In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Hur vi människor förhåller oss till dåtid, framtid och nutid avspeglar vår personlighet och kan länkas samman till vårt psykiska mående. Denna studie syftade till att studera sambanden mellan tidsperspektiv, depression och ångest samt oro och ältande. Vidare ämnade studien att undersöka om en bristande inhiberingsförmåga kan förklara oro och ältande. I studien deltog 65 personer från en icke-klinisk grupp; 44 kvinnor och 21 män i åldrarna 19 till 40 år. De instrument som användes var självskattningsformulären Swedish Zimbardo Time Perspective Inventory, Beck Depression Inventory-II, Beck Anxiety Inventory, Response Style Questionnaire, Pennstate Worry Questionnaire samt Strooptestet Serialt färgordtest.

This Master?s thesis explores three contemporary Swedish poets? ? Lars Mikael Raattamaa, Anna Hallberg and Johan Jönson ? understanding of their work as a political activity. By using Jonathan Culler?s theory on literary competence and literary conventions as a theoretical tool for an idea analysis, the three poets' arguments for or against certain literary techniques, and their ideas about readers and reading, are explored and discussed. In what ways are established literary methods questioned by the three poets? In what ways are established theories on readers and reading questioned? In what way can their poetic work be regarded as political? As a background, the debate about poetry in Swedish newspapers and literary magazines is presented, as well as the common focus on readers and reading in social sciences and in humanities and arts.

The aim of the study was to describe what it's like to live with Multiple Sclerosis (MS) and experiences of social support and being received and met by health personnel. The method was a qualitative interview study of descriptive design and was analyzed using qualitative content analysis. Three women and two men (26-75 years) with MS from two municipalitiesin central Sweden participated in the study. The main results showed that the participants felt the disease limited everyday life. The majority described feelings of injustice being affectedby the illness, but they now have a new perspective on life.

Att maximera sjukhusens och räddningstjänstens täckning av befolkningen är en viktig säkerhetsfråga som diskuteras inom bland annat hälsovårdsplaneringen. Geografiska informationssystem (GIS) kan användas som ett hjälpmedel för att analysera och presentera andelen befolkning som är utanför sjukvårdens täckningsområden och även visa variationer på täckningsområdena när anläggningar slås ihop eller läggs ned. Syftet med arbetet är att presentera en ny, vektorbaserad nätverksanalys i GIS-miljö för att undersöka hur täckningsområdena för räddningstjänsten i Uppsala kommun påverkas.För att utföra nätverksanalysen användes data från Nationella Vägdatabasen (NVDB) över Uppsala kommun. Attributen som användes från NVDB innehöll information om framförallt hastighetsbegränsningar, väghierarki, tid, restriktioner och gatunamn. Täckningsområdena beräknades med ArcGIS och tilläggsprogrammet Network Analyst och resulterade i en översiktlig karta med räddningstjänstens insatstider och även enskilda insatskartor.

The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

The main purpose of this study was to determine the impact of bedding material on the faecal microflora of horses. Another objective was to investigate the hygienic and physical qualities of the bedding materials used and how these may change in the course of the trial period. The bedding materials used were sphagnum peat and wood shavings. Six horses had each material as bedding for a three week period in a change?over experiment.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

Today?s climate research shows that the climate may increase its temperature. One sector that is being threatened by global warming is the winter tourism of the Swedish municipality A?re. Tourism is an important economical source of income in A?re and is now threatened by a shortened winter season.

The aim of our study is to ascertain whether a hanging suspension fluorescentlamp for a private home environment is going to be attractive for a largeaudience. We want to open up for new uses of fluorescent lamps as lightsources.The main approach in this work is how to design a fixture with fluorescentlamps as a light source that will meet the requirements and requests of thehome environment could look like. At the same time we want to make a newimpression of how a fluorescent light source.Primarily we used a quantitative method, but this was rejected after a pilotstudy. Instead we used a qualitatively based method in the sense that weconducted a group interview as well as individual interviews.Based on data from the interviews and our preliminary work a prototype wasbuilt. This prototype is a fluorescent fixture equipped with 2x14W T5fluorescent lamps, dimmed separately.

The aim of this study was to evaluate the stir drying method, for drying of grain during Swedish conditions. The evaluation was done during the harvest year 2004, on four farms with stir driers. The driers were evaluated for their energy consumption, design, stirring effectiveness and how much time the farmer has to spend on every tonne of grain. A comparison was also done with conventional Swedish high temperature driers. Totaly six batches of grain from stir driers were examined, mostly winter wheat, but also barley and wheat.

De senaste åren har det skett en nedprioritering av risk- och krisföreberedande arbete på kommunal nivå, främst gällande naturkatastrofer. En av anledningarna till detta är att de kommunala medlen prioriteras mot andra saker som exempelvis skola, vård och omsorg.Syftet med uppsatsen är att undersöka lärdomar och förmåga rörande hanteringen av naturkatastrofer på olika myndighetsnivåer i Sverige. Lärdomar studeras utifrån ett verkligt exempel: skogsbranden i Västmanland sommaren 2014. Huvudfokus för uppsatsen är att studera Uppsala kommuns förmåga att hantera en eventuell framtida naturkatastrof.För att undersöka syftet används två teoretiska modeller: Framgångsfaktorer för krishantering samt DROP-modellen. Framgångsfaktorerna används sedan för att se om lärdomar har inhämtats ur skogsbrandskatastrofen.

In Sweden there are 1894 small-scale hydropower plants in operation, which together generate 4.3 TWh of electricity per year according to Swedish hydropower compound (SVKF, 2011). This corresponds to the annual consumption of about 860,000 Swedish households (based on an annual consumption of 5000 kWh). In the mid-1950s there were around 4000 small-scale hydropower plants in operation in Sweden before cheap fossil fuels and uranium competed with them, in the current situation only 1,894 of these are in use. If slumbering small hydropower plants once again would be taken into use and some new ones are built, we would be able to extract about 7 TWh of renewable electricity from these annually in Sweden, representing about 1.4 million households.The thesis intends to calculate and construct a hydroelectric power plant at the existing dam in Olofsfors and give suggestions on how the power station should run during the time that fish migration is greatest in Leduån.The turbine and generator to the station in Leduån at Olofsfors is designed by the height of the fall and the water flow through the dam. The turbine selected for the station is a CK-1000RM turbine with a 4-pole 250 kW generator from Cargo & power turbine Sweden AB, which is expected to deliver 1.2 GWh per year.

Purpose?This study has examined the information behaviour and perception of information in a group ofinformation users who have a critical approach to the media and the information supply. Some of them call themselvesor are being called conspiracy theorists. The purpose was to examine how their information behaviour is influenced by the belief that the information is biased or inaccurate and what the information behaviour looks like when the user searches for discrepancies rather than a response to a question.Method?The study is based on transcribed interviews and email responses to interview questions.

The explosion of information technology has given users direct access to an ocean of information. Increased availability puts increasing demands on the ability of students and researchers to search for, filter, and structure information. In response, the role of the research library has shifted from being primarily an information resource to being an educational resource with a focus on teaching users what is known as information literacy. This thesis is a study of user-education at the Karolinska Institute Library KIB, the largest medical library in the Nordic countries. KIB has invested significant resources in developing user-education, and has a full-time user-education developer and a formal pedagogical platform for user-education.