Syfte: Studien syftar till att undersöka ifall företag delar ut för mycket av sina vinster. Metod: Data har hämtats från Thomson Reuters Datastream, Multipl och Crunchbase för att sedan sammanställas i Microsoft Excel. Regressioner på den sammanställda datan har sedan körts i STATA. Teoretiska perspektiv: Den bakomliggande teorin utgörs av den effektiva marknadshypotesen, utdelningar och aktieåtPurpose: The study aims to investigate if companies are paying too much in dividends to their shareholders. Methodology: Data was collected from Thomson Reuters Datastream, Multipl and Crunchbase and then compiled with Microsoft Excel. Regressions of the compiled data were carried out in STATA. Theoretical perspectives: The underlying theory consists of the efficient market hypothesis, dividends

Läkemedelsindustrin är beroende av patent. Rätten till patent möjliggör de nödvändiga investeringar i forskning och utveckling som krävs för att utveckla nya läkemedel och få ut dessa på marknaden. Detta gynnar både konsumenter och samhället i stort. De största läkemedelsföretagen investerar i forskning och utveckling, och är därmed de primära innehavarna av läkemedelspatent. Samtidigt som de störThe pharmaceutical industry is dependent on the granting of patents. Patents make it possible for pharmaceutical companies to invest in the necessary R&D to bring new drugs to the market. This benefits consumers and the health care sector at large. The biggest pharmaceutical companies invest in R&D, and as a result are the major holders of pharmaceutical patents. While the big pharmaceutic

Studiens hypotes är att institutionell kvalitet påverkar BNP-tillväxten mer vid en gemensam valuta än vid en självständig valuta. Detta eftersom länder i en valutaunion inte i lika stor utsträckning har möjlighet att använda sig av valutaverktyg för att stabilisera sina ekonomier. Hypotesen grundar sig i att institutioner är viktiga för tillväxten, vilket i studien lyfts fram genom framstående for

Crises today are a constant threat to organizations and are likely to cause major consequences for the organization, its members and other stakeholders affected by the event. Most of the previous research on crisis communication has focused on the urgent crisis phase and organizations' efforts to restore its reputation. Only recently has research begun to engage in proactive crisis communicati

Idag har vi tillgång till fler informationskällor än någonsin tidigare. Dessa källor ger olika versioner av hur verkligheten ser ut och vad som är sant eller falskt. I februari 2017 uttalade sig USA:s president Donald Trump om Sverige och det svenska flyktingmottagandet vilket ledde till global uppmärksamhet kring situat- ionen i Sverige. I den här kandidatuppsatsen studeras vilka bilder som kommuToday, we have access to more information sources than ever before. These sources give different versions of reality and of what is true or false. In February 2017, the President of the United States, Donald Trump, made a statement about Sweden and the Swedish reception of refugees, which led to global attention about the situation in Sweden. This bachelor thesis examines which images that are bei

This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. The initial aim of the VAT system was to operate as if all the transactions occurred in one single country; howe

Studies have shown social work to be a demanding profession, where workers are at great risk suffering from burnout. Interventions to prevent burnout and build resilience in the upcoming workforce is therefore emphasized. The aim of this study has been to explore how educators view the need for social work students to be prepared for the emotional demands of social work. The study was carried out

Previous research show, people interpret others through their pre-understanding and stereotypical beliefs. Rape crimes are periodically debated in the Swedish media. The debates often elucidate laws incapability to manage the complexity of rape, focusing on the women as the injured party. The purpose of this study is to highlight the Swedish district court’s conceptualization of the defendant in r

Bakgrund: En av de stora utmaningarna i Sverige idag är bostadsbristen. För att få fram fler bostäder är konvertering av kommersiella lokaler till bostäder ett alternativ. En konvertering av en kommersiell lokal med hög vakansgrad kan skapa mervärde för fastighetsägaren samtidigt som konverteringen bidrar till samhället i form av nya bostäder. Sådana konverteringsprojekt genomförs inte i särskilt

