Syfte: Vårt syfte är att analysera vilken inverkan kulturella skillnader har på kontrollfaktorn som är en del utav transaktionskostnader i den operationella fasen av outsourcing processen. Empiri: Flash AB, en svensk detaljhandlare och Fuda Industrial Ltd, en kinesisk tillverkare, har blivit intervjuad för att ge oss ett kulturellt perspektiv angående deras relationshantering. Slutsatser: För att kunna hantera kulturella relationer mellan två skilda kulturer, som den svenska och kinesiska, måste båda ta hänsyn till varandras värderingar, beteende och attityder. Kulturell intelligens är ett sätt att uppnå detta. Resultatet av en stark integrerad relation i den operationella fasen i en outsourcing process, har direkt påverkan på transaktionskostnader.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data. I have also studied company reports, closely related literature, articles and papers on the Internet. Conclusion: My conclusion is that the company in this study based the decision to open a branch in Japan on the demand from one big customer and the potential to grow globally.

Agile systems development has in recent years become very popular, and many companies today claims to be working agile. At the same time there are studies about agile system development that indicate that there are difficulties in fully adopting the agile way. The purpose of this qualitative study has been to examine how true Swedish IT-companies conduct their agile system development compared to agile theory, and we have specifically for the purpose of the study designed a framework that has been used as an analytical tool. The framework helped us to maintain a structured and objective approach when we examined the participating companies and their practices. The study showed that there were differences regarding how true to agile theory the different companies conducts their agile projects, and that the differences in part depends on how long the companies have been working agile.

INVID Jönköping AB är ett IT-konsult bolag. De ingår i INVID-gruppen som totalt sysselsätter drygt 140 personer och finns representerade på tio orter i Sverige. De är verksamma inom ett flertal IT-områden, däribland utveckling och anpassning av webbapplikationer. Företaget har under en tid arbetat med att utveckla ett webbpubliceringsverktyg, INVID Publisher.NET. Små- och medelstora- företag erbjuds en komplett webbportalplattform med Content Management System/Customer Relationship Management (CMS/CRM) funktionalitet sammankopplat med webbhotelltjänster som företaget erbjuder.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Dagens företag, vars utbud alltmer karaktäriseras av tjänster, måste lära sig att anpassa sig till denna nya kundorienterade värld. Idag har kunderna stort utbud av varor och tjänster vilket innebär att företagen måste anstränga sig extra hårt för att ha nöjda och lojala kunder. Att ha nöjda kunder innebär inte automatiskt att dessa kunder är lojala. Kundlojalitet är viktigt för att företaget ska fungera på lång sikt. Syftet med uppsatsen är att se vilka slutsatser som kan dras om kundlojaliteten hos Bergslagens Sparbanks privatkunder i relation till hur nöjda de är.

An industry in distress was the breeding ground for a noted pricing strategy, labeled name-your-price. The industry was the music industry and the pricing strategy bears reminiscence of how medieval buskers earned their living during the dark ages; by letting the customers decide how much the good was worth, embodied by a thrown coin into a hat or similar collector. Translated into the contemporary corporate environment of today, where technical innovations provides access to the intellectual property for free, a few mighty economic actors have once again turned to the strategy were it all started; letting the customer set the price. The hat has been replaced by a box for your credit card number and the live music by a MP3 file, but the similarity is striking. The business model have been applied in other industries as well with various levels of success, thus the purpose of this thesis is to set up a framework for where the name-your-price strategy is applicable.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Our purpose with this research has been to obtain a deeper insight and understanding for the phenomenon and term ?weekday-luxury.?Through our research, we have found a link between value, service, brands and consumer behaviour into a relationship that we termed ?weekday-luxury.? This link of values is particularly interesting to us and we are curious about the underlying motivation to ?weekday-luxury? and the driving forces underlying the phenomenon. We have noticed in society that people need something extra in their daily lives and we attempt to speculate where their perceived value lies through the concept of ?weekday-luxury." Our goal is to determine a deeper understanding and insight into this phenomenon and how it meets our needs through an identifiable pattern. We also analyze the nature of ?weekday-luxury? and its meaning.

Previous research and patient complaints to the Swedish Patient Support Committee shows that there is a lack of substance in the patient-nurse relationship. This may suggest that it can be difficult for health care to live up to health-care law which requires it to be of good quality, based on dignity and respect and designed so that the patient is an active participant and can make their own decisions when it comes to their health care. For a better understanding of what a dignified patient-nurse relationship is, this study aims to clarify what the patient values as good patient-nurse relationship and describe how they have experienced the patient-nurse relationship during their stay at an emergency care department. The study is a descriptive cross-sectional study with a quantitative approach, where the population consisted of patients who were cared for at an emergency care department in the County of Västmanland, Sweden during 2007. The sample consisted of 93 patients which were asked to answer a questionnaire.

Effektiv kundsupport har blivit allt viktigare och studier visar på att de kunder som lämnar företag gör det till följd av dålig service. Anledningen till att uppsatsgruppen valt Customer Relationship Management (CRM) som ämnesområde är på grund av egna erfarenheter och upplevelser av dålig och opersonlig kundsupport. På grund av detta finner uppsatsgruppen att det är intressant att undersöka hur företag hanterar kundsupport och hur informationsteknik (IT) kan stödja denna verksamhet. Uppsatsen är skriven ur ett deduktivt angreppssätt som kännetecknas av att empirisk data testas mot befintlig teori. Det empiriska materialet samlades in genom att intervjua fem företag som bedriver support med stöd av IT.

The main purpose with this master's thesis was to develop a survey with the intention to examine what expectations the JM AB:s customer had on a future garden and also to discuss if the lawn has a symbolic meaning in gardens. The lion's share of the thesis is based on a survey, aimed at people in the company's customer database. The intention was to examine what expectations they had on their future garden and if their expectations were met when they later bought a house from the company. The work also consists of interviews and visits to areas with newly built homes. I interpreted the result from my surveys as the lawn on its own being is a strong symbol for a garden and also signals a social status of the owner. To the company the pre made lawn on a role is a way of saving time and easily achieve what the customer request. The company wants to create a concept of a "preset-garden" that meets the company's vision as well as the expectations of the customer.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.