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.

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.

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

This Master Thesis documents the development of an On Board Diagnosis (OBD-II) interface for remote diagnosis of vehicles. The Master Thesis is part of a project at the company Wayfinder Systems in Lund. The purpose of this thesis was to design a scantool that communicates with a vehicle through its OBD-II port using relevant standards. In order to make the OBD-II interface development easier, a car simulator was first built. Both the car simulator and the OBD-II interface were implemented using a linux computer running a C-program with serial communication with an external electrical interface.

Learning Resource Centre, or LRC, is an international phenomenon and a response to the changing society that came with the development of information technology. The LRC concept spread internationally during the 1990s and began to influence Swedish collage libraries at the end of the decade. The main purpose of this study is to analyze if and how Swedish college libraries have incorporated the LRC concept. Is there a Swedish LRC model? Is the LRC concept still interesting or was it a trend that is now out of date? Interviews with eleven people from six college libraries aim to show how they define the concept LRC and how it has been integrated in to their organisations.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

The Energy Market Inspectorate is implementing a new tariff regulation in Sweden. A small part of the new regulation concerns effectible operation costs and originally they where intended to be calculated using a modification of equivalent comparison standards, in Swedish Ekm. This thesis is intended to analyze if Fortums grid in Stockholm could be described correctly, using equivalent comparison standards. In Ekm every part of the distribution grid is designated a weighting in relation to 1 km 0.4kV over head line. These Ekm-measurements are intended to simplify comparison between different grid areas with different structure and geographical conditions.

Att vara en lärande organisation är inget man blir klar med, det är istället ett förhållningssätt och arbete man ständigt jobbar med. Migrationsverket är en organisation som strävar efter att vara en lärande organisation, ett av verktygen som används är den så kallade medsittningen. I denna studie sökte jag efter medarbetares upplevelser av detta verktyg. Syftet var att öka kunskapen om faktorer som har betydelse för kontinuitet i lärande inom en organisation som strävar efter att vara en lärande organisation. Jag har utgått från Peter Senges teori om fem discipliner för en lärande organisation.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

This Projects goal was to develop a manual, which was to be used as help for a fishing company in the making of an SMS (Safety Management System). The manual was going to follow the guidelines presented by the IMO (International Maritime Organisation) and the Swedish Transport Agency. The projects client was a smaller fishing company that was about to build a fishing vessel.The work has been carried out as a project, it was finished within the schedule and the client was most satisfied with the result. The client has used the manual in the making of the Safety Booklet (SMS) and they are now certified according to the rules of the Swedish Transport Agency..

The usage of visions and strategies is something that helps an organisation to create an imaginary scenario and guide them of how to realize these goals. During the years of 2006-2008 Region Gotland presented a document that was supposed to show the region's visions. The theoretical framework of this thesis is based on the stakeholder theory, Balanced Scorecard (BSC) and Management Control Systems Package (MCS). Personal interviews were conducted within the organisation Region Gotland, with individuals whom are directly linked to the visions and strategies of the organisation. The purpose of this study is to clarify the concepts of vision and strategy, and what their impact is on the organisation's work on the operation level.

SMF Skogsentreprenörerna is a nationwide organisation for Swedish forestry contractors. It has about 750 organised companies with somewhere around 1500 logging machines. These machines perform well over 50% of all yearly landed wood in Sweden. The members of SMF also performs more and more of other functions in Swedish professional forestry, such as soil scarification, planting and pre-commercial thinning of younger stands. In order to determine what major priorities SMF should focus on in the future a member survey was initialised and carried out by SMF together with Daniel Larsson-Snygg, student at the swedish university of agricultural sciences SLU. This report presents the result of this survey sent out to all members of SMF. It is intended to answer a number of questions about their entrepreneurship such as: What different kinds of work do these companies perform? How many machines and employees do they have? How old are the company owners and their employees? What are their thoughts about the future of their business? How well does SMF serve their members needs?.