Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The goal of this Masters thesis is to examine how people at the production department of Arkivator Falköping AB perceive the internal organisational communication transfer and exchange of information, by means of a communication audit. The objectives are also to characterise the communication climate and the respondents satisfaction with the internal organisational communication within the organisation. The results of the study are compared with the companys information policy and with previous research in organisational communication. Answers from different demographic groups within the population are compared. The communication audit was conducted using a modified and added version of a questionnaire originally compiled by the International Communications Association.

The purpose of our study is to examine whether stress among social workers is present, and ifso, what strategies they and their supervisors use to manage work-related stress. The study isbased on a qualitative method. The data consist of interviews, with six social workers andthree supervisors. The study?s theoretical framework is based on KASAM, SOC-sense ofcoherence by Antonovsky, demand- control- support model by Karasek & Theorell, stresstheory by Hans Selye and coping strategies by Lazarus.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

This report presents the development process of a mobile interface for the C2-monitor. A monitoring tool used to support the operations for the broadcasting services of Ericsson Broadcasting and Media Services (EBMS). With the support of the C2-monitor, operators can monitor hundreds of channels and services produced from EBMS. To enhance a more flexible working environment, the C2-monitor needs to be developed further to support mobile devices with a customized design to take advantage of mobile phones features and functionality. Established and well-recognized design methods and principles have been applied in the development process and user testing have been made iteratively throughout the project.

This study aims to highlight the activities and needs of students in order to explain how mobile services can provide support and facilitate students on a daily basis. The empirical data is based on discussions with a focus group combined with already existing research concerning the areas of mobile service development, contextual-awareness and ubiquitous computing. The results from the focus group show that students have a need for mobile services to help and support them in their ordinary tasks and activities. In the discussion of this report we bring up aspects of development and what to think of when dealing with students..

The aim of this essay was to study how the communities work with groups as a support to children with addictive parents, and to increase my understanding of the groups meaning as a support. My main questions have been: How are the child group sessions formed? What kind of experience does the group leaders have regarding their functions? The study is a qualitative investigation that has been turned to prefessionals in the subject area and  is based on 6 interviews and secondary sources. The material has been analyzed from a narrativ theory as well as a salutogent perspective. Research shows that children growing up in an addictive environment often have decreased psychological health and are overrepresented amongst those who developed a future addiction.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

Background:About 250 000 children develops cancer every year. Most of them has a parent and a family who also is getting affected. During this time the parents go through a crisis and the nurse had a central role to help them through the hard time. Aim: The aim of this study was to illuminate parent´s experiences of living with a child with a cancer diagnose during the illness. Method: A literature -based study, qualitative content analysis of 14 qualitative articles.

Today, the catering personnel are an essential part of the safety organization on board Swedish passenger vessels in ferry services. Their responsibilities for the safety on board have increased in connection with the changes in regulations made on the shipping industry. These changes have been mostly related to human factors and structural leadership in the last 25 years.A well-functioning safety organization requires competence and commitment from every individual. Previous researches on Swedish passenger ferries concerning the safety organization have raised issues regarding the catering personnel?s perception of the safety on board.

Test is an area in system development. Test can be performed manually or automated. Test activities can be supported by Word documents and Excel sheets for documenting and executing test cases and as well for follow up, but there are also new test tools designed to support and facilitate the testing process and the activities of the test. This study has described manual test and identified strengths and weaknesses of manual testing with a testing tool called Microsoft Test Manager (MTM) and of manual testing using test cases and test log templates developed by the testers at Sogeti. The result that emerged from the problem and strength analysis and the analysis of literature studies and firsthand experiences (in terms of creating, documenting and executing test cases) addresses the issue of the following weaknesses and strengths.

The aim with this thesis was to study how primary school teachers perceive their mission in working with inclusive education. The aim was also to study their thoughts and experience of the Special education support. To conduct the inquiry twelve primary school teachers from two different communities in Sweden were asked to give their views of inclusive education. The central issues was how the primary school teachers interprets the concept of inclusion, the opportunities and obstacles they perceived and how the Special education support was formed in the work with inclusion in their schools. The result shows that the majority part of the primary teachers interprets the concept as a spatial or social inclusion.

The most common neuropsychiatric diagnose among children and adolescents in Swedish schools today is Attention Deficit Hyperactivity Disorder (ADHD). Many of these pupils are in need of special support and it is therefore important that special teachers and special educational needs coordinators (SENCO:s) have the competence required to meet their needs. The purpose of this essay was to study special teacher and SENCO students? knowledge and attitudes regarding ADHD. This was done using a norm critical and gender perspective.

AbstractCompanies in the Swedish process industry has for a long time spent a lot of capital in high-tech development, which have given them increased ability to compete with high quality and excellent technical knowledge, which has given them greater opportunities to grow on the market. But it?s not enough to achieve success with new products and service; it must also be consistent what market wants and preferably something exceptional. The purpose of this study was to determine the factors that are predominantly success factors and how they may affect the sales target of a new product, in this case Frövi White. Another objective of the study was to examine how Korsnäs Frövi communicates and transforms information as requests and demands from customers into refined material. To obtain relevant information to the study several interviews with respondents from most of the value chain in Korsnäs Frövi has been carry out.