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.

Platelet transfusions can be necessary during treatment of patients with thrombocytopenia or impaired platelet function. Platelet function in platelet concentrates (PC) deteriorate with storage time. Studying swirling is often used to control the quality of PC?s before transfusion but the method has some disadvantages. Therefore other methods can be useful, for example impedance aggregometry (IA, Multiplate® Analyzer) to measure platelet function.     In this study the change in platelet function over time was examined in buffy coat and apheresis platelets with IA where aggregation had been induced with adenosine diphosphate (ADP) and collagen.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

The aim of this study was to investigate emotions and emotion regulation of a downsizing in an industrial company. The sample consisted of persons who had experienced a downsizing but have kept the employment, within a same position or being transferred to another one. Data consisted of two focus group interviews, analysed by an inductive thematic analysis. The results have indicated that emotional reactions changed over time as well the emotional regulation did during the different phases. The groups differed in emotional reaction related to the time of decision regarding the retention of employment.

The use of spread spectrum signals has increased dramatically in military applications. Finding methods for detecting and positioning of these signals have become interesting research areas for signal intelligence purposes. One method is to measure the time difference of arrival (TDOA) that occurs when two receivers are synchronous and spatially separated. Based on the TDOA-technique an audio-demonstrator has been developed and implemented. This report describes the theory for how sound received in microphones can be used to extract information about the transmitter?s position from the measured time difference.

How schools handles threat and violence among pupils could have an effect on the surrounding world, since schools reflect society at large. This study attempts to explore how this is handled within two schools, one secondary school and one upper secondary school. How do the schools work with violence and threats amongst pupils? Who is responsible for what? Is this work based on school guidelines? Why/why not? The theoretical starting-points have been Lundquists implementation-based control-model and an organizational point-of-view using theories about open and closed systems, primarily Meyer and Rowans neo-institutionalism. To gain validity, the study has been carried out by way of triangulation, i.e.

Introduction: The number of hearing impairments in Sweden is increasing. The largest increase is seen in ages 25-44. There are reasons to believe that these impairments are noise induced. Leisure time noise is not controlled in the same manner that industrial noise is. An ongoing conflict between city council officials and rock club owners, musicians and music event organizers about sound levels at smaller live music clubs exceeding the national sound level restrictions created the need for an acoustic intervention project.

The aim of this study was to examine how some Swedish school counsellor?s describe their school social work and how they look at its content. Further more the aim is to look at what restraining and promoting factors the school counsellor?s experience in their working situation. The approach of the study is qualitative and interviews have been made with five school counsellors.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

There are no reliable, objective and simple methods today for measuring pain in horses. The purpose of this study was to evaluate and describe measuring of mechanical nociceptive threshold (MNT) values with a pressure algometer in clinically pain free riding horses at the riding school of Strömsholm. In this study there were 24 horses. Tape recording and electromyelografi (EMG) was used in an attempt to increase objectivity in the examination. MNT increased with age, however sex and colour had no influence.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

Lining techniques such as nap bonding and mist lining were developed in the late 20th century and have gained popularity alongside with the increased use of acrylic emulsions as adhesives. The ability of the adhesive to create a nap bond to the canvases without penetrating the fibers has shown advantages regarding reversibility. In addition, the use of moisture, heat and pressure is reduced, which can be advantageous for more sensitive paintings. These lining techniques have been included in several studies where reversibility, minimal intervention and respect for the individual requirements and problems of each object have been the focus. The adaptability of the methods has been confirmed and to further explore the adaptability, this study consists of three simpler application techniques with the adhesive Lascaux 303 HV on mockups.

Sectra Mameas is a medical technology company in an expansive phase that is planning to increase its volume capacity with 50 % in the beginning of 2009. This to be able to deliver the increased number of systems that the customers request. To be able to produce more units the takt time of the assembly line needs to be shortened. This could only be done by identifying and solving recurring problems. To be able to find the problems, create a common knowledge of which these are and eliminate them the production department of Sectra Mamea needs to visualize certainKey Performance Indicators (KPI) in the organization.