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.

The aim was to examinehow managers, based on similar education and policy background, perceive their leadership today, and how it according to them, maybe developed in the future. The sample consisted of younger and older managers within the same organization, with diverse experience in managementand leadership roles. Data were collected by two focus groups interviews and analyzed bya thematic analysis. The results indicated that managers, regardless of age and experience, have similar views on their management role and are in general positive regardingtheir leadership, despite stressand time pressure related issues. They have also suggested similar changes for future management and leadership roles.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

- En granskning av Kairos Future. I Säffle sparar kommunen pengar genom att släcka var tredje gatlykta utanför centrum och tänker flytta delar av gymnasieskolan till Åmål. Samtidigt har kommunen lagt flera hundra tusen på ett pågående visionsarbete i samarbete med konsultföretaget Kairos Future..

The discharge from Lake Mälaren is regulated to keep the lake water level within limits set by a water decree. Despite this, in the year 2000 the lake water level rose above the upper limit. Studies conducted at the climate modeling unit Rossby Centre at the Swedish Meteorological and Hydrological Institute (SMHI) indicate that the inflow to the lake may increase in the future. A flood in the area will, among other things, strike infrastructure and residential districts.The aim of this study was to investigate the water levels of Lake Mälaren in future climates. In addition to this possible future expansion of the lake discharge though the sluice gates in order to keep water levels below limits set by the water decree and to prevent flooding of the shoreline were discussed.

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

Social policy has now received an increased attention in the European Union. The European welfare states experience a high level of unemployment, which the EU now tries to handle through the European Employment Strategy (EES). The core of this essay is whether the welfare institutions of the European member states are integrating through an institutionalization process or not. Within the EU four different types of welfare models can be identified: the Scandinavian, the Continental, the Southern and the Anglo-Saxon. The welfare models differ in the institutional settings e.g.

The overall aim of this study is to clarify the situation in school for children with language disorder from the parents? perspective.Data were collected through five interviews with parents who have children of different ages and with various diagnosis within the language disorder spectra. A qualitative method based on a narrative inquiry was used and each interview was based on a interview guide with the following themes: the child?s difficulties, starting school, the school?s pedagogy, homework, action plans, participation and the future.Each story has its own themes, but there are also themes that are common in all interviews. One common theme in the parents? stories is that school has a lack of knowledge when it comes to language disorder.

The purpose with this master thesis is to analyze how the Swedish County Administrative Board (Länsstyrelsen) acts in an environment that changes fast with more regional actors than ever before. There are also proposals regarding new public authorities and eventually a reduction of the Swedish County Administrative Board.By studying a report issued by the Board in December 2005 the aim is to find their intentions and actions for the future. By using three diverse theoretical concepts - the public organisation, the instrumental perspective and two separate perspectives from new institutionalism - the expectation is that I will have the possibility to analyze the intentions of the organisation in many different ways.In this case study I also want to take into consideration the central discourses in the regional debate, shall we decentralize or shall we keep on having a strong state even in the future? What kind of regional policy does the Swedish County Administrative Board prefer?The result shows that the Swedish County Administrative Board struggles for a strong state even in the future, but it does not propose any huge changes. In many ways it seems like they act as they are supposed to - as an instrument for the government - but despite that it is obvious that the Swedish County Administrative Board tries to show that it has the traditions and knowledge.

Advertising in responsive websites is a quite new phenomenon and has therefore, previously not been a target for any mayor research. Todays society, where new technological innovations persistantly supersede others must be seen as a possible changer for how companies advertise to this society. This paper sheds light on many of the difficulties connected with advertising for responsive websites, but also possibilities and advices for the future. Through a litterature review and a focus group with respondents from a large communication agency in Umea?, insights, implications, solutions and thoughts both connected to specific websites but also around advertising for the future as a whole is presented.

The aim of this study is to examine Swedish public libraries preservation of rare book collections. In this study a rare book is rare when it become over a hundred years. I will investigate if libraries have any written policies or plans when it comes to preservation and also what the librarians? opinion about rare book collections are. This is of interest because public libraries have a lack of responsibility when it comes to preservation.

Time Perspective is related to mental and physical health. This study examines the relationship between Time Perspective and perceived stress where Time Perspective was expected to predict the level of perceived stress. Past-negative, Future-negative, Future-positive and present-fatalistic were expected to be positively associated with perceived stress while Past-positive and present-hedonistic were expected to be negatively associated. Measures from the self-assessment forms S-ZTPI, PSQ-recent and CES-D from 445 participants (242 women, 203 men) between 60-90 years were used to examine the hypothesis of the study. Two hierarchical multiple regression analysis confirmed that Time Perspective is associated with perceived stress and in part 2 explains it's variance, one when adjusting for demographic data (.R = .37) and the 2 other when adjusting for demographic data and depressive symptoms (.R = .13).

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

The aim of this study was to examine retiared individuals view of oral health and dental care. A questionnaire was sent to three different retirement organizations and answared by 106 participants. Our studie showed that irrespective of education or health status, the majority considered oral health and dental care was important and will become so in the future. Most elderly individuals can consider getting help with their oral health with oral health care in the future. This studie showed that the elderly are concerned about their appearance.

In this essay I plan to mainly write about the Christian church. However, I will shortly mention other parishes.In the first part I will in the first chapter write how the church saw earlier on HBLT (Homo-, Bisexual, Lesbians and Transgender) people. In the second chapter how the situation is today and finally in the third chapter I will try to see how the situation is in the future in both in a positive and negative aspect.In the second part I will write about Troy Perry, the founder of M.C.C. Metropolitan Community Churches). In the first chapter I will write shortly about when he was growing up, in the second about his vocation to become a minister and in the third chapter about his founding of M.C.C.In the third and last part I will in the first chapter write about the first years, in the second chapter about how it is today and in the third and last chapter what the elders in the church sees how the future will look like.My main question is to see if M.C.C.