The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

With this thesis I wanted to find out how a teacher-team in Stockholm reason about and whether they have specific expectations of male teachers in the early school years. Interviews with five teachers from pre-school to grade 3 and in after-school have shown that specific expectations of male teachers is something obvious. Are male teachers expected to enter into the role of male role models to contribute with masculinity and a male perspective? However, the informants are not able to define how a male role model is or should act. Men and women are often defined as two separate, and often as opposite, groups.

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Kitron had wishes to be able to test and measure how disturbance affects their vehicle electronic units before they have been verified by SP Technical Research Institute of Sweden in Borås. This work started with the writing of a demand specification together with Kitron for a product PSQS, Power Supply Quality Simulator, which can generate some test pulses according to a standard for electronic units to Volvos vehicles. A design proposal was developed with the help the demand specification and was verified with the help of simulations. All electric schematics was designed with the guide of the design proposal. The pulses realized in the works of this thesis are those which Kitron experienced that they have a need to test in their own premises and which are possible to generate with the means available.

This Master s thesis deals with the display of library media, whether it is conceivable and desirable to draw inspiration from the retail business when displaying articles. The questions asked are: are there, in the retail sector, well established display ideas and - if so - what do they look like? Are the similarities in conditions, between the branches, sufficient? In conveying the ideas to libraries, are the potential differences not obstructive? Is there, among librarians, a positive attitude towards further development of library display techniques? The results were achieved by interviewing shop window dressers and librarians. In addition, a survey was sent to the library managers of 65 public libraries in southern Sweden. The results show that there are established ideas and methods of displaying materials, and that the ideas are manifested in frequently used techniques.

The purpose of this study was to investigate produced laser data from the new national height model's airborne laser scanning in Sweden, what quality it has and whether it can be used for forest management planning. From airborne laser scanning one can obtain information on forest variables such as tree species, height, diameter and basal area. Norra skogsägarna is the principal employer of this project and they wanted know to the quality of the laser data which needs to cope with their standards. If the laser data the quality required it can replace some of the operations performed by field planners. To examine the quality of the produced laser data a control tax assessment has been performed in 30 forest departments. This was done in an objective manner.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

This thesis is an investigation of Bosnian immigrants and their use of libraries in Borås and Anderstorp. The purpose of the thesis is to investigate if people from Bosnia read in their mother tongue Bosnian and if they read in Swedish too. The essay is based on questionnaires concerning both young and older immigrants' reading and library habits. The survey encompasses 30 Bosnians. In the theory I have described relevant literature and confirmed the importance of identity, language and culture for immigrants.

The aim of this Master?s thesis is to examine and understand how teachers of younger children view the concept of critical evaluation of information and how their interpretations of the concept relate to their teaching. The need for the development of children?s ability to critically evaluate has been emphasized through research as well as the need for collaboration between teachers and librarians in order to help pupil?s process information into knowledgeThe study has a socio-cultural perspective and the material was collected through observations and qualitative interviews with teachers. The results of the study indicate that many teachers experience uncertainty when it comes to the area of critical evaluation and that they do not teach the subject to any substantial extent.

The aim of this essay is to explore the lived citizenship and its ideal. First, the form and expression of citizenship practice and ideal is explored through a qualitative interwiev study of ten citizens in the southern suburbs of Stockholm. The perception and expectations of the nature of citizenship, presented by the informants, is then compared to their citizen ideal, as well as to the ideal presented and promoted by the Swedish government. The point of departure is theory of democracy. The essay calls attention to an observed lack of empirical studies in the field of deliberative theory of democracy as well as studies that more broadly bring the theory down to empirical earth.

The purpose of the present study is to investigate mindfulness as a New Age phenomenon in the modern western society. Since a religious phenomenon does not exist in a vacuum, but is dependent on its historical and cultural context, my aim is to give a broad depiction of mindfulness and New Age in its wider context, the historical background and the societal implications of common values, themes and concepts that are frequent in the literature, how mindfulness is presented by the authors of popular literature and also how it is presented in science. In order to bring forward a deeper understanding of New Age and mindfulness? role in the modern western society, my intention is to see how the authors of mindfulness claim validity of their doctrines in the discourse. Mindfulness attracts a wide range of perpetrators and is used in many areas in the society today.