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The overall purpose of this thesis is to gain a better understanding of the internationalization readiness process of firms, by identifying and describing and its components. In order to reach the purpose of this thesis a case study of four Swedish SMEs has been conducted, namely: MaxiGrip AB, Playsay AB, Flano Design AB and KOTP. Face-to-face interviews were carried out with the main decision makers within the firms. The theoretical framework involves a description of different internationalization theories, such as the transaction cost approach, the traditional “stage” model, the network approach and the international entrepreneurship approach. Based on these four internationalization theories has the traditional “stage” model been chosen to function as a theoretical foundation for the analysis. In the analysis the theoretical framework is related to the results of the empirical study. The barriers faced by firms prior to internationalization are discussed and analysed, as well as theimportance of each barrier, resulting in internal barriers being regarded of greater importance. The decision maker’s role and influence during the process is described as highly influential. The key success factors enabling the internationalization readiness process of firms are identified and discussed, namely: vision and international outlook of decision makers, having a unique offering, the availability of time and vast industry knowledge. It is concluded that a firm is able to achieve internationalization readiness by fulfilling a certain criteria, which has been the result of the combination of both theory and empirical data. Resulting in the decision maker being at the center of the process. While, the internal stimuli of industry knowledge and product uniqueness are the two main influencers combined with time  and commitment. At last, both theoretical and managerial implications are presented, ending this paper with the limitations and suggestions for further research.

Decisões complexas, onde os fatores levados em consideração não são inteiramente conhecidos, colocam o decisor em um contexto de incerteza, abrindo margem para a manifestação de critérios subjetivos de decisão. Assim, a confiança em quem endossa uma determinada decisão pode mostrar-se um elemento importante na percepção do risco envolvido na decisão e no comportamento do decisor. Alguns teóricos enfatizam que situações de risco criam a necessidade de confiança, outros autores argumentam que o risco é um resultado da confiança. É objetivo desta tese verificar a influência da confiança no grau de risco percebido, na disposição em assumir o risco percebido e na manifestação individual de uma decisão em um contexto complexo para seleção de alternativas. Assim, parte-se da relação entre controle, intenção e comportamento estabelecida na Theory of planned Behavior (TPB) e incorporam-se os construtos risco e confiança. Para verificação empírica, criou-se um jogo de investimentos no mercado de ações para observar o comportamento decisório dos participantes. No jogo, os 145 participantes qualificados foram submetidos a relatórios de três diferentes autores (com currículos que inspiravam diferentes níveis de confiança), que endossavam a compra de ações de três diferentes empresas. Ao longo das atividades, os participantes eram submetidos a questionários (validados em um estudo piloto) para mensuração (1) da sua propensão ao risco e à confiança, (2) do seu grau de confiança no autor de cada relatório, (3) do risco percebido na compra da ação endossada no relatório e (4) da intenção em comprar determinada ação. De modo a dar suporte à teoria da base, o comportamento era medido a partir da efetiva decisão em comprar a ação de uma das três empresas determinadas. Como resultado, verificou-se que a confiança tem papel importante na formação do risco percebido somente para os indivíduos com baixa propensão ao risco. Por meio da relação estreita entre confiança e o controle percebido pelo decisor sobre seu comportamento, verificou-se empiricamente que a confiança pode atuar como substituta do controle nas relações, e que o risco afeta diretamente o comportamento. Ao final, discute-se sobre a aderência do modelo proposto ao comportamento verificado no jogo de investimentos e sugerem-se alguns encaminhamentos a partir dos resultados encontrados. / Subjective criteria play an important role on decision making process when the decision maker needs to make a complex decision. In this context, trust on who endorse a specific decision could affect the perceived risk and the intention to make the decision. Some theorists emphasize that risk situations create the need for trust. Other authors argue that risk is a result of trust. The aim of this thesis is to investigate the influence of trust in the degree of perceived risk, willingness to take risk and the individual manifestation of a decision made under a complex hall of alternatives. To achieve this aim, perceived risk construct and trust construct were incorporated into the relationship among perceived behavior control, intention and behavior proposed by the Theory of Planned Behavior (TPB). For empirical verification, it was created a game complaining a set of investments in the stock market to observe the decisionmaking behavior of participants. In this scenario, the 145 qualified participants were submitted to three different authors (with bios inspiring different levels of trust). Each author endorsed the purchase of stock from one specific company. During the tasks, the individuals were submitted to questionnaires (validated in a pilot study) to measure (1) their risk propensity and trust propensity, (2) their degree of trust in the author of each report, (3) their degree of perceived risk in buying the stock endorsed by each report and (4) their intention to purchase a certain stock. In order to support the basis theory, the behavior was measured from the actual decision to purchase the stock of one of three specific firms. As a result, it was seen that trust has an important role in shaping the perceived risk, but only for individuals that had a low risk propensity. Through a close relationship between trust and the decision maker’s perceived behavior control, it was empirically verified that trust can act as a substitute for control in relationships and that the risk directly affects behavior. Finally, it was discussed the adherence of the proposed model to the behavior observed in the investment game and it was suggested some directions considering the findings.

