The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Inom ramen för projektet ?Kiruna referenskommun? har Tekniska Kontoret gett i uppdrag åt Metria IT i Kiruna att utarbeta en applikation i ArcView för hantering av det kommunala VA-nätet. Uppgiften för detta examensarbete var att bygga en del av applikationen. Arbetet inleddes dock med en förstudie av alternativa system för ledningshantering. Bland andra kan nämnas KORDAB och Vabas/Duf vilka båda är specifika VA-program med ett omfattande antal funktioner.

Systems development methods has always been an important part of the systems development process. It affects not only the product, but also the organization itself. Today more and more companies are abandoning the more rigid traditional methods for the more flexible agile ones. A transition like this is bound to affect the product and the organization, but in what ways? Is it a difficult transition to make, and how does it affect social environment and dynamics? Does it change how people communicate information to each other? This study was conducted at a local branch of a larger international IT-company.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

Movie and literary tourism is a genre that has been recognized around the world for a long time but that has only recently got a grip on Sweden. More and more famous books are being cinematized and because of the success of these movies we can now walk in the traces of Wallander as well as the Millenniummovies.The focus of this study is mainly about the tourists? motivation when it comes to this form of tourism and the purpose is to try understand what needs come in to play when a movie and literary tourism attraction is chosen. The study objects are two movie and literary walks which are based on books and movies with a fictitious storyline.The performed research was based on a multiple strategy with the qualitative method - consisting of respondent and informant interviews - in focus and the quantitative investigation - in the form of an one-page questionnaire - more as a complement.On the basis of the most fundamental theory of motivation in general (Maslow, 1970) and the tourism research?s more specific travel motivation theory (Pearce, 2005), the conditions for movie and literature as sorts of tourism have been made clear.

This report is our Master thesis. Our work has taken place at a one-stop-shop in Sölvesborg during the spring of 2002. We have conducted ethnographical studies concerning the one-stop-shops frontdesk and telephone exchange. During these studies we became aware of some differences under which the daily work was to be carried out. When operating the switchboard the staff usually work alone and perform the tasks individually.

Uganda has the largest pig population in east Africa, and most of the animals are owned by smallholders. Infectious diseases among pigs have a devastating impact on the livelihood of these farmers, which are dependent on the proceeds from pig rearing. In a metagenomics study of the wild pig species bushpig (Potamochoerus larvatus), the porcine viruses Torque teno sus virus (TTSuV) 1and 2 and Porcine parvovirus 4 (PPV4) were detected. TTSuV1 and 2 are ubiquitous in the world?s swine population, and PPV4 has been found in USA and China, but neither of them has been studied in Africa previously.

Examensarbetet är utfört på Albin Components i Kristinehamn som med gamla anor inom motortillverkning och komponenter till motorer har specialiserat sig på transmissionskugghjul till tung fordonsindustri.Projektet har gått ut på att analysera ställtiderna på kuggcellerna 3, 6, 8, 5 och 7. Förutsättningen för att använda produktionsfilosofin Lean Production och dess bruk av små batcher är att ha korta ställtider. Ställtiden är den tid som en maskin står stilla under bland annat byte av verktyg inför körning av en ny order. Då inget produceras under ställ är det en spilltid och som all spilltid måste det reduceras till ett minimum.SMED- metoden (Single Minute Exchange of Die) är en metod för reducering av ställtid där stället delas upp i OED (Yttre ställ) och IED (Inre ställ).Analysen har till stor del kretsat kring tidsåtgången för mätning i mätrummet som är en stor del av ställtiden. Dessutom undersöktes möjligheten att minska tidsåtgången vid själva ställets utförande och kommunikationen mellan operatörerna och mätrummet.För att uppfylla målen har kvalitativa och kvantitativa undersökningar gjorts.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.

The forest owner cooperative has observed difficulties with keeping women as forest advisers/ buyers. This is a problem because the organisation wish to have both men?s and women?s qualifications. The organisation?s purpose in their equality and multiplicity plan is to increase the knowledge and awareness of equality and multiplicity, increase the credibility to the members and customers, and to be well prepared for the future need of qualifications. The purpose of this paper is to identify if there are any conditions that may limit female employees at this particular service.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around Skåne.