Abstract Introduction Boarders are shrinking, the world becomes more internationalized and the globalization of society has resulted in increasing demands on universities to adjust their education to the labor market. A growing interest among Swedish students to study abroad and re-ceive an international experience has increased as well. The changes in the environment have affected organizations’ recruitment processes and how they manage their human resources. Problem Today an ordinary education is not enough, you need to have something unique, some-thing that makes you stand out in the crowd. As a student you are encouraged to study abroad, and many view this as a possibility to broaden their competence. However, it is not known how future employers value and compensate this experience. Purpose The purpose of this thesis is to examine how university studies abroad are valued when recruiting white-collar workers. The ambition is to provide prospective and current stu-dents with an understanding of the employers’ view of the subject. Method The empirical data have been gathered by using a qualitative approach and face-to-face interviews have been conducted with the human resource manager at eleven medium- and large-sized organizations, located in Norrköping, Linköping, and Jönköping. Conclusions We have come to the conclusion that it is difficult to determine specific competences that are preferable in the selection of white-collar workers, however the candidate’s unique competences are somehow reflected in the personality. Organizations view the study abroad experience as rewarding for the candidates personal development and ma-turity. The university study abroad experience might not be valued higher in the future, but the more knowledge and information available, the larger are the benefits for both the organizations and the candidates.

Background: During the past ten years an increasing trend of international representation in Swedish boards, referred to as board internationalization, has occured. Figures show that in 1994 foreign board members held 3,4% (Sundin & Sundqvist, 1995) of the seats in Swedish companies boards, today that figure is 14,2% (Fristedt & Sundqvist, 2005). This trend seems to continue as the nominations of this year is streaming in. Although this trend occurs Swedish business press is questioning why not more foreign directors are being appointed members to board (Almgren, 2006). Fahim (2005) also questions this and argues that companies need to realise that there is a profitability perspective on the subject of diversity. In many of the large Swedish companies the absence of foreign directors is noticed, but there is a few in the forefront which have appointed foreign directors. The reasons for internationalizing a board can be different and it interesting to investigate how forefront companies discuss internationalization in general and which reasons in particular that drives board internationalization. Purpose: The thesis' purpose is to investigate the main rational for board internationalization. Frame of reference: In the frame of reference, four possible influences on the internationalization of the board is presented, in order to be discussed and compared to the empirical findings; corporate governance, ownership structure, stakeholder pressure, and competitive advantage. Method: In order to fulfill the purpose, a qualitative research method is chosen, based on in-depth interviews. The sample consists of ten interviews with chairmen of Swedish boards within companies that are represented by at least one foreign board member. Conclusion: We have concluded that the main rational of board internationalization is the search for competitive advantage, which is believed to be created by a board with diverse competences and networks. Regarding ownership structure, foreign private owners are the only ones that are influencing the internationalization. Both the corporate governance development and the stakeholder pressure are identified in the empirical findings, but not believed to be an influence of internationalization.

Introduction Boarders are shrinking, the world becomes more internationalized and the globalization of society has resulted in increasing demands on universities to adjust their education to the labor market. A growing interest among Swedish students to study abroad and receive an international experience has increased as well. The changes in the environment have affected organizations’ recruitment processes and how they manage their human resources. Problem Today an ordinary education is not enough, you need to have something unique, something that makes you stand out in the crowd. As a student you are encouraged to study abroad, and many view this as a possibility to broaden their competence. However, it is not known how future employers value and compensate this experience. Purpose The purpose of this thesis is to examine how university studies abroad are valued when recruiting white-collar workers. The ambition is to provide prospective and current stu-dents with an understanding of the employers’ view of the subject. Method The empirical data have been gathered by using a qualitative approach and face-to-face interviews have been conducted with the human resource manager at eleven medium- and large-sized organizations, located in Norrköping, Linköping, and Jönköping. Conclusions We have come to the conclusion that it is difficult to determine specific competences that are preferable in the selection of white-collar workers, however the candidate’s unique competences are somehow reflected in the personality. Organizations view the study abroad experience as rewarding for the candidates personal development and ma-turity. The university study abroad experience might not be valued higher in the future, but the more knowledge and information available, the larger are the benefits for both the organizations and the candidates.