Decisões complexas, onde os fatores levados em consideração não são inteiramente conhecidos, colocam o decisor em um contexto de incerteza, abrindo margem para a manifestação de critérios subjetivos de decisão. Assim, a confiança em quem endossa uma determinada decisão pode mostrar-se um elemento importante na percepção do risco envolvido na decisão e no comportamento do decisor. Alguns teóricos enfatizam que situações de risco criam a necessidade de confiança, outros autores argumentam que o risco é um resultado da confiança. É objetivo desta tese verificar a influência da confiança no grau de risco percebido, na disposição em assumir o risco percebido e na manifestação individual de uma decisão em um contexto complexo para seleção de alternativas. Assim, parte-se da relação entre controle, intenção e comportamento estabelecida na Theory of planned Behavior (TPB) e incorporam-se os construtos risco e confiança. Para verificação empírica, criou-se um jogo de investimentos no mercado de ações para observar o comportamento decisório dos participantes. No jogo, os 145 participantes qualificados foram submetidos a relatórios de três diferentes autores (com currículos que inspiravam diferentes níveis de confiança), que endossavam a compra de ações de três diferentes empresas. Ao longo das atividades, os participantes eram submetidos a questionários (validados em um estudo piloto) para mensuração (1) da sua propensão ao risco e à confiança, (2) do seu grau de confiança no autor de cada relatório, (3) do risco percebido na compra da ação endossada no relatório e (4) da intenção em comprar determinada ação. De modo a dar suporte à teoria da base, o comportamento era medido a partir da efetiva decisão em comprar a ação de uma das três empresas determinadas. Como resultado, verificou-se que a confiança tem papel importante na formação do risco percebido somente para os indivíduos com baixa propensão ao risco. Por meio da relação estreita entre confiança e o controle percebido pelo decisor sobre seu comportamento, verificou-se empiricamente que a confiança pode atuar como substituta do controle nas relações, e que o risco afeta diretamente o comportamento. Ao final, discute-se sobre a aderência do modelo proposto ao comportamento verificado no jogo de investimentos e sugerem-se alguns encaminhamentos a partir dos resultados encontrados. / Subjective criteria play an important role on decision making process when the decision maker needs to make a complex decision. In this context, trust on who endorse a specific decision could affect the perceived risk and the intention to make the decision. Some theorists emphasize that risk situations create the need for trust. Other authors argue that risk is a result of trust. The aim of this thesis is to investigate the influence of trust in the degree of perceived risk, willingness to take risk and the individual manifestation of a decision made under a complex hall of alternatives. To achieve this aim, perceived risk construct and trust construct were incorporated into the relationship among perceived behavior control, intention and behavior proposed by the Theory of Planned Behavior (TPB). For empirical verification, it was created a game complaining a set of investments in the stock market to observe the decisionmaking behavior of participants. In this scenario, the 145 qualified participants were submitted to three different authors (with bios inspiring different levels of trust). Each author endorsed the purchase of stock from one specific company. During the tasks, the individuals were submitted to questionnaires (validated in a pilot study) to measure (1) their risk propensity and trust propensity, (2) their degree of trust in the author of each report, (3) their degree of perceived risk in buying the stock endorsed by each report and (4) their intention to purchase a certain stock. In order to support the basis theory, the behavior was measured from the actual decision to purchase the stock of one of three specific firms. As a result, it was seen that trust has an important role in shaping the perceived risk, but only for individuals that had a low risk propensity. Through a close relationship between trust and the decision maker’s perceived behavior control, it was empirically verified that trust can act as a substitute for control in relationships and that the risk directly affects behavior. Finally, it was discussed the adherence of the proposed model to the behavior observed in the investment game and it was suggested some directions considering the findings.

