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.

Media has a big impact on our lives and is one of the main channels for people to recieve information. When recieved, the messages creates a meaning for the people that read, hear or see them. In other words, media could be seen as a source for people on how to perceive the world and it gives a certain picture of what is ?normal?. We chose to do this study to get a deeper knowledge of how men and women are being portrayed in a Swedish lifestyle magazine and what messagest that sends out to the readers.In this study we have examined how men and women are being portrayed in the Swedish magazine Café, both in photographs and in text.

The purpose of this study is to examine, from a gender perspective, Utbildningsradions TV-program Hej Litteraturen! in the light of feminist literature studies conducted during the last twenty years. I want to examine if the feminist literature studies have had any impact on contemporary teaching material regarding the question of how much space in time is given to men versus women and which female authors are included in the literary canon. Hej Litteraturen! is a TV program produced in 2010 intended for high school teaching of literature history.   By conducting a content analysis in which I divide the study in a quantitative and a qualitative component, I have investigated how much space and time is given to female writers and how they are presented. My analysis draws on use Yvonne Hirdman?s theory of the gender system.   The result shows that the female authors get 37 percent of the total reference space and 42 percent of the time-space. The program has sought to describe male and female authors equally and gives them weight and relevance to the sections in a similar manner.    In conclusion, Hej Litteraturen! is a tutorial which embraces parts of the criticisms that have existed in historical literature review papers in general and literary history textbooks in particular. Hej Litteraturen! has worked on gender aspects of the program and by picking up contemporary authors as reference points for literary history in the present, the program contributes not only not only in renewing the literary canon, but also in balancing out the dominance of male writers in the history of literature..

A growing issue in the construction industry is how production can become moreefficient by using logistical solutions. Companies can minimize the cost of a project byreducing the time to perform the work.The purpose of this report was to examine the logistics related to pipe trenches forSIAAB. The report's focus has been on solving problems and planning that wouldfacilitate the work of the project Vaksala-Lunda Etapp 3.The case study consists of interviews with SIAAB's employees and an observationwhere the progress of a traditional pipe trench has been documented using checklists.Questions to the report?s case study come from the theoretical part, which is basedon literature on construction management and logistics in general. The observationlasted five weeks and the biggest time-consuming events that affected the pipe trenchduring this time, has received most attention.

The forest industry is anonymous among the young people of today. Many youngsters do not know what the forest industry has to offer. As a result of this, many schools and forest have a weak recruitment. This is not a problem for Sweden and the forest industry only, many other businesses companies suffer from in Sweden and other countries in Europe share the same image problem. The interest and values of young people drives them to look for opportunities in other betterknown sectors with better image and reputation. Many companies report having problems with recruiting the best and right employees and fear that the recruiting-problems will increase when the older generation born in the 1940?s will retire.

The purpose of this essay is to analyse and evaluate human relations within organisations in purpose to achieve higher productivity. Both research objects gained interest in this essay due to how their own result should be effected and their own values but the writers also detected a little curiosity on how the competition handled these questions. The essay have progressed in the following steps: first the authors have tried to find a problem definition and a scientific ground to work from. After that an extensive literature study were done to be followed by an mapping of apparition on the human relations on Scania motorverkstads logistics department and Volvo Logistics by interviews of the people in charge in these organisations. To see whether there was a unanimous line of thoughts between the management and the employees the authors made questionnaires to the different department.

The aim of this paper is to elucidate and analyze history teacher's didactic choices in the conflict between unequal educational materials and the requirements of equality in the curriculum of Swedish secondary school. The empirical data consists of interviews with five secondary school history teachers, observations of their lessons as well as analysis of their tests. The starting point was to investigate teachers' didactic work in the role as a bridge between the non-equal historiography presented in textbooks in history and the curriculum?s demands for equality. Three different approaches have been observed in the teachers' didactic work when considering gender perspective into their teaching: that women become extensions in a male-dominated historiography; that another part of the story is presented when a gender perspective is considered; and that the gender perspective is included in history teaching and becomes an integral part of all the content of the subject.Several of the teachers acknowledged that gender equality is less prioritized than the courses core content and related assessment criteria.

