Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

This essay takes a closer look at femininity/masculinity, sexuality and queer time and place in Charlaine Harris? novel Dead Until Dark (2001). The essay?s theoretical framework consists of queer theory and skev theory. Skev is a Swedish word that translates loosely into strange or twisted.

The purpose of this study is to examine and compare librarian profession with different professional theories. The intention is to describe how the librarian profession meets the different professional criteria and to what extent the librarian profession can be said to be professional in expertise, service and autonomy. Nolin?s modern theory provides an opportunity to analyze occupational groups based on professionalized basic concepts. The analysis of relevant material showed that the librarian is a service profession with high skills, but does not hold a high degree of autonomy.

This master is a study of the co-operation between "Angered?s culture schools" and compulsory schools. In many reports of today one can see that there is a lack of co-operation between compulsory school and other cultural institutions. This master aims to study a ?good example? to see what makes it successful in the terms of organizational conditions, profession, authority and legitimacy as well as knowledge creation.

In this thesis we examine the relationship between board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

Purpose ? The purpose with this thesis is to examine how items can be distributed between stores inventory and an external warehouse. To achieve the purpose criteria that should be considered, how these can be prioritized and used when distributing items between stores inventory and an external warehouse will be examined.Method ? The study started by an examination of the theory that already exists within the subject. The already existing theory has then been examined in reality, on the furniture company IKEA Jönköping, where a case study with one channel has been performed.

The 1st of January 2009 a new goal was set for the emergency care in Stockholms läns landsting. This new goal stated that 70 per cent of the patients shall not spend more than four hours in the hospital when requesting emergency care. The processes in the emergency room at Södersjukhuset do not cope with this new goal. The authors studied the reasons for this and made suggestions based on the findings. The conclusions were that the emergency room should place doctors much earlier in the emergency care process or implement a system where specialists act as tutors to non-specialized doctors.

The purpose of this essay is to compare two investigationprojects /evaluationproject (BBICOHPeL) regarding theoretical anchoring and operationmethods. Important questions in our research has been: What from BBIC can be found in the OHPeL-project, what has become of the fundamentals in BBIC when they have been introduced into this new context, has the ecological development theory remained in the OHPeL-project, is it possible to say that the OHPeL-project is a further development, distortion or something completely different from BBIC. To find answers to our questions we have studied 17 protocols from evaluationmeetings in the OHPeL project. This led us to the results that BBIC in many ways are present in the project. There are also differences between the projects.

The purpose of our study was to look at the connection between theories, research work and concepts when it comes to teenagers and the testing of drugs. The theories we have used are Erikssons development theory, psychoanalysis and labelling theory. Concepts that we focused on for our study were youthculture, the search for identity and the testing of drugs. We did this by asking students, in ninth grade, to fill in questionnaire and interviews.Teenagers find themselves in a confusing stage in life and in a search for their identities they test many different things. The youthculture can be a contributing factor to them testing drugs.

Risk, som kan definieras som möjligheten att något oönskat ska hända, är idag ett omdiskuterat ämne. Det har blivit allt viktigare att företag kommunicerar information om sina risker och hur de hanteras. Det har visat sig att banker är mycket utsatta för risk och att banksektorn är instabil. De finansiella risker som banker ofta är utsatta för är kreditrisk, marknadsrisk, likviditetsrisk och operativ risk. På senare tid, och framförallt till följd av den senaste finanskrisen, har det tillkommit flertalet standarder som reglerar för en mer detaljerad riskupplysning.

The inequality and separation of sexes seen in organizations may lead to inefficient use of human resources. Therefor, a more equal organization could lead to higher productivity and efficiency. Inequality within organizations is a problem also for the society as a whole since who is chosen for a position is not depended upon merits, leading to inefficiency. To not reflect upon traditional division of labor and decision-making could also lead to an undemocratic and unjust society. The aim of this thesis is to explore women and men?s engagement a family business in an agricultural setting. Gender theorists argue that gender arises from the social situation in society.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

The purpose of this report is to present some of the market's façade panels and to do a survey of Masonite façade panels and compare. Therefore I have looked closer on potential competitors and studied their assembly method and properties. I will also propose suggestions on installing Masonite panels and improvements to the current carrying system. The carrying system for façade panels in general. Various key people in various areas of the construction industry have been interviewed. People with a wide knowledge of theory and with real work experience have been my main focuses too implement this survey.