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..

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Denna studie undersöker varför svenska finansanalytiker och fondförvaltare inte i så stor utsträckning deltar i International Accounting Standards Boards (IASB:s) standardsättningsprocess. IASB:s syfte är enligt det konceptuella ramverket att i första hand tillgodose de informationsbehov som användare av den finansiella redovisningen har. För att IASB ska kunna förstå användarnas behov anser IASB att det är viktigt att de lyssnar till och beaktar användarnas åsikter. Flera studier visar dock att användare är underrepresenterade i IASB:s standardsättningsprocess.Genom en litteraturgenomgång utvecklas modellen "Förklarande faktorer till lobbying i standardsättningsprocesser" genom att kombinera Vrooms (1964) förväntansteori med Verbas et al. (1995) "The Civic Voluntarism Model" som förklarar passivitet i politiska processer.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

The aim of this paper is to investigate how teachers in Swedish schools abroad reason about their work developing the Swedish language as the students live in a non-Swedish speaking country although going to a Swedish school. Furthermore the study intends to examine the teachers' attitudes towards the impact the Swedish language has upon the school. Research questions:What thoughts do the teachers signify in reference to the language development of the students?How do the teachers reason about the role of the Swedish language in the school?In order to answer these questions, qualitative measures has been used in terms of observations and interviews. The study is based upon a social constructivist perspective with the idea that reality is socially constructed.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

I will write about product placement in film from a Swedish point of view. This entails writing about Swedish films with different types of product placements, not only how they are done but also discuss how they succeed from a sales perspective. In my earlier work I have written about the product placement of watches. In this thesis I focus on the film series about the Swedish agent Carl Hamilton, since here you can see how Swedish film has developed during the past 30 years with regard to product placements. Both world politics and the concrete placements are illustrated in a clear way.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

The aim of this study is to with the help of my data, conduct statistic analyses about animal welfare mistakes and scarities, as a preventive measure for the public sector point of view and how farmers handle their animals in these cases, when and how these mistakes and scarities are likely to appear and in this way perhaps manage the existing problems. The aim of using judicial decisions of banning ownership and caretaking of animals according to the 29 § is that this judicial decision is the outermost fortification of animal welfare. In November 1938 the pro tempore investigator handed over a report with a proposition according the animal welfare legislation. Pro tempore proposed that the court should in some cases, be able to order a person guilty of cruelty against animals to a ban of owning or taking care of animals. This proposal unfortunately was turned down. The question about introduce a ban against owning or taking care of animals into the Swedish animal welfare legislation was again discussed in April 1967 at an interpellation debate in the parliaments second chamber.

This work consists of two studies. One is based on an inquiery to nurseries with production of woody plants, and the other on visits to gardencenters, primarily in Skåne but also in Stockholm. Inquieries where sent to 87 nurseries, 48 of them replied. The purpous of the inquiery was to make a thorough investigation of the ligneous production at the Swedish nurseries, what is produced and in what quantities. Within the inquiery was also a thorough look at the fruit tree production. This to be able to conclude what cultivars that are produced and how large part of that production that is certified according to the Swedish Board of Agriculture (SJV).

Background: Mental ill-health among adolescents is one of the most increasing public health problems in Sweden. Particularly girls suffer from mental and psychosomatic symptoms. The National Board of Health and Welfare recommend the DISA method as a preventive measure. Problem: Investigations has been done of the DISA method, but further investigations needs to be done. Aim: The aim of the study was partly to investigate how participants in DISA groups in two counties understand the method and its eventual effect and partly how their mood change, to contribute with knowledge to the development of the DISA method.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

The comprehensive purpose of this Master of Science thesis is to examine which fleetmanagement services for engineering vehicles, ?Fleetech? preferablyought to develop inorder to reach a broad market and meet the demands of contractors.Scanty explained, fleet management is the management of a company's vehicle fleet and theservices can include a range of functions such as driver management and fuel management. Inshort the thesis encompasses four sections:1.Survey of the general contractor industry: The survey has been preformed toevaluate the potential size of the market for fleet management services in the generalcontractor industry.2.Needs analysis: The needs analysis aim was to define what contractors tasks andgoals are, and to determine what functions they want and need from a system.3.The use of CAN and the technical premises: The prerequisite for developing asophisticated and generic system is that vehicle data can be accessed from the CANbuss.The use of CAN standards in construction equipment has therefore beenexamined.4.Specification: An explicit set of requirements have been set to be satisfied by a fuelmanagement service, based on CAN standard protocol J1939.Important conclusions: The use of CAN protocol standards are extensive and the prerequisitesfor developing elementary and CAN based services good. The services should be compatiblewith different manufacture?smachines.

ABSTRACTThis C-essay in political science is written by Ingrid Karlsson, autumn 06. Advisers: Gregg Bucken-Knapp and Susan Marton.? The identity of Tornedalen, a study about identities and its affect on the view of the Swedish state.?The purpose of this essay is to investigate the identification amongst the population in Tornedalen and if their identity affects the view of the Swedish state. I am going to look into how people from that region looks upon their identity. Do they consider themselves as Swedish, Tornedaling or Finnish? I have two research questions on this topic: 1) What does a person from Tornedalen consider their identity? 2) If the way the Swedish state treated Tornedalen, from around the middle of the nineteenth century to the middle of the twentieth century, has affected the way people from this region looks upon their own culture, and if the treatment has affected peoples view of the Swedish state.

Problemdiskussion: Mångtalet forskare har argumenterat för behovet av kreativitet i dagens problematiska organisationsklimat och med detta som grund har forskningen om kreativitet fått stor uppmärksamhet och utvecklats i nära alla tänkbara riktningar. Trots detta finns det ett område som fortfarande är mycket outforskat, nämligen det om kreativitet och styrelser. Då samband påvisats mellan styrelser och, de till kreativitet nära besläktade områdena, innovation samt intraprenörskap uppskattar vi emellertid att styrelsen har en betydelsefull roll också i skapandet av kreativitet.Syfte: Vårt syfte är att skapa förståelse för styrelsens roll i skapandet av kreativitet i den enskilda organisationen.Metod: Studien bygger på en flerfallsdesign och är genomförd med en kvalitativ forskningsstrategi och en abduktiv forskningsansats. Som undersökningsmetod användes kvalitativa intervjuer av semi-strukturerad karaktär.Slutsats: För båda fallföretag tolkar vi att styrelsen spelar en betydelsefull och främjande roll i den kreativitetskapande processen i den enskilda organisationen. Den av styrelsens formulerade roller som är av störst vikt i denna process hör vidare till området för strategi..