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.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

This study investigates the effects that commercial computer games have on young individuals social comfort and learning progress. As a systematic study of literature, scholarly articles have been analysed in order to illuminate the positive as well as negative effects on social comfort and learning progress that may come with playing computer games. The social effects have mainly been discussed with role-playing games, such as World of Warcraft, as starting point, while the learning effects have been coupled with strategy games, such as Civilization IV. The study does not simply declare how these games can be good for these factors, but also in what respect computer games may prevent the development of young individuals socials skills and learning progress. The study showed that in spite of perpetual prejudices against computer games in the technological age, computer games might actually be good to use as a tool in order to authorize the development of young individuals regarding learning and social aspects.

The conversion in the Viking Age and the High Middle Agea in Scandinavia and how this affected women is discussed. Did women get a better life when the people had converted to Christianity or not. Our written sources are later than the conversion to Christianity. Instead the material culture, graves, grave goods and runic stones, can help us understand the life of women. Nordic mythology presents a contrast between faith in the Viking Age and Christianity..

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

The aim of this report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

This essay examines how witches are portrayed in American produced TV-series in the year 2000 and forward, what elements could have effected that portrayal in the series and also how this portrayal differs itself from witches within Wicca. The material used for this examination are the TV-series Charmed, The Vampire Diaries and Witches of East End and as comparing literature; Living Wicca, The Spiral Dance and Witchcraft Today. The methods used for this process are discourse analysis and content analysis. I used theories of Pierre Wiktorin about religion and popular culture. I used three themes (Characteristics, Practice and mode of thinking) for the processing of the material and to structure the result.

The situation on the Swedish labour market is different in opportunities whether you are a native Swede or someone who has a foreign background. People with foreign backgrounds tend to have lower wages, higher rate of unemployment and often have temporary employment contracts. There is a conception that the Swedish culture is the standard and other foreign cultures are abnormal and different. The purpose of this study has been to investigate why there is discrimination on the labour market against ethnic minorities and how the Swedish history has contributed to the structural ethnic discrimination that we are struggling with. I have been using the right dogmatic method and a social science perspective as complement in order to answer the purpose.

Purpose:  The purpose of this paper is that from the physical travel agencies perspective try to see how they perceive their future, knowing that the booking on Internet has increased.Problem: What are the prospects for future development of the physical travel agency? Has the technological development affected the physical travel agency and forced it to change its role and meaning?Method: This paper has a qualitative approach. Interviews have been made with employees on physical travel agencies to try to reach a deeper understanding and thereafter be able to give us an understanding of our problem.Conclusion: The physical travel agency has been given a new role as the employees are no longer seen as sellers but more regarded to as consultants. The travel agency has become more of an information bank than just a shop where travels are being sold. Despite this change, we believe that customers will continue to visit the physical travel agents because of the unique knowledge and services they can provide that Internet not yet can offer.

When a disaster occurs the main focus is on the loss of human lives. Here the environmental effects have been in the centre of attention. This work has had two main purposes. The first one was to formulate attributes, variables that together present a complete picture of the consequences that an event has had on the environment. The other main purpose was to investigate how people value the impact that a disaster can have on the environment.

Trough a literature study based on both philosophic and objective fact this essay is taking off in the meaning of public space. It investigates how the information society and its virtual world are affecting the idea and use of public space in the city. The city and the actual world have developed from the traditional meeting between people while the virtual world is based on flows of information. The information flow has expanded through the Information and Communication Technique (ICT). ICT covers among others Internet, mobile phones and computers.

The purpose of this thesis was to examine the ways in which the constructions of heterosexuality and gender in three Disney movies about princesses affect the power relations between men and women in the movies, and how discourses on gender and heterosexuality have changed over time. Research questions were:How do characters in the movies talk about gender and heterosexuality?How does the interplay between gender and heterosexuality affect the power relations between men and women in the movies?What are the likenesses and differences between movies from different time periods?Discourses were mapped out using a model based on Ernesto Laclau and Chantal Mouffe?s political theories. These discourses were then analyzed with a theoretical framework consisting of Yvonne Hirdman?s concept of gender system and gender contracts, Judith Butler?s view on the heterosexual matrix and an understanding of power relations based on Michel Foucault.

The aim of our study is to explore which norms that exists in the home care service, who is sending those norms, how are they maintained and how do they affect the interactions between staff and manager? We want to deep en our knowledge about home care service as an organization and increase our understanding for the psychosocial work environment and also the importance of leadership. We mean to read the organizational culture that exists which allows us to deal with the values that influence the behavior in the organization.The study is based on a qualitative method. The data consists of two focus group interviews, one with managers from the home care service - organization and one with staff from the same organization. T he interview with the managers consisted of five participants and the corresponding figure for the second interview with the staff was eight participants.The theoretical viewpoints have been communication - theory, organizational theory and Foucault´s th eory of power.Our result indicate that norms are something that unconsciously controls us and that we have learned that there are consequences when you step out of what is normative for the group.

Syftet med denna rapport är att utreda hur kultur värdesätts i samhället. Tanken är att strukturera upp den kulturpolitiska debatten och sammanföra olika begrepp och perspektiv i en överskådlig modell. Rapporten fokuserar på de kulturverksamheter som är mål för den svenska kulturpolitiken, nämligen konstarterna, medierna, bildningsarbetet och kulturarven. Till grund för min analys ligger särskilt Anders Frenanders forskning kring den svenska kulturpolitiska historien.När det gäller att värdera kultur finns två dominerande synsätt genom historien. Med ett ?kulturkonservativt? synsätt uttalar man sig om vad som är bra och värdefull kultur i allmängiltig bemärkelse.