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.

Swedish government aid is divided into three main themes: democracy and human rights, the environment and climate, and gender equality and women's role in development. These three themes in aid are considered by the government to be vital in order to fight poverty and create fair and sustainable development. This study will examine two of the four focus areas designated under the theme of "environment and climate". The study observes the relationship between projects in energy and water and how it promotes a sustainable lifestyle. A survey on environmental habits will be conducted.

Through a case study, I wanted to find out what advantages and disadvantages local companies consider with scrum and what they think about its future. To find out what scrum is, I read the literature and scientific articles and then wrote surveys based on my thoughts. Further, I also wanted to find out if it?s possible to use scrum in a school environment and therefore I visited a high school class who used scrum in one of their projects. The result was good but could have been better as it requires more training of scrum to understand everything. The surveys were distributed to various local companies. After having received a lot of answers, I concluded that the clear priority was the most positive feature of scrum and the most negative was that it was difficult to get the rest of the organization to understand scrum, which creates problems. Both high school class and local companies believe in scrum?s future, even if they think scrum will be partially modified to adapt to the software-development in the future. According to the survey responses, the most important to get the projects to be successful both now and in the future is that everyone who work with scrum is right educated..

This thesis is a case study that examines what political decisions have been taken and how these policies have been implemented. Further this thesis discusses how legitimacy of local policy makers and implementors is affected. The subject studied have been the social service of Jönköping municipality and the intervention of safe-housing aimed at women who have been, or are subject to violence by person close to them. In our study we have examined local policy within the territory of the intervention and how this policy is implemented. A qualitative method with semi-structured interviews was used in combination with quantitative methods to examine protocols from the social welfare board and an action program named "Skydd och stöd för misshandlade kvinnor och deras barn? [Protection and support for abused women and their children].The purpose of this study has been to highlight how the social services implemented the local policy of safe-house accommodation in Jönköping municipality from the legitimacy and discretion perspectives.

The purpose of this thesis was to study the origin of the local news in local newspapers. Do the news originate mostly from the police, the municipality, from press releases or from the reporters own ideas? We also wanted to find out what kind of content predominated in texts with its origin in press releases respectively the reporters own ideas. Of course we also wanted to find out if there were any similarities or differences between the two studied newspapers.We used a type of constructed week, but with non random selection instead of random. We chose one of each weekday the newspapers were published and studied the news covered in the papers that specific day.

The purpose of this study is to analyse the offer from the ministry of education and cultural affairs to Swedish public libraries concerning a computerised connection to SUNET (the Swedish University Network). The study is based on analyses of the main texts from the campaign and interviews in order to identify arguments that caused the libraries to accept or decline the offer. My conclusions are that the marketing of the SUNET-offer was to a large extent filled with technicalities, and that the campaign failed to identify and focus on the true recipients the decision-makers. The wordings used in the written material were too negative and discouraging. In order to succeed with future concentrations concerning public libraries, it is vitally important to overcome the boundaries between the decision-makers in the local government, the people responsible for information technology and the library staff..

The aim of this study is to learn about the nineteenth century poor relief system, how itoperated in the rural parish Kristdala during the period 1881-1890, and not least, who was thesupported person? The poor are defined as the individuals that received public poor relief, but in onechapter this definition of poverty is contrasted with a definition based upon tax exemption:inability to pay taxes. Two villages have been selected for intensive study, namely Kroxhult and Calerum, and Calerum is the smaller one. The connection between age and the poverty ratio is clear, and tobe a lodger was especially disadvantageous with respect to poverty. Further the position ofwidow was the most unfavourable among the female poor people.

ABSTRACTCitizendialogue in the District of RasboA Case Study in the Municipality of UppsalaAuthor: Camilla ÖstlundSupervisor: Stig MontinThe essay is written inside the scope of Örebro Universitys evaluation of the new organisation in the municipality of Uppsala.The purpose of this essay is to study the citizendialogue in the district of Rasbo. This will be done partly by an examination of how the participants themselvesperceive citizendialogue. Their descriptions are put in relation to deliberative democracy and its critics amongst other. Partly by study how those involved have choosen to put it into practice. The opponents of the reorganization chose to start a non-profit association, Rasbo in co-operation, to carry on local mobilization and it will be compared with other similar groups.

