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.

Previous research has suggested that there is a strong and positive relationship between being an entrepreneur and possessing a high degree of subjective well-being as well as job satisfaction. The big five personality traits have also been argued to be significantly related to both subjective well-being and job satisfaction. Little is however known if personality affects entrepreneurs and regular employees differently. In this paper the impact of personality traits on the cognitive part of subjective well-being as well as job satisfaction are investigated separately among entrepreneurs and regular employees. This is done through OLS-regressions using a Swedish nationally representative survey Employment, Material Resources, and Political Preferences (EMRAPP), where entrepreneurs were oversampled in order to be able to compare entrepreneurs (N = 2483) and regular employees (N = 2642).

In Sweden, selection for leanness in pigs has been going on for almost a century. This sometimes results in gilts and sows being too lean and consequently in a risk for reduced reproduction and health status. The Swedish recommendation includes that gilts should be mated after seven months of age, after one documented oestrus, at 120-140kg live weight and with a backfat thickness of 16-20mm. Five gilt producing herds were visited and records of age, heart girth (for weight estimation), body condition (visual estimation), backfat thickness and exterior were made. The same records were also taken in four gilt buying herds on newly purchased gilts.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

The aim of this study was to examine how individuals with disability pension reason about a return to work. Action theory, as presented by Berglind, was used as theoretical approach. Qualitative interviews were conducted with five individuals who have disability pension due to mental illness. The respondents describe how they weigh benefits and disadvantages against each other. The main reason for a return to work is economical.

The purpose of this essay was to try to understand the relationship between the horse and man during the last part of the Iron Age and trough out the Medieval Age. To be able to get a result I investigated the horse's tending, work within agriculture, riding, warfare, breeding, to stable horses, oxen, sports and hunting, eating of the horse and age at slaughter and more. The results showed that the horse's position changed from the later part of the Iron Age throughout the Medieval Ages and in different ways for, respectively, the elite as for the peasant culture..

During the study's first stage we noticed that the Swedish term ? utanförskap? was constructed for political purposes, the term?s ambiguity what was first raised our interest. Therefore the aims of this study was to examine how social workers at the social welfare office and the labor market related project Framtid Kronoberg  as well as politicians within the administration of Arbete & Välfärd (Work & Welfare) relates to utanförskap as a social phenomenon. The study?s second aim was to examine how the aforementioned persons consider utanförskap to be counteracted among young adults.

Läraryrkets ställning är ett återkommande tema i dagens debatter om skolan. Denna studie försöker kartlägga hur läraryrkets ställning såg ut på 1800-talet, genom att jämföra enskilda lärares minnesanteckningar med den utbildningshistoriska forskning som finns om ämnet idag, samt genom en internationell jämförelse. Lärarminnena som utgör källmaterialet till denna studie är skrivna av fyra manliga folkskollärare och en kvinnlig småskolelärarinna. Den forskningen som fungerar som den teoretiska ramen för denna studie har avgränsat tre strukturer som formar läraryrket: den sociala strukturen, den kulturella strukturen samt lärares agentskap. Uppsatsens syfte är att öka kunskapen om läraryrkets status under 1800-talet genom att undersöka huruvida dessa strukturer har påverkat lärarens ställning.

Anonymous job applications as a method to further diversity on the labour market is widely discussed. The method aims to promote an equal selection procedure, where the employer can only judge on merits and experience. We are with this study on the other hand interested in seeing how this specific method of employment has been implemented. We have chosen to perform a small qualitative case study, of a limited attempt of this method in the government administration of Kortedala, a district in Gothenburg.Our intrests are to see whether we can, while studying a specific implementation procedure, show that any implementation problems have occurred. Furthermore explaining it by applying our implementation theory, that consists of Lennart Lundquists three criterias for explaining implementation problems experienced from the appliers' standpoint.

The purpose of this paper is to describe and analyse the Chinese destination of Hainan, with background in a globalizing tourism destination development, for tourism from Finland and Sweden. The questions at issue are regarding what kind of an impact the status as a special economic zone have had upon Hainan, what kind of conditions there are for tourism on the island, in what form participants of the tourism industry want the development to proceed, what the prevailing trend is for distant destinations for Nordic markets and also regarding what kind of potential there is for organized tourism to Hainan from Finland and Sweden.As a foundation for the paper, I?ve composed a theoretical reference for knowledge of China, Hainan and the study of destinations. The sources of secondary kind are literature related to the subject. The primary sources are mainly interviews, field work done at Hainan has given a concrete and personal knowledge of the place.

Att konsumenters beteende fo?ra?ndrats genom den tekniska utvecklingen a?r inget nytt. Idag sta?lls ho?ga krav pa? tillga?nglighet och dygnet-runt-service vilket leder till att ma?nga branscher i Sverige ma?ste anpassa sig. En av de stora investerarna inom IT a?r bankerna och ett direkt resultat av denna satsning a?r att det idag la?ggs ned allt fler lokalkontor till fo?rma?n fo?r centraliserade IT-lo?sningar, sa?som kundcenterenheter.

Compared to all existing ethnic groups in Sweden, the integration of Somali women has failed the most within the aspect of employment. This bachelor?s thesis investigates the obstacles in the integration of Somali women by focusing on one case, a project named ?Kvinnokraft?, partly financed by the European Socialfund.By interviewing eight key actors, opinions about obstacles in the project have been identified. A theoretical framework that incorporates integration, project research, multi-level governance and intersectionality contributes to explaining difficulties in integrating Somali women.The empirical findings show that there are individual, social and institutional holdbacks. Stereotypical perceptions were common amongst officials, which contributes to a creation of an inferior position in the structures of the society for Somali women.

En av de mest efterfrågade lyxvarorna på dagens marknad är lyxväskor, allt fler väljer attkomplettera sin outfit med denna accessoar. Förr i tiden hade handväskan en merfunktionell roll då den enbart användes för att bära tillhörigheter i. Idag har handväskanen helt annan roll då den framförallt återspeglar en bild av den person som äger väskan.Konsumenter kan med hjälp av denna produkt utge sig för att ha bättre ekonomiskaförutsättningar än vad de i själva verket har.Prognoser visar att efterfrågan på lyxväskor ökar trots att vi befinner oss mitt i vad sombeskrivs som en av de största ekonomiska kriserna i världshistorian. Den svenskamarknaden för lyxväskor växer sig allt större och några bland de främsta varumärkenasom återfinns på marknaden är Gucci, Louis Vuitton, Mulberry, Hermes etc.Eftersom vårt syfte är att undersöka vad motivationen är hos konsumenter som väljer attköpa lyxväskor har vi valt att genomföra en kvalitativ studie på tio personer, varför vivalde att genomföra en studie av kvalitativ karaktär var med anledning av att vi hadebehov av mycket information som berörde respondenterna på ett personligt plan.Respondenterna som vi har valt att genomföra denna studie på är alla unga kvinnor ochmän, större delen av de jobbar inom handel samt restaurangbranschen.Vi har funnit att respondenterna i denna undersökning inför köpet av sin lyxväska befannsig i ett spänningstillstånd orsakat av en konflikt mellan deras lustfyllda begär ochansvarskänsla kring deras ekonomiska situation. Resultatet påvisar att främstaanledningen till varför respondenterna köper lyxväskor är för att bli bekräftade av sinsociala omgivning.

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.