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 was to investigate how social services workers describe, the risk of being exposed to threats and violence in their profession. Six social services workers were interviewed, four from the Welfare Office in a major city and two from the Child and Family Services in a minor city. Results showed that the majority of social services workers consider themselves exposed in their profession, meaning that they feel there's a risk of a violent or threatening situation occurring in their work situation. All interviewees had experiences from some sort of threat or violence in a work related context and they attested that non-personal assaults, such as threats made through telephone, email and answering machines are more common than verbal assaults made in personal meetings. Being prepared and listening to ones intuition is a way of dealing with exposure when meeting with a client.

The purpose with this essay is to study the public support givers view of the concept innovation and to study how the public support givers discuss and act around the division of public support to entrepreneurs innovations. The purpose is further to describe if the division of public support favour or not favour environmental innovations and to examine if the public support givers consider the industry for environmental innovations is profitable for the society?s economy.We have done several case studies where we have interviewed eight public support. Support givers in this essay are defined as public authorities and other organisations on local, national and/or international level that gives public support to innovations. The public support givers that take part of the essay is VINNOVA, ALMI Stockholm, Innovationsbron, Energimyndigheten, SU Holding AB, KTH Holding, Västra Götalandsregionen and MISTRA.Our theoretical starting point is Silverman and Baums theory ?Picking Winners or Building Them?.

The purpose of this study is to investigate whether there are any similarities or differences between leisure-time pedagogs and primary school teachers' verbal communication with parents. Questions we ask ourselves is how the verbal contact looks like today, the desire for how it should be and the importance of verbal communication has.We chose to make a qualitative questionnaire study in the form of open questions to three leisure-time pedagogs, three primary school teachers and eleven parents were asked to answer.The results show that leisure-time pedagogs, primary school teachers and parents believe that verbal communication is important and significant. They believe that it is working well today, whether is via face to face, telephone or email. The verbal communication should be honest and straight between all parties. Parents believe it is important to know leisure-time pedagogs who take care of their children, in order to create a sense of security among parents.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

For many companies, the Internet has revolutionized the relationship they have with their customers concerning costumer service. The use of Information Technology in regard to Internet as a media has provided companies with the opportunity to build customer databases in order to target their customers individually. The airline industry was one of the first pioneers to use the full potential of Internet to improve customer relations and its profits which we aim to investigate in greater detail in our thesis.Our thesis answers the question on how Scandinavian Airlines' (SAS) Eurobonus department uses their website to create valuable and profitable relationships with SAS loyalty club members through direct marketing. In order to answer our research question, three key informants have been interviewed - each representing different sub departments at Eurobonus; service and support, IT and marketing. Our results were that the Eurobonus department use direct marketing methods by sending customized e-mail offerings to target specific customer, using their customer databases.

The thesis describes the following main question: Will the administrative labour during football tournaments be made easier with the help from a mobile web service or will it convey to unnecessary extra work? To be able to give a good and qualified answer to this question, the thesis will in the beginning describe how the technique for such a system might look like and also describe the existing administrative moments during a football tournament, this is too give the reader a deeper understanding for further reading. The thesis then goes on to describe a concrete system which is tested on three football tournaments. On the basis of the tests, interviews and through analysis of these the thesis will be able to answer our questions. The result which we present in the thesis have unfolded through testing of the system on three chosen football tournaments.

This thesis contains a usability evaluation of ?Barnplay?, a Swedish video-on-demand service targeted at children. The objective of the study was to identify usability issues in the video service and to develop measures on improving the user interface, with special focus on adaptation to the broad target group of 3-11 year olds.The study was conducted by first mapping established practices in designs of VOD-services targeted at children, followed by interviews and usability tests with children between 2-11 concerning their use of ?Barnplay?. Based on the initial data collection, a prototype was developed and then evaluated by usability testing and A/B-testing.The main conclusion of the study is the need of better individual adjustment of the video content selection to better appeal to different age segments within the target group.

Religiositet och andlighet tycks ha samband med fysisk och psykisk hälsa. I uppsatsen undersöks sambandet mellan andlighet och utbrändhet, två grupper behandlare jämförs och mätegenskaper hos skalorna Spirituality, Religiousness and Personal Beliefs Field-Test Instrument (WHOQOL-SRPB), Spiritual Involvement and Beliefs Scale (SIBS), Maslach Burnout Inventory ? Human Service Survey (MBI-HSS) och Utbrändhet i arbetet (UA) undersöks. Studiedeltagarna var 38 programledare för kriminalvårdens tolvstegsprogram och 39 behandlare i ett psykoterapinätverk inom beroendevården (svarsfrekvens 61,5%). Andlighet korrelerade med personlig prestation (personal accomplishment; r = 0,315, p < 0,05).

This bachelor thesis explores the library collaboration "HelGe-libraries" goals, guidelines and strategies for their resource sharing of library books and digital resources. The questions asked were: What does the resource sharing look like when it comes to media and services? What goals and guidelines do they have for the resource sharing? What common strategies do they have for the resource sharing? What challenges have they encountered with resource sharing and how have they dealt with them?The theoretical framework consists of Jennifer Rowleys theory of innovation strategies for libraries and Rosabeth Moss Kanters theory on the art of alliances. The method used to collect material was interviews and document analysis. Four informants were interviewed.My study concludes that the "HelGe-libraries" has formulated goals for their resource sharing and that the resource sharing is connected to their goals.

The study aims to gain insight into how social workers perceive their psychosocial work environment and examine whether this effects the performance of their duties. The study mainly addresses the shortcomings of the psychosocial work environment of Social Services and the implications it entails for social workers health and wellbeing. The psychosocial work environment includes physical and psychological factors therefore the study's interpretive framework consists of organizational theoretical and social psychological concepts and previous research on the subject. We examined the organizational and social psychological connections to social workers perception of their work environment with a qualitative approach. The empirical data was collected through interviews with four social workers in a municipality in central Sweden using a semi-structured interview guide.

Through the different stages of life people have different requirements for their homes. The requirements changes depending on people?s life situation, lifestyleand age. Depending on where people are in life they live in different place, often in areas with other people who are in the same stage of life. In Sweden, this separation has always been noticeable, sometimes more than other.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.