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..

In Sweden there are 560 000 disabled people over the age of 16, half of those are in use of some kind of mobility device.Living with a disability means that due to injury or illness you are having trouble functioning without devices or assistance in your daily life and has a big impact on the independence of the disabled user.The everyday life for disabled parents with young children are different depending on the type of disability and mobility device.Today there is no alternative to the stroller for the disabled user who use mobility advises. This causes problems when the disabled person on there own have/want to move the child.The following statement have been the cornerstone for this project: How to make it possible for a wheelchair user to move a child, in the 0-2 year, for longer distances with a focus on independence and safety for both adult children?Due the process, of industrial design, this question and problem have been solved during 10 weeks. The process have contained parts as meeting with users, analyzing, concept development, evaluations, mock-up making, testing, shape & color development etc. This in the end have resulted in a full scale model of the appearance of a proposed product.The result is a stroller witch can be connected to the users specific wheelchair due two one time adjustments.

Syftet med föreliggande studie var att utföra en utvärdering av i vilken grad högskolan iHalmstad lyckas med att uppfylla de mål och riktlinjer som lagts fast för lärarexamen isamhällskunskap på gymnasienivå. Halvstrukturerade intervjuer utfördes. Urvalet bestod avfem individer som alla genomfört samhällslärarutbildningen på högskolan i Halmstad.Intervjuteman var ämneskunskaper, pedagogisk kunskap, den demokratiska skolan ochpraktisk kunskap. Resultaten och analysen visade enligt studiens intervjupersoner attsamhällskunskapslärarutbildningen vid högskolan i Halmstad till viss del uppfyller de mål ochriktlinjer som lagts fast för lärarexamen med avseende på dess undervisning kring dendemokratiska skolan och dess beståndsdelar som till exempel värdergrundsfrågor och allamänniskors värde samt ifråga om barns sociala, emotionella och kognitiva utveckling. Målenoch riktlinjerna uppfylls, enligt studiens interjupersoner, dock inte till fullo vad gällerämneskunskaper och dess tillämpning i skolorna, allmän och ämnesdidaktik, betygsättningoch bedömning, informationsteknik som pedagogiskt verktyg samt förebyggande ochhantering av kränkningar och diskriminering..

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

The aim of this essay was to describe what some Macedonian men had to say about their own and the Swedish alcohol culture and which alcohol culture they identify with.I did five qualitative interviews with Macedonian men that had moved to Sweden. Some of the questions that were asked are whether or not age, country and culture is of importance when it comes to the alcohol culture you have? The most important question to be answered is whether or not the Macedonian men had changed their alcohol consumption after moving to Sweden.The answers to the questions and the result of the essay is that there is no ideal type of alcohol culture but that the Macedonian men all agreed that they still drink as their fellow countrymen and they dislike the Swedish way of drinking..

AbstractThe topic ?The effects of music in the supermarket on consumer behavior,sales, and customer state of mind? was assessed to try and analyse the emotionaldifferences that may occur as well as the sales variations that may arise fromplaying music in a supermarket. The reason for this study is that grocery storesare very common and abundant in most neighborhoods, as is man?s necessaryconsumption of food. In almost every city grocery stores must compete hardagainst each other in order to succeed in offering the most appealing options toconsumers.

AbstractThe topic ?The effects of music in the supermarket on consumer behavior,sales, and customer state of mind? was assessed to try and analyse the emotionaldifferences that may occur as well as the sales variations that may arise fromplaying music in a supermarket. The reason for this study is that grocery storesare very common and abundant in most neighborhoods, as is man?s necessaryconsumption of food. In almost every city grocery stores must compete hardagainst each other in order to succeed in offering the most appealing options toconsumers.

Purpose: The purposes of the current study were to investigate whether there were any differences in the perceptual ability between professional and non-professional ice-hockey players and whether professional players are better at distinguishing, paying attention to and concentrating on what is important during intense physical activity. Method: Twenty male ice-hockey players (10 from both the Swedish first and third divisions) participated in the study. Wingate test were used for physiological measurements while three psychological tests were presented in front of the participants. Stroop, Flanker and Fast counting tests were used to measure perceptual and coping abilities during intense physical activity and the differences between the two groups. Results: Fast counting and Flanker word 2 tests showed a significant difference between the two groups, whereby the professional groups was faster and more accurate than the non-professional group in answering.

