The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.

Japanese encephalitis virus (JEV) is a significant vector-borne zoonotic pathogen, causing devastating encephalitis in humans. Its geographical range includes a majority of Asian countries and has also been recognized in some western Pacific areas. The main vectors of JEV are mosquitoes belonging to the genus Culex. Birds and pigs function as hosts and virus amplifiers, whereas humans are accidental hosts. Japanese encephalitis is commonly regarded as a rural disease.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Vi använder oss dagligen av ett rikt bildspråk med hjälp av t ex metafor. Senaste forskning har visat att bildspråket har en stor betydelse i vårt sätt att tanka och kommunicera med varandra. Samtidigt är bildspråket betraktas som en slag avvikelse i vårt sätt att kommunicera och tänka som anser ske på en bokstavlig nivå. Jag blev intresserad av att utforska denna dikotomi och i en viss mån ville jag gestalta den i mitt projekt. Jag ville undersöka om det finns ett sätt som anses vara mest effektiv för att remediera en poetisk text till ett visuellt medium.Jag skapade två filmer med ett identiskt ljudspår som innehåller en musik komponerad för en poetisk högläsning.  Genom att förhålla mig till textens innehåll på olika sätt i skapandet av mitt bildmaterial försökte jag undersöka frågan och även utforska om manliga och kvinnliga deltagare skiljer sig åt i deras respektive mottagande av de två filmerna..

Syfte: År 2010 avskaffades revisionsplikten för de minsta företagen i Sverige. Trots att det har gått fyra år sedan dess, så är Sverige ett av de länder som har de lägsta gränsvärdena för frivillig revision i Europa. År 2013 presenterade EU ett nytt direktiv gällande dessa gränsvärden. Det pågår sedan dess diskussioner kring revisionsplikten och regeringen har startat upp en utredning huruvida EU:s redovisningsdirektiv skall införas i Sverige eller inte. Syftet med denna studie är att undersöka vilka effekter en höjning av gränsvärdena för frivillig revision kan få på redovisningen.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The aim of this undergraduate thesis was to formulate advices regarding the use of field beans, cultivated together with spring wheat, as whole-crop silage in feeding to dairy cows. In the thesis, optimal harvest time of the field bean/spring wheat crop, as well as the feeding value and the fermentation quality, was studied. On the research station at Röbäcksdalen in Umeå field bean/spring wheat (70 % respective 30 % of normal seed rate for the pure crop) and pea/oat (70/30) was grown in field experiments both 2002 and 2003. The following year, 2004, the pea/oat crop was excluded and instead field bean and spring wheat was cultivated in three different mixed ratios (field bean/spring wheat; 100:0, 70:30, 30:70). Every year the crops were harvested at four different development stages and the green forages were used in ensiling experiments.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

How projects are managed can have a big impact on the project`s result. There are different types of frameworks on the market whose purpose is to help project leaders to pursue a successful project. Those frameworks focus on larger product development projects and both the literature and companies have addressed that the frameworks are too comprehensive for smaller product development projects. They have therefore asked for a framework that is more suitable for those smaller projects. To complete a project on time and to the planned cost is important in both larger and smaller product development projects.

Bactiguard is a Swedish company within the field of medichal technology. The company has been very prosperous since it was founded in 2005 and was electedÅrets MedTechföretag 2008 ?MedTech Company of the year 2008. According to a definition by NUTEK, Bactiguard is still considered a minor company ? despite high market value and international expansion.

Bakgrund:Fram till den 1 juli 2010 var det obligatoriskt för en såväl grundutbildningsstudenter som doktorander vid universiteten i Uppsala att vara medlemmar i en studentnation (nation). Nämnda datum avskaffades obligatoriet och medlemskapet blev därmed frivilligt.Syfte:Syftet med denna uppsats är att undersöka och belysa vilka konsekvenser nationsobligatoriets avskaffande har fått och kan komma att få för studenterna, universitetet och nationerna i sig.Metod:I denna uppsats har jag, med det civila samhället som teori, undersökt vilka konsekvenserna av nationsobligatoriets avskaffande hittills är och kan komma att bli på sikt. Studien har genomförts genom litteraturstudier, en enkätundersökning bland studenter och genom intervjuer med representanter från nationerna och samarbetsorganet Kuratorskonventet.Resultat/slutsats:Tre år har nu förflutit sedan obligatoriet avskaffades och än så länge är medlemstappet mycket litet. En positiv konsekvens som avskaffandet har fört med sig är att nationerna har knutits närmare varandra och valt att samarbeta i allt större utsträckning.De senaste åren har organisationer inom det civila samhället utsatts för högre krav gällande professionalisering och byråkratisering. Vissa krav skulle ställts oavsett om nationsobligatoriet hade avskaffats eller ej medan andra är mer sammankopplade med avskaffandet, vilket kommer sig av att konkurrensen med andra företag och organisationer i Uppsala har ökat.

ProblemformuleringVarför och vad gör revisionsbyråerna för att behålla personalen och hur upplevs detta av revisorerna?SyfteUppsatsens syfte är att undersöka varför och vad revisionsbyråerna gör för att behålla personalen och hur detta upplevs av revisorerna.Metod Uppsatsens metod är en förklarande undersökning som grundas på den positivistiska ansatsen och där vi utgår från den deduktiva metoden. Med tidigare forskning som grund har vi utvecklat en bild över vår teori. Teorin omfattar 24 underhypoteser som tillsammans ska svara på huvudhypotesen. Den empiriska metoden består av ett icke sannolikhetsurval och en enkätundersökning omfattande 12 kontorschefer och 169 övriga revisorer (varav 9 resp.

E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.

Since the 1990?s Open Access has developed into an alternative model for scientific publication. Today an increasing political interest in promoting Open Access is commonly channeled through the implementation of policies by research funders. However, in the scientific community the uptake and acceptance of the model has been of notably different character.This Master?s thesis examines the understanding of and attitudes towards open access among eight senior Swedish researchers and how these have been affected by the implementation of the Swedish Research Council?s Open Access-policy as implemented in 2010.