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.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Thesis purpose: The purpose of the master thesis is to analyse the battle of meaning creation regarding the notion of smoking and to reveal the production of unequal power relations. The battle is fought by different stakeholders through means of language and the study focuses on the tobacco industry in Germany. Methodology: A critical discourse analysis is applied with a qualitative research strategy. Our data collection was inspired by grounded theory and is limited in scope through a relevant case within the context of smoking in Germany. Empirical data is collected by means of an internet based document study of publicly available texts.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.

At the department of Electronic Warfare Assessments at the Swedish Defence Research Agency in Linköping one of the activities is modelling and simulation of the duel between a robot and a target. The aim with this Master's thesis is to develop a simulation model of an hovering helicopter. First a theoretical description of the forces and moments acting on an helicopter is given. Then the equations of motion are derived. These equations are simplified to be valid only for a hovering helicopter and the result is a mathematical model.

In the 1960?s, Paul Hersey and Ken Blanchard developed a theory called Situational Leadership. Situational Leadership is a model where the leader analyses the needs of the situation and the needs of the people to be led. After analysing the situation, decision is made on what leadership style to adopt. The Situational Leadership model was developed in a company environment.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.