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.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The purpose of this study was to use qualitative interviews with students at Södertörn University to find out what drives the men who begin to study for preschool teachers, how they are treated and how they are influenced by others. I also wanted to find out what the informants believe is the cause to why so few men apply to the program and what they think need to happen to change this.This is a qualitative study based on the selected students' experiences. In order to get different perspectives, I chose to interview three students and former students. One of them chose to terminate their studies after half the time, the second is at the end of the program and the third graduated a couple of years ago and has been working for a while.I originated in the theory of ethical concepts of gender, gender contract, "token" and hegemonic masculinity. Previous research addresses that the perception of men in pre-schools can look very different.

The purpose of this thesis is to examine how power structures concerning gender and sexuality emerge through the use of language in the Swedish reality show Paradise Hotel. Of particular interest is the representation of heterosexual relations in the show. Because of its interest in the relationship between power, gender and sexuality, the thesis is based on theories from gender and discourse studies. The specific theories referred to are Michel Foucault?s understanding of power, stereotypes according to Stuart Hall, Yvonne Hirdman?s gender system and contract theory, Judith Butler?s heterosexual matrix and R.W.

SummaryUnjustified enrichment is an obvious part of the jurisprudence in the majority of countries in Europe. But not in the Nordic countries, and certainly not in Sweden. This depiction of the Swedish posture is based mostly on Hellner?s thesis from 1950. A lot has happened since then, not to mention Sweden?s entry in to the EU.

As a student during my studies, I have been told about entrepreneurs who have red numbers in their financial statements, and there is a forest machine operator shortage in Sweden. The basic idea of this thesis was to examine the underlying factors that may have caused the problems described above. The aim of this thesis was to investigate the factors that create stress and job satisfaction as a forest machine operator. The study was performed as a comparison between forest companies own harvesting teams and entrepreneur teams to investigate if there are any differences in stress and job satisfaction between the two different types of team. The study was conducted in collaboration with SCA Skog. The material for this study was collected by doing interviews with SCA's harvesting teams. A total of 27 forest machine operators were interviewed, divided into a total of 10 separate harvesting teams. It was very similar between the different type of teams, which situations the operators experienced stress.

Den tilltagande globaliseringen ställer nya krav på juridiken och nationella beteenden ersätts av gemensamma tillvägagångssätt. Internationella regelverk i form av UniP och PECL aktualiserar frågan om vilken betydelse dylika regelverk har för svensk nationell rätt. Den situation som behandlas i uppsatsen är den då två parter har ingått förhandlingar men avtal av olika anledningar inte slutits. Syftet med uppsatsen är att redogöra för det prekontraktuella ansvaret inom svensk rätt samt enligt bestämmelserna i de internationella regelverken UniP och PECL. Detta i avsikt att med utgångspunkt i tre rättsfall, göra en jämförande analys och söka utröna likheter och skillnader avseende ansvaret i situationer då parter förhandlat men avtal inte kommit till stånd.

  Author: Moa di Zazzo EilertsenTitle: ?Children should not grow up like that. They may turn out the same?: Social workers, working with foster care investigations, reasoning about family and family structures of foster homes. [translated title]Supervisor: Annika StaafAssessor: Norma MontesinoThere has been a change in family structure which shows that the nuclear family, which is still the main form of family pattern, is becoming less frequent nowadays.

The European Union has created a common plan regarding narcotics use and abuse within the European member states. The aim here is to reduce the supply and demand for drugs among the citizens of the Union. However, the opinions on how to achieve these goals greatly differ among member states. The range of attitudes varies from the strictly restrictive attitudes of countries such as Sweden, to the complete decriminalization of personal possession of all narcotic substances in Portugal. The purpose of this paper is therefore to study the underlying attitudes and approaches that these two countries have, and hopefully to give some light to how come there is this big difference in legal frameworks regarding a rather delicate political question.

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

Syfte: Som blivande fastighetsekonomer ville vi finna mer kunskap om ämnet outsourcing och om hur fastighetsföretagen tänker och agerar kring detta.Outsourcing känns för oss verklighetsförankrat och inspirerande, och vi hoppas vår studie ska bidra med förståelse för vad som styr valet av outsourcing samt ge en inblick i hur dess framtid kan komma att se ut.Metod: För att få en användbar teori i denna uppsats har vi undersökt litteratur om outsourcing och fastighetsförvaltning. Vår studie sträcker sig över Gävleborg och Dalarna. Vi har skickat ut en enkät om trenden för outsourcing till 85 företag och fått svar av 52. Utifrån dessa enkäter har vi sedan valt ut ett antal företag som använder sig av outsourcing och sedan intervjuat dem mer ingående.Resultat & slutsats:Outsourcing är vanligt förekommande bland fastighetsföretagen i Gävleborg och Dalarna. 89 % av de svarande företagen använder sig av outsourcing i någon form.

Good business relations can contribute to the success of IT-outsourcing, and create new business opportunities. Despite a sharply increasing trend to outsource IT-operations there is a high degree of failures related. The cause may be that some important factors have not been taken into account. The purpose is to investigate elationships within IT-outsourcing and test if specific factors identified by previous research are being concerned in IT-outsourcing relationships and also to investigate the view IT-outsourcing customers and suppliers have on business. Research shows that business relationships are widespread throughout companies. It demonstrated that a small number of business relationships can have a major impact on a company's financial performance and may create stability. Business relationships can be divided into an arm's length relationships and strategic alliances depending on the degree of involvement.

Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.

This master thesis deals with the problem of integrated libraries. The number of integrated public and school libraries has significantly increased over time. These libraries are integrated for different reasons, most often because of economic considerations. The goal of the thesis is to investigate librarians´ understanding and perceptions of the professional role in this type of integrated libraries. I have investigated how librarians see and interpret their own professional role, and what factors influence their perceptions in an integrated library.The three main questions are: How do the librarians explain their professional role in an integrated library? How does their professional role change because of the fact that they work in an integrated environment? What factors, according to the librarians, influence and/or change the professional role mostly? The data has been collected through interviews with eight librarians at integrated libraries.

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.