In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.

Denna uppsats är gjord på uppdrag av Tarbit Shipping som år 2011 konverterade sin tankbåt M/T Bit Viking från konventionell drift på tjockolja till LNG (Liquefied Natural Gas).Uppdraget som gavs var att upprätta en tränings manual till fartyget då det är ett krav från IMO (International Maritime Organization). Manualen skrevs i 3 st huvuddelar Kategori A, B och C. Kategori A är till för att manskap ombord ska få en kännedom om gasen och säkerhet runt den, Kategori B är skriven till däcksbefäl där det krävs en större kännedom om gasen och Kategori C är till för maskinbefäl. Manualen finns nu ombord på fartyget och på rederi kontoret för utbildning av nypåmönstrad personal och fortlöpande utbildning av ordinarie personal. Manualen är ett resultat på tolkning av IMO´s IGF kod (ANNEX11.

Syfte: Syftet med denna uppsats är att öka förståelsen för företags internationella etableringsstrategier och titta på vilka möjligheter och hinder som finns i etableringsprocessen.Metod: Uppsatsens forskningsstrategi har varit att göra en fallstudie på Kina och en surveyundersökning på svenska företag som idag är representerade på den kinesiska marknaden. Vidare kombinerar studien de två vetenskapliga angreppssätten kvalitativ och kvantitativ ansats. Både primärdata i form av surveyundersökningen och ett seminarium och sekundär data i form av olika litteratur såsom böcker, vetenskapliga artiklar och internet har använts för att knyta samman våra resultat.Resultat: Uppsatsen resulterar i att de största möjligheterna som finns för svenska företag på den kinesiska marknaden är att öka sinlönsamhet och sänka sina produktionskostnader. De största hindren är lagar och förordningar, kulturella skillnader, tullavgifter, skatter och piratkopiering..

During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

In this paper I argue that the development of innovation ideas within the financial system of scientific research might have a counterpart within the financial system of the social sciences and the arts. The ideas of innovation share a common way to evaluate science in terms of how well it can contribute to economic growth. In the past two decades a similar development can be observed within Riksbankens Jubileumsfond (RJ), one of the largest external financiers of the social sciences and the arts in Sweden. The idea of evaluating research used by the innovation ideas has grown popular within RJ, only it seems they evaluate research in terms of how well it fits into an international research community rather than how much it can contribute to economic growth as is the case within the innovation ideas. By examining the different ways of financing research that RJ has used during the last 2 decades, this paper aims to introduce a new perspective in which it is possible to understand the development within this type research funding as a part of a bigger system of development..

Computational thinking was brought to the forefront in 2006 by Jeannette Wing. Computational thinking is a problem solving method that uses computer science techniques.The thesis is analyzing computational thinking and how it could be applied to graph theory. Characteristics and main fields from computational thinking is being analysed. This analysis is applied to graph theory to see the potential in developing a proposal for how an exercise can look for an introductory course in discrete data types. Only basic knowledge of graphs is required to perform the exercise.

This study´s focus was a group of participants of a social movement called The Zeitgeist Movement. The purpose of this study was to understand and convey what causes participants of this movement to engage despite that the prevailing culture teaches them otherwise.With qualitative methodology of participatory observation and semi-structured interviews with ten participants, our objective has been to answer the following questions: What are the driving forces that make these people act, which approach do they have to ?reality? and how do they relate to it, and what are the potential consequences with this approach?The study has shown that their critical and questioning attitude towards their perception of reality and their social constructivist view of it lead to conflicts between them and their fellowmen. The data was then analyzed with Alfred Schütz phenomenological theories in synthesis with Zygmunt Baumans critical societal analysis and theories.The study's focus was on the Gothenburg chapter of the Swedish Zeitgeist Movement. We did not make any comparisons with other national or international chapters of the movement..

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

This thesis is an analysis based on the problem of defining a humanitarian intervention and argues when or not, it is appropriate to operate it. The interest lies in finding out whether the argument itself is justifiable,not whether the act of interference was justifiable. My hypothesis is that both private and international operatios misuse the definition "humanitarian interventions" as an excuse to trespass the laws of war. Behind the idea of protecting human rights, freedom and democracy, is the liberalist idea of all individuals being equal. The respect for their freedom and rights drives outside actors to intervene when crimes are comitted against them.

Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen. I juli 2002 antog Europaparlamentet och rådet en förordning om tillämpning av internationella redovisningsstandarder, IAS-förordningen. Sedan 1 januari, 2005 är det krav på att alla noterade europeiska företag i koncernredovisningen skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna.

Detta examensarbete på D-nivå beskriver skapandet av BI-applikationer och analys av treolika BI-system. Projekten har givits av Cederroth International AB som är ett av Sverigesstörsta företag inom dagligvaruhandeln. Uppsatsen ger en inblick i vad BI är och hur BIfungerar i företagsvärlden. Det ges även en stegvis beskrivning i hur en applikation skapasmed hjälp av BI-systemet QlikView och analyser av BI-systemen QlikView, SQL Server 2005och BusinessObjects XI om huruvida dessa uppfyller de funktionella kraven på ett BI-verktyg.Bakgrundsinformation om Cederroth och dess system för affärsdatahantering ges också iuppsatsen.Den BI-applikation som beskrivs i denna uppsats involverar finsk återförsäljningsdata.Stegen från grunddata till färdig applikation beskrivs och förklaras ingående i uppsatsen.Analysen av de tre BI-systemen som därefter gjorts har beskrivits i en del därgrundinformation följs av en analys med hänsyn till de funktionella aspekterna i BI-systemen.Denna analys resulterade i ett likvärdigt resultat för de tre BI-systemen. BI-systemen hadedock olika lösningar på de funktionella delarna..

Med fysisk aktivitet avses all kroppsrörelse som är en följd av skelettmuskulaturens sammandragning och som resulterar i ökad energiförbrukning. Det är bevisat att regelbunden fysisk aktivitet har en mycket positiv verkan på många av kroppens system. Därför är syftet med studien att undersöka samband mellan typ av motivation och fysisk aktivitet bland studenter. Fysisk aktivitet och motivation har därför kopplats till teorier, framförallt self- determination theory (SDT). Resultaten framtogs genom en kvantitativ metod som bestod av en enkätundersökning.

Computational thinking was brought to the forefront in 2006 by Jeannette Wing. Computational thinking is a problem solving method that uses computer science techniques.The thesis is analyzing computational thinking and how it could be applied to graph theory. Characteristics and main fields from computational thinking is being analysed. This analysis is applied to graph theory to see the potential in developing a proposal for how an exercise can look for an introductory course in discrete data types. Only basic knowledge of graphs is required to perform the exercise.

Climate changing is a growing problem for many countries and communities over the world. The cities has a huge work to deal with in their reforcements of their cities to be resilient ones. This thesis makes an effort to investigate and illuminate some of the problem the cities has to solve related to flooding, hazards, erosions, rising sea levels and crotches. This thesis will help to find solutions that international and national efforts has produced and handed out to each other. A lot of communities are charing their excellent tools that works for them.