The purpose of my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

The thesis deals with consumers behaviour in the use of online services and the cultures effect on it. It is a study of Swedes and Danes use of online job data bases. The thesis is based on a quantitative study. A questionnaire were used sent out to 80 Swedes and 80 Danes. The theory concerns areas of online consumer behaviour, decision making and services theory as well as theories within culture in relation to services and behaviour.

Hyrköp av fast egendom är en relativt ny företeelse på fastighetsmarknaden. Hyrköpet innebär att en hyresgäst träffar hyresavtal med ett bostadsbolag som erbjuder en hyrköpsmodell och avtalet kombineras med en optionsrätt. Optionsrätten innebär att hyresgästen, ?hyrköparen?, ges en rätt att inom optionstiden förvärva fastigheten i fråga.Sedan länge har fastighetsrätten i Sverige varit kringgärdat av formkrav. Formkravets primära syfte har varit att inte belasta köpare och säljare mer än nödvändigt men tvinga parterna till att reglera vissa minimikrav för att ett giltigt fastighetsförvärv skall komma till stånd.

I takt med att handeln med finansiella tillgångar ökat har också intresset för att finna tillförlitliga metoder att bedöma risken ökat. Ett mått för att mäta risken för en tillgång eller för en portfölj av tillgångar är Value-at-Risk (VaR). VaR definieras som; den med viss sannolikhet förväntade förlusten från ogynnsamma marknadsrörelser över en definierad tidsperiod. Fördelen med VaR är att riskbedömningen bryts ner till ett enda mått som är ganska lätt att förstå. Det finns flera olika sätt att beräkna VaR och det har gjorts många undersökningar för att testa vilken modell som ger bäst resultat.

Demokrati eller folkstyre innebär människors naturliga rättigheter till medbestämmande och jämlikhet. Många människor får möjlighet att njuta av demokratins friheter och ett självständigt liv utan hot och våld från myndigheter. Vi har utifrån detta valt att se varför demokratier inte kan behålla de demokratiska elementen. Vårt syfte med uppsatsen är att finna förklaringar till varför demokratier faller.För att uppnå syftet har vi använt oss av empiriskt material i form av relevant litteratur, som täcker demokratins uppgång och fall kopplat till de länder vi valt att studera. Uppsatsen är en komparativ fallstudie av Haiti, Ryssland och Zimbabwe, där vi undersöker maktelitens påverkan på demokratin.I de länder vi valt att studera kom vi fram till att demokratins förfall till stor del beror på makthavarnas sätt att verka.

The report is a project in cooperation with the Swedish toy company Playsam. The assignment was to design a new toy to their range of products, a pull along toy in shape of a snail with a mechanical function. The research phase contains studies and analysis of the company, its identity, product range and its customers. The research phase includes all the information needed to complete the project. A number of concepts were presented for evaluation by the company.

I examensarbetet har möjlig denitrifikationshastighet för lakvattnet på Bredemads avfallsdeponi i Ljungby undersökts. Denitrifikationshastigheten har tagits fram i satsvisa och kontinuerliga försök där Reppos 40T och Brenntaplus VP1 har jämförts som externa kolkällor. De satsvisa försöken har genomförts i temperaturerna 15 °C, 20 °C och 22,5 °C och de kontinuerliga försöken har genomförts med reningsmetoden ?Moving Bed Biofilm Reactor? (MBBR) med bärare som hade en skyddad yta på 500 m2/m3.Denitrifikationshastigheten i g/(dygn?m2) med Reppos 40T var 0,45 och med Brenntaplus VP1 1,05. I reaktorn med Reppos 40T var fyllnadsgraden 48 % och denitrifikationshastigheten 4,5 g/(h?m3).