Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

Problem formulation: Recent results from the European Food Information Council?s consumer research on nutrition information and food labelling revealed that most consumers have little understanding of the nutrition information found on food products, feel that there is little authority regulating these matters and wish for a more trusted source of information and regulation and lastly it was found that consumers accept their limitations and have little motivation to even read or learn about nutrition information. Thus what are the reactions of the various legal authorities to this problem? How are food retailers and producers responding to the needs of the consumer? How are consumers then reacting to these two players in the industry and the changes they are making?Purpose: The purpose of this research is to gain new perspective and a better understanding of relationship between consumers, companies and legal instruments in relation to nutrition and health claim labelling of food products. Method: The nature of this multi-disciplinary research has led to the study of all three areas, business administration (containing consumer behaviour) and business law, which are contained in this paper.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

 AimThe purpose of this study is to compare and highlight the scope for research into outdoor recreational pursuits in Sweden and Norway. - What are the similarities and differences in the financing of research into outdoor recreational pursuits in Sweden and Norway?- What are the similarities and differences in forums for research into outdoor recreational pursuits in the two countries?  Method The method that has been used in this study consists of qualitative interviews in conjunction with an examination of the published material on the subject. The qualitative interviews have been conducted with six key figures in the field of research into outdoor recreational pursuits in Sweden and Norway where the aim was to obtain a comprehensive overview of the research undertaken in both countries. The examination of the published material has been used to complement the interviews, primarily with information from propositions and reports from relevant organisations and authorities.  Results  Financing in Sweden is spread over several different research councils and authorities where no one organisation has an express responsibility for research into outdoor recreational pursuits. In Norway, however, The Research Council of Norway is the prime source of research funding.

Virtual Design and Construction (VDC) is currently used more and more within construction design and planning as well as construction as a streamlining tool aiming to improve communication and decrease the number of construction defects. VDC is constantly developing, but what comes next? The augmented reality (AR) technology is currently not used within construction in Sweden but should be considered as the next step in line regarding the integration of reality and digital information. Using this technology design can become reality even before it?s actually built.The purpose of this study has been to carry out an inventory of the existing AR technology and its shortcomings, and also to identify possible applications within the construction phase.

Abstract:Objective: This study aimed at describing the health concept in the Swedish follow up programme for cerebral palsy (CPUP), with main focus on how aspects of participation is expressed in the agenda of the programme. Design: Document analysis: The home-page of CPUP was searched for three types of written material; references to the nature and aim of the programme, protocols used for data collection and abstracts from articles and reports on the list of publications. Within these all expressions of health, with bio-psycho-social understanding of the concept, were extracted and condensed with manifest content analysis. The meaning units obtained were linked to the International Classification of Function, Disability and Health ? Child/Youth (ICF-CY).

Context: During the 21st century several alarming reports have been published that deals with the depletion and pollutant of the earth by human interference. The earth is an ending resource and so are the mountains and bedrocks which are continuously mined in order to harvest its minerals. The idea behind Urban Mining is to (re)invent processes enabling further purpose for materials both from old deposits and new products providing secondary raw materials and energy. This thesis aims to investigate the challenges and opportunities of how firms and organizations can and will be able to strike a better balance between product-/service systems, economic growth and environmental stewardship in the context of Urban Mining as an approach. With the innovation of processes, technology, business- planning and creation in focus.Objective: How to future proof a business model for Urban Mining by the usage of business model design.Method: This thesis will be conducted using a case study approach, meaning that it will incorporate qualitative, exploratory and descriptive characteristics - aiming towards enabling both applied and fundamental research.Results: The result evaluates the business model element differences between traditional C&D industry and Urban Mining industry.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

What is the relation between literature and philosophy and what can we learn from it? Is there something about the novel and its language, fiction and narrative that separates it from philosophical litterature? In what way is knowledge about this useful to us, and is it possible to use fiction for the understanding of philosophy?This study makes an attempt to shed some light on the by no means obviuos distinction between philosophy and literature. The aim is to understand what, if in fact there is something that separates philosophy from literature, there is about the distinction that makes it possible for us to separate the ideas in literature from philosophical ideas, and in what way we can use the novel, or fiction in its widest meaning, to understand philosophy. When teaching philosophy you´re often required to make the abstract tangible. But if there´s a misconception about the distinction in what makes philosophical literature philosophical, then maybe there is something to learn from literature, or, at least, something about the fiction and its aesthetics, that makes it easier for us to relate to and understand, for example, the theories that are debated in moral philosophy.There are some philosophers who have used the form of fiction to make their thoughts on philosophical questions understandable.

Oestrus in dairy cattle has changed over the last decades; the intensity of oestrus has declined and the duration decreased. Several studies have shown that not all dairy cows stand to be mounted, and that oestrus expression in many cases may be characterized by other behaviours. The aim of this study was to investigate oestrus behaviour in a herd of todays? high producing dairy cattle. The study was carried out at Jälla naturbruksgymnasium in Uppsala during one week in January 2011.

Background: Intimate partner violence (IPV) is a large public health problem that foremost affects both women and children, nationally and globally. Several accessible reports about IPV and education for staff that in their occupation can meet battered people shows the importance of increased education for several occupational groups to decrease the large number of unrecorded cases.Purpose: The study explored how six occupational groups, in the municipality of Kungälv, related to IPV in their professions, were influenced by whether they had education in IPV or not.Method: We chose a quantitative approach, a cross sectional study. A questionnaire was constructed and handed out to 156 participations. The occupational groups were a section in a hospital, the police, the home care services, an elementary school, a pre-school and the public dental care. The answer frequency was 86 %.