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..

Nature conservation issues are often complex and difficult to handle. Different actors andinterests are involved and it is generally agreed that constructive interaction is a crucialpart of dealing with these issues. According the theory which forms the basis of this thesis,conflict is defined as social interaction during which the actors trust in the interaction isdecreasing. Signs of conflict and diminished trust in the interaction are that these actorsmake attempts to change the situation and some of these attempts can lead to increasedconflict.The aim of this thesis is to describe the social interaction that takes place when peoplemove from conflict to dialogue. A qualitative case study of a nature conservation issue inÖstra Vätterbranterna, an area east of Lake Vättern, is presented.

Until 2020, 49% of Sweden's use of energy must derive from renewable sources. Greenhouse gases must as well decline with 40% compared to 1990 as a part of Sweden's 16 environmental objectives. Biogas is part of the effort to achieve these objectives, but as the demand for biogas increases, more substrates are needed to meet the demand. The purpose is to investigate the conditions for pea residue as substrate by performing lab-scale mesophilic digestion with different fractions and notch lengths and then to summarize pea residue as a substrate for biogas production. During anaerobic digestion, 1000 ml bottles were used as reactors for digestion.

Background: As a part of a national health control program, Statens VeterinärmedicinskaAnstalt performs diagnostics to screen flocks for certain pathogens causing high mortality,morbidity and/or serious economical losses. There are several viruses in the programincluding IBDV (infectious bursal disease virus), IBV (infectious bronchitis virus) and NDV(Newcastle disease virus). Method: 96 serum samples were collected from different poultryflocks in Sweden and analyzed by ELISA, which are currently used in the health controlprogram as well as by a commercial prototype of a multiplex immunoassay manufactured byLuminex Corp., which is currently under evaluation at the United States Department ofAgriculture USDA. This 4-plex assay detects antibodies for the three above-mentionedviruses as well as antibodies of avian reovirus. In the context of this study the ELISAs run inroutine diagnostics as well as a REO ELISA were used as the standard for comparison.Result: The antibody concentration in serum from vaccinated chickens was high while theantibody concentration level in serum from not vaccinated chickens was low.

A large part of the time losses in production in modern manufacturing industry are a cause of unplanned interruptions in production. In this essay we have studied the effects of an unplanned interruption in production. The study was performed during one month on a press production line at Volvo Cars Body Components (VCBC) in Olofström. The effects of the interruptions have been studied on the basis of two perspectives of the environment of the production. The study started at the level of automation and was mainly done as a survey of the unplanned interruptions in production.

Is Försäkringskassan, one of Sweden?s largest organizations, an equal place to work in? Dosex, ethnical background or age matter when being treated by colleagues and managers?In this thesis I try to, through interviews with both the Human Resources-departement andsome administrators at Försäkringskassan, find the answers to how the organization?s internalwork regarding equality functions. To help me with the analysis I use both discourse theoryand gender theory. I find a discrepancy between the Human Resources-department?s and theadministrators? view of how the internal equality work is run.

Yeast and Clostridia is a problem in silage for farmers as contaminated silage may result in poor animal health and milk quality. Clostridia can produce toxins that, when consumed, acts as neurotoxins, it may also cause blown cheeses if the Clostridia contaminates milk. The purpose of this study was to investigate the cause, effect and interaction of yeasts and Clostridia in silage. Clostridia are microorganisms which are strictly anaerobic and consume carbohydrates and protein in the silage. Yeast is a fungus that is facultative aerobic and feed on carbohydrates in the silage.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

Background: As a part of a national health control program, Statens VeterinärmedicinskaAnstalt performs diagnostics to screen flocks for certain pathogens causing high mortality,morbidity and/or serious economical losses. There are several viruses in the programincluding IBDV (infectious bursal disease virus), IBV (infectious bronchitis virus) and NDV(Newcastle disease virus). Method: 96 serum samples were collected from different poultryflocks in Sweden and analyzed by ELISA, which are currently used in the health controlprogram as well as by a commercial prototype of a multiplex immunoassay manufactured byLuminex Corp., which is currently under evaluation at the United States Department ofAgriculture USDA. This 4-plex assay detects antibodies for the three above-mentionedviruses as well as antibodies of avian reovirus. In the context of this study the ELISAs run inroutine diagnostics as well as a REO ELISA were used as the standard for comparison.Result: The antibody concentration in serum from vaccinated chickens was high while theantibody concentration level in serum from not vaccinated chickens was low.

Complex Vertebral Malformation (CVM) is an autosomal recessive inherited defect in the Holstein breed. The defect has lead to structurally malformed calves and losses of pregnancies. To determine the effect of CVM on fertility in the Swedish Holstein Breed 375 Holstein bulls used in breeding by Svensk Avel and Skånesemin were assigned to this study. 228 bulls matched the criteria of birth year, 1995-1999, > 75 inseminations and a known CVM-status. Of the total 228 bulls 53 of them were CVM-carriers and 175 were non-carriers. The SAS-programme was used to determine the effects of CVM-status, the bull?s father and birth year on Non-return rates (NRR) for 28, 56 and 168 days.

From an early age kids learn that their good performance and efforts will be rewarded. Unfortunately, not all leaders in the media industry are rewarded or given the same opportunities to exercise their communicative leadership, according to studies in media research. The aim of our study is to highlight female managers' experiences of their communicative leadership in the Swe-dish media industry. This study was based on qualitative interviews with four female respondents in management positions. The core of the study concerns female communicative leadership and interpersonal communication.

The aim of the present study was to investigate the effect on growth of foals on two different diets, either a forage-based diet or a diet containing approx. 40 % concentrate. The report also includes a review of the pertinent literature on the effects of diet on mares? milk and growth of horses. The hypothesis of the study was that a forage based diet will result in a similar growth pattern as a diet including more concentrates if the diets contain the same amount of energy, crude protein, lysine, calcium and phosphorous.

Sexual violence in armed conflict is not a new phenomenon. Although it has a long history, it's only in recent years from 1990 that is has been given more attention in science and media. I will in my thesis look at the conflicts of former Yugoslavia and Congo (DRC) and I will use two theories to investigate how the use of conflict-related sexual violence best can be explained. The two theoretical frameworks I have chosen are Feminist theory and Rational Choice theory. The conflicts will be at the center of analysis.

Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.