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..

The purpose of this Masters thesis is to make an outline of different methods and theories within the field of bibliometrics and critically review their strengths and weaknesses. The author studied literature that discussed bibliometric methods and theories. The number of empirical studies that are based on bibliometric methods and theories are numerous and where principally excluded, but some empirical studies were included as part of the argumentation for and against different methods and theories. The author first gives an outline of which methods and theories there are and describes their different strengths and weaknesses. Citation analysis has many different fields of application such as information retrieval, mapping science, evaluative studies and monitoring literature.

The purpose of this essay is to examine sfi (Swedish for immigrants), which is an ingrational-political tool with objective of teaching immigrants to read and write in Swedish. With the use of critical discourse analysis we examine the discursive practices within sfi. We also examine our methodological and theoretical approaches, and our application of them. Our research questions are as follows:? How are the discursive usage of ?person centered? and ?society centered? expressions being used?? How well does our methodological and theoretical resources work?In our theoretical viewpoint we use ?post colonial theory?, which is a perspective concerned with global power relations seen from a historical perspective.

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 aim of the study is to make a comparison between the nursery/preschool recommendations (by the state) made in 1972 and the one used today. Here I?ve focused on the posts of looking after children vis-à-vis the educational responsibility. Also the type of education recommended in 1972 and what type of education recommended today. My questions concerns what the preschool recommendations from 1972 are and how they are viewed and applied today in the 2000nds.Since my questions has to do with ideologies regarding children, family and society I choose to do a specific form of text and content analysis called Idea and ideology analysis.In my theoretical chapter I choose two aspects central for my field of examination.

The aim of the study was to examine how Swedish tabloid journalism presented the contestants in the Swedish version of the reality show Idol 2009. We wanted to see which approaches tabloid news papers use when constructing the public identities of them. We have used text analysis to examine 37 articles and nine front pages with focus on the words, propositions, comparisons and parables that describe four of the contestants. In addition we have looked at myths and connotations shown in the pictures by using a semiotic analysis. The results show that the Swedish tabloids tend to describe the contestants in relation to their performances and personalities.

The municipality of Sandviken is in a state of strong growth. This affects the need for more hotel rooms in Sandviken, in a way that it?s profitable to invest in a new hotel. Sandvikens largest company, the steal industry Sandvik AB, grows just like Sandviken, and have great influence on the need of more hotel rooms. Today there are three hotels placed in Sandviken, and these hotels aren?t enough when the pressure of hotel guests is at its top.The purpose with the project was to analyse the criteria?s that are important for localization of a new hotel in the Sandviken, and to clarify what kind of hotel Sandviken is in need of.

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..

This study analyses five different picture books from the last few decades. The aim of the analysis was to investigate how relations between children and adults are presented in the picture books. One way to achieve this has been to focus on the adults? presence or absence in the narrative, and also what kind of authority the adult(s) can have in the action and how it can affect relations between children and adults. The idea is that this degree project can be adapted for practical use in school.

The aim of this master thesis was to find and grade suitable sites for wind turbines in the rural district of Lerum at the reguest of Göteborg Energi. The rural district of Lerum consists of very complicated terrain which was the reason why we picked Lerum.The assignment was achieved by using the software program ArcGIS and its attendant tools. In step 1 an overall analysis was made in order to sort out the least suitable sites. Step 2 consisted of a 3D analysis in ArcScene together with a more precise analysis in ArcMap. As result we found two interesting sites, which met our demands and specific constraints.

The aim of the study is twofold, to generate a sensory profile of Swedish wine today and to investigate the opinion of both wine producers and wine experts on viticulture in Sweden and wine from grapes grown in Sweden, achieved through a contextual analysis comprising a literature study and interviews with wine producers in Sweden and Denmark and wine experts from Sweden and Germany, and a sensory analysis at the company Ipsos. ?Mixed methods? was the chosen research strategy as the semi-structured interviews gave qualitative results and the sensory analysis would give quantitative results displayed as spider charts. There is a lack of studies investigating how the Swedish wine is perceived by consumers and consumers might be unaware that the Swedish wine, established through ?trial and error?, is increasing in quality every season, creating a need to display the sensory profile of Swedish wine to strengthening the perception of Swedish white wine. This study shows that the Swedish white wine today is a wine with a fresh, citrusy and flowery aroma and a fresh, citrusy and green apple taste, however, a sensory analysis cannot show if the attributes are those that are desired by the customer, a consumer test is necessary to conclude that. Trends point towards locally produced products, one reason why Swedish wine has great potential, yet the future needs to be secured through job opportunities and education. Creating an approval system for Swedish wine is suggested as a future improvement, it is a common procedure in most wine regions.

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.

This thesis examines immigration policy and the problematic of the surveillance society, by analyzing the movies V for Vendetta and Children of Men. In the thesis we use visual analysis, and the theories of Michel Foucault and Nikolas Rose. Central questions to our thesis are how the movies interpret the present time, and how they have chosen to depict the surveillance society to problematize the current immigration policies. We have used thematic analysis to illustrate these questions..

BillerudKorsnäs is a leading global provider of primary fiber-based packaging materials and on Gruvöns Bruk in Grums, they have chosen to invest millions in the boiler at the facility to increase the total capacity of the factory. This results in the Pulp Flash Dryer at Gruvön being burden more, which makes it important that it is of great reliability and can be run with a high capacity. The reliability of the Pulp Flash Dryer at Gruvön is not as good as one could hope, which leads to reduced availability and production, as well as to increased maintenance costs. There are a number of different reasons for this, but all the casual links are not known.The purpose of this project was to perform a system analysis of the Pulp Flash Dryer to identify bottlenecks and the most critical parts from a capacity- and availability perspective. Appropriate methodology for the system analysis was used and would be used in a structured way to perform the analysis with data from the process and the maintenance system.