AbstractTitle: When the cat is away? A study of pedagogical leadership at a distanceLevel: Final assignment for Degree of Master of science (one year) in Educational ManagementAuthor: Evelyn JoelssonSupervisor: Ulla SebrantDate: 2013 mayLeadership is a subject that has been discussed for many generations. Today?s leadership is something completely different than what has been practiced before, in the more hierarchical companies, when leadership was something you were born to do and the workers had no choice but to follow. In the globalised world that we live in today there are demands of a different kind than before and physical distance between leaders and their followers gets more and more common.

The study examines how social media can be used in a business-to-business context. To understand the communication conditions, factors has been identified that affects the choice of communication channels for different types of information transferred between parts. Furthermore, the study investigates the underlying reasons for why certain communication channels are chosen before others, in different situations. The study results are based on qualitative semi-structured interviews with employees in a small engineering consulting company. The investigation has focused on employee communication and choice of communication tools primarily in relation to the business relationship.

During the last ten- fifteen years the Eurasian lynx (Lynx lynx) population in southern Sweden has increased considerably. This area has a high density of both people and roads and have a higher roe deer (main prey of lynx) density than the rest of the country. Movement patterns such as how long animals utilize their kills and how far they travel from their kills between revisits is unknown for lynx in southern Sweden. The aim of this study was to examine how different factors affected the time lynx used their kills and the distances they travelled from the kill between revisits. The data was prepared and calculated using ArcGIS and the study is based on 98 ungulate kills and 12 lynx individuals.

Authors: Marie Andersson, Maria Gustafsson and Johanna Olsson.Tutor: Peter CaesarTitle: Don?t forget the story ? a study about internal StorytellingKeywords: Internal Storytelling, Internal marketing, Communication, Organizational culture, Internal branding, Fellowship, Motivation, Participation.Background: Something that can be problematic for managers in an organization is to find an effective way to spread information that will received by all the employees. One way to spread information and messages to the employees is by using internal Storytelling. The use of internal Storytelling aims to create an environment to build up an engaged personnel. Organizations use internal Storytelling when they want to create collective stories and frame of references among the employees within the organization, and also spread the values of the brand and information about the organization.Problem statement: How can internal marketing be affected by internal Storytelling?Method: Our study is based on a case-study of SCA Packaging Sweden AB.

ternal communication in an organization by using CSM Communication Situations Model [18[upps-01.gif The topic of this master thesis is internal organizational communication and factors influencing the way people in an organization communicate with each other. The purpose of the study is to, by using a specific model called Communication Systems/Situations Model CSM, identify the social context of a given organization and examine how it relates to the dimensions of communicational behaviour which are presented in CSM. We would also like to see how the different parts of CSM affects the choice of communication channels. The thesis is based on interviews with eight employees in the specific organization, whom we have asked a number of questions regarding how they communicate with each other and through which channels. The results show that the social context is very informal within the organization and the relationships between the employees are very open and personal.

Our society has become more and more digitalized and we have access to more information than ever before, which has had an effect on both our personal and professional lives. This change has naturally also changed the way in which organizations are structured and how they communicate ? both internally and externally. Intranets, e-mail and other technical channels are an important part of most organizations in-house communication today.The aim of this study is to examine how the internal communication in a medium-sized firm, CranabSlagkraft in the north of Sweden, works. The focus in the study is on the existing intranet, and if there are any differences in the opinions between the firms leaders and the employees that works in the production.

By the year of 2007, 97 % of all listed companies in Europe had a CSR strategy described on their website. As the concept of CSR during the last decades has increased rapidly in popularity, a need to understand how such a strategy can be implemented has followed. While working with CSR in an integrated manner shows similarities to other popular management ideas, such as Lean and TQM, companies applying to a CSR strategy has been shown to be under higher scrutiny from media and NGO:s. Through a case study this thesis examines how these special circumstances of a CSR strategy makes The Body Shop use organizational control to avoid being subject to scandals due to not fulfilling the promises made to its customers. The results show that The Body Shop's commitment to CSR creates a need for a stringent bureaucratic control system that highly restricts the freedom of action for its employees.

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.