The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

Ekobrott har l?nge funnits p? den kriminalpolitiska agendan och ligger h?gt upp p? samh?llets ?tg?rdslista. Revisorer ses i samh?llet som en central akt?r i att f?rebygga och bek?mpa ekonomisk brottslighet. Tidigare forskning indikerar d?remot att det f?religger ett f?rv?ntningsgap mellan revisorer och samh?llet om revisorers faktiska roll.

The aim of this thesis is to develop two idealtypes of politics to help serve as instruments in understanding and analysing the view on politics held by top civil servants in the municipality of Lund Sweden. The two ideal types developed here are symbolic sense making politics and rational instrumental politics. These two ideal types were applied to material from a qualitative survey to help bring out clear results and to help with the interpretation of the material The results of the study showed that the two idealtypes could not help to clearly categorize the civil servants views on management by objectives. But while categorizing the top civil servants views the important features of policy documents the ideal types were helpful. By using the ideal types I came to the conclusion that the view on policy documents was mainly characterized by sense making politics.

Denna uppsats undersöker effekterna av första generationens biobränslen, såsom bioetanol och biodiesel, på jordbruksprodukters prisnivåer både inom länder och internationellt ? samt dessa prisers vidare påverkan på svält i utvecklingsländer. En enkel sektormodell för utbud och efterfrågan, uppdelad i tre delmarknader, utnyttjas först för att illustrera och förklara biobränslens grundläggande kvalitativa priseffekter på jordbruksmarknader. Andra forskningsstudiers och modellers kvantitativa uppskattningar av samma skeenden granskas och vidareutvecklas. Den relativa andel hos senare tids prisstegringar (den så kallade ?matkrisen?), vilken kan tillskrivas biobränslens effekter, skattas med försiktighet: min uppskattning blir att i storleksordningen 10 procent av de samtida prisökningarna beror på biobränslen, med viss variation för enskilda produkter.

This study treats cultural policy, it´s view of the value of literature, and how this view varies within different fields of cultural policy. The aim of the essay is to find different competing approaches through an investigation of texts from three different fields within cultural policy. The fields investigated are: The publishing subsidy of the National Council for Cultural Affairs, which values above all quality literature. En bok för alla, concentrates on spreading quality literature to new groups in society. Centrum för lättläst, which values that the contents of a text are successfully delivered to, and understood by, the reader.

It is not unusual that women and children fall behind in development countries. It is not even unusual that these groups are exposed to all forms of discrimination due to the countries lack of capacity to erase poverty. We also know that women and children in a larger extent suffers from the shortage of proper health conditions. India is one of these countries. It is a country where women even before birth are exposed to discriminatory family planning.

This thesis aims at analyzing why the municipality of Flen, in the eastern part of Sweden, has experienced strong depopulation for the last forty years in spite of its relative vicinity to Stockholm. The study uses current theories on regional developement, population theory and theories on regional enlargment to help explain and to evaluate the different regional factors that affect the developement of Flen on the local level. The thesis is primarily focused on the subject of regional policy and strategies to meet regional depopulation. The study also gives a presentation of the strategies of major regional institutions as well as analyzing what impact regional policy have on local policy in the municipality of Flen.Interviews with local officials, politicians and other people representing the population of Flen were carried out to achieve a better understanding of the specific challenges that the municipality faces and of the measures that are taken to meet them. Regional policy in Sweden prioritises measures that promote regional enlargment to link the housing and labour markets together with the regional infrastructure.

For the past decades, culture has been given a role as a factor for local and regional development. But what is meant by development and in what ways culture can be of importance in this aspect can be unclear. This thesis examines the perception of the role for local and regional development of one specific cultural place and network ? the cultural cooperative Not Quite in Fengersfors, Sweden. I study the way the role as developer is expressed and interpreted in the discourse of the cultural workers who are members of the network and in the discourse of public cultural policy in the region Västra Götaland and in Åmål municipality.

Denna uppsats behandlar utkontrakteringar i offentlig sektor och som praktikfall har utkontrakteringen av äldreboendena Nibblegården och Ärtan i Lunds kommun valts. Själva syftet med uppsatsen är att få en uppfattning om vilka effekter som uppkommer vid utkontrakteringar. I uppsatsen diskuteras även vad som bör beaktas vid utkontrakteringsbeslut (eller återtagande av utkontrakterad verksamhet). Den innehåller också en analys av hur kontrakt mellan det offentliga och privata aktörer är utformade och hur utformningen stämmer överens med den ekonomiska litteraturen. Studien har visat på att det finns vissa skillnader finns mellan teori och empiri vad gäller kontrakts utformning.

The aim of this paper is to get a deeper understanding if research about international relations has any practical meaning. The main focal point is about the importance of the scholar idea soft power, and its meaning on foreign policy actions through expressions. A quantity and quality method is used. The point of the main theory that concerns international relations takes a rationalistic perspective, and expands it to the notion that ides can have an impact on policy outcomes. Three different types of research utilization can be traced to determine in which way an idea is getting implemented.

Kvinnors och mäns relativa vilkor på arbetsmarknaden är intimt sammanknippade med fördelningen av betalt och obetalt arbete inom hushållet. Denna fördelning kan påverkas genom ekonomiska incitament och familjepolitiken har en viktig roll i detta sammanhang. Sverige står nu inför en familjepolitisk reform, bestående av ett vårdnadsbidrag, en jämställdhetsbonus och ett skatteavdrag för hushållsnära tjänster. Denna uppsats diskuterar dessa reformers förväntade effekter på tidsallokeringen inom hushållet och hur dessa effekter kan förväntas skilja sig mellan olika socioekonomiska grupper. Den teoretiska ramen utgörs av Gronaus tidsallokeringsmodell och en hushållsmodell utformad av Blau et al.

Ekobrottsmyndigheten uppger i en rapport från december 2005 att den ekonomiska brottsligheten har ökat de och kommer att öka framöver. De senaste årens redovisningsskandaler i Europa och USA har satt revisorn och finansiell revision i fokus. Förtroendet för revisorer har skadats och revisorns oberoende har därmed ifrågasatts. Syftet med vår uppsats har varit att öka förståelsen för vilka skyldigheter och möjligheter revisorn har idag att upptäcka och motverka ekonomisk brottslighet. Studien begränsar sig till att omfatta externrevisorer i Sverige och de ekonomiska brott han har möjlighet att upptäcka vid en traditionell revision.

This Bachelor?s thesis examines and describes the governmental cultural policy in Sweden. The relation between the state and the market in society is in focus. Earlier research is used to describe the development of cultural policy in Sweden after the world war two until today. Two governmental bills are examined and described, one from 1974 and one from 2009.

The topic of this thesis is immigration policy in the European Union with focus on the Schengen cooperation and illegal immigration. Immigration policies and other policy areas such as asylum and refugee policies have become hot topics on the EU agenda in recent years. Partly because of cooperations like Schengen, but also because a need of a common immigration and asylum policy has emerged.The purpose of the thesis is to give a better understanding of the relations that might be found between illegal immigration to the EU and the Schengen cooperation. Schengen plays an important role in dealing with international migration in the EU and will probably continue to do so in the future.The thesis is a comparative case study with Spain and Germany as the two specific cases. Their national immigration policies are examined and put in relation to the Schengen cooperation.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.