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.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Background: Every year, 2000 persons in Sweden are diagnosed with malignant melanoma, the most alarming form of skincancer. Sunexposure, sunburns and tanningbed use are the most appearing causes in the development of this disease. The skin of young people is sensitive to UV-radiation and their sunbehaviour could be determinant to their future health. Purpose: To illuminate the knowledge and attitudes of adolescents towards sunexposure in the meaning to avoid the development of malignant melanoma. Method: The study was designed to be a literature review, containing scientific articles of both qualitative and quantitative approach.

This study analyzes the court of appeals work on judging immediate care (6 § LVU) by the child´s best from 10 court cases. This study has been reviewing 10 court cases and reviewing the court of appeals applicable laws in their decisions on interlocutory order within LVU. The material than have been analyzed consists of immediate care of children, and the concept of the best interests derived from the UN Convention on the Rights of the Child.The legal sanctions includes when a state signs a convention, which Sweden has. This means that Sweden is at their disposal to offer all children within its territorial limits, up to 18 years may take part of the rights set down in the Convention of the Rights of the Child. This means that all decisions relating to the individual child, should always be taken with respect to the best interest of the child, when a child for varoius reasons end up in a lawsiut.The concept of the best interest of the child are vague and abstract because it is not clearly defined.

Deliberative democracy theory holds that democracy is about active partaking on formal and informal arenas in the public sphere where fairly equal citizens can obtain knowledge, discuss, evaluate and affect the political agenda before decisions are made.In line with the deliberative vision of online deliberation social media such as Facebook, Youtube, Twitter and Twingly offer such formal and informal arenas where people can obtain knowledge and interact with other people, and politicians.The Swedish EU-Presidency was the first EU-presidency to make use of social media and it was the first time the Swedish Government Offices used other social media than email and chat features.This thesis will examine the Swedish EU-Presidency?s ambitions of using social media as well as the actual use of social media on the Swedish EU-Presidency website in the light of deliberative democracy theory.The aim of this thesis is, through a case study, to analyze the Swedish EU-Presidency?s use of social media in the light of deliberative democracy theory..

I den här uppsatsen undersöks genom kritisk diskursanalys hur Föräldraföreningen Mot Narkotika (FMN) och Riksförbundet för Rättigheter, Frigörelse, Hälsa och Likabehandling (RFHL) konstruerar begreppet missbrukare och hur dom ser på missbrukaren och dennes relationer.Uppsatsen bygger på organisationernas egna material, främst deras tidningar Anhörig (FMN) och Oberoende (RFHL) från åren 2012-2014. I uppsatsen redogör vi för hur FMN konstruerar missbrukaren som en kriminell, farlig person som själv bär ansvaret för sitt missbruk, medan RFHL konstruerar missbrukaren som en person med en sjukdom som fallit offer för omständigheter denne inte kunnat påverka.Författarna menar att hur vi skriver och pratar om saker får betydelse för vad vi tycker och tänker om sagda fenomen och därmed hur vi handlar gentemot dessa. Därför är det enligt oss viktigt att undersöka hur organisationer med makt att påverka den samhälleliga diskursen konstruerar begrepp som missbrukare eftersom detta kan få konsekvenser för hur vi behandlar missbrukare i vårt samhälle, till exempel genom den narkotikapolitik som förs..

The focus of this thesis is the conception of work and the relation between work, economic growth and welfare in today?s Sweden in the editorial of Dagens Nyheter (DN), which is the main morning paper in Sweden.As the theoretical foundation of this thesis is social constructionism and the method being used is critical discourse analysis, the language is considered as an important source for the construction of value and meaning of work. In that context it is important to investigate how DN, by certain ways of representing reality, preserves a certain view of the human being, the society and the economy. Which ideological ideas underlie the conception of work that emerges in DN? What social consequences will these ideas have?The thesis discusses the ?truths? that the editorialists mediate concerning for example the view of the human being as guided by rational choice and the view of economic growth as the main goal for social life.One of the conclusions is that DN considers work as a means for economic growth as economic growth is regarded fundamental for the survival of the welfare state..

Studiens syfte är att undersöka bilden av invandrare i Sydsvenskans lokala nyheter. Detta görs utifrån ett postkolonialt perspektiv med användning av diskursanalys. Uppsatsens har också ett konstruktivt inslag bestående av en granskning av tidningens mångfaldsarbete genom intervjuer med ansvariga. Invandrare blir de Andra vilket tar sig uttryck i Sydsvenskan genom att de skildras som annorlunda från den svenska normen. De beskrivs som icke-jämställda, passiva och uppgivna och figurerar ofta som offer och i artiklar som handlar om problem.

This paper is an analysis of the hell theme in Rob Bell's book Love Wins. A Book About Heaven, Hell and the Fate of Every Person Who Ever Lived. Using a constructivist text analysis the essay examines how Bell creates a theology around the image of hell that he advocates. The study aims to analyze and explain how Bell constructs the meaning he advocates in the concept of hell. This includes an analysis of the passages in the book that discusses what the term hell refers to and the passages that deal with properties of hell.

Internet dating is a relatively new phenomenon that, in using the opportunities of the internet, has taken traditional dating to a new level. The business idea is simple as such. The company provides its customers with a platform that enables interaction, leaving the value creation to the customers. A qualitative study is conducted investigating and mapping the Swedish market for Internet dating. It is researched what the characteristics of the companies are, what the Internet dating businesses in Sweden offer, what the prevailing market conditions are, and lastly what challenges lie ahead for the industry and how they can be solved.

ABSTRACTAim: The aim of this study is to chart the experiences of Swedish general psychiatric care on a Swedish University hospital from a relative?s point of view. The study focus on how they are meet, satisfaction with and participation in the care. The study is done as an improvement project.Methods: The study was conducted by performing semi-structured interviews with eight close relatives to patients on a general psychiatric ward. The interviews lasted for 20-40 minutes.Results: The result shows that relatives are satisfied with the way they are meet by the staff on the ward, that they appreciate staff that are open, down to earth and are inviting to form a good relationship.

The paper directs to introduce the turkish literary tradition to an fairly unknown european audience, as well as to present a turkish poet called Orhan Veli. Since there is hardly any literature written within this subject in either swedish or english I have come to the conclusion that the europeans have not yet been subjected to a discussion of this nature. For this reason my main task has been to gather and compose all that has already been written within this matter. I have chosen not to dig deep into such an unexploared subject, but rather offer different types of entries with which further research can be pursued and built upon.The early literature in Turkey consisted mostly of imitations of the well established arabic- and persian traditions. Because of that the turkisk modernism came, in comparison to the rest of Europe, relatively late.

The water tower in Uppsala city forest was built in the late 1950's in what is now a nature reserve. The unique place was supposed to be visited by people, which is currently not the situation. This bachelor thesis aimed to perform an analysis and make a design proposal for the environment surrounding the water tower. The analysis was performed using the methodology previously described by architect Arne Branzell. The methodology focuses on how a space is perceived by a person moving through it.

The aim of this study was to describe nurses? knowledge of pain. The method used was a systematic literature study. Information was gathered from the databases Blackwell Synergy, Academic Search Elite and Medline, and the keywords used in the search were: pain, knowledge, nurses and nurses.The result was divided into three subgroups; Insignificant documentation and evaluation. More education is necessary.