This is a study to see the relationship between earnings per share and dividends during a period of both boom and depression. The study will focus on companies listed on Stockholm stock exchange and see if they follow theories from the past and if the dividend is smooth over times with a fluctuant economy. To see this we had this problem:Is it a relationship between earnings per share and dividend during a fluctuant economy, also if there is a difference between the different Caps on Stockholm stock exchange?We studied 163 stocks of the 293 listed stock on Stockholm stock exchange during a period of 8 years. The study is focused on the time period between year 2005 and year 2012.

One fundamental principle in Swedish contract law is that passive acceptance does not constitute a binding acceptance of an offer. Still, business owners use the consumers unknowing of this, and form offers saying passivity will lead to a binding agreement. Business owners are thus trying to ?negatively bind? the consumer to agreements. There are rules prohibiting this kind of actions in the Swedish marketing law (MFL).In order to find out what constitutes this forbidden kind of agreement-entering according to the Swedish Market Court, an analysis of seven cases settled between 2002-2009 and concerning consumers in these situations, is made.

Due to the globalization and the changes in the market, companies have now realized the importance of a strong brand. This has led to the phenomena outsourcing. The relation between the branding consultant and his or her client has changed. Earlier the consultants worked as a single unit and were given a task to independently accomplish the assignment. Today there has to be co-operation between the two parties.

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.

The composing of new standards in the area of machinery safety is a continuous work which aims at writing standards that works as a tool for companies and enables them to control if the fundamental demands of security and health which is prescribed by law are reached. It is optional for the companies to choose if they want to use the standards. This report is written in cooperation with SIS and the study were performed within the technical committee SIS/TK 282. The report aims to investigating if the companies that choose to use standards see any economic advantages due to this work, how these advantages take form and where they originate. The main question formulation is how the profitability among companies that have adjusted their production to machinery safety standards are affected. The study was performed with an initial literature study which aimed at obtaining knowledge and an overview over the subject as well as investigate what former studies had resulted in.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

Today many companies and municipalities requires that their suppliers should have an environmental management system to work by. This might be one of the reasons to the increasing number of companies that today are implementing environmental management systems. Care of Haus is one of the companies that thinks that the benefits are bigger than the disadvantages, when it comes to environmental management systems, therefore they have made the choice to work with ISO 14001.The ISO 14001 standard is deified on the PDCA- cycle. PDCA stands for Plan, do check and act. Care of Haus choose to work with the ISO 14001 standard since it is a well-known standard for the companies that?s Care of Haus collaborates with and it is also well-known within their clienteleWithin this report an environmental investigation has been made.

In Sweden, many children in compulsory school attend after-school recreation centres. All children are offered local after-school recreation centre attendance in the age 6-12 during their parents? work hours. Our aim with this Master thesis is to investigate how after-school recreation centres can use libraries to stimulate children?s own interest to read.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models. The behavioural perspective adds further explanation.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

AbstractThis is the paper you should read if you want to know more about working in team. Teamwork is a way of working and it increases more and more among societies and companies today, but it is not quite clear what the diffrences is from working in groups. We have in this paper tried to clear out the differences between groups and team, and we have also tried to give an oversight of how to work in team in organizations. Cultures of organizations, leadership and power and also development of qualifications are big parts of an organization´s daily work, and we have explained these concepts from a teamperspective.We have, in this paper, done interviews with people that have been in contact with the central consepts that we use. And then we have analyzed their answers with help from litterature, which we have closely studied, thereafter we have presented our results.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.