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.

This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.

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.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

The term euthanasia is derived from the Greek terms eu meaning good and thanatos meaning death, "good death". The penetrating captive bolt is an effective method of euthanasia, when use of drugs is inappropriate. The horse becomes immediately unconscious and falls to the ground. First after the blood is emptied from the body the horse is dead. The use of injectable euthanasia agents is a rapid and reliable method of performing euthanasia. The aim is to stop the flow of oxygenated blood to vital organs and tissues. The muscle relaxants may be used either in combination wih or following an anaesthetic dose of barbiturate, their use use as a sole agent is totally inhumane.

There is an ongoing discussion in Sweden about child perspective and child?s perspective.The municipalities? family law units are required to include these perspectives in their investigations. But how do they affect the outcome of custody investigations? This essay addresses that issue. I have looked at how much say children have and how much they participate in their custody investigations.

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.

In this essay I analyze the meaning of the concepts home and at home and the feeling of coming home. What is a home and what different interpretations are there regarding the concepts of home and being at home? What kinds of feelings are aroused by coming home? The world we live in offers great opportunities to travel, which in itself creates a perspective on the meanings of the concepts. The world we live in also forces people to move from their homes, families and countries due to various reasons, which creates various problems and a certain urgency concerning the concepts. I describe basic terms concerning the concepts, both regarding concrete definitions and more abstract notions, and then compare them with my own reflections.         Based on my writing project Coming home I discuss these questions in various ways.

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.

The child perspective is a complex area primarily because of its many ways of interpretation but also because children are considered to be less competent than adults. Our hypothesis was that adults in court-proceedings make decisions in the child?s place. The aim of this study was to investigate the judicial meaning of the child perspective in ?Socialtjänstlagen? (SoL) and ?lag om särskilda bestämmelser om vård av unga? (LVU).

The residential yard at Kvarteret Landsfiskalen 1, in the area Herrgården in Rosengård, Malmö was built in 1971 and has since then been reconstructed twice, in 1984 and 2008. The yard is found in an area which was built during the years 1965 ? 1974, a period in which the swedish goverment approved a decision to build one million homes, and much of the events in this particular yard is also typical for the process in many other areas built during the same period.At the original construction the design of the yard was entirely incused by the pressure in time and finance, one was under at that time, in order to over- come the housing shortage. The design it has nevertheless been given, reflects the esthetic ideals of that time well.The building of the area was barely finished when the swedish authori- ties started handing out grants in order to support the rearmament of the outdoor environment in the areas built during the so called ?million program?.