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.

The purpose of this study has been to explore the expectations of the primary school on the activities of the pre-school. In order to limit the study I have chosen to compare the expectations found in two different schools. In the first case, the pre-school is integrated with the after-school centre and grade one to three (primary school), into the same building. In the other case, the pre-school Share localities with the after-school centre in a separate building, with its own yard, within the primary school area. Since the purpose is rather comprehensive, it has been divided into sub-themes with separate set of questions.

The aim of this Master?s thesis is to investigate if the library can be a real partner for researchers in managing and dealing with their research information. In this study, six researchers have been interviewed about their problems with information management. This study uses the method Critical Incident Technique for the interviews with the researchers. This method focuses mainly on problems and what happens around those problems.

We were commissioned to do this study by the Red Cross Centre for victims of torture and war (RKC) in Skövde and questions was asked about how it can be to come as a refugee to a new country and start over. The purpose of this study was to search for a deeper knowledge about older immigrants experiences of their integration in the Swedish community. The conception of ?older immigrant? aimed of persons born before 1954 since these persons culturally was the older ones in the patient group at RKC. This study handled both men and women, was categorised in different themes and was analysed from theoretical points about identity and crises.

There are many barriers and obstacles that need to be removed to make the urban environment more accessible for people with disabilities. There are currently no adequate tools for urban planners to assess and address these obstacles. Geographical Information Systems (GIS) provide powerful methods for the visualization and analysis of spatial data, including the kind of data important in studies of accessibility. This study suggests a method urban planners can use to identify accessibility obstacles and to propose future actions to fix them.A literature review was conducted to find out what has been done and what is new regarding the accessibility issues. Different methods were evaluated which in turn led to the construction of a multi-step analytical strategy.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the Shareholder?s risk in business.

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to Share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

AbstractOil rich states all over the world Share a common feature. They are less likely than other states, depending on other resources, to be ruled democratically. In this essay Saudi Arabia has been studied with the purpose of trying to find which mechanisms that lie behind why oil rich states do not have institutions or institutional change that promotes democracy.Saudi Arabia has the world's largest known reservoir of oil. The oil brings huge revenue each year to the Saudi Arabian government. Why have Saudi Arabia not developed democratically when their economic growth suggests that to be a natural step? Under the framework of historical institutionalism and path dependency theory, I have used process tracing trying to track the mechanisms behind Saudi Arabia's authoritarian rule down.

The purpose of this study is to better understand patients suffering from psychotic illness along with their family members, and to identify treatment factors that have been helpful for these patients and their families by investigating how their relationships have been affected by treatment. In this way, treatment methods can be put in a theoretical context, treatment efforts can be clearer, and the therapist can develop professionally.The research method used is a semistruktureted interview conducted with tree patients and their families. One conclusion one can draw in the successful treatment with psychotic patients is strongly based on the therapist?s ability to build a safe and secure treatment alliance with both the patient and his family members. Meeting with patients in situations outside of the therapy room have been of great importance for the therapeutic process.Important themes for recovery that come forth during the interviews with the patients are the quality of the therapy session as healing factor.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to Share observations and make announcements, and the financial business overall.

This essay will focus on video and computer game violence. We hope to uncover, with the help of semiotics, according to Barthes design, if this kind of violence can have a negative effect on youth and adolescents. How intense is the violence and how graphic is it?. PEGI is the European measurement for game age limits.

During the last decades business journalism has vastly increased its Share of media coverage. Hvitfelt och Malmström (1990) states that media space devoted to business reporting have more than doubled since the mid 1980s. This fact alone is an important reason for studying the same. Hence this study, which is aimed explicitly at investigating how business press use and manage experts, in this case primarily equity analyst, in their reporting. Our purposes are the following: Examine to what extent media players use analyst in their business reporting.

The web has evolved much through the years. From being a place where author and reader were clearly distinguished, it now invites everyone to take part in the development of both content and technology. Social services are central in what is called Web 2.0. Wikis, blogs and folksonomies are all examples of how the users and their communities are key to the development of services. Collaborative writing, tags and API:s are central.