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.

When we define something as real it will also have real consequences. Media society is developing rapidly; the media?s more central role in our society means that their interpretations and portrayals of the world will have a greater impact on how we look at ourselves and our society.When Swedish Princess Estelle was born in February 2012 she was the first Swedish heir to be been born in what is known as ?the computer age?. This paper aims to examine the reporting of the birth of Princess Estelle and how it was conducted by Swedish news sites, from an ideological perspective. The study is based on qualitative method with ideational analysis and Norman Fairclough?s critical discourse analysis.In conclusion, the news sites portray a positive image of Princess Estelle?s birth and the Swedish monarchy and strengthen the status of the Crown Princess family.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

Platelet transfusions can be necessary during treatment of patients with thrombocytopenia or impaired platelet function. Platelet function in platelet concentrates (PC) deteriorate with storage time. Studying swirling is often used to control the quality of PC?s before transfusion but the method has some disadvantages. Therefore other methods can be useful, for example impedance aggregometry (IA, Multiplate® Analyzer) to measure platelet function.     In this study the change in platelet function over time was examined in buffy coat and apheresis platelets with IA where aggregation had been induced with adenosine diphosphate (ADP) and collagen.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

The aim of this study was to investigate emotions and emotion regulation of a downsizing in an industrial company. The sample consisted of persons who had experienced a downsizing but have kept the employment, within a same position or being transferred to another one. Data consisted of two focus group interviews, analysed by an inductive thematic analysis. The results have indicated that emotional reactions changed over time as well the emotional regulation did during the different phases. The groups differed in emotional reaction related to the time of decision regarding the retention of employment.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Syftet med uppsatsen är att identifiera och värdera eventuell flexibilitet i en traditionell investering med hjälp av Real Options Analys. Traditionella statiska investeringsverktyg tenderar att undervärdera projekt. Ett verktyg har senare utvecklats för att kunna värdera osäkerhet och flexibilitet, ofta inneboende i projekt. Uppsatsen är en fallstudie på SCA Packaging och utgår från en deduktiv ansats där data har inhämtats via personliga intervjuer. Historisk analys av de variabler som har störst påverkan på projektet, genomförs med Monte Carlo simulering.

Few rectory gardens are today remaining in their former design and the cultural heritage that they represent are disappearing. Since 1987-88 the parishes are no longer bound to keep housing for their priests, which means that they, for economical reasons, are starting to sell their rectories. With this in mind, a group of people, growing up in rectories in Småland and Öland between the 1930th and 1950th, formed an interest group to save the memory of their rectory gardens. On the basis of their memories, they have written a couple of descriptions of the rectories, which describe the gardens content, design and the life they once lived there. With this compilation of the 14 rectory gardens I want to keep the memory of them and create a ground for future work in this field. Historically the rectory gardens played an important roll as patterns and examples in the countryside.

The aim of this study was to examine how some Swedish school counsellor?s describe their school social work and how they look at its content. Further more the aim is to look at what restraining and promoting factors the school counsellor?s experience in their working situation. The approach of the study is qualitative and interviews have been made with five school counsellors.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

Abstract This master thesis is a result of the work thas was done for my entry in the international architectural competition Urban spaces and urban life in Ørestad South, that was announced by Ørestadselskabet on the 31st of October 2006. The project work lasted from early November until the deadline on 14th of February. In addition to the proposal that was handed in, the master thesis consists of a number of reflections about the work that was done and design work in general. The proposal is an answer to a not that evident task. One would expect that the assigment was clearly defined in the brief of the competition like this. And so it seems to do but to define the real assignment and join your own aims to it from such an extensive brief can be quite time consuming. Why do architects participate and what is an architectural competition? How does the brief affect the choices and statements made by the entrants? What is a square? What is the strategy that leads to a convincing concept? The role and use of a concept in the design process.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

My purpose with this thesis has been tostudy the intersection between Landscapearchitecture and Land Art. They both relateto the landscape in some way whetherit is to the urban landscape or thenatural landscape.What tangent points are there betweenthese two subjects, and can you learnsomething of the artists approach to thelandscape?Land Art is an art movement that began inthe late 60?s, what links are there to thecurrent landscape?Last summer, I travelled around the U.S.for a month and visited the three classicLand Art projects. Lightning Field in NewMexico, by Walter De Maria, Sun Tunnels inUtah, by Nancy Holt and the Spiral Jetty,also in Utah, by Robert Smithson.The sites where visited from half a day upto 24 hours and was described and analyzedwith text and photographs.To visit these sites has been crucial formy thesis and will affect my future workas a landscape architect. The use of themethod has been a thought of mine for along time, particularly to analyze ordescribe a landscape with images.