meat consumption was a bigger problem from an environmental point of view, than global transports, including air-traffic.

This study aims to analyse the connection between poverty reduction and sustainable development through strategies used for the reduction of poverty. With the methodology of content analysis of three policy documents to provide and easy overview of how the government of Ethiopia is planning to achieve sustainable and long-term poverty alleviation. The focus of this study will be on Ethiopia, a country with very high economic growth in the past years but still with hight poverty rates. The purpose of this study is to contribute to the already existing and broad knowledge and research of sustainable development and poverty alleviation and contribute with more research in Ethiopia where the research done in this specific area and region is not in abundance. In this study all dimensions of sustainable development, social, economic and ecological are included to get a more holistic picture of the sustainable development in the government?s plans and its challenges.

ABSTRACT Skånskt Naturbeteskött is a group of approximately 30 beefproducers in the south of Sweden, who sell their products on the local market. They are certified with Svenskt Sigill, an organisation that works with animal welfare, environmental responsibility, safe food, open landscape and independent qualitycontrol. These producers have to fulfil certain demands regarding pasture and quality of the meat. For this essay I did a market investigation in which I wanted to find out what qualities the Swedish market and the consumers want in their beef. The purpose was to find out what Skånskt Naturbeteskött could do differently to satisfy the market for locally produced beef in the south of Sweden. In the investigation I turned to those responsible for the beef in 12 supermarkets, 4 selling Skånskt Naturbeteskött today, 4 that sold it before but quit, and 4 that never have sold it but might be interested in the future.

This paper deals whit the problems concerning social organisation in the county of Dalarna in middle Sweden during the Middle Ages 1050- 1528. This paper also deals whit the every day ife in Dalarna during the same period. In the paper archaeology, ethnology, history and osteology is used in order to create a so accurate as possibly picture of every day life at the farm, the villa and the keep. Each environment is compared to each other in order to try to see the social structure of the county. The geographic frame for the paper is the part of Sweden above the border zone of Limes Norrlandicus, or lower Norrland.The results presented in the paper shows that Dalarna most probably had a flat social organisation in the meaning that the every day life and its artefacts was much the same in all the environments.

Sweden introduced a development assistance policy in 1952 and thirteen years later Sida, Swedish International Development Cooperation Agency started, in 1965. But in 1995, five separate development assistance authorities came together and established the new Sida as it is today. Sida is Sweden?s representative in the development assistance policy field and they work through projects that have to be presented through a Country Strategy Process (CSP). The aim of this paper is to point out Sida?s perspective on the conducted development assistance policy and what guide lines that are followed.

On December 20, 2001, the Swedish citizen Mehdi Ghezali was captured on the border between Afghanistan and Pakistan. Ghezali spent the following 930 days in U.S. captivity, without being charged with any crime. My aim in this essay is to analyze how Ghezali was portrayed in three Swedish newspapers under and after his captivity, two nationwide and one local newspaper based in Ghezali's hometown. My purpose is to see whether Ghezali's identity is constructed differently in the three newspapers, as regards The Other, Stereotypization, etc.

The objective of this thesis was to get more knowledge before an alternation of generations. In theses I have chose to make two drawings, one for dairy cows and one for cattle rearing. The drawings are made for a future alternation of generations at my parental home in the province Dalarna. The results are made out of educational visits at different farms and literature investigations. Those dairy farms who I visited had different milking system at each farm and the cattle farm I visited had beef production. The farms are placed in the middle and south of Sweden. At 1998 the Swedish Board of Agriculture decided to change the stall breadth and stall length and the result of this is that many farmers had to rebuild their cattle- and dairy buildings or end farming..

In order to answer the question in the title, a cross-cultural analysis of two countries was done. Countries chosen were the Republic of Latvia and the Kingdom of Spain. The need for this research was suggested by increased cross-border business activities inside the European Union, and the lack of previous studies involving new Member States. The aim of the research was to see what environmental factors influence advertising adaptation in the European Union, as well as to evaluate the applicability of a standardisation approach. According to the theory, there are three external factors that influence the creation of a global advertising.

Linnéuniversitetet Kalmar Institutionen för samhällsvetenskaper  Arbetets art:                   D-uppsats, 15 hp                                                                           Lärarprogrammet                                      Samhällsutveckling med ett internationellt perspektiv Titel:                              Hur sker implementering av förebyggande arbete gällande hiv och aids?  Författare:                      Nina Svenman Handledare:                   Gunnar Hansson ABSTRACT This study analyzes the prevention of HIV and AIDS around the region of Pretoria in South Africa. The study's starting point is the cultural, economic, social and health which is relevant when different levels of society affirms. The aim has been the basis of the representation levels of society discern what is valued and given priority as well as the measures and the strategies used in implementation. The empirical data underlying the study is qualitative studies with respondents from a university, a hospital, a school, the Swedish Embassy and an organization in order to create an image of different levels in society means to implement preventive measures on HIV and AIDS to their citizens. The result demonstrates that there are clear shortcomings in its implementation guidance on prevention measures for HIV and AIDS as lack of resources is based.

Gränsers betydelse har både suddats ut och aktualiseras i och med en ökad grad av globalisering och mobilitet. Den svensk-norska gränsen har i stora drag legat fast i nästan 350 år och under tiden har kulturella och nationella identiteter skapats. Genom sitt läge vid riksgränsen påverkas Strömstad av nationella händelser på ett helt annat sätt än Sverige i stort samtidigt som det även finns ett starkt inflytande från en annan stats nationella politik.Syftet med studien har varit att undersöka den norska närvarons påverkan på Strömstad ur ett socialt och kulturellt perspektiv. Det första man ser är effekter av ekonomisk art då Strömstad toppar listor för både turism och handel, men i förlängningen ser vi även en påverkan i hur strömstadsborna ser på sig själva och sin kommun..

Gränsers betydelse har både suddats ut och aktualiseras i och med en ökad grad av globalisering och mobilitet. Den svensk-norska gränsen har i stora drag legat fast i nästan 350 år och under tiden har kulturella och nationella identiteter skapats. Genom sitt läge vid riksgränsen påverkas Strömstad av nationella händelser på ett helt annat sätt än Sverige i stort samtidigt som det även finns ett starkt inflytande från en annan stats nationella politik.Syftet med studien har varit att undersöka den norska närvarons påverkan på Strömstad ur ett socialt och kulturellt perspektiv. Det första man ser är effekter av ekonomisk art då Strömstad toppar listor för både turism och handel, men i förlängningen ser vi även en påverkan i hur strömstadsborna ser på sig själva och sin kommun..

Container Security Initiative was launched in 2002 by the US Customs and Border Patrol in order to secure the global flow of containers destined for USA. This thesis attempts to analyze Container Security Initiative in relation to a possible future scenario made by the weapons industry where the state's global traderoutes are being subject to militarization. A development which is partly based on the threat posed by global illegal trade. The latter is discussed and defined based on current research made by Carolyn Nordstrom, Moíses Naím and theories on the cosmopolitan perspective made by Ulrich Beck. Strategy documents concerning Container Security Initiative are then analyzed in terms of discourse to try to say something about what the program indicates.

The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.

With this study, we have chosen to continue our B-essay about dual-diagnosis. In the essay we have done some research on how this target group feels about the treatment from the dependent unit, psychiatry unit, social services unit and the housing environment. We wanted to know about the feelings because during the B-essay we found out that individuals whit the dual-diagnosis is skipped between different caregivers. We used a qualitative method with six interviews from two different housings in south of Sweden. The information we got we used in our result and analysis part, where we found out that the caretaker?s thought the treatment were fine and that it was the surroundings they found the most fault with..