The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

This study examines how managers in the public sector experience and manage their digital maturity in the context of digital transformation. The study is based on qualitative interviews with twelve managers and three developers in a municipality in western Sweden and is analyzed based on a theoretical framework that combines individuals digital maturity (DIMI model) with organizational conditions. The results show that managers' digital maturity is influenced by both individual and organizational factors. At the individual level, the importance of digital competence, self-efficacy, and willingness to participate in and lead change are emphasized. At the same time, organizational conditions such as coordination, resources, technical support and clear governance are required.

Studiens övergripande syfte var att studera och jämföra hur två olika metoder för att förebygga konflikter införlivas i en svensk grundskola. För att finna svar på syftet har vi använt oss av följande frågeställningar: Hur arbetar lärarna på skolan i praktiken med metoderna Projekt Charlie och Gruppen som grogrund för att förebygga konflikter? Vilka likheter och skillnader finns i lärarnas arbete med de olika metoderna på skolan?Studien tar sin utgångspunkt i den kvalitativa forskningstraditionen. Med avseende på studiens syfte och frågeställningar har intervjuer gjorts för att finna svar på frågeställningarna.Fyra intervjuer gjordes med lärare på skolan, två lärare som arbetade med Projekt Charlie och två lärare som arbetar med Gruppen som grogrund. I både Projekt Charlie och Gruppen som grogrund arbetar lärarna på skolan med att införliva konfliktförebyggande arbetsmetoder.

The purpose of this study in the psychology of religion is to explore the process of an individual?s shift in orienting system, from a religious to an atheistic. The materials used are autobiographical accounts obtained from two books. One that has been used as a primary source and one as a secondary. By using Rambo?s process oriented theory of religious conversion relevant themes and categories were chosen and later subjected to further analysis using Pargament?s theory of religion and coping.

The web as an arena for news reporting and information sharing to consumers has grown for many years in the expense of the traditional newspapers. The revenue stream has however not followed the same transformation which has led to a remarkably lower profit when news and articles are distributed through the web. Banner advertising is a method that is commonly used by online magazines to generate profit where advertisers pay to expose their message. One method to measure banner ads effectivity, and indirectly, what the advertiser would pay, is through Click-Through Rate (CTR), how many clicks a banner ad receives in relation to the amount of banner views. One of the variables that play an important role in the banner ad effectivity is the placement of the banner ad.

With a growing human population as well as a changing lifestyle, the conflict of wildlife and humans is intensifying. In Kenya, Maasais and their livestock have for a long time coexisted with wildlife, but an adjustment to privately own land and cultivation might rapidly change the terms for this coexistence. To understand how the Maasais and their livestock affect the wildlife in the Maasai Mara National Reserve and the surrounding area, this study was undertaken. The purpose of this thesis is to examine how hippos are concerned..

While the call for regulations against greenhouse gas emissions are louder then ever before, demand for oil is also at an all time high. Oil companies face the dilemma of making sound business without being perceived as environmental villains. In this essay I will examine how BP, one of the largest companies in the world, broke rank with the industry and devoted itself to being an environmental friendly oil company. The actions and motives of this change will be evaluated through up-to-date theories about company motivation to environmental adaptation. We see that BP:s transformation can be well explained through Simone Pulvers theory about the socially embedded company.

Happiness is often considered our ultimate goal in life. This essay explores the political im- plications of this view, through the critique of happiness found in the works of Simone de Beauvoir and Sara Ahmed. Ahmed and Beauvoir consider happiness to be harmful as a po- litical goal, since it tends to diminish dimensions of power and conflict in favor of harmony, and is not compatible with a political philosophy based on freedom or liberation. Happiness is often confused with the ethical Good, but this essay argues that happiness does not ne- cessarily entail good things. Indeed, happiness can be used to justify oppression and unjust political systems..

Abstract   In this thesis, my aim was to investigate how preschool teachers view their involvement in children's free play. In order to answer this, I chose to do semi-structured interviews with four preschool teachers in three different preschools. My interviews has revealed similarities and support for as how history of research looks at the involvement of educationists. Both research and my results stresses the importance of being active in children's free play and to be a supportive teacher, particulary in conflict situations. For those children who have difficulty entering into the free game its the educationists task to co-play and help the children find the game.

The fast growing economy of India has experienced fundamental structural changes in recentyears. The share of the service sectors output has more than doubled since 1950 and is todayestimated to make up almost 60 percent of India?s total output. In terms of total employmentwe have not yet seen a similar transformation. The observed discrepancy between sectorialshares of employment and output in the service sector raises questions about sustainability.This report aims to investigate the capacity of the Indian service sector in terms ofemployment creation in order to answer the question whether the recent GDP growth withinthe service sector can be considered as ?jobless? or not.

Large areas have been ditched in Sweden during the past 100 years to improve the forest production. Ditching and also maintenance of old ditches are operations having mainly negative effects on water quality, flora and fauna and changing characteristics of soil. The purpose of this study was to suggest a method for inventory of the need for ditching maintenance in old forest ditches that takes biodiversity, water protection and forest production into consideration. Inventory methods from five Swedish and Finnish forest companies, agencies and organisations were compared. Their employees were interviewed about their handling with ditches, forest production and nature conservation.

The aim with this paper is to study Karl Popper?s view on realism and relativism. Further aim is to see whether those ideas have been consistent over the years. The paper argues that Popper since his first interest in philosophy has taken a realistic and antirelativistic attitude. Only his arguments for this position have been developed to meet his critics.Common sense speaks for realism but can neither be proven nor refuted.

The study aims to explore the view preschool teachers have on conflicts and conflictsrole in preschool context. And what consequences this approach has for conflictbeingness in preschool. The study uses qualitative interview method to answer thepurpose and issues. The results have shown that preschool teachers' views of conflictsdiffer and that the strategies preschool teachers use will be selected based on both theirdefinition of the situation but also the relationship they have to the children. The resultalso shows that the main reason that preschool teachers deal with conflict is due to thepreschool teachers' common sense is the basis for the standard of good atmosphere thatpervades the preschool context.

Background: Brand strategy tends to become an important management issue. It is therefore interesting to reach a greater understanding about how companies work to make their existing brands stronger. The purpose of a brand is to influence the customers? view of the brand image. The literature is insufficient concerning how leaders handle the process of repositioning a brand, in order to change the brand image.

The aim of this study about post-conflict economic, social and political reintegration of ex-combatants is to understand how such a process should be prepared for in order to help as many traumatized and sometimes destructive or disabled soldiers as possible to re-establish themselves as functioning civilians as well as preparing communities for their return. In order to do this I have focused on Africa and in particular the DDR-process of post war Sierra Leone. My study concludes that the relation between ex-combatants and civilians and the prospect of a positive future are crucial to a successful reintegration process..