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..

Freedom of speech has been a well discussed subject. Great philosophers and theoretics like Plato, Voltaire, Locke and Mill have again and again showed the importance of freedom of speech. Since the world have become bystanders to a series of events that can only classify as crimes aganst freedom of speech, it has become more important to study the phenomenon and analyse it. By finding cases where the freedom of speech has been compromised and analyse them in frames of three different theories, the argument of truth, the argument of democracy and the argument of tolerance, this paper makes the boundaries of freedom of speech a little clearer, and also makes a discussion about how reasonable the boundaries are possible. Everything according to the three theories.

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.

I dagens samhälle blir kreativitet och nytänkande allt viktigare för företags överlevnad och konkurrenskraft. Därmed har även behovet av kreativa personer på arbetsplatsen ökat. Studiens syfte var att undersöka om kreativitet, genom Runcos ideational scale, kunde kopplas till något personlighetsdrag i Big Five samt till hur pass kreativt en person arbetar. Detta undersöktes genom en enkät med 66 frågor i 3 delar. Enkäten lämnades ut i både pappersform och som webenkät till ett stort antal företag.

Arvika Fastighets AB is a municipal subsidiary tasked with managing all green areas in the municipality, with a strong focus on the City Park and plant beds in the city centre. These areas generate large amounts of green waste, which is currently transported to the municipality's composting area at Lycke. Currently, the material is piled up and turned once a year without using the resulting soil for flowerbeds, lawns, and shrub/tree plantings. The purpose of the study is to determine if Arvika can compost the green waste in a more efficient manner and produce weed-free soil ready to be mixed into various substrates for different purposes. Interviews with the Swedish Church and several municipalities in Sweden have been conducted to learn from their experiences and knowledge of how they make their composting work.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

This essay deals with how the development of society, the media society in particular, has an impact on the teaching of the subject of art. In the society of today, we are bombarded with more images than ever before. As an effect of this, the curriculum of 2011 emphasises the importance of the ability to orientate oneself in the modern society. Furthermore, it describes art not only as a practical subject, but also as a verbal and community-orientated subject. Because of sparse and dated research, the subject of art is in danger of marginalization as a school subject. The purpose of this study is to illustrate art teachers? conception of the aim of the subject of art.

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 inSweden download music on a regular basis instead of buying records. Thanks to moderntechnologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behaviorof illegal download of music still persists. What do record companies do to prevent thisphenomenon and why do they go to such length to stop this widespread movement? Thequestion is, why is illegal download of music a problem ? and for whom?To investigate this I?ve read books about the subject, analyzed web pages of alternative recordcompanies and interviewed a drummer in a local band.

Time changes, so also in sport. The small venues become larger and more modernized. As stadiums grows, so also does sponsorship and its popularity, around them. Is it enough as a sponsor only to expose yourself these days, or does the new times require more creativity to stand out from all the media?This work is done for Stadium AB in Norrköping, and treats questions such as; what type of sposnorcummunication that is proper to use around the soccer stadium, and if it is possible for new ideas in the future when Stadium is hosting a game? To answer these questions theory has been read about sponsorship and data has been gathered through qualitative interviewswith soccer clubs and sponsorship consultants.The work result shows that there are some general rules that the company should follow tosucceess when hosting a game.

The purpose of this master?s thesis is to examine the activity at the library and preschool at Kristineberg (a part of the town of Borås) and its underlying approach. How do the activities agree with the ideological attitudes of the 1970s? To answer these questions I have carried out a case study based on qualitative interviews. The theoretical background includes ideas of the library, the community center and the cultural activity at the library.

This study has been done in order to map the supply of vegetarian and vegan food products in Sweden for business clients and consumers. A total of 665 food stuffs were found and classified into six categories. The biggest category was meat substitutes with 302 products and the second largest category was sandwich spreads with 150 different products. Within the remaining categories a varied number of products were found; 86 beverages, 64 cooking accessories, 34 milk free ice creams and 29 plant based yogurts. Of the meat substitutes were 28 only available for business clients.

AbstractThis degree project is about having meetings in The Swedish Social Insurance Agency, which is awide organisation. This work will concentrate on one of the projects going on within theorganisation which is travel-free meetings, where they are building a video meeting system thatallows the employees in the organisation to be able to meet with each other through the use ofvideoconferencing instead of physical meetings.In this work we will show how Kaikaku (radical system changes) along with Kaizen (continuouschange) can support an organisation to become more efficient and reduce wastage. We have donethis work in an organisation that is present in over one hundred locations in Sweden.The Social Insurance Agency has over 13 000 employees at over one hundred locations inSweden.The organisation has to be close to their customers and provide the best service aspossible. To be able to work in a uniform way, the employees get together and have meetings.Some meetings are just progress meetings and takes perhaps no more than two hours to complete.However, if seven employees from seven different locations need to have meetings, in the worstcase, they all have to meet in a common place.This is expensive for the organisation in travel costs, time and absence from work, but thetravelling also contributes to environmental pollution if the employees are travelling by a fuelpoweredvehicle.A whole day could go lost for having a meeting in about two hours if all sevenemployees went from their own cities to e.g. Stockholm for the meeting.Muda (wastage) of travel created several different types of Muda, namely:? Wastage with anticipation when the employees had to wait for e.g.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

The purpose with this thesis is to analyse the image of the Chinese that was constructed and maintained in the materials published in association to the Swedish Mission Covenant Church (SMF) missionary work in China between the years of 1890 to 1914.The analysed material is mainly from the periodical Missionsförbundet, the analyse also include various books, biographies and anthologies. Inspired by Michel Foucault I found my methodological starting point in his discourse term. Frome there, by the help of the texts of Torjer A. Olsen, I constructed a discourse analyses, by which I analysed my materials.The survey showed that the material associated to SMF foremost constructed a negative pictureof the Chinese as unclean, conservative, arrogant, liars, greedy, loud, bad singers and that the woman situation was seen as untenable. A more appreciative picture also emerged and the Chinese was described as polite and strong.

Sedan de introducerades av Bruno Buchberger 1965 har Gröbnerbaser blivit ett standardverktyg inom beräkningsalgebra. Gröbnerbaser har ett brett spektrum av tillämpningar som sträcker sig från lösning av icke-linjära polynomekvationssystem till att vara ett beräkningsmässigt fundament för explicit presentation av diverse abstrakta algebraiska objekt. I denna rapport sammanfattar vi ett antal klassiska resultat om Gröbnerbaser tillsammans med exempel på moderna generaliseringar. Rapporten är avsedd att kunna användas som en första introduktion till ämnet och förutsätter formellt inga kunskaper utöver grundläggande linjär algebra. Vidare ges exempel på klassiska metoder för ekvationslösning och abstraktare användning av Gröbnerbaser..