Hög arbetstillfredsställelse är viktigt för alla anställda, men förutsättningarna för detta varierar beroende på olika faktorer. Personal inom tvångsvård, LVM arbetar nära klienterna, vilket kan påverka personalens upplevda arbetstillfredsställelse. Undersökningens syfte var att undersöka vilka faktorer som påverkar arbetstillfredsställelse hos personal inom tvångsvård. En enkätstudie gjordes med frågeformuläret QPSNordic med 81 deltagare (40 män, 41 kvinnor) samt en intervjustudie med 8 personer (2 män, 6 kvinnor). Resultatet visade att personalen på den öppna avdelningen hade en signifikant högre generell arbetstillfredsställelse än personalen på de låsta avdelningarna, vilket antagligen beror på skillnader i rollförväntningar, men kanske även större personligt utrymme på den öppna avdelningen.

AbstractTitle: Where does the news that you read in your localpaper come from? (Vilket ursprung har nyheten som du läser i din lokaltidning?)Number of pages: 45 (57 including enclosures)Author: Elin RantakokkoTutor: Göran SvenssonCourse: Media and Communication Studies 30 hpPeriod: Fall of 2007 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose/Aim: This paper has the aim to make a systematic survey of the information source and channels that local newspapers use. How much space they get in the paper and how the newspaper works with these sources and channels. The front pages of the newspaper are going to be compared with the insides of the newspaper. The reports roles in the making of news are also examined.Material/method: To be able to answer my questions I?m going to use three different methods.

The purpose of this research aims investigate whether front line personell are brand carriers who can affect the customers brand experience. This present study focuses on commercial fitness centers in Kalmar. Like brands, training is taking part in people?s everyday lives; fitness centers are offering the customer a wider range of group training.This thesis is based on a qualitative approach whereby eight interviews have been carried out with two members of the board and six employees of the front line. Additionally, this thesis is also based on three focus groups with four customers, representing the majority of each fitness centers.The research findings highlight that the front line employees are very important as they are seen as the brand; therefore the front line employee?s personality and behaviour will influence the customer?s view of the brand.

According to the theory of elitist democracy civic political participation should be reduced to participation in the democratic elections. This essay examines whether a high rate of institutionalized political participation beyond the elections leads to: (a) that those who are included gets a more favourable treatment at the expense of the common interest, in other words that their self interest threatens the political equality, (b) reduced freedom of action for the politicians and the headmasters, (c) the emergence of vague conditions of responsibility. These hypotheses are examined in an empirical study of user-boards at four schools on three locations in southern Sweden. In these user-boards the parents are in majority and have the right of decision, which has been delegated to them from the local government and the headmaster. The main conclusion is that, based on this empirical investigation, there is no support in any of the hypotheses.

Nine out of ten larger companies have an intranet today which is supposed to improve the communication withinthe company and save money. A great part of these intranets were established in the beginning of the 1990?swithout giving any thought to the users and their needs. How does the communication inside the corporationslook like when the intranets that are supposed to be the source for every information request, aren?t usable? Whatother sources do the users use and how much?The aim of this master thesis is to examine information source selection at a specific company.

Sweden has an environmental goal to achieve until the year 2020. To achieve this goal the construction business has to take an initiative to use the modern techniques that are available to lower the energy consumption I buildings. There?s also a debate going on today regarding the energy demands set by the Swedish government through Boverket, some communities throughout Sweden thinks that the demands are to low and have therefore set up own demands regarding energy in buildings.The possibility to construct energy-saving buildings is today very great, with energy-efficient heating-systems and dense climate envelope. The interest to raise energy-efficient buildings have also increased as a consequence that the population have become more aware about their impact on the environment.

The focus in this study is on the situation of Roma in Sweden. The purpose is to see the integration strategies that are reflected in Swedish politics, considering the inclusion of Roma. Idea analysis has been used as method, and I have analysed the text to find expressions of four different ideal types that represent four different types of integrations processes. The material consists of the government?s strategy plan for the Roma?s inclusion in Sweden between 2012-2032.