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.

This report describes what wireless local area networks are and the use and configuration of them. These WLAN as they also are called can be used both in new installations and expansion of existing networks. Further on this report reveals security in this area. Security is incredible important in all networks not at least wireless because you don?t have to be in the environment physically to get the information, you only have to be in the coverage area that can be several hundred meters.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

Vaccination as a part of the preventative public health project has for many years been one of the important tasks of the children's health care. The vaccination program has been adjusted to current research and the health situation in the country. Having their children vaccinated is not something obvious for all parents, though. Especially the vaccination against measles, whooping cough and German measles have been questioned. The purpose of this literature study was to investigate the reasons for the resistance to vaccinate and to illuminate the security creating advice of the nurse at the public health centre.

There is a known link between relative deprivation and street crime among market liberal countries. Although some research has been done with cross-national data, there is none to suggest that the observed link is as valid in a country well known for its extended welfare and generous social expenditure like Sweden. The following study uses longitudinal data to see if this recognized link between relative deprivation and street crime also stands in a country with almost a century long tradition of striving for social-, economic- and cultural equality. Even though Sweden, over the last decade, has been subjected to a series of deregulations due to policy changes at national level, and with a following rise in inequality, it is still considered to be one of the most equal countries in the west. It is therefore not unlikely that the high degree of social security will reduce the negative impact of relative deprivation on social relations among its citizens, perhaps enough so that the correlation will be significantly weakened.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

The company Västra Mälardalens Kommunalförbund, VMKF, wishes to revise and optimize their present data and IP-telephony network as of today consists of the three municipalities Köping, Arboga and Kungsör. As a municipal corporation, they seek consultation regarding internal as well as external review and investigation of the main structure of the network, its functionality and safety. By today?s increasing demands of Internet accessibility, availability of services and security far more extends the requirement of a complete network design. The foundation of networking rests on the balance between each of these necessities.

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.

In his recent article Professor of International Affairs Charles Kupchan claims that Party Politics has become increasingly important for American Foreign Policy since the end of the Cold War. This assertion makes it valuable to assess how the substance of the Foreign Policy differs between the two American parties in various cases and if this difference is characterized by consistency or by change. In this thesis I examine these Party positions in relation to the European Security Policy.In order to examine this I compare the positions of the Democratic and Republican Parties? policy concerning both the European Defence Community (EDC) and the European Security and Defence Policy (ESDP). The purpose of this thesis is to examine the hypothesis that the Democratic Party to a higher extent than the Republican Party is more concerned to maintain good relations to Europe respectively EU.The results show that there are small indications that my hypothesis concerning the two parties is valid.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.

The purpose of this study is to examine escort-business with a focus on sales of BDSM-services (Bondage and Discipline, Dominance and Submission, Sadism and Masochism). The study is based on qualitative interviews with three informants providing BDSM-services, as well as a survey with 96 men who requested domination of escorts (the survey was carried out by an escort in the 1980s). The analysis of this material resulted in the identification of three themes on which the study centers: The personal experiences of the three escorts, the interaction between the escorts and the clients, and the changes over time when it comes to the performance of BDSM-services. The study has a gender perspective with a focus on feminism and queer-theory. The important conclusions are that there are several differences between prostitution having a focus on BDSM-services and other prostitution.

The principle of proportionality is considered one of the most important contemporary legal principles on which it intends to protect individual citizens against disproportionate action by the authorities. This aroused our interest prior to this study. The essay reveals how such behavior might look like and how courts have chosen to adjudicate in cases where the individual has been discriminated against or subjected to unreasonable demands in public procurement. That section of the law that were current throughout all court cases are Public Procurement Act (2007:1097) LOU. That which we have seen in every court case is that the applicant has not received a proper fair chance when the requirements of the contract often been asked in a way that either exclude the smaller applicant company or rule out various potential applicants parties due to excessive and sometimes unnecessary requirements.

At the EU summit in Cologne in 1999, a consensus was reached concerning the common foreign and security policy within the European Union. It was decided at the summit that the WEU (Western European Union) should be incorporated into the EU - whom would then be given military capability to act autonomously without the necessity of Nato involvement. This essay investigates the factors that made this agreement possible from a rational choice perspective, but also from the perspective of the power and influence on negotiations on behalf of various types of leadership present at the meeting. Many nations at the summit of Cologne where for the creation of a military force in the form of ESDP (European Security and Defence Policy) within the Union, and many where against such a decision. However a consensus was reached and that is what this essay shall try to explain.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

The purpose of this study is to examine escort-business with a focus on sales of BDSM-services (Bondage and Discipline, Dominance and Submission, Sadism and Masochism). The study is based on qualitative interviews with three informants providing BDSM-services, as well as a survey with 96 men who requested domination of escorts (the survey was carried out by an escort in the 1980s). The analysis of this material resulted in the identification of three themes on which the study centers: The personal experiences of the three escorts, the interaction between the escorts and the clients, and the changes over time when it comes to the performance of BDSM-services. The study has a gender perspective. The important conclusions are that there are several differences between prostitution having a focus on BDSM-services and other prostitution.