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.

AimThe purpose of this study has been to help Åtvidabergs FF to find development opportunities by reviewing the internal communication and decision making process within the organization. In this study we have used two models, Johari window and Administrative man.Our study has two main questions. The questions at issues are:? Can Åtvidabergs FF with help of the communication model Johari window identify how the internal communication can improve?? Can Åtvidabergs FF use the Administrative man as a decision model?o Will the use of the model Administrative man Lead to better decisions will be made?MethodWe have made a qualitative case study in a positivistic spirit. Data has been collected through half structured interviews.

The use of environmental management systems, and objectives-led corporate management have become a widespread phenomenon today. Identification and assessment of an organisation?s significant (environmental) aspects is crucial within this work. Identification and especially assessment of significant aspects is often considered as a problematic step in many organisations. There are no generally accepted methods how to undertake this crucial step.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to Lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that Lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

The aim of this descriptive review was to elucidate how the literature describes how children of parents with mental illness experience and have knowledge about their parent?s illness. The aim was furthermore to describe how the children?s existence is affected, can be improved and why the children so often are invisible. Search through Medline (through PubMed) database and additional manual search was conducted.

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

The differences between the sexes when it comes to land and property ownership are enormous. This paper deals with issues concerning women's land and property rights. The aim of the study is to investigate what general factors are effecting women's access to and control of land. In addition, this paper aims to explore the effects of liberal formalism in relation to gender equality and the distribution of land. Formalism and formalization of women's land rights alone won't Lead to equality in land distribution or women's emancipation.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

In July 2010 the curriculum Lpfö 98 was readjusted and was enhanced with new chapter, and the purpose of this essay is to study how preschool teachers discuss and describe how their conduction to the new chapter 2.6 of the readjust Curriculum Lpfö 98. I want to understand how they experience their work with the documentation.My question formulations are:How do three pre-school teachers reason around what they document in the pre-school?Which practical conditions do the pree-school teachers claiming to have on the pre-school to perform the documentation?How do they describe that they use the documentation to advance the tutoring in the preschool?In order to find out more, I interviewed three pre-school teachers, and analyzed the results I got based on prior research on documentation, and quality in preschool. My results show that the main focuses for documentations are how the children interact with each other, how they react and behave with new materials or activities. My informers emphasize that the main purpose of documentation are to be able to show the children their own process of learning.The practical conditions differ among my informers, which can Lead to consequences when they want to make documentation and/or use the documentation for its purpose.  My results also indicates that the documentations are used to plan the pedagogical activities in regard to the children?s interests and according to the curriculum Lpfö98 rev.2010.

Land management for food production is a fundamental human activity and one of the greatest challenges of the 21st century will be to increase the global food to accommodate a world growing to 10 billion or more people, while undergoing climate change. The increasing temperature and the current and projected increase in concentrations of CO2 Lead to concern over possible impacts on agricultural pests. This assay is summarizing the knowledge of weeds in a changing climate in Sweden. Global warming and other climatic changes will affect the growth, phenology, and geographical distribution of weeds. The climate change will also affect the weed composition indirect by causing changes in the agriculture.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

This essay is about local history in history teaching in two cities; Kalmar and Vetlanda. The purpose was to see how teachers in Kalmar and Vetlanda define local history and what kind of local history they teach their students. I have also examined what benefits of didactics the teachers see in teaching local history. In order to find out I interviewed four history teachers at three schools in Kalmar and two history teachers at one school in Vetlanda. Some of the interviews were carried out over the telephone and the rest at the teachers´s schools.

An individual´s health is an important quality and asset to the individual, as well as to organizations and communities. The health of a human being is affected by the whole life situation, where the work place forms a significant part. The work place is an arena that can contribute to creating ill-health. In the light of increasing work- related ill-health in our society, it is important today to work with health-promoting initiatives in order to improve the well-being of people. It is advisable that an appointed key person at the work place works with health-promoting efforts.

Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t Lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.