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..

Syfte och frågeställningarStudien genomfördes med syftet att specificera vilken intensitet och duration vid uppvärmning som är optimal för att få ut största möjliga effekt vid anaerob prestation i form av maximalt vertikalhopp och fem sekunders maximal cykelsprint. Studien byggde på tre frågeställningar: På vilket sätt påverkar uppvärmningen prestationen vid ett maximalt vertikalhopp? På vilket sätt påverkar uppvärmningen prestationen vid ett maximalt fem sekunders sprinttest? Vilken uppvärmning är optimal för maximal muskulär explosivitet?MetodDesignen var en kvantitativ experimentell studie som innefattade fyra fysiskt aktiva kvinnor med genomsnittsålder på 24 år. Testerna bestod av nio tillfällen där en slumpad uppvärmning på ergometercykel genomfördes varje gång. Därefter genomfördes tre vertikalhopp, så kallade counter movement jump, på en kraftplatta och tre fem-sekunders sprint (5sCST) på Monarks Peak Bike.

This thesis aims to investigate and discuss the possibility for women in the early Christian church to make music, which in the ancient Roman society was something complicated. Afemale musician was looked upon as decadent and dissolute. This idea, in combination with the music ideals of the church influenced by the Neoplatonic movement, and the Pauline statement (1 Cor. 14:34-36), cast women to be completely prohibited in participating even in the psalmody during the service. My purpose is to discuss how this was looked upon in different Christian regions, using the church fathers as the main material source, since this has not previously been well documented or studied..

The aim of this study is to examine the factors that motivate people to seek employment at a start-up company. We have conducted a qualitative study by interviewing ten people at six different start-up companies in Stockholm. Empirical findings show that the interviewed are mainly motivated by the possibility to work with challenging work tasks and the possibility to influence and acquire responsibility. Furthermore, status and other self-fulfilment factors such as building something from scratch that can create value and the possibility for a potential ownership is also contributing to the interviewed motivation to seek employment at a start-up. Factors such as an attractive labour market and a possibility to take a temporary break from the university, have contributed to the overall low risk perception of working at a start-up company.

The purpose with this essay is to enlighten the small business´ existence at times of expansion, identify threats and possibilities and also to try to find ways to encourage growth in the small business.To answer our purpose we carried out a literature study to later implement six interviews with small business leaders. We separated the companies into three categories; small business without employees, small business with 2-5 employees and small business with 6-10 employees.We confirm that the main reason why small business leaders think both once and twice before hireing new labour force are because of the high costs. The change in government has so far not given the small business what was promised, but there is still hope for improvement and simplification.The economic part of owning a company has been pointed out as the greatest threat in relation with expansion and the big responsibility in another persons possibilities to earn his/her living is also burdensome. The possibility to take on more work increases with the number of workers, which is positive..

The Pedagogical progression within MSI ? Based upon The Bologna Process and UPC.In a near future several of the European countries will begin working after new guidelines concerning a declaration called the Bologna process. Everything will be done one step at a time and the declaration will change the way the students are being graded, all this for the sake of making the European labour-market moreopened for all of its millions of students.In Växjö this process is in the making, but to adapt to the future demands the school must also change its ways of teaching.To increase its quality the University has put together a procedure of actions to improve the pedagogical working method in all its institutions. In this essay we would like to elucidate how the work with the Bologna process is proceeding within the institution of Mathematics and System Engineering and whatthey do improve their pedagogical teaching. By doing a qualitative case study on the student at the Computer Science Program we wish to find the answers to our questions..

This study explores Environmental Storytelling techniques and whether these can beused in combination with each other to lead a player through a game scene in aspecific pattern, affect the player?s narrative and exploratory view and explorewhether Self-paced Exploration can be combined with these techniques.It is a qualitative study conducted by six gaming sessions with accompanyinginterviews in which six people get to play one of three versions of the same gamescene. The only differences between the scenes are the different guidance techniquesused. The informants' movement patterns are identified and interviews recorded byaudio, as well as screen recording. The results shows that Environmental Storytellingtechniques can very well be used to control the player's exploration patterns, bothnarratively and navigation purposes and Self-paced Exploration can be utilized to agreater efficiency in combination with these..

To create a profitable and competitive business an important factor today is a well-functioning logistics. Through effective internal material flows effective logistics can be achieved. Unnecessary handling and movement of materials is a waste which affects the internal material flow. These wastes should be identified and eliminated as much as possible to improve the internal materials handling and through that achieve a more efficient business. At Fagerhults Belysning AB, where professional lighting systems are developed, manufactured and marketed, a new inventory has been built and changes in the assembly has been made during the past year.

Syfte och frågeställningarStudien genomfördes med syftet att specificera vilken intensitet och duration vid uppvärmning som är optimal för att få ut största möjliga effekt vid anaerob prestation i form av maximalt vertikalhopp och fem sekunders maximal cykelsprint. Studien byggde på tre frågeställningar: På vilket sätt påverkar uppvärmningen prestationen vid ett maximalt vertikalhopp? På vilket sätt påverkar uppvärmningen prestationen vid ett maximalt fem sekunders sprinttest? Vilken uppvärmning är optimal för maximal muskulär explosivitet?MetodDesignen var en kvantitativ experimentell studie som innefattade fyra fysiskt aktiva kvinnor med genomsnittsålder på 24 år. Testerna bestod av nio tillfällen där en slumpad uppvärmning på ergometercykel genomfördes varje gång. Därefter genomfördes tre vertikalhopp, så kallade counter movement jump, på en kraftplatta och tre fem-sekunders sprint (5sCST) på Monarks Peak Bike.

This study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

SAMMANFATTNINGDenna studie är en analys av Krisberedskapsmyndighetens forskningsrapporter ifråga om deras perspektiv på mottagarna vid kriskommunikation. Studien har två syften, dels att undersöka vilken roll forskarna ger mottagarna i de nuvarande studierna, dels att reflektera hur forskningen skulle kunna kompletteras i framtiden. Krisberedskapsmyndigheten är den myndighet som ansvarar för att vara samordnande myndighet i en krissituation, planera inför kommande kriser och att samla in kunskap om kriser.Denna studie använder sig av mottagarperspektivet encoding/decoding för att undersöka Krisberedskapsmyndighetens forskningsrapporter. Encoding/decoding perspektivet ser på mottagarna som aktiva och komplexa i tolkningen av meddelanden. Perspektivet menar attolika mottagare kan tolka information på olika sätt beroende på vilken bakgrund mottagaren har.

This study examines implementation from national law in to local practice in the district of Kalmar to assure newly arrived immigrants orientation in civics. The study takes its starting point in Lipskys theory about street-level bureaucracy.  Questions that are discussed are about how  the education is understood by refugee?s coordinators, civic communicators and the new immigrates, how the organization has been and what role the demography and economic structures has played for the organization. It is a case study where interviews and enquete has been used.

Today we spend a lot of time at our place of work. Changes in the Swedish labour market have caused illness for many people. This has contributed to that many people have been reported sick. The purpose with this study was to investigate and deskribe factors the staff, at a social insurance office, identify as important for health at a place of work. Ten employees at the social insurance office took part in the study.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.