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 focuses on men?s construction of feminism and gender and views on equality between the sexes. The purpose of the essay is met through interviews with eight men on their thoughts and constructions of these issues. The answers from the interviewed men were analysed with a radical feminist and gender perspective approach. The sources used in the analysis of the material, in the aspect of gender, were from the work of Judith Butler, Robert W.

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

The aim with this project was to investigate how research grants in Sweden are distributed inthe selected fields; natural science, medicine and life science. Our client Olink producesdetection kits for biomarkers and our goal with this study was to give an indication of apossible new market area for their products. Three foundations were included in the study;VINNOVA, Vetenskapsrådet (Swedish Research Council) and Stiftelsen för strategiskforskning (Swedish foundation for strategic research). Nearly a thousand research grantswere analysed which included a total of 4,92 billion Swedish kronor. Seven selecteduniversities were contacted; Chalmers tekniska högskola, Karolinska Institutet, Kungligatekniska högskolan, Linköpings universitet, Lunds universitetet, Sverigeslantbruksuniversitet, Uppsala universitet.

This report consists of two parts, out of which the first deals with the planning and designing ofa small house in the Swedish city of Huddinge, using the weather conditions of the Swedish cityof Malmö. The house has to be in accordance with the Swedish building- and constructionregulations, as well as with the limitations in energy consumption given.The house itself has to consist of at least two bedrooms, and blueprints of the house, variousconstructional elements, ventilation, sanitation and electricity have to be drawn. Calculations ofthese aspects also have to be made, to ascertain that the different parts function as they should,and that the dimensions are sufficient.The second part is called ?Allergy free home?, and investigates how indoor climate affects us,and whether it has changed during the last few decades. It also makes an effort to see whetherthe increase of allergies and asthma is correlated with possible changes in indoor climate, andwhether technical solutions might help to handle or even decrease the issues arisen.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

Title: Learning to read music notation on the guitar ? an analysis of various guitar schools on the market with added own examples. Purpose: To analyse currently available teaching materials on the subject of guitar notation on the market. A comparative analysis is made of five chosen books on the topic. Four criteria for the analysis of these five books are stated: 1) Structure and progression of the study of reading music on the guitar.

The purpose with this essay was to analyse the view of parental leave in the public and private labour market. How does the economical compensation affect the parent's use of parental leave, with focus on the fathers "earmarked" months? Were there any differences in private companies and public organisations? We chose to look at past research and theories about father/men's usage of "60 day parental leave" from a point of gender and equality perspective. In regard to our questions we preformed qualitative, semi structural interviews. We picked people at random to interview at both private companies and public organisations that had or had not extra economical compensations except what the social insurance office paid during parental leave.

This essay deals with the relationship between the influx to higher education and the situation on the labor market in Sweden. It also examines whether overeducation as a phenomenon is present among Swedish academics and if there is any obvious discrimination between the sexes. The Swedish government has an outspoken goal that at least 50% of every age group shall undergo an academic education. Therefore, they have expanded the possibilities ofobtaining one. We have used three economic theories to investigate the subject of this thesis and applied these on the statistics of 4 different educations.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

Modemarknaden idag är både global och komplex med många uppfattningar om var värdet iprodukten ligger. Produkten och företagets image är kraftfulla medel för att differentiera sigpå marknaden. Då ett företag väljer att expandera till en ny marknad är det generellt ett sätt attskapa nya marknadsmöjligheter och för att öka sin försäljning. Innan etablering på nymarknad är det viktig att identifiera sin målgrupp. På den konkurrenskraftiga internationellamarknaden ligger makten inte längre hos leverantören, utan hos kunden.Distributionskanalvalet spelar en stor roll i avseende att nå företagets tänkta målgrupp.

In efforts to strengthen local economies, business development programs are often a way in which governmental organizations and state affiliates try to facilitate innovation and successful entrepreneurship. There is a mutual interest from both the public and private sector that these funds are put to good use. Extensive research has been conducted with the focus of the general effect of public support programs. However, not much research has been done on what external factors affect the situation for receiving businesses. This study attempts to examine whether one specific such factor, the level of maturity on the markets that the recipients operate in, has a discernible effect on the needs for different types of entrepreneurial support.

The public sector in Sweden has in recent decades undergone a large change due to market and liberalism impact. This change has meant that marketing communication and its concepts have been adopted by administrative authorities. In this thesis, we used governmentality, social constructivism and an interpretive perspective to examine the staff at the County Administrative Board in Kalmar County and their experiences and opinions of the concepts ?customer? and ?trademark?. The study was designed as a case study with qualitative interviews.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.