This thesis aims to examine the conditions for entrepreneurship in Taiwan by the occurrence of cultural phenomenon guanxi. Based on the concept of familiness and guanxi, the family is central in this study of family business. Traditional descriptions of the Asian culture claim that guanxi is vital in the business context. Though, recent studies indicate that significance of guanxi seems to be changing. Therefore the purpose of this thesis is to create an understanding of the importance and relevance of guanxi in the context of Taiwanese family business.By travelling to Kaohsiung, Taiwan to interview six managers of Taiwanese family firms this study?s empirical material was gathered for further processing based on a qualitative approach.

In this two years master?s thesis I examine the library?s representation of research and its influence upon the relationship between the library practice and the research practice. I also intend to find out what controls the representation and if it is possible to see changes in the representation over time. My source material has been texts published in the Swedish library journal ? and social domain ? Biblioteksbladet during the last decennium (2001?2011).

A1210Teknisk aktieanalys används för att från historiska kursdata försöka förutsäga den framtida kursutvecklingen. Uppsatsens syfte är att undersöka börstrendens inverkan av resultaten för två olika tekniska analysmodeller, glidande medelvärde och Relative Strength Index (RSI). Som dataunderlag används 12 aktier från Stockholmsbörsens A-lista för Mest omsatta aktier mellan 1988-03-01 och 2004-03-01.I studien tillämpas blankning för att oberoende av den rådande trenden ha möjlighet att generera överavkastning. Överavkastningen undersöks genom att riskjustera avkastningen med Capital Asset Pricing Model (CAPM). Vidare belastas varje transaktion med en courtageavgift.Det visar sig att endast köpsignalerna är statistiskt signifikanta.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

This thesis was performed at Vendig AB which is a company that develops and sells products such as belt scrapers for conveyor. The thesis is divided into two parts, one part where it´s investigated which tension force is required to tighten Vendig AB´s scraper Hampus against the belt in a correct way. The second part is called mechanical design and here a new and more compact tension device is developed.Field studies has been conducted at a couple of Vendig AB´s costumers to get a knowledge base about how Vendig AB´s products are used, how they function and the environment they operate in. During one of the field studies the force between the scraper and the belt was measured. The result from the measurements, together with a report from LKAB [1], were evaluated and summarized in a table.

The purpose of this study is to investigate the primary motivation for studying abroad among students at Södertörn University, and also examine how the time studying abroad will affect the students on a personal level. The essay is based on a qualitative approach of ten interviews with students who have already completed an exchange program. With the help of the theoretical concepts of push and pull factors, motivation categories, human capital and previous research, the results and analysis showed a coherent pattern. It turns out that the majorities of students are primarily motivated by the opportunity to enjoy a nice nature, new environment and get to know new people. The time studying abroad mostly contributed to the student?s personal development and also gave an understanding of other people and different cultures.

Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Syfte: Riskkapital har vart av stor betydelse för högteknologiska nyföretagande dock har antalet riskkapitalbolag minskat väldigt mycket sedan IT-bubblan sprack år 2000. Huvudsyftet i uppsatsen var därför att undersöka hur IT- och kommunikationsbranschen hanterar den minskade riskkapitalmarknaden. Delsyftet i uppsatsen undersöker vilken betydelse riskkapitalbolagen har på nystartade företag inom IT- och kommunikationsbranschen. Forskningsfrågorna i uppsatsen handlar om hur nyföretagande hanterar finansieringen, hur de väljer samt söker finansiering och hur de påverkas av konkurrenter och deras riskkapitalfinansieringar.Metod: Studien bygger på metodtriangulering med insamling av kvalitativ data genom tolv intervjuer och kvantitativ data genom årsredovisningar. Resultat & slutsats: Av de tolv studerade företagen har fem företag fått riskkapital. Företagen har valt olika finansieringskällor och kontrollaversionen har haft betydelse vid valet att endast använda intern finansiering.

Det finns goda skäl att tro att insiders tack vare sin ställning har bättre möjligheter att bedöma den egna verksamheten än utomstående aktörer. Det finns även skäl att tro att insiders, precis som alla andra rationella investerare utnyttjar tillgänglig information i sina privata affärer. Detta utmynnar i uppsatsens frågeställning; förhåller det sig så att personer med insynsställning gör bättre affärer i de egna bolagen än övriga marknadsaktörer? Skulle det visa sig att insiders affärer överlag genererade överavkastning borde det vara en utmärkt investeringsstrategi att replikera deras transaktioner. Den modell som används i studien bygger på en ny metod att jämföra den faktiska avkastningen för en period med avkastningen för samma tidsram som förväntades vid periodens början.

Spelar finansiering roll och hur bo?r fo?rdelningen mellan eget kapital och skulder se ut? Kapitalstruktur har studerats i ma?nga a?rs tid och forskare har fo?rso?kt finna de faktorer som kan pa?verka kapitalstruktur och om skuldsa?ttningsgraden pa?visar samband mellan olika betydande variabler.Syftet med denna studie a?r att underso?ka kapitalstrukturen hos fo?retag inom olika branscher i avseende pa? skuldsa?ttningsgrad, tillva?xt, fo?retagsstorlek och fo?retagsa?lder.Underso?kningen a?r genomfo?rd utifra?n en kvantitativ ansats som omfattar 50 fo?retag pa? NASDAQ OMX Stockholm. Korrelation- samt regressionsanalyser genomfo?rdes fo?r att underso?ka sambandet mellan fo?retagsstorlek, fo?retagsa?lder samt tillva?xttakt som oberoende variabler och skuldsa?ttningsgrad som beroende variabel.Studien har visat att fo?retagsa?lder a?r en branschspecifik variabel som pa?verkar skuldsa?ttningsgraden pa? olika sa?tt beroende pa? bransch. Samtidigt som fo?retagsstorlek och tillva?xttakt har visat sig vara icke branschspecifika variabler.

This research study constitutes a critical stand, which departure from the increase in welfare, and decrease in quality of life, and is further directed to the sphere of consumption. Contemporary consumers appear to seek for components to construct their self with through consumption, consumerism has become a sphere of life, and has consequently also become a victimizing force steering the identity and self construction of consumers. The alarm bells however are echoing in Western society, and consumers are experiencing dilemmas such as fragmentation, powerlessness, uncertainty and meaninglessness.In this respect we have presented spiritualism as an applicable path of escape or alternative to the scheme of the material oriented consumption sphere. We intend to broaden the scope of the interplay between spiritualism and consumerism in the act of yoga, and we have therefore been researching: what yoga is doing to consumers, and what consumers are doing to yoga. The study is based on an existential epistemology paradigm, which emphasis on the meaning of the yoga experience attained from the subjects of research; the yoga practitioners, and therefore we have carried out three focus group discussions.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.