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.

Anledningarna till att använda sig av en trådlös signalöverföring i en industri kan vara många, oftast handlar det om ställen där det är svårt eller omöjligt att ha en trådad förbindelse. I det här fallet är det en sedimenteringsbassäng där man tar hand om processvatten från industrin. Bassängen är utformad som en cylinder där vattnet rinner genom olika avdelningar för att minska innehållet av sediment. I bassängen cirkulerar en plattform med diverse omrörare och skrapor på. Eftersom denna del går runt hela tiden är det svårt att ha en fast förbindelse till de drifter som finns.

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.

In the automatic manual transmission system, Opticruise, the choice of gear is based on several parameters such as road incline, driving resistance and vehicle mass. Many different mass estimations are made during driving. A final vehicle mass is then used to determine the current gear. Construction vehicles are often not equipped with air suspension and can therefore not estimate the vehicle mass when standing still. If that sort of vehicle is reloaded while standing still an incorrect mass estimation will be used and as an effect of that also a wrong gear.

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.

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.

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.

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.

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.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

Fler människor börjar använda olika mobila operativsystem i mobiltelefonen samt appar som enbart fungerar på plattformen. Det leder till att app-leverantörer måste utveckla varje app till varje specifik plattform vilket är dyrt. De vanligaste operativsystemen som används idag är Android samt IOS men hösten 2012 släpptes Windows Phone 8 vilket innebär ytterligare en plattform att ta hänsyn till. I sammarbete med företaget Sogeti Jönköping fokuserar studien på att hitta en metod som gör det möjligt att migrera appar mellan plattformar och till Windows Phone 8. Studien innefattar också att identifiera för och nackdelar med olika app-typer genom en litteraturstudie och intervjuer samt att testa om migrationsmetoderna fungerar praktisk genom en implementation.Resultatet har påvisat att det finns två stycken olika metoder för migration vilket är PhoneGap och Xamarin.