The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

På EU:s inre marknad ska fri rörlighet råda. Trots det tvekar konsumenter inför att handla över gränserna. Många konsumenter känner en osäkerhet inför andra länders lagar och oroas över att skyddet mot ohederliga näringsidkare inte är det samma som i deras eget land. Denna osäkerhet undergräver den inre marknaden. För att motverka denna osäkerhet har EU antagit direktiv 2005/29/EG om otillbörliga affärsmetoder.

Nature conservation on certified small private forest owners- a comparison between the two certification systems FSC and PEFC in southern Sweden Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.

Possessory liens and legal liens are two securities that has been the subject of debate from legal scholars for quite some time. Possessory liens are often viewed as a weaker security compared to legal liens. However, upon closer examination it turns out that possessory liens in most cases provide the the same opportunity to sell the property withheld as security. This possibility makes possessory liens resemble, if not be identical to, legal liens. Both securities arise by operation of law and grant the right to both withhold and sell property in the event of non-payment.

This paper explores the theoretical and practical uses and limitations of battle-field archaeology. The author aims to paint a big picture of the subject of exca-vating, understanding and theorising about historical battlefields done every day by archaeologists. Its approach places much weight on a quantity of examples rather than exploring specific excavations in every detail, in an effort to give the reader an understanding about how battlefield archaeology works. It stresses the need for battlefield archaeology as a way of obtaining and securing impor-tant archaeological and historical information before it is lost to science. The author tries to evaluate the subject in a critical and pragmatic fashion in order to establish a clear understanding about the facts of battlefield archaeology..

This paper aims to derive the Black-Scholes equation for readers without advanced knowledge in finance and mathematics. To succeed, this paper contains a theoretical chapter in which concepts such as options, interest rate, differential equations and stochastic variable are explained. This paper also presents the theory of stochastic processes such as the Wiener process and Ito process. In the chapter on the Black-Scholes model the Ito process is used to describe price of shares and with the help of Ito's lemma Black-Scholes equation can be derived. In the paper, assumptions are listed that apply to the Black-Scholes model and then uses the Black-Scholes equation to calculate the price of a European call option.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

SummaryEurope?s public authorities are influential consumers. If they spend their money on greener products and services they can make an important contribution to the work towards a sustainable development. Green public procurement can thereby significantly improve the take-up of new environmental technologies. Through the effects of economies of scale, production costs be lowered and better equip us to fight environmental problems.

Skogsvårdsorganisationen startade en rikstäckande utbildningskampanj under 1999 kallad Grönare Skog. En viktig del av kampanjen utgjordes av de demon­ strationsområden som planerades och färdigställdes under våren 1999. För de landskapsavsnitt där demonstrationsområdena förlades krävdes ett fördjupat underlag med avseende både på kulturella och biologiska faktorer. Syftet med examensarbetet var att ta fram planeringsunderlag på landskapsnivå för de aktuella områdena i form av temakartor över t.ex. lövskogsandel och nyckel­ biotoper, att studera den historiska förändringen av lövskogens utbredning samt att genomföra en analys med avseende på skogens ekonomiska nuvärde.

This essay aims to investigate the use of an origin-ID within the Beaker Complex, as defined by John C. Barrett, seen through their different expressions of use in ceramic form and ornamentation, architecture and landscape through time and space with special emphasis on the late Neolihtics in the South of England. The analytic vehicle "the reinforcing circle" is used as a new diffusion model suggested by Stuart Needham, and the analytic tool "incubation" is used to structure the process the Beaker-cultures may have used to reach cultural hegemony. Id est, that the Beaker-cultures socially invites already existing cultures, offering within family and trading the results of new technolo­gies. And/or, occupy the space and use the authority needed by re-writing the narrative as seen in the grave use and grave deposits.

One of the social services primary missions is to protect children from suffering harm. Social service work should work based on the child?s best and have the child's perspective in mind. In all cases involving children, the focus is on the child's needs and interests and is regulated in Convention on the Rights of the Child (CRC). Both of the previous research and this study reveal the various markers that are evident in the social services handling of honor related cases.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

What makes a Swede betake himself into the Chinese wilderness? How does the Rio Convention influence a plant collector? And who will crack the nut positioned 12 meters up in the crown of a tree? There are many secrets behind the act of collecting plants. In many regards, the documentation of the collection of plants for a Swedish purpose has been unsatisfactory. The focus of the publications is on what plant species that have been found rather than information on how these plants have been collected. Only few results of experimental cultivation are available. There is no doubt that there exists knowledge that has not been publicised yet.