The purpose of this essay is to investigate how organizations working for people with mental illness regards mental illness and the situation for people with mental illness in relation to society. Using the method of idea- and ideology analysis I examine websites and documents produced by the organizations. In addition to this material I also use two focus group interviews, which I’ve conducted on

Denna studie syftar till att öka kunskapen om hur organisationer kan använda em-ployer branding i sin kommunikation för att attrahera ny talang. Tidigare forskning kring extern employer branding är huvudsakligen fokuserad på arbetskraft som redan är etablerad på arbetsmarknaden, och dessutom finns mycket få studier i en svensk kontext. För att bidra till ökad kunskap i strategisk kommunikation ochThis study aims to increase the knowledge of how organizations can use employer branding communication to attract new talent. Previous research on external em-ployer branding has been mainly focused on employees already established on the labour market and there are very few studies performed in a Swedish context. To contribute to increased knowledge in the field of strategic communication and em-

The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter cal

The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. The wage remuneration rule may increase the amount of dividend that the a

Mosel is Germany’s oldest wine-growing region. This study analyses how authenticity is presented in the practises of wine tourism in this region. The analysis includes an operationalisation of interviews with local vintners, gastronomes, and marketing agents, as well as a content analysis of marketing material gathered at the destination. A model for operationalisation has been constructed specifi

Food insecurity is a persistent challenge in the developing world, particularly the Sub-Saharan African region. Based on the latest report on the state of the World Food Insecurity, an estimate of 28% of the population in the Sub-Saharan Africa is recorded to be malnourished. This enduring challenge, therefore, requires further studies to shed light on the underlying causes of the problem and find

Patienter på intensivvårdsavdelningar vårdas ofta i flerbäddsrum och studier har visat att både patienter och deras närstående upplever brist på privatliv med både vårdpersonal, medpatienter och deras närstående runt sig. Bristen på privatliv kan upplevas problematisk och hindra kommunikationen mellan patienten och dennes närstående. Syftet med studien var att belysa närståendes upplevelser av att

The aim of this thesis is to uncover under what conditions humanitarian NGOs and development NGOs are most likely to cooperate. Of particular interest are the dynamics of cross-mandate cooperation within protracted crises. In the light of a changing humanitarian landscape and the current international advocacy for the implementation of a ‘humanitarian-development nexus’ the relevance of the topic

År 1997 populariserades begreppet personligt varumärkesbyggande. Sedan dess har vår värld förändrats, och förändras fortfarande, med hjälp av teknologi, digitalisering och sociala medier. Att bygga och hantera sitt personliga varumärke är något som idag till stor del sker online. De som anses röra sig bekvämt och vant på sociala medier kallas digital naturals. Mot denna bakgrund ämnar studien utviIn 1997, the concept of personal branding was popularized. Since then our world has changed, and is still changing, with the use of technology, digitization and so-cial media. Constructing and managing one's personal brand is something that to-day largely occurs in the online environment. Those who are considered comfor-table in, and accustomed to, the social media environment are referred to

The thesis aims to articulate collective social rights within the Turkish Constitutional History in the light of European Convention of Human Rights and International Labour Organization Standards, in particular Freedom of Association and Protection of the Right to Organise Convention (C87) and Right to Organise and Collective Bargaining Convention (C98). This thesis is asking the issue of how the

Kommunalt arbete för privat konsumtion som inte hotar klimatet. Ska Sverige nå de utsläppsmål av växthusgaser som krävs för att förhindra en global katastrof i form av ökade temperaturer på vår planet, måste den genomsnittliga svensken minska sina totala årliga utsläpp till vad som idag motsvarar en flygresa tur och retur till Thailand. För att möjliggöra de stora samhälls- och livsstilsförändrinThe Swedish Environmental Protection Agency has come to the conclusion that Sweden must cut their greenhouse gas emissions by around 80 % until the year 2050 for it to be possible to meet the climate targets set by the UN. This study aims to show what role the municipalities in Sweden play in the transition of the society to sustainable levels of emissions, focusing on private consumption. The pur