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..

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Abstract  The development and onset of diseases such as cardiovascular disease (CVD) and Type 2 diabetes are closely linked to genetics and lifestyle factors including physical activity and diet. A cluster of metabolic disorders called the metabolic syndrome (MetS) is a high-risk factor in developing these diseases. Acording to the International diabetes institute, one fourth of the worlds adult population has MetS. These individuals are twice as likely to die from CVDs compared to individuals without MetS. Physical activity (PA) and exercise has been shown to provide a number of positive effects that are considered to reduce the risk of developing sickness and premature mortality among both men and women of all ages, independent of other risk factors.

The work with this paper began with a belief that the permission aspect plays acrucial part when it comes to consumers perceptions of marketing through E-mailand SMS - especially when it comes to advertising that is received through a devicethat the consumer has a strong personal relationship with. The questions to beinvestigated was: "How do users of computers and mobile phones feel aboutadvertisement received through E-mail and SMS?" and "In what way does the usersrelationship to the computer or mobile phone affect how they feel about theadvertisement?". The study was based on a questionnaire as well as an analysis of theresponses in combination with previous research on the subject.The results showed that the majority of the respondents from this papers surveywere found to have a negative attitude toward advertisement through both E-mail andSMS. However, the respondents turned out to have a slightly higher tolerance foradvertisement through E-mail than towards advertisement through SMS.

People with Down syndrome are living longer lives today thanks to medical science. These people with their families are in need of assistance from goverments and professionals throughout their lives. It is therefore important to understand how familymembers affected by having a person with Down syndrome in the family. In this paper we focus on the siblings' experience. This study aims to examine four women's experiences of what it is like to have a sibling with Down syndrome and how the respondents have developed their role and identity as siblings, and what strategies they have developed for this role.

This study aims at norming a new objective method to track and measure jaw movements in 3D (three dimensional) during chewing in the young adult population (n=41, age 22-30). Norm values of the range of movements and the duration were calculated. Intra and inter rater reliability was high. Masticatory efficiency among participants was evaluated with a two-colored wax, analyzed with picture analysis software. Regression analysis was used to calculate the relationship between movement and duration variables and masticatory efficiency.

In this study we examined co-workers experiences of having a previous colleague as their leader, which is relatively common. We made qualitative interviews with six social welfare administrators who had been through this situation at work. The questions had been concentrated at how they were affected by the previous relationship, what expectations they had, and their view of how the business had been handled by their leader. The result of these interviews has then been connected to two leadership theories. The conclusion of the study was that the experience of the situation differs.

The aim of this study was to develop knowledge about the social workers' importance for unaccompanied children's integration in the Swedish society. In order to investigate this we also have to distinguish other people who are important for the unaccompanied children. The method used in the study is qualitative interviews and we have interviewed four unaccompanied children and three social workers to reach the results. To analyze the results we have used symbolic interactionism and Antonovsky's theory about sence of coherence. The results showed that it is important for unaccompanied children to have access to significant people to integrate and they also have to learn values and attitudes which exist in the society.

The tourism industry in Sweden has expanded in recent years and the increasing industry has meant that customers are in need of a reseller for their trips abroad. Today there are three types of retailers available. These are : Traditional travel agencies , tour operators and online travel agencies.Online Travel agencies are the most modern online option for customers. Their existence has made it easier for the customer and reservation can be made anytime and anywhere. The competition has intensified between the three retailers and the traditional alternatives must find new ways to survive.

This Master?s thesis is about the public library development in a rural district, in this case Bergunda, a large rural district in Kronoberg?s County in Småland in Sweden, existing 1952 ? 1970. The main question is; how the public library develops in Bergunda large rural district 1951-1970. The main question is divided up in sub-questions: the district uniting in 1952 and 1971; personnel; lending; library housing and the public library structure. In 1952, there is one public library, Bergunda public library, and four study circle libraries.

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

The purpose of this essay was to study the family situation in connection to the absence of one parent due to participation in international peacekeeping and peace enforcement operations. Focus was on the temporarily absent parent's point of view. The study was based on five interviews with parents shortly after their returning home. The main questions has been how the parent described the child-parent relationship before, during and after the absence; the children's experience during this time according to the parent and the family's adjusting to and coping with the situation. Conclusions made from the study show that with a good stabile child-parent relationship and good parenting skills of both parents the families in this study were successful in coping with the situation.

This thesis investigates the relationship between economic growth and self-reported happiness in 45 European countries during the periods of 2011 and 2014-2022. In addition to economic growth, the effects of factors such as unemployment, health, and equality are also analyzed. Data has been collected from the World Bank and Our World in Data. To analyze these relationships, a fixed effects regression analysis and clustering are used, supplemented by tests for multicollinearity and scatter plots. The results of the study indicate that economic growth has no significant effect on happiness when our control variables are included in the analysis.

Poland has since 2021 dealt with the migration crisis at its border with Belarus and when the new government took power in 2023, many had high hopes for its management of the crisis. But the government has opposed the EU's migration policy and continues the strict migration policies of the last government, which earlier studies have theorized, if it?s sign of a securitization of EU?s own migration policies. This essay examines the experiences of activists who work at the border, by performing interviews and a thematic analysis regarding the Polish state?s handling of the migration crisis with the change of government in 2023 and how they see that it has affected Poland and EU?s relationship.

Seminariedatum: 2013-05-30Kurs: Mälardalens Högskola, FÖA300, Kandidatatuppsats i Företagsekonomi, 15hp.Författare: Sebastian Enlund & Daniel Kauppinen, Västerås.Titel: Hur används CRM i ishockeyklubben VIK Hockey vars organisation definieras som en hybridorganisation?Handledare: Angelina Sundström.Nyckelord: CRM, Customer Relationship Management, 7P, hybridorganisation .Syfte: Syftet med denna uppsats är att beskriva användandet av CRM i en hybridorganisation. Detta kommer göras genom att studera VIK Hockeys användande av CRM.Metod: En kvalitativ metod har använts för att erhålla empirisk data som sedan analyserats tillsammans med de teoretiska resonemang som legat till grund för denna uppsats. Studieobjektet i denna uppsats har varit elitishockeyklubben VIK Hockey.Slutsats: Den slutsats som togs fram i uppsatsen är den att elitishockeyklubben VIK Hockey inte använder sig utav CRMs fulla potential, det finns stora möjligheter för organisationen att förbättra sitt användande av CRM..