This report is going to be focusing on the development of a promotion page and login system for the web production company Adoreyou. The promotion page and login will be parts of a new taxi application for iPhone that lets the customer book a taxi and drivers manage the requests from the customers.Taxi application?s that let customer?s book trips are nothing new but they are constantly being explored and developed. The most common practice is to let the customer fill in from what address he or she wants to be picked up and to where he or she wants to be taken. Then the price is set in the application depending on the distance and most likely other factors like weekday and time.

Not all Payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Since criminality started to rise steeply in most western welfare states following the second world war the relationship between welfare support and criminality has been debated. For a period of time thought to be an effective preventive measure against crime welfare support has since from time to time come to be seen by some as ineffective and in some cases even as a contributing factor to the rise in crime. It remains a contested issue as new theories, such as social support theory, which is employed here, attempt to contribute to the understanding of what effects general welfare has on overall crime levels. As a connection which is relatively well-researched in the USA, altough still not yet fully understood, this study strives toward a better understanding by testing the relationship in a swedish context. The relationship might not function in the same way considering that the US is a fundamentally different welfare-regime than Sweden, liberal and social-democratic respectively.Untangling the relationship is attempted by employing a multivariate regressionanalysis on a crosssectional dataset consisting of data from 2012 covering 247 of Swedens total of 290 municipalities.

Near Field Communication, NFC, is a short-range wireless communication technology that enables data exchange between devices in a secure way. A NFC phone has the potential to enable the convergence of wallet, phone and keys, but as many other technological innovations, the launch is struggling. We have discovered that technological innovation is only the first step. For an innovation to be adapted, there need to be business model innovation too. Many actors form the ecosystem of NFC and the business model for each service is still an unsolved problem.

In todays high-technological society where the Internet plays a central role in our day-to-day life, many e-retailers are not able to attract customers to complete a transaction on their website. In order to succeed, many e-commerce sites must improve several safety aspects regarding online payment, in order to be perceived as a reliable and secured retailer. The purpose of this paper is to investigate if increment in various combinations and aspects in online payment will in fact improve the customer's perception of the e-retailer and result in completed transactions. In order to investigate this aspect, an experiment was conducted to be able to compare eight independent groups, that each had been exposed to a different security scenario on the online payment website of either a known or unknown retailer. Our results clearly prove that perceived security of the retailer's payment website increases willingness to purchase from the retailer.

Today you can pay in many different ways. You can for instance use cash, credit cards, internet and now even with your mobile phone. Today we can also see new types of technical payment solutions being developed, such as Near Field Communication (NFC), mobile banking or through the use of QR-codes. We have today many different payment methods; therefore it?s interesting to see which payment method people prefer the most.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

This essay is about persons who have had social assistance and the individual?s experiences of social assistance. The focus is on how the individual develops in a new life situation and if and how they are motivated to get out of it. The essay has an individual perspective where the relation between society and the individual is important. The result is based on four qualitative interviews with a hermeneutic perspective.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling Payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Bakgrund och problem: Efter införandet av IFRS 2 ska svenska börsbolag behandla aktierelaterade ersättningar som en kostnad i redovisningen. Då detta inte krävdes tidigare, medförde de nya reglerna diskussioner om vilka konsekvenserna skulle bli. Frågan är om kostnadsföringen av dessa ersättningar lett till att bolag utformat sina aktierelaterade incitamentsprogram annorlunda efter införandet av IFRS 2.Syfte: Att undersöka om införandet av IFRS 2 har påverkat svenska börsbolags utformning av aktierelaterade incitamentsprogram samt förklara orsaken till en eventuell förändring.Metod/Empiri: Information har samlats in via årsredovisningar från 42 svenska noterade bolag under en tidsperiod av tio år. Datamaterialet analyseras genom observationer och regressionsanalyser där isolering sker av påverkan från företagsspecifika faktorer.Slutsatser: Studien visar på att förekomsten av optionsprogram minskar under åren 2003 och 2005 samtidigt som antalet aktieprogram ökar. Förändringen sker samtidigt som införandeprocessen av IFRS 2 och stämmer överens med antagandet om att kostnadsföringen av aktierelaterade ersättningar ligger bakom förändringen.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic Payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic Payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based Payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

AbstractWe live in a world today that is characterized by the Internet. We can get hold of people on the other side of the globe whenever we want and we can purchase what ever we want, from who ever we want, anytime we want. This development has made it important to find systems of dealing with the payment in a safe and secure way, both for a private person as well as for a company, when you do transactions with people far away, and those systems is the core of this essay. As a private person you sometimes need to transfer money to family members who live abroad and you can then use clean Payments. This means that banks all over the world has systems which makes it easier when their customs wishes to transfer money abroad.