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.

Introduction: Sex and education level has demonstrated effects on health status.Osteoarthritis is a widespread disease that causes reduced health-related quality of life and isthe most common reason for total hip replacement. Osteoarthritis was ranked as the 11thhighest contributor to global disability as reported in the Global Burden of Disease 2010.Aim: The aim of this study was to explore how sex and education level together affectedhealth-related quality of life after total hip replacement. The aim was also to examine whatdimensions of EQ-5D that changed.Methods: The study is a prospective observational study with a quantitative approach. Dataconsisted of education level, obtained from Statistics Sweden (SCB) and health-relatedquality of life before and one year after total hip replacement from the Swedish HipArthroplasty Register (SHAR). Health-related quality of life was measured with astandardised instrument, the EQ-5D, and the study population consisted of 39,141 patients.Results: Womens? EQ-5D-value, before and one year after surgery, were lower in alleducational categories compared with men.

The purpose of the study is to investigate the interest in Sami reindeer herders to use the Low Stress Stockhandling (LSS) method for handling reindeer. Also to find out which reindeer handling situations they think works the best and the worst, and which might need improvement. The purpose of LSS is to reduce the stress animals are subjected to during handling by creating consistent and calm responses from the animals. This is done by handling the animals through the animals? point of view and using natural herd behavior to accomplish this.

Around 30,000 people in Sweden suffer stroke every year, out of which about 12,000 end up with language difficulties, aphasia. Behind every person with aphasia there are significant others whose lives are also affected. Studies of how aphasia affects the health of these people are few. The overall aim of the present study was to examine how significant others of people with aphasia perceive their life situation, and how their quality of life is affected by the illness of their partner. Spouses of people with aphasia were contacted through aphasia groups and the Swedish Aphasia Association.

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

The aim with this project was to describe how nursing staff working in the home care environment perceive their level of knowledge regarding mental ill health and if this level of knowledge is sufficient / insufficient in their dealings with mentally ill patients. The study is empirical and a qualitative method has been used. Questionaires have been used and interviews have been carried out with nurses working in the home care system and data has also been collected from previous research in this area. Result The result show that home care nurses consider that they have inadequate knowledge of treating patients with mental ill health and they seek more training, guidance and collaboration with psychiatric nurses. Conclusion Increased knowledge of mental health care and continuous guidance would make home care nurses more confident in their dealings with patients suffering from mental ill health.

Background:Mental illness has increased in Sweden and the individuals seeking care expect to be met with respect. The way patients perceive themselves to be treated by health care professionals plays a central part to care and treatment of patients, and the patients experience will decide how future care will proceed. The majority of complaints from patients with mental illness suggest that the way they are treated in health care is inadequate. For people with mental illness it is crucial how they perceive themselves to be treated since poor treatment can lead to reluctance in seeking future help. Aim: The purpose of this study was to describe how people with mental illness perceive themselves to be treated in primary health care.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

Att stra?va mot en ha?llbar utveckling, inom alla dess aspekter, a?r i dagsla?get ho?gst aktuellt. Sa?rskilt da? medvetenheten o?kat kring de negativa effekter som exempelvis utsla?pp, fo?roreningar och buller ger upphov till. Dessa effekter finns alla na?rvarande na?r man utvecklar en av samha?llets allra mest vitala funktioner, na?mligen transportinfrastruktur.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

Studies in Sweden have shown that the districtnurses had no time for health promotion. The Swedish government also indicate that there is a lack of health promotion and preventive care in Sweden. The purpose of this study was to describe into which extent the districtnurses in the middle and southwest area of Region Skåne worked with preventive care in their profession and into which extent they documented their achievement. The inquiry was answered by 45 districtnurses about background, present situation, preventive care, secondary prevention, tertiary prevention, health promotion and documentation. Results of this study shows that the districtnurses worked mostly with tertiary prevention.

The aim of this study was to investigate physical education teachers (PET) view of the needs of physiotherapy in compulsory school. Semi structured interviews were conducted with five PET. The study was carried out as a qualitative content analyse study. The interviews were coded in categories independently by the two authors. The categories were then brought together in four major categories: PET work situation, pupil health, physiotherapy and cooperation.

The aim of the study was to describe lone mothers? experience of the contact with the Child Health Centre (CHC). The definition of CHC in the study was the Child Health Centre?s daily activities, the child health nurse and the parent groups. The study had a descriptive design and eleven lone mothers from parent forums on the internet participated.

The purpose of the literature review was to illuminate how family are responded to in health care and their experiences with a sick person in the palliative care. Ten articles dealing with the questions have been used. The questions emphasized how family experienced the response from people working within health care, their own situations and if they felt they were sufficiently informed. The results were presented from out in the questions in two themes families positive and negative experiences. The results show that for the families to have positive experiences of the respons, the situation and the information given, the working within health care have to make families feel part of the palliative care, to the extent they wish to participate..

Gistrand, C. has studied ?Explore young people's problematic backgrounds and their views on the opportunities and obstacles in order to improve their health?, University of Gävle in the course theory and method of application and thesis work.The object of the study was to give young people space to make their voices heard. Further on to make unemployed youths perceptions of perceived opportunities and obstacles in their way to get a job, internship or study, visible. The object of the study was also to show youths? views of health and what they thought about the contributions to society.The method was qualitative, with three semi-structured interviews with men between 20-24 years old (and problematic childhoods, for instance alcohol and drug use) was conducted..The result shows that unemployment increases the risk of illness and unhealthy habits.