Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Purpose: To find out in what ways signs of healthier varieties in store, affect and possible change, customer behaviour. Methodology: The study has a positivistic view on the world. The research is conducted by an abductive approach using theory and empirical data alternately. Both quantitative and qualitative methods have been adopted in order to see changes in customer behaviour as well as explain it. Theoretical perspective: The study is based upon theories in the areas of customer behaviour (buying behaviour and decision making) and the store environment that could affect that behaviour (total merchandise process and point of purchase communication).

Title: Has youth participation in organized extracurricular activities and future expectation relevance for antisocial behavior? Zetterberg, E. (2015). Has youth participation in organized extracurricular activities and future expectation relevance for antisocial behavior? Bachelor thesis in Public Health science.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The purpose of this work is to explore and illuminate the circle times function and importance of preschool by the pedagogue perspective and the circle time design in relation to children's age group composition. The study questions are:What is the purpose of circle time in preschool educational activities according to the teacher and how does the teacher look at his own role?How do the teachers plan, design and perform the circle time of small children and big children's section? What similarities and differences exist?This is a qualitative study based on interviews with four preschool teachers and observations of their circle times. Research and theories showed that the circle time is a social training, provide a sense of community and is a ritual that gives a good daily rhythm.The results of the study demonstrate that the circle time is an important routine that occurs for a short time daily in early childhood education. The circle time organizes and structures the day for both children and staff group.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

Digitization is a concept that has become popular in terms of collections of old heritage-related material such as books, photographs and paper documents. This work is a study of the Swedish composer Allan Pettersson (1911?1980) and his personal archive stored at Section for Manuscripts and Music at Uppsala University Library. My issues are What happens to the archive of the digitized? Will there be a "new" archive of the digitized? What guidelines are Uppsala University Library using for their digitizing and how do they look? What will be the result after digitization? What about copyright and the material? Allan Pettersson's personal papers consist a large collection of sketches of musical notes, newspaper clippings and concert programs.

PurposeThe aim of the study was to examine the affects perceived by young people aged 18-19 years old after resistance training outdoors versus resistance training indoor. The aim of the study was also to examine if the rate of perceived exertion was affected by whether the resistance training took place outdoors or indoors. What immediate affects are perceived in conjunction with resistance training outdoors and indoors in people aged 18-19 years?What immediate affects are perceived after resistance training outdoors compared to equivalent resistance training indoor in people aged 18-19 years?What perceived exertion level can be seen in conjunction with resistance training outdoors compared to equivalent resistance training indoors in people aged 18-19 years?How does exercise habit correlate with affects and exertion in conjunction with resistance training? Method22 pupils in a secondary school conducted two resistance training sessions, one outdoors and one indoor. A questionnaire about their mood and exercise habits was answered before and immediately after the training session. Rate of perceived exertion rate was also included in the questionnaire the participants received after the workout.

The purpose of this study is to find, understand and discuss the experiences of former employees at SAAB, and present how this can be understood according to my core theoretical concepts, which are participation and identity. The questions asked in the study are based on how the labor is described, characterized and what comes forth as valuable, which is compared to absence of labor work.First, labor is described in an historical and social context, and at the same time related to the core theoretical concept. Second, the methodology chapter is presented, which mainly consists of 11 observations and 10 interviews. Third, the chapter regarding former theory leads to an analysis model, which is used on the empirical material of the study.The result shows that labor work at SAAB primarily is described as important for socializing, security and the possibility to be independent. The tasks at SAAB are described as backbreaking and monotonous, while the lack of labor work influences the physical and mental wellbeing.

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

The objective of this research is to unveil how respective teacher consider about the laboratory working methods in mathematics. The research even includes answers to questions such as, what approaches and attitudes the teachers have and the methods they use when instructing their students when teaching mathematics, what the materials used by the teachers are and how important working creatively is to help the students develop their logical thinking. I also looked into issues that can help understand how and why teachers use laboratory mathematics for students in young ages. As a conclusion the research showed that the teachers aim to the goal that includes helping the students understand mathematics, strengthen their logical thinking and creativity.In the method section qualitative data was used, which contained four interviews with different pedagogues that daily interact with students in elementary school. The reasons for using the method of qualitative data was to help me deeper understand and answer the specific questions I had to the pedagogues and to even compare how different pedagogues differ in their approaches and methods.

Swedish dairy production has during the last decades undergone considerable structural rationalisation and the number of dairy herds has decreased to less than 7000. At the same time the average herd size has increased and a large proportion of those investing in new buildings today choose automatic milking (AM). During 2008 more than ten percent of the Swedish cows will be milked with AM. The development has been faster than expected and the need for consulting has increased rapidly. This study aims to evaluate whether a check list originating from the FRISKKO (?healthy cow?) programme can be a useful tool when assessing how well the herd functions in various areas.

SUMMARYThis work consists of a review of the medical records of 142 horses that visited the Equine dermatology clinic, at the University Animal Hospital, UDS, at Ultuna, Uppsala, Sweden, between January 2007 and June 2010. The study answers certain main questions like clinical signs responsible for the visit, the most common diagnoses, their diagnostic procedures, treatment modalities and finally, the outcome of treatment.Among 50 diagnoses, four were predominant followed by additional 46 diagnoses, each presenting by few or, in many cases, only one horse. The most common dermatological problem diagnosed was Equine Sarcoid representing 18,3 % of the cases (26/142), which probably reflects the initiation of a Sarcoid treatment-trial in 2007, that resulted in an accumulation of sarcoid horses in the clinic .The second most common diagnosis was Atopy 12 % (17/142) followed by Allergy with skin affection 9,2 % (13/142) and Acute superficial pyodermia 4,9 % (7/142). If the horses were divided into diagnostic groups, the majority (34,5 %) belonged to HA5 group, (Immunological skin diseases), followed by group HA4, (Infectious and inflammatory conditions of the skin) (22,5 %) and HA6, (Neoplasia) (21,8 %). Traumatic skin injuries represented only 2,1 % of the cases, compared to 80 % of horses in the Agria insurance statistics for veterinary care.The most common clinical sign and reasons for veterinary consultation was pruritus (35,9 %), suspected sarcoids (17,6 %), alopecia (12,7 %), nodules (12 %), seborrea, scaling and crusts (9,2 %) and excoriations (5,6 %), respectively, followed by a scattered number of more uncommon symtoms.The diagnostic methods most frequently applied were cytology and biopsy, used in 41,5 % and 36,6 % of the cases, respectively.