Utdelningar är ett relativt välkänt och utforskat område men ingen accepterad förklaring till dess påverkan på företagsvärde finns och tidigare studier tyder på att forskare till stor del har kommit fram till olika resultat. Men forskning kring utdelningsfrekvensernas betydelse och dess påverkan på företagsvärde är begränsad vilket leder oss in på ett område som är relativt outforskat. Syftet med detta arbete är att kvantitativt undersöka om utdelningsfrekvenserna påverkar ett företagsvärde.Undersökningen baseras på de två amerikanska listorna Nasdaq och New York StockExchange. För att göra studien så aktuell som möjligt grundar sig undersökningen på observationer mellan 2009 och 2013 och innehåller totalt 11 144 observationer. Bolag på den amerikanska marknaden använder sig av främst fyra utdelningsfrekenser: årliga,halvårsvis, kvartalsvis eller månadsvis.

Bakgrund: Företag har en stark påverkan på globala samhällsbeteenden och attityder. Ett företags ekonomiska styrkor och de val företaget gör har en stor inverkan på arbetsförhållanden, miljö, ekonomi och samhällen de verkar inom. Följaktligen är företagens sociala ansvar ett viktigt inslag i den sociala och miljömässiga utvecklingen. I och med att familjeföretag är den mest dominerande företagsformen i världen blir deras insatser betydelsefulla för miljön och samhället.Forskningsfråga: Varför väljer små respektive medelstora svenska familjeföretag att arbeta med CSR? Syfte: Syftet med denna studie är att identifiera olika CSR-arbeten som små respektive medelstora svenska familjeföretag arbetar med och utifrån det, undersöka varför dessa familjeföretag använder sig av CSR.

An effective Integration policy is important in Sweden while our government has decided and committed to be a country where everybody will be given the same opportunities. There is a greater awareness in today?s society of integration policy goals such as equal rights, responsibilities and opportunities for all. In a number of areas, however, the disparities between immigrants and Swedish-born citizens are still too large.The Swedish Riksdag decided on integration policy in 1997. The main task for this thesis will be to examine the motive behind the Government's decision to revoke immigrations policy and introduce integration policy.

The purpose of this study is to examine which aspects of blogs and blog design that are important to blog readers but also to find new ideas for blog design. From a qualitative standpoint we have examined how seven users experience that blogs design, structure and functionalities affects the general experience of the blog. The study also examines how the users wish to interact with a blog. During two design workshops we let seven active blog readers imagine and sketch out the design and functionalities they would like in a blog. We put this in relation to theories about the anatomy of blogs, methods of design, social navigation and virtual communities.The major finding is that the aspects most important to blog readers are navigation, structure and social interaction.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

At the beginning of the 21st century, youth unemployment is paid attention to by the Swedish government and media. A grand part of the unemployed youth live at their parents´ house because of economic reasons contrary to their primary goal to be able to make their own living. It can be argued that the young unemployed´ s social citizenship is inferior to working citizens´ social citizenship. The thesis will not deal with suggestions on practical solutions, but rather seek for theoretical answers to whether the responsibility for the young people referred to should be a responsibility of the State or of the family. Communitarianism is a relatively young theory which is interesting for this thesis because it sheds light on the dichotomy individual - community.

With this thesis I have examined the views of religion among six comparative religion teacherstudents, with the perspecitve of their life stories. I have also examined what stance they want to take due to their personal beliefs in their forthcoming teaching. To achive this I have used in-depth interviews among the six soon examined teacher students, and within the interviews I have had a particularly focus on turning points of the students? life stories. Later on I have used their turning points in an analysis with the hypothesis of ?Rites des Passage? and ?Structure and Anti-Structure?.In my survey I have found a significant relationship between the students? life stories - inparticularly their backgrounds and tourning points - and their views of religion.

The aim of this paper was to examine which discourses of women that could be found in Swedish policy documents concerning alcohol from the seventies until today. The questions asked were in which ways women?s drinking was described and how these descriptions could be analyzed and understood by critical discourse analysis and gender theory. The results indicated two main discourses, one replacing the other over time. According to the first discourse, most clearly expressed in the official report from the seventies, women were not consumers of alcohol to the same extent as men.

In primary school reading-books in Swedish language is something that students come across early in school and have done ever since the 1800s. After World War II there have been major changes in society. 1962 there was a school reform where the school turned into a nine-year system of compulsory education. That is why it is interesting to see what reading books contain with regard to notions of children, family and class and how the developments have been from the 1950s until the present time. This study aims to analyze and compare the different aspects of how notions of children, family and class are produced in the reading books for primary school for pupils in third grade, between 1950 and 2009.The research questions were:What are the notions of children, family and class in the reading-books?What differences/similarities exist in the reading books from the 1950s to the  recent decades?What could be the reason?I have chosen to apply qualitative text analysis originating in idea analysis.

This thesis aim to advance the Liberal Integrovernmentalism (LIG) developed byAndrew Moravcsik in order to order to explain how the European Court of Justice (ECJ) can make de facto EU policies diverge from what was originally intended by the Member States. More specifically it describes how the Posting of Workers Directive, Directive 96/71/EC, originally was created to shield certain Member States and their respective systems of regulating the labour market from pressure arising from the posting of workers form low-wage countries inside the EU. However, through a series of cases in the ECJ the de facto policy of the directive has changed and it is now in itself a potential threat against these systems. The Member States now find themselves caught in a ?Joint-Decision Trap?, unable to rectify the situation even though their original agreement has been turned on its head.

The aim of this study is through a policy analysis to illuminate the decisions that the EU has taken to respond to the terrorist attacks in the US, Madrid and London and through this analysis try to explain the problem of each decision and find out if these decisions might risk the individual rights of the European Union?s citizens.In order to reach this purpose the following questions are to be answered: In what way has the EU?s decision-making process, regarding its fight on terrorism, been affected by the terrorist attacks in Madrid and London? What consequences may the EU?s decisions against terrorism have on the individual rights?The method that has been used is qualitative studies of literature and the main material is overarching policy documents from the EU.The conclusions are that the bombings in Madrid and London have increased the speed of the decision-making process and more areas have been included in the union?s fight against terrorism. If individual rights are at risk by the union?s decisions there are reasons to be concerned. But my conclusion is that the European Union has to have strong and effective instruments to answer to the threat of terrorism..

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

The Swedish security policy has changed from stressing neutrality to embrace co-operation within the EU and other organisations. New threats like terrorism, boarder-crossing criminality and natural disasters require new ways to deal with this type of problems to protect the society. Since the beginning of 21st century the high Russian economic growth has made it possible for the country to play an increasingly role as a superpower on the international political stage. In the same time the democratic development has been replaced by an autocratic rule which has obstructed the Russian- European relations. From a Swedish security policy view the Russian political development is of importance and the picture of Russian as a threat has changed from 1996 to 2008/09.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The aim of this descriptive literature study was to describe the patients? experience of the need for social support and the choice of coping strategies during treatment for eating disorders. Further, the authors wanted to describe the relationship with the parents and also to highlight the caring relationship between nurse and patient. Results that came to light, concerning the patients? experience, were that patients with eating disorders, in a majority of studies, indicated a deficient social network.