It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

Det ena syftet med uppsatsen var att jämföra de två propositionerna om terrorism från 1973 och 2001 med avseende på de tre frågorna: Vad är terrorism? Vad orsakar terrorism? Hur skall terrorism bekämpas?Det andra syftet var att undersöka riksdagsledamöternas reaktioner på de två propositionerna genom att studera de motioner som inlämnats med synpunkter på propositionerna.Med utgångspunkt från det första syftet har propositionerna från 1973 och 2001 presenterats. Varje presentation har inletts med historisk bakgrund som har fokuserat på den dåtida situation, som föranlett regeringen att förelägga riksdagen de två propositionerna just åren 1973 och 2001. I 1973 års proposition framgår som en självklarhet att svenskar aldrig kunde vara terrorister. Terroristerna var däremot alltid utlänningar som använde Sverige till att utföra terrorhandlingar i, för att därmed väcka uppmärksamhet på problem i sina egna hemländer.Sedan har samtliga motioner med anledning av propositionen 1973 presenterats. Där har olika synpunkter på nämnda proposition förts fram.

Med start den första juli 2007 halverades arbetsgivaravgiften för ungdomar som vid årets ingång fyllt 18 med inte 25 år för att underlätta för dessa att ta sig in på arbetsmarknaden. Utifrån detta är syftet med uppsatsen att undersöka huruvida detaljhandelns arbetsgivare anställer fler ungdomar som vid årets ingång fyllt 18 men inte 25 år som en direkt följd av arbetsgivaravgiftssänkningen. För att kunna undersöka detta har vi framför allt tittat närmre på propositionen (2006/07:84) som lagen bygger på samt remissvaren på denna. Därutöver har vi också tagit in en proposition från 2008 där regeringen föreslår en utvidgning av åldersintervallet och en kraftigare nedsättning av arbetsgivaravgiften samt tidigare forskning. Undersökningen har utförts genom en kvalitativ studie där åtta personer inom detaljhandeln har intervjuats.

Hög arbetstillfredsställelse är viktigt för alla anställda, men förutsättningarna för detta varierar beroende på olika faktorer. Personal inom tvångsvård, LVM arbetar nära klienterna, vilket kan påverka personalens upplevda arbetstillfredsställelse. Undersökningens syfte var att undersöka vilka faktorer som påverkar arbetstillfredsställelse hos personal inom tvångsvård. En enkätstudie gjordes med frågeformuläret QPSNordic med 81 deltagare (40 män, 41 kvinnor) samt en intervjustudie med 8 personer (2 män, 6 kvinnor). Resultatet visade att personalen på den öppna avdelningen hade en signifikant högre generell arbetstillfredsställelse än personalen på de låsta avdelningarna, vilket antagligen beror på skillnader i rollförväntningar, men kanske även större personligt utrymme på den öppna avdelningen.

The purpose of this research aims investigate whether front line personell are brand carriers who can affect the customers brand experience. This present study focuses on commercial fitness centers in Kalmar. Like brands, training is taking part in people?s everyday lives; fitness centers are offering the customer a wider range of group training.This thesis is based on a qualitative approach whereby eight interviews have been carried out with two members of the board and six employees of the front line. Additionally, this thesis is also based on three focus groups with four customers, representing the majority of each fitness centers.The research findings highlight that the front line employees are very important as they are seen as the brand; therefore the front line employee?s personality and behaviour will influence the customer?s view of the brand.

Nine out of ten larger companies have an intranet today which is supposed to improve the communication withinthe company and save money. A great part of these intranets were established in the beginning of the 1990?swithout giving any thought to the users and their needs. How does the communication inside the corporationslook like when the intranets that are supposed to be the source for every information request, aren?t usable? Whatother sources do the users use and how much?The aim of this master thesis is to examine information source selection at a specific company.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

The aim of this thesis was to study the view on workplace health promotion among leaders in elderly care, to see how their views can influence employee health. The research questions of this study were: How do leaders in elderly care define the term health? What conditions do leaders in elderly care experience that they need to maintain or improve employee health? How do leaders in elderly care experience their role in workplace health promotion?The thesis is done with a qualitative approach and is based on six partly structured interviews with leaders of care homes within Stockholm municipality. The results from the interviews were analysed against Aaron Antonovskys theories about the salutogenic model and sense of coherence as well as with previous research. The result from the study showed that the leaders´ had an awareness of the meaning with health promotion, however, they had not reached the stage where they implemented the health promoting thoughts in their actual work with health.

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

Remote work has become increasingly widespread due to advances in digital technology and changing organizational structures, a shift initiated by the COVID-19 pandemic. The purpose of this study is to examine how leadership influences employee motivation in remote work environments. The aim is to deepen the understanding of which leadership styles are most effective in maintaining and enhancing motivation when traditional psychical interaction is absent. To investigate this, a qualitative research approach was applied, consisting of semi-structured interviews with both individuals in leadership positions and employees. The findings indicate that leadership plays a crucial role in shaping employees' motivation in remote contexts.

Marketers of today are confronted by the fact that it is increasingly difficult to gain the customer's attention, as they first have to break through the ad clutter. In a landscape where the general attitude towards advertising is negative, one way to successfully deliver the message to the customer involves communicating through personal impact. By using stimuli containing identical information with different senders, this thesis seeks to quantitatively explore whether brands can make use of the personal networks of its employees, in their social media marketing strategy. The purpose of the study is to investigate if communication via the employees could enhance traditional communication effects, such as buying intention and electronic WOM intention. Furthermore, the study aims to examine which role the employee should hold when communicating on behalf of the brand, and if the communication effects vary with the degree of product involvement.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

During the later parts of the 20th century there occurred several changes to the Swedish public sector. These changes aimed to effectivize and decentralize the governance model in the public sector. One of these changes was the municipalization of the school system, put forward and proposed by the social democratic government in the late 1980s and early 1990s. This study aims to examine and compare that times different parliamentary parties' opinions on the municipalization of the school system. The source material consists of government bills, and in direct relation to the municipalization of the school system.

This thesis revolves around co-opetition and boundary spanning activities with IETF (Internet Engineering Task Force) as research case. The main objective is to through qualitative interviews and a passive observation of email conversations explore how the participants of IETF experience and is affected by a double membership where they sometimes are cooperating with their competitors. Theories states that boundary spanning activities can create role conflicts for these participants when different role-senders, IETF and the employer, send incompatible expectations. We also believe that this can have a negative impact on discussions and the standard development process, which is why we are conducting the passive observations mentioned above.The result shows that the environment of co-opetition is a contributing factor to role-conflicts. These conflicts appear when participants are forced to choose between the role as an employee and the role as an IETF participant.

The aims of the following project has beento make a proposition how to create aspecific kind of transformer. Thefollowing report evaluates the differentimportant variables and contains asuggestion for a possible design. Intheory it's an ordinary transformer that'ssuppose to transform electrical effect toa high voltage line. The design of thetransformer is using an already existingcurrent transformer design and is adjustedto work for it's specific purpose. Theproject also contains the developing of atransformer simulation model that will beused to evaluate and optimize thedimensions of the resulting transformer..