In today's globalized world it is essential to achieve goal congruence within a multinational corporation despite the distances between the headquarters and subsidiaries. A case study has been performed to examine how control of sales units within a Swedish multinational corporation is achieved. Otley's framework has been used in the study to provide an overall picture of the control system where the analysis is based on five areas: key objectives and goal evaluation, strategies and plans, target setting process, incentives and motivation as well as information flows. To complement this framework, theories of convergence and divergence by Busco et al. have been used as well as theories of hierarchical control and self-control by Holmström.

Background: The result of our interactive information society is that sales business has shifted from a tactical to a strategical focus, thus companies have had to adapt to this change. The evolution of sales shows that companies have gone from one static model to another, which is discarded by the new concept ?insight selling? claiming that it through insights is possible to be forceful in the, these days, rough sales climate.Purpose: The purpose of the report is to form an understanding of how insight sales affect a sales process.Research question: How does insight selling affect the B2B sales process?Methodology: Process mapping through interviews in combination with organizational documents.Findings: Insight selling affects the sales process by a clearer research mindset and a change in communication in relation to the customer..

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

Uppsatsen syftar att analysera WTO:s tvistlösningsmekanism utifrån FSC/ETI-tvisten mellan EU och USA. Den avser vidare att redogöra för eventuella politiska och ekonomiska konsekvenser av handelsdispyten. FSC/ETI-tvisten har pågått sedan 70-talet och handlar om förbjudna exportsubventioner i den amerikanska skattelagstiftningen. Mot bakrund av tillämpningen av exportsubventioner redogör analysen innebörden av Subventionsavtalet samt problematiken mellan medlemsländernas WTO-åtaganden och deras nationella suveränitet. Resultatet av analysen är att FSC/ETI-tvisten har skapat politiska spänningar mellan EU och USA och den har påverkat förhandlingsbalansen i övriga handelsfrågor mellan parterna som förts fram till WTO:s tvistlösningsorgan.

En typ av beskattningsregler som finns i de flesta av EU:s medlemsstater är Controlled Foreign Corporation(CFC)-lagstiftning. CFC-lagstiftningen reglerar beskattning av delägare i utländska juridiska personer med lågbeskattade inkomster. Den svenska CFC-lagstiftning är bl.a. till för att motverka och hindra internationell skatteflykt. Det kan t.ex.

This Master Thesis investigates changes in Thailand's foreign policy towards its neighbouring country Burma. It argues that Thai foreign policy towards Burma has experienced major changes during four periods between 1945 and the present. The thesis investigates these foreign policy changes during the four periods. What changes occurred? What were the reasons for the changes? What reasons dominated during what periods? The four periods of Thai foreign policy changes towards Burma and the common history of the two countries since their respective foundations does not suggest a stable peaceful relationship or a bitter hostile relationship leading to war.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

Title: The internal attractiveness of the sales position within ABB SwedenProblem: What is the cause of the low internal applicants for the sales position at ABB?Purpose: To identify why there are so few internal applicants for the sales position at ABB.Method: In order to achieve the purpose of the study, a survey was conducted amongst the employees of ABB. The target groups were sales managers, sellers and other employees. The result from the survey where then analyzed based on the theory chapter. Conclusion: A GAP-analysis showed a difference in the attitude towards the sales position at ABB.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.

The purpose of this essay is to examine the importance of personal election for candidates of foreign background. I made this, first, by map and comparing the candidates of foreign background in the recent Swedish and Finnish parliamentary election. Second, I analyze what conceptions candidates of foreign background, who was nominated in the 2006 municipal election in Örebro, have about the personal election. The result from the first study shows that personal election had a negative impact on candidates of foreign background in both the Swedish and Finnish parliamentary elections. The result from the second study shows that candidates of foreign background have both positive and negative conceptions about the personal election.

Abstract The purpose of this study is to examine if the Swedish policy of foreign affairs has been changed due to the Swedish enter as members in the European Union. The research method used for this essay has been a comparative case study between the Swedish and Norwegian declared policy of foreign affairs and it strives to answer the research question, which is if the Swedish declared policy of foreign affairs has been changed in character due to the Europeanization. The theoretical framework of this study consists of Europeanization as a comprehensive theoretical perspective. I order to answer the research question a classification schedule has been elaborated to examine the objectives of the Swedish and Norwegian declared policy of foreign affairs. The analytical method of this part has been a quantitative and qualitative approach.