Incentive programs are one of the most important strategies that a corporation has in order to achieve its major policies and goals. The purpose of this paper is to identify these goals and their function, so that we later can analyze the incentive system?s effectiveness. The paper?s focus is on Max Hamburgarerestauranger AB?s incentive system, that is directed to the managers of all of its restaurants.We had interviews with the CEO, as well as the head of the Economics Department of Max H.

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.

Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.

Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.

The aim of this study is to analyze the justification of a financial incentive that rewards students who rapidly finish their studies within the language education ?Swedish for immigrants? (sfi). Thereby, we want to see what assumptions are made about the students, and relate this to experiences of the education at a local level. We applied a text analysis on a government bill about the incentive, which showed that the deficiencies in the education are said to be caused by the students? lack of effort.

The purpose of this paper is to perform an in-depth analysis on how the events that took place in Skandia AB during the end of the 1990s have been portrayed in media, and how this has affected the general debate concerning bonuses and incentive plans. The paper studies relevant newspaper articles published in Sweden?s largest business newspaper, Dagens Industri (DI), over a period ranging from 2002 to 2008. The major findings of this paper include that bonuses are widely used as incentives in Swedish companies and that the issue of bonuses as an incentive form has lead to a prevalent debate. Furthermore, the questionable events that took place in Skandia AB during the end of 1990s have affected the general debate concerning bonuses.

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..

It exists today a widespread interest for employee satisfaction, much effort are used in companies to achieve job satisfaction within their employees. One theory that has received a great deal of publicity is Hackman & Oldhams Job characteristics model which addresses the question of how companies can provide job satisfaction through organizational change. The foundation of the theory is that five core job characteristics are responsible for creating job satisfaction. The purpose of this paper is to study these characteristics through the employees and their boss and to determine how they believe these characteristics to affect employee satisfaction. The paper focuses on a company located in a branch widely known for low employee satisfaction.

This essay investigates employee buyouts and does so from a number of different perspectives. Employee buyout is a term that describes a way of ending an employment through an agreement where the employee gets a sum of money in exchange of leaving their employment. Technically it is neither a resignation, since the employee gives up the employment in exchange of money, nor a dismissal since the employer does not have legal grounds for dismissing the employee. Employee buyout is not an illegal way to end an employment, as long as it is the result of a mutual agreement between the employer and the employee. In this essay I investigate and analyze employee buyouts in relation to 7 § in the Swedish employment protection act, and also Swedish employment protection in relation to regulations from EU regarding employment protection.

The purpose of this case study is to examine and analyze CEO: s and the sales departments incentive program of the case company. Also to find out if the present incentive program is effective.The survey is a case study where a combination of qualitative and quantitative approach has been used. Relevant Theories is applied on the empirical material..

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..

Title: Reward systems and Commitment-A study of Eniro 118 118, Ernst & Young and Henses men'sfashion.Authors: Marlene Backlund, Vida Miraftab & Marcus SvenssonSupervisor: Arne SöderbomCourse: Dissertation 15 ECTSKey words: incentive programs, commitment and justicePurpose: The purpose of the study is to learn about the relationship betweenrewards and employee commitment in the case companies.Method: We have chosen to design the study, from a hermeneutic visibleway, and the essay approach is abductive. Study research methodis qualitative. We have chosen the method of interview in the casestudy. Theory: The thesis theoretical framework is separated into two main parts,incentive systems and commitment. The chapter is summarized ina model.Empirical method: A total of nine interviews conducted, three interviews in three casecompanies.

We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

The purpose of the present study was to get further knowledge about the relationship between transformative and transactional leadership in the context of employee ?s well-being, as well as the relationship between the components of respectively leadership and employee?s well-being. The study also aims to gain knowledge about previous research on the transformational and transactional leadership and employee well-being and if it?s applicable in the Swedish culture. The few studies that studied the relationship between transactional leadership and the well-being of employees have found a negative relationship or found no relationship at all.

We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.