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.

Inför en operation med generell anestesi upplever en stor del av patienterna oro som uttrycker sig på olika sätt. För att patienten ska kunna uppleva trygghet och delaktighet i sin vård är en god vårdrelation mellan anestesisjukskörskan och patienten centralt. Genom information kan patientens oro minska samt upplevelse av trygghet öka. Syftet med studien var att belysa patientens upplevelse av patientinformationen. Studien utfördes med kvalitativ ansats med hjälp av semistrukturerade intervjuer.

The purpose with this qualitative interview-study was to try, from the carer´s point of view, to describe the meaning and the essence of the good meeting. The participants were selectively chosen and were all women of varying life- and professional experience. They were interviewed with four interrogative forms that dealt with the experiences of the meaning and the essence of the good meeting. The analysis of the contents of the four interviews produced five themes: the meaning and the essence of aware presence in the good meeting, the meaning and the essence of the personal alliance, the carer's need of being seen and getting appreciation, the courage to bring up insulting behaviors while still preserving the relationship, personal qualities of the care. Aware presence was to be a main theme through out the meeting.

Studiens intresseområde var IT-support och supportsituationer mellan företag och fastighetsmäklare. Fastighetsmäklare i Sverige är en yrkesgrupp som använder sig utav teknik i sitt arbete, t.ex. bärbara datorer och digitala kameror. Införandet av IT (Informationsteknologi) i arbetslivet har förändrat yrkesgruppens arbetssätt och påverkat denna yrkesgrupp markant. Det här gör att fastighetsmäklaren är beroende av att tekniken fungerar och har behov av välfungerande support vid uppkomna problem.

My own experiences as an upper secondary school teacher and the increase in research on masculinity in educational settings that occurred during the late 1990 emphasizing on the gender gap in achievement and grades is the point of departure for this thesis. The aim is to investigate how boys in upper secondary school are constituted and constitute themselves as motivated and achieving learning subjects. Another aim is to see what possibilities there are to form different teaching practices to create other possible positions for me and the pupils. The research questions are 1) How does boys´ construction of masculinity constitute how they see their own ability to be motivated and achieve in school 2) What significance do my shifting approaches and expectations on the pupils as well as teaching have on the boys constitution as learning subjects? To answer these questions I use a theoretical framework of feminist poststructuralist.

Bakgrund: När beslutet att flytta in på ett särskilt boende fattats förändras livssituationen för både den som drabbats av demens som för de anhöriga.Syftet: Syftet med denna litteraturöversikt var att studera och beskriva anhörigas upplevelser i samband med att en person som drabbats av demens flyttar in på ett särskilt boende. Metod: Studien genomfördes som en litteraturöversikt. Litteratur­sökningarna gjordes i databaserna Medline och Cinahl efter relevanta artiklar. Sökord som användes var relatives, experience, caregivers burden, coping, dementia, nursing home, placement, decision, Sweden, family caregivers. Sexton vetenskapliga artiklar analyserades med en kvalitativ innehållsanalys.

SammanfattningI denna studie undersöker jag vilken syn biståndshandläggarna och enhetscheferna har på avlönad anhörigvård och hur denna anhöriganställning påverkar situationen för de anhöriga. Jag väljer i min studie att fokusera på konsekvenser av anhöriganställning för en person som vårdar sin anhörig och som ingår i begreppet invandrare. Jag har använt mig av en kvalitativ studie och har intervjuat fem myndighetspersoner i Uppsala. I studien reflekterar och analyserar jag myndighetspersonernas åsikter med utgångspunkt i det teoretiska perspektivet KASAM ? Känsla Av SAMmanhang och Social utbytesteori.Resultaten visar på en utbredd negativ syn på anhöriganställning hos myndighetspersoner, detta grundar sig på deras mångåriga erfarenhet av anhöriganställning och de problem som anhöriga möter i dagligt arbete som till exempel tunga lyft, bundenhet, yrkets låga status, men mitt resultat visar också på den stora brist av information kring anhöriganställning som råder i Uppsala.

Cause-Related Marketing (CRM) is not a completely new phenomenon, yet an idea whose time has truly come. To have commercial organizations cooperate with charity organizations for mutual profit is a "win-win-win" situation. The company gets added value to its brand, the charity organization gets to collect more money that it otherwise wouldn't and the customer gains a feeling that he or she has contributed to the society.The purpose of this thesis is to study how a company, in practice, works with CRM marketing. How do they choose which charity organization to work with,what type of product is most appropriate to market with CRM and how is the CRM campaign designed? A theoretical model is then formed to answer these questions, after a thorough research of relevant theory on the subject.

CSR - "Corporate Social Responsibility" is a concept that in recent years has become of bigger importance for companies. Even at McDonald's, which quickly grew into today's 217 restaurants, with up to 430 000 visitors daily. We have investigated how the McDonald's CSR work has evolved over time, how it looks today and what has influenced this development. Things that have influenced McDonald's and led to their CSR work proved to be scandals and changes in legislations. The PR value of working with CSR has also increased and a lot of the CSR work has shown to be economically viable.

During last autumn I have been studying the conflict between Israel and Palestine, both through books and at place in the area. The purpose has been to evaluate and reflect over EAPPI`s achievement (Ecumenical Accompaniment Programme in Palestine and Israel) and how it`s related to the goals of the organization. EAPPI is an interesting organization, mainly because it stands as a third part in the conflict. I have used a qualitative method for interviews and observations. The accompaniers, whom I have interviewed, represent three of seven placements in Israel/Palestine.

This study examines the opinions of social workers regarding the social networks of people with a substance addiction. The intention was to get a more nuanced understanding of what characterizes a positive or negative social network, as well as which functions different types of social networks serve. Data were collected through qualitative interviews with seven social workers. More specifically the social workers were oriented towards working for social services with clients that struggle with substance abuse. The empirical material has been analyzed with a thematic analysis.

Sammanfattning Syftet med studien var att beskriva anhörigas upplevelser av att leva tillsammans med eller i närheten av en person som har drabbats av Alzheimers sjukdom. Studien utgick från ett socialt, fysiskt och psykiskt perspektiv. Studien byggde på 18 vetenskapliga artiklar som kvalitet granskades med hjälp av en granskningsmall. Artiklar söktes genom databaserna Academic Search Elite, Cinahl och Vård I Norden Online. Urvalskriterierna var att artiklarna svarade på studiens syfte, var skrivna på svenska eller engelska och publicerade mellan åren 2000 till 2008.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Background: Pervious research indicates that communication between patient and nurse has shortcomings. For the nurse, difficulties in care giving may emerge when the nurse and patient cannot understand each other. Research also shows that patients? participation in their care become more difficult by lack of communication. The care giving of patients who speak a different language is seen as a challenge by the nurse.

AbstractBackground: To have type 2 diabetes affects life situation and thus the experiences oflifestyle changes. Treatment of type 2 diabetes consists of adapting to new lifestyles and theirown involvement. Orem (2001) theory of self-care has been used as a kind of scientificfoundation. Aim: The purpose of this study is to describe the experiences of lifestyle changesin people with type 2 diabetes. Method: Systematic literature review of descriptive andinductive synthesis approach has been used.