Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

Syftet med examensarbetet är att hjälpa ett företag med att införa standardlittera för deras prefabricerade betongelement som ingår i deras Konceptet. Införandet av standardlittera ska resultera till att återfinna och gruppera deras betongelement i CAD-systemen. We did our thesis project at one of the most prestigious Swedish construction companies. We have examined the possibilities of doing sandwich elements to standard elements which would increase the degree of industrialization. The company has developed a concept that is based on a more refined process of industrialization.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

Problem: The relations between first and second tier suppliers within the automotive industry have changed drastically during recent years. Previously involving the supply of simple components, today the relation involves collaborative product development of complex subsystems. The situation is rather new for the actors, hence there are a number of problems that act as restraints for the collaboration. In order to come to terms with these problems, it is important to determine the underlying causes. Purpose: The purpose of this thesis is to make a survey of the main problems in the collaborative product development between first and second tier suppliers within the Swedish automotive industry.

This study is about assessment, in particular formative assessment also called assessment for learning. The purpose of this study is to investigate Swedish and South African primary school teachers? views and ideas about this didactic tool. The motives for this investigation are based on the fact that correct used formative assessment supports pupils? learning process and the fact that there are few researches made about this subject in Sweden.

This essay aims to investigate the use of an origin-ID within the Beaker Complex, as defined by John C. Barrett, seen through their different expressions of use in ceramic form and ornamentation, architecture and landscape through time and space with special emphasis on the late Neolihtics in the South of England. The analytic vehicle "the reinforcing circle" is used as a new diffusion model suggested by Stuart Needham, and the analytic tool "incubation" is used to structure the process the Beaker-cultures may have used to reach cultural hegemony. Id est, that the Beaker-cultures socially invites already existing cultures, offering within family and trading the results of new technolo­gies. And/or, occupy the space and use the authority needed by re-writing the narrative as seen in the grave use and grave deposits.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

The purpose of this study is to examine whether there are any key factors for success to look for in launching a new business that affects the subsequent performance of the venture. Further on, the study will examine if there are any differences between believed and actual factors for success for an entrepreneur and the key factors for success given by existing theory. The purpose of looking in to the assumed gap between existing theory and entrepreneurs? believed and actual factors is to distinguish factors that make start-ups evolve. It is then important to investigate how they have worked with their business start-up and how they have worked with key factors for success in order to understand the impacts of their decisions.

Uppsatsens syfte är att undersöka vilken ekonomisk betydelse crowdfunding har för företag i uppstartsfasen när de är i behov av kapital. Det teoretiska perspektivet vi utgått ifrån är två teorier: det finansiella gapet och preferensordningen i pecking order teori. Detta för att se vilken ekonomisk betydelse crowdfunding har för att täcka det finansiella behovet och även se vart i preferens-ordningen denna finansieringsform hamnar. Det empiriska datainsamlingssätt denna studie använder sig av är två stycken intervjuer med öppna frågor. Empirin består av redovisning av intervjuer med två respondenter. Studien visar att crowdfunding har en ekonomisk betydelse för företag i uppstartsfasen. Detta genom att vara ett komplement till de traditionella finansieringsformerna. .

Audiological rehabilitation is a complex process and can involve medical, educational, psychological, social and technical proceedings. The audiologist's part in this process is essential. The purpose of the study was twofold: to describe the audiologist's working process and to explore patient records written by audiologists according to structure, content and comprehensiveness. Method. Out of rules and regulations, code of ethics and literature concerning audiological rehabilitation from the audiologist's point of view, a model for the audiologist's working process was developed.

Today?s environmental discussions have led to more progress in the different transportareas. To ride a bicycle is often one of the most efficient alternative when it comes totransport. An Electric bike is, and makes transportation more efficient than a regularbicycle. Electric bicycles do not affect the environment significantly and allows moreconvenient transportation than ordinary bicycles do.

Abstract  Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.

The purpose of this thesis is to explore whether male kindergarten teachers perceive additional expectations from their surroundings (such as co-workers and parents). Furthermore, we aim to understand and explain how these expectations are related to gender norms and hierarchies in society, that is social constructions concerning what men and women should do and be like. In addition, the thesis aspire to understand and explain how these constructions relate to more specific social constructions about sexual molestations in kindergarten contexts and explore how these discourses influence male kindergarten teachers in their work including which strategies they use in order to cope with them.How do male kindergarten teachers perceive additional expectations from their surroundings?How do male kindergarten teachers perceive the effects and consequences of the social constructions about sexual molestations in kindergarten contexts? Do they use coping strategies in order to attend to the expectations projected on them, and if so, what kind of strategies? The thesis is based on a phenomenological approach and conducted through interviews with six male kindergarten teachers. The interviews were directed with an interview guide in hand while allowing for spontaneous input from the interviewee.

The first July 2008 did the Swedish government introduce a new family policy, the child care allowance. This essay is a case study of how the child care allowance has influenced families and which possible effects that the child care allowance can lead to. In order to respond to the issue has family models been used in order to analyze the results from a questionnaire survey distributed to households which has become granted child care allowance in Växjö municipality. Therefore is this essay?s premier contribution to the social science a description of how families have reasoned and decided about their child-care.