Decisões complexas, onde os fatores levados em consideração não são inteiramente conhecidos, colocam o decisor em um contexto de incerteza, abrindo margem para a manifestação de critérios subjetivos de decisão. Assim, a confiança em quem endossa uma determinada decisão pode mostrar-se um elemento importante na percepção do risco envolvido na decisão e no comportamento do decisor. Alguns teóricos enfatizam que situações de risco criam a necessidade de confiança, outros autores argumentam que o risco é um resultado da confiança. É objetivo desta tese verificar a influência da confiança no grau de risco percebido, na disposição em assumir o risco percebido e na manifestação individual de uma decisão em um contexto complexo para seleção de alternativas. Assim, parte-se da relação entre controle, intenção e comportamento estabelecida na Theory of planned Behavior (TPB) e incorporam-se os construtos risco e confiança. Para verificação empírica, criou-se um jogo de investimentos no mercado de ações para observar o comportamento decisório dos participantes. No jogo, os 145 participantes qualificados foram submetidos a relatórios de três diferentes autores (com currículos que inspiravam diferentes níveis de confiança), que endossavam a compra de ações de três diferentes empresas. Ao longo das atividades, os participantes eram submetidos a questionários (validados em um estudo piloto) para mensuração (1) da sua propensão ao risco e à confiança, (2) do seu grau de confiança no autor de cada relatório, (3) do risco percebido na compra da ação endossada no relatório e (4) da intenção em comprar determinada ação. De modo a dar suporte à teoria da base, o comportamento era medido a partir da efetiva decisão em comprar a ação de uma das três empresas determinadas. Como resultado, verificou-se que a confiança tem papel importante na formação do risco percebido somente para os indivíduos com baixa propensão ao risco. Por meio da relação estreita entre confiança e o controle percebido pelo decisor sobre seu comportamento, verificou-se empiricamente que a confiança pode atuar como substituta do controle nas relações, e que o risco afeta diretamente o comportamento. Ao final, discute-se sobre a aderência do modelo proposto ao comportamento verificado no jogo de investimentos e sugerem-se alguns encaminhamentos a partir dos resultados encontrados. / Subjective criteria play an important role on decision making process when the decision maker needs to make a complex decision. In this context, trust on who endorse a specific decision could affect the perceived risk and the intention to make the decision. Some theorists emphasize that risk situations create the need for trust. Other authors argue that risk is a result of trust. The aim of this thesis is to investigate the influence of trust in the degree of perceived risk, willingness to take risk and the individual manifestation of a decision made under a complex hall of alternatives. To achieve this aim, perceived risk construct and trust construct were incorporated into the relationship among perceived behavior control, intention and behavior proposed by the Theory of Planned Behavior (TPB). For empirical verification, it was created a game complaining a set of investments in the stock market to observe the decisionmaking behavior of participants. In this scenario, the 145 qualified participants were submitted to three different authors (with bios inspiring different levels of trust). Each author endorsed the purchase of stock from one specific company. During the tasks, the individuals were submitted to questionnaires (validated in a pilot study) to measure (1) their risk propensity and trust propensity, (2) their degree of trust in the author of each report, (3) their degree of perceived risk in buying the stock endorsed by each report and (4) their intention to purchase a certain stock. In order to support the basis theory, the behavior was measured from the actual decision to purchase the stock of one of three specific firms. As a result, it was seen that trust has an important role in shaping the perceived risk, but only for individuals that had a low risk propensity. Through a close relationship between trust and the decision maker’s perceived behavior control, it was empirically verified that trust can act as a substitute for control in relationships and that the risk directly affects behavior. Finally, it was discussed the adherence of the proposed model to the behavior observed in the investment game and it was suggested some directions considering the findings.

No description available.

Bakgrund: Regelbaserad redovisning innefattar en tydlig och detaljerad vägledning medans principbaserad redovisning är mer öppen för bedömningar och tolkningar. Valet mellan dessa redovisningsmetoder kan studeras genom mindre aktiebolags val av K-regelverk där K2 är regelbaserat och K3 är principbaserat. Denna studie kan bidra till forskningen genom att studeramönster i beslutet genom en teoretisk modell. Syfte: Syftet med denna uppsats är att förklara vilka faktorer som påverkar beslutsfattarna i valet mellan regelbaserad och principbaserad redovisning. Metod: Denna studie har utförts med en deduktiv forskningsansats där befintliga teorier och tidigare forskning har ut gjort grunden för studien. En teoretisk modell har skapats genom en integration av Positive accounting theory, institutionell teori och beslutsteorier. En kvantitativ undersökning utfördes genom en enkätundersökning där den teoretiska modellen låg till grund för enkätfrågorna, analysen och resultatet i studien. Slutsats: Det går utifrån PAT, IT och Beslutsteori att förklara vad som har påverkat en beslutsfattare i valet mellan regelbaserad och principbaseradredovisning. De faktorer som påverkar en beslutsfattare är revisorns rekommendationer, koncerntillhörighet, resultatet, externa påtryckningar, administrativa kostnader, underlättande av redovisningen och rättvisande bild av företaget.

