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.

I wrote this thesis for myself and someone who would like to learn improvised music not from Jazz but Bach. I analyzed one composition by Bach, then I showed one example of using his idea to a Jazz standard tune. It was challenging for me to understand and analyze his composition as a Jazz improviser. To be honest I don't like to learn the music language from Bebop music but I like to play Jazz standard music. If someone would like to be good at playing jazz music, I think that it is important to know the music language in jazz.

Detta examensarbete utreder möjligheten av att bygga ett studentboende med fokus på de tillgänglighetskrav som finns enligt Svensk standard samt specifika materials miljöpåverkan.Byggbranschen har en stor negativ påverkan på miljön när det gäller energianvändning.Arbetet avser att utforma ett förslag i form av ett mer miljömedvetet studentboende samtidigt som det ska vara attraktivt.För att alla lägenheterna ska vara tillgängliga för personer med funktionsförhinder har normal tillgänglighetsnivå använts..

Today there are a big need for a system that delivers overview of all available units for different municipalities and shipping- and security companies due to the increasing requirements for efficiency. The purpose with this graduation thesis is to find out which systems that is suitable to use while developing cost-effective software for positioning and to produce a prototype for such solution.This assignment has been done at the request of PocketMobile Communications AB. PocketMobile is a company that are specialized on delivering modern mobile software solutions and systems to companies with their own vehicle fleet or mobile workers.This master thesis can be split into two separate parts, the theoretic- and the practical part.The theoretic part includes producing a number of functional requirements in cooperation with PocketMobile and comparing the available systems against the function requirements.The practical part deal with the development of a prototype that demonstrates the software recommended. The development tools that best matched the functionality requirements when the selection was made in May 2007 were Map24 and OpenLayers. The system that was selected to use while developing the prototype was Map24, because this product matches all of the requirements and it is also suited for professional usage regarding support, scalability and reliability.

The company Sol & Energiteknik wanted to examine the possibility to make a standardhouse totally energy independent. Based upon this I have, during the spring of 2007,examined the possibilities available at the market today through litterature studies, contactwith several companies and reading reports at the internet.The first thing to examine has been to determine the energy consumption for a standardhouse, and find out if there are better technologies to be used for energy conservation.My conclusion in this matter is that there are possibilities today for building a house moreenergy efficient.When I had reached the point at which my design for the house was decided, I also hadto choose the different products to use to produce energy as well as to store that energy.To produce heat and electricity to the house I decided to use a wind turbine and a solarwater heater.The most difficult part of designing a house that is energy independent is that theproduced energy must be stored somehow. Storing the heat is relatively easy beacuse theheat can be stored in a large water tank. The electricity is a bigger problem beacuse itmust be stored in batteries, which today are too expensive to be used in a standard house.In the future producing and storing hydrogen might be used to produce electricity, buttoday that technology is both expensive and not tested enough.My final conclusion is that a standard house can not be built to be totally energyindependent today, unless it is very expensive to connect the house to the electricitynetwork. As an alternative solution I came up with a proposal for a house which isconnected to the electricity network and have some amount of own produced energy.This house prooved to be a good investment if you choose to build it today, and it couldbe a very good investment in the long run beacuse energy prices increase every year..

The design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

As changes occur more frequently in IT- and software development, it is important for the companies to meet the demands and needs of its customer. The companies have to be able to adapt themselves continuously in order till fulfill its customers changing needs in an effective way, which results in big changes of the companies? structures. The more traditional way of working is often replaced with more alternative approaches as a response to the reputable deficiencies of its predecessors. As an effect of the rapid change and development some companies now see big potential in switching to more Agile and flexible methods and some companies have no choice but to change their way of working.

Webbaserat Tidrapporteringsystem.

This diploma work has been conducted for the consulting company Ramböll inUppsala, Sweden with the purpose to perform a study with the calculation programFEM Design 9.0 made by Strusoft. The aim has been to find out if it is possible to gainadvantage by utilizing more advanced 3D software for design calculations, instead ofthe traditional methods currently used in construction works.The method of approach has been to model an existing warehouse building with theprogram FEM Design, and then compare the results with those attained with FrameAnalysis and hand calculations. These results are then analyzed. An evaluation is maderegarding to what benefits can be achieved using a more advanced 3D-model.The results of the study show that the differences between the methods are not ofany significance with regard to the design of the steel frame. However in morecomplex materials such as reinforced concrete, the differences become more notable.The conclusions drawn by the authors of this study into FEM Design are that theeducation requirements of the program are higher than for simpler programs, whosepurpose are solving predetermined problems.

Anoto är ett litet företag som, med hjälp av ett koncept bestående av en så kallad digitalpenna och tillhörande papper vill etablera en global de facto standard för pappersbaserad digital kommunikation. Hur har Anoto gått tillväga i sitt försök att etablera en de facto standard för pappersbaserad digital kommunikation? Syftet med uppsatsen är utföra en fallstudie av Anotos försök att etablera en de facto standard för pappersbaserad digital kommunikation. Målsättningen med fallstudien är att beskriva och analysera denna standardiseringsprocess. Vi har kommit till slutsatsen att för ett företag som Anoto kan ha en chans till standardsättning och att knyta allianser med stora internationella företag beror helt på i vilken utsträckning de lyckats uppnå utväxling, skapa tydliga indirekta nätverkseffekter, bygga upp förväntningar för konceptet, samt koordinera nätverksansträngningarna.

The Swedish field of digital X-ray imaging has since several years relied heavily on distributed information systems and digital storage containers. To ensure accurate and safe radiological reporting, Swedish software-firm eCare AB delivers a system called Feedback?the first and only quality assurance IT support product of its kind. This thesis covers several aspects of the design and implementation of future versions of this software platform. The focus lies on distributed directory services and models for secure and robust data propagation in TCP/IP networks.

In order to facilitate design and maintenance of such a large and complex site as a nuclear power plant, all system functions must be described in a stringent way. In the past, these descriptions consisted of text documents and logical diagrams, but today there are an increasing number of object-oriented programs available on the market which might be used for this purpose. This Master Thesis has made a closer study of one of these programs named Rational Rose. The principal of the program is to facilitate software design and development, not to create models of plants. However, using the program the same way as developing software, specifying actors then gradually extend the model with use cases, use cases diagrams etc, the same methods can be used when modelling plants.

This thesis investigates how Ericsson AB should do to achieve fast and secure handover when roaming in a WLAN. It also provides a security analysis of the system that the wireless access point is part of. The reason for this is that Ericsson is selling an access point called the ABS 2200 aimed at the public hotspot market. The premise was that they wanted a standardized way of handling the roaming issue. At the outset the 802.11F standard looked like a good alternative (in fact the only standardized alternative).

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.