Syfte Syftet med denna uppsats är att analysera vilka effekter införandet av internationellt gällande redovisningsregler har på den svenska redovisningen. Detta ska belysas genom studerandet av hur IAS 38 har påverkat redovisningen av varumärken. Metod Studiens kommer att bedrivas med en kvalitativ ansats där datainsamlingen kommer att ske genom intervjuer och skriftliga källor. Slutsatser Studien visar att implementeringen av IAS 38 ej görs på ett enhetligt sätt och att inte samma metoder för att värdera varumärken används av företagen vilket skapar problem med jämförbarheten mellan olika företag. Vidare visar studien att varumärken är en av de vanligaste tillgångarna som identifieras vid förvärv och att företagen oftast överväger en särskiljning av varumärket från goodwill vilket visar att implementeringen av IAS 38 är på god väg. Slutsatser som dras av studien är att det kommer att krävas tid och även en specialisering inom revisionsbranschen för att implementeringen av internationaliseringen ska få full effekt, vilket är att skapa enhetlighet, jämförbarhet och ett rättvisare värde på företaget på en internationell nivå. / Aim The aim of the thesis is to analyse what impact the current international accounting standards have on Swedish accounting. This will be illustrated through the study of the affect of IAS 38 on the accounting of brands. Methodology The thesis will be investigated through a qualitative approach with collected data from interviews and written sources. Conclusion The study shows that the implementation of IAS 38 is not carried out in a homogeneous way. The companies are not using the same methods in their valuations of brands and that causes problems when comparing different companies. Moreover, the essay demonstrates that the brand of a company is one of the most common assets identified in company acquisitions. That companies often consider a distinction between the brand and goodwill shows that IAS 38 is well on its way to be established. The conclusions drawn from this study are that for the implementation of the internationalization to succeed it will require both time and a specialization within the accountancy branch. The aim of the adaptation of IAS 38 is to create homogeneity, comparability and a more equal value of the companies on an international level.

In this paper we investigate small and young companies’ motives for internationalization. There are many reasons for companies to engage in foreign direct investment. This study is based on theories including four categories of internationalization drivers that motivate firms to establish themselves abroad. Theses categories consist of market, resource, efficiency, and strategic resources seeking motives. A fifth category was added in order to include network seeking motives. The survey was conducted using a web based questionnaire. The target population consisted of companies that are members of nine Swedish business incubators and science parks. E-mails were sent to representatives in the incubators and science parks and were then forwarded to the companies, asking them to participate in the study. We conclude that the member companies of Swedish incubators and science parks responded most positively to network and market seeking motives. We therefore regard the companies as network seekers and market seekers. Four motives were by the responders associated with the highest degree of importance. Two were in the category of network seeking motives: starting new collaborations and staying close to main client or supplier. The other two were in the category of market seeking motives: reaching new markets and limitations of the home market.

Aim: After discussing marketing issues with representatives from a number of companies established on the Chinese market, we came to the conclusion that it would be interesting and useful to further investigate relationship marketing models from a Swedish perspective when doing business in China.   The aim of the study is to highlight, by examples and experiences from firms dealing with or on the Chinese market, what makes up successful marketing between Swedish and Chinese businesses.   Research question: Is relationship marketing with a dash of guanxi the recipe of success for Sino-Swedish businesses?   The result of successful relationship marketing is a marketing network and it is an important asset for companies today. Competition is not between single business units or entities any more but between marketing networks (Kotler et al., 2006).   To get a full view of relationship marketing between Sweden and China, we have also studied the Chinese culture context.   Method: We interviewed 10 firms in various industries. Common for all respondents is an extensive experience of over 5 years of doing business in China. A questionnaire was used as a foundation for the interviews.   In the analysis findings regarding how the respondents have handled their internationalization process are highlighted. Also how they handle the relationship marketing on a market, where guanxi have been a dominating way of doing business.   Result and conclusions: Relationship marketing with a dash of guanxi is the road that most companies take already today and should take if not yet doing so. As we can see from the study, China is not under as strong influence of guanxi as it used to be. Our respondents offer insights and examples of that Chinese businessmen and women are adapting a more global approach to business negotiations. Operating on the Chinese market requires a relationship marketing approach although it is more personalized to better suit the Chinese culture context.   Suggestions for future research: * Relationship marketing in China and corruption: how is it handled, avoided, viewed. * Relationship marketing in Sweden by Chinese firms: How can Chinese firms succeed on the Swedish market? * Deeper research into relationship marketing strategies for Swedish companies in China. * Study Swedish firms on the Chinese market today and how they experience the paradoxes mentioned by Fang and Faure (2008).   Contribution of the research: The study offers insights in the actual marketing strategy implementation and how firms with extensive experience from China and the Chinese market approach it.