Prior to the Constitutional Court's decision in the Sidumo and another v Rustenburg Platinum Mines Ltd and others (2007) lACC 22 the Commission for Conciliation Mediation and Arbitration applied the "reasonable employer"–test to determine whether a specific sanction, issued by an employer, was fair. The "reasonable employer"–test provided a lot of flexibility to employers to dismiss employees for misconduct, as employers' decisions to dismiss were "protected" from scrutiny by the CCMA. The Constitutional Court replaced the "reasonable employer"–test, which required a measure of deference to the decision of the employer, with that of the "reasonable decision maker"–test, which required an answer to the question whether the decision reached by the commissioner was one that a reasonable decision maker could not reach? This meant that in the event that the decision reached by the commissioner was one that a reasonable decision maker could not reach, that the decision of the commissioner will be overturned on review. The change in test from a "reasonable employer" to that of a "reasonable decision maker" had significant implications for employers who are instituting disciplinary action against their employees and subsequently imposing the sanction of dismissal, as commissioners are no longer allowed to "defer" to the decision imposed by employers. The Sidumo test also have implications for employers who are seeking to take decisions of the CCMA on review, as londo JP held in Fidelity Cash Management Service v CCMA 2008 29 ILJ 964 (LAC) that it will not be often that an arbitration award is found to be one that a reasonable decision maker could not have made. / Thesis (LL.M. (Labour Law))--North-West University, Potchefstroom Campus, 2011.

Prior to the Constitutional Court's decision in the Sidumo and another v Rustenburg Platinum Mines Ltd and others (2007) lACC 22 the Commission for Conciliation Mediation and Arbitration applied the "reasonable employer"–test to determine whether a specific sanction, issued by an employer, was fair. The "reasonable employer"–test provided a lot of flexibility to employers to dismiss employees for misconduct, as employers' decisions to dismiss were "protected" from scrutiny by the CCMA. The Constitutional Court replaced the "reasonable employer"–test, which required a measure of deference to the decision of the employer, with that of the "reasonable decision maker"–test, which required an answer to the question whether the decision reached by the commissioner was one that a reasonable decision maker could not reach? This meant that in the event that the decision reached by the commissioner was one that a reasonable decision maker could not reach, that the decision of the commissioner will be overturned on review. The change in test from a "reasonable employer" to that of a "reasonable decision maker" had significant implications for employers who are instituting disciplinary action against their employees and subsequently imposing the sanction of dismissal, as commissioners are no longer allowed to "defer" to the decision imposed by employers. The Sidumo test also have implications for employers who are seeking to take decisions of the CCMA on review, as londo JP held in Fidelity Cash Management Service v CCMA 2008 29 ILJ 964 (LAC) that it will not be often that an arbitration award is found to be one that a reasonable decision maker could not have made. / Thesis (LL.M. (Labour Law))--North-West University, Potchefstroom Campus, 2011.

Denna kvalitativa studies syfte är att undersöka, kartlägga och analysera sociala interaktionsmönster kring beslutsprocessen på Migrationsverkets asylprövning utifrån asylbeslutsfattares perspektiv. Genom att luta sig mot teori om beslut inom ramen för administrativt beteende samt teori om ansvarfördelning analyseras empirisk data insamlat med hjälp av semistrukturerade intervjuer med beslutsfattare från olika asylprövningsenheter.Studiens resultat visar att det finns invecklade sociala interaktionsmönster i asylbeslutsfattandet samt att tre kommunikationstyper kunde identifieras; informella, formella och semiformella. Beslutsfattare växlar mellan dessa typer i beslutsprocessens olika steg. Med hjälp av utvecklade sociala kommunikationsmönster, omsätts en tidspressad beslutsplan i handling. Sammantaget påvisar studien den administrativa människans begränsade rationalitet. På grund av ringa sociologiska forskning inom området är studien ett bidrag till disciplinen. / This qualitative study aims to investigate, identify and analyze social interaction patterns regarding the decision-making process at the Migration board’s asylum processing unit from the perspective of the asylum officer. Empirical data, which is collected through semi-structured interviews with asylum officers from different Migration board entities, is analyzed by employing different theories on decision-making in the context of administrative behavior and diffusion of responsibility. The outcome of the study shows that there is an intricate social interaction pattern in the asylum decision process and three communication types have been identified: informal, formal and semi-formal. The asylum officer switches between these types in the various stages of the decision-making process. Through developed social communication patterns, a time-pressured decision-making plan is put in action. Generally, the study demonstrates the bounded rationality of the administrative person. Due to lack of sociological research in this area, this study is a contribution to the field.