The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Suspensory ligament injuries are a common cause of lameness among sport horses. These injuries are expensive due to slow healing, extensive convalescence and high risk of recurrence. The prognosis has been reported to be everything from good to guarded depending on the size of the lesion and the location within the suspensory ligament. The purpose of this study was to determine how different factors such as age, use, and location of the lesion are associated with the final outcome after a suspensory ligament injury. Material: Hospital records of 27 horses treated for suspensory ligament injuries at SLU equine hospital in Skara, Sweden, between January 2002 and July 2003 were examined retrospectively.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The aim of this Master's thesis is to study how DIK (Documentation, Information and Culture), the major trade union for Swedish librarians, work with the status and professionalization of the occupation. The status is, as we see it, low and depending on several factors. They are among others: the knowledge base, how extended the research base is and the domination of women within the profession. These factors all work together to maintain the status and the prestige of the occupation at a low level. With the help and work of the trade union DIK the status can improve if the focus is right.

Today 70 percent of the people residing in nursing homes are undernourished. One way to avoid that an individual is affected by malnutrition it is a necessity that the meals is customized after special needs current among other things as energy and protein. Food record is a method that can be used to examine and evaluate if an individual is getting sufficient nutrition and energy to cover the daily needs. For those suffering from malnutrition it is recommended to eat energy and protein enriched diet.AimsThe aim is to compare the intake of energy and macronutrients in a group of elderly people living in a nursing home in southern Sweden before and after the introduction of an energy and protein enriched diet based on newly developed recipes.MethodsFood record was made during four days. Food record means that everything that is consumed by an individual is noted precisely.

AbstractBackgroundParkinson?s disease is a chronically not curable progressive disease that leads to different degrees of disability. Controlled studies on how patient education influences subjective health in Parkinson?s disease are lacking.AimThe aim of this study was to examine the influence patient education had on drug requirements and on subjective health status of persons with Parkinson?s disease.MethodologyA short form of Health Survey, SF-12, was used to measure perceived health. SF-12 was administered before and one month after patient education (intervention group; n= 48), and in waiting list control (n= 48).

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.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Social workers in this study describes various experiences of the assessments of interventions for children and adolescents. Social workers experience of the many different situations where an assessment of best effort must be made on the basis of BBIC, which is the Social Services investigation records. To make this assessment, the Social workers need social assistance and support of their colleagues and manager. Knowledge mixed with experience is also an important part when it comes to being professional and not let emotions control that could otherwise be happened when the social worker meets and builds relationships with clients. Social workers are also those who will decide which achievement the client needs from the needs.

This is a feasibility study that examines various aspects of building a wind farm on Malmön in Norrköping. The feasibility study deals with interests of conflict, park design, electrical connections, production calculation, financial calculations and operating- and timetable.The report is divided into two distinct parts. First a theoretical part, which deals with conflicting interests, park design and electrical connections. Second a part with simulations dealing with production calculations, and financial calculations.Opposing interests are mapped so that problem areas can be found, and help put focus on the right places at a future environmental impact assessment (EIA). There are a number of areas where planners have to assess on an EIA, this thesis point on the most important areas.

Diabetes mellitus (DM) is a relatively common endocrine disease in dogs and is more common in certain breeds than others, e.g. Nordic spitz breeds. Within the Swedish and Norwegian Elkhound population, female dogs are almost exclusively affected. The hypothesis in this study is that Swedish- and Norwegian Elkhounds develop DM during the progesterone phase of estrous (diestrous or pregnancy). Medical records from 51 female dogs of the breeds Swedish and Norwegian Elkhound were studied.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Bergvik Skog is one of the leading forest companies in Sweden who use airborne laser scanning for forestry information. They utilize laser data retrieved by the Swedish National Land Survey to describe the forest holdings and facilitate planning for thinning and final felling operations. However, the possibility to identify stands with clearing needs by using laser scanning data has not been tested in a large scale. The data used in the current study are field data from The Swedish National Forest Inventory in combination with laser data from the Swedish National Land Survey acquired in 2009. The collected data is used to find one or several laser variables that best describe the relationship of the field measured samples with clearing needs.