This thesis is an effort to analyze the importance of business network partners for successful participation in trade shows for small firms to grow more in international markets. This study would be helpful to demonstrate the value of trade shows. Trade shows provide the opportunities to introduce new products, expand network connection, and enhancing firm’s corporate image. To participate in any trade show may be a very lucrative process, but there are many challenges and tasks which are to be met to get the maximum share of international market. To analyse the effectiveness of business network for successful participation in trade shows, I have included one case study of trade shows, named Beauty World 2009, held at Frankfurt Germany. In this show, among the firms from all over the world, 16 small companies manufacturing beauty instruments, companies from my home city, namely Sialkot, Pakistan, also participated. Their experiences, participation, views and observation will also be used to analyze the importance of trade show for creating new business networks through this show. This research indicates the effectiveness of network member providing support to small and growing firms for successful participation in trade shows. With the help of these network members, trade shows can be used as exclusive platforms to introduce new firms, as well as products, to potential consumers. In general, we can indicate that existing network partners, if mobilized accordingly, have the ability to reduce the overall cost incurred at trade shows.

SMEs are established as an important cornerstone for the Swedish economy, due to the amount of people they employ and the economic activity they present. Due to a changing world SMEs are faced with new competition from foreign firms. In order to counter the new environment, an option for the firms is to move abroad, to internationalize. Furthermore China is established as an attractive country for SMEs to expand into, due to the major economic growth. During internationalization the Swedish agency for regional and economic growth identified SMEs to experience a lack of knowledge and capital, which hinders them in their expansion. The paper observes how four different Swedish SMEs, with activity in China moved abroad and how the mentioned lack of capital and knowledge was bridged. A theoretical framework is acquired through established research questions which are meant to analyze the problem description. The firms are identified as Swedish SMEs. In order to acquire empirical data, face to face interviews are conducted with the identified Swedish SMEs. Through the interview the empirical data is gathered, at which point, the paper analyzes the empirical data using the problem statement and the theories previously derived. The paper establishes that the experiential knowledge is the major influence on the resources committed by the firm. The amount of resources committed influences the type of entry mode as well as the accompanied advantages. In affect all firms have limited knowledge and ergo their resources committed are limited. This paper draws the conclusion that due to this, the firms were all able to finance their internationalization and no capital gap was experienced. The firms which were interviewed held experiential knowledge within the firm except one case where it was bridged with the assistance of a consultant. The experiential knowledge is held by individuals and has had a deep impact on the manner of the internationalization. It is identified that the personal relationships between individuals is shown to be of great importance to the firm. The knowledge constraints were bridged by the individuals’ experiential knowledge.

The purpose of this study is to examine how the internationalization process in small firms impacts their resource base renewal. The relationships between organizational learning, dynamic capabilities, operational capabilities and resources are empirically examined to determine the impact of internationalization on changes to the firm’s resource base. The empirical analysis follows a multiple case study research methodology and is based on in depth case studies of four internationalized professional service firms in Ontario. Cases include born-global and born-again global firms, exemplifying both location-based and knowledge-based services. The study finds evidence supporting the relationships between internationalization, organizational learning and planned change via dynamic capabilities, as well as internationalization, organizational learning and ad hoc problem solving. Findings also suggest that the firms’ repetitive use of ad hoc problem solving when faced with similar situations leads to the creation of dynamic capabilities. This research adds to the existing body of literature on services, international entrepreneurship and strategy by responding to a call for empirical examination of organizational learning within the RBV and DC constructs. Furthermore, it also applies a novel theoretical framework with which to examine the impact of small firm internationalization and their strategic renewal. By doing so, this thesis extends the RBV and DC perspectives to small service firms. Findings demonstrate a need to further continue this research path to gain greater understanding of the change processes that occur during the evolution of the firm’s resource base, as pertains to small knowledge-intensive service firms.

Internationalisering har länge ansetts vara positivt och bra för företags ekonomiska tillväxt och globala konkurrenskraft. Det finns dock både fördelar och nackdelar, vilka varierar beroende på företagets internationaliseringsprocess, det vill säga på vilket sätt och till vilken grad företaget internationaliseras. En mängd forskare inom internationell affärsverksamhet har tidigare studerat sambandet mellan internationaliseringsgrad och finansiell prestation. Resultaten har dock varit varierande, men många av de senare forskningsresultaten tyder på att ett icke-linjärt samband existerar. Inga likande studier har gjorts på svenska företag vilket denna studie ämnar göra. Vi har tillämpat en poolad tvärsnittsanalys för att utreda om skillnader i internationaliseringsgrader har olika effekt på företagens finansiella prestation. Vidare har vi i linje med tidigare studier testat för om ett icke-linjärt samband även finns hos svenska företag. Resultatet från våra statistiska analyser kunde inte bevisa att ett icke-linjärt samband mellan internationaliseringsgrad och finansiell prestation existerar.  Dock visar resultatet att internationalisering skapar värde i svenska företag men att det inte har någon effekt på lönsamheten.