<p>Titel: IFRS / IAS –bättre redovisningsrekommendationer?</p><p> Ur finansanalytikernas synvinkel.</p><p>Ämne: Företagsekonomi</p><p>Författare: Ann Berner, Therése Henningsson</p><p>Handledare: Fredrik Ljungdahl</p><p>Problemformulering: Anser finansanalytikerna att det är lättare att bedöma ett företag nu jämfört med tidigare redovisningsrekommendationer?</p><p>Syfte: Syftet med denna studie är att utforska om finansanalytikerna anser att de finansiella rapporterna, för börsnoterade företag, har blivit mer användbara efter övergången till IFRS/IAS regelverk. </p><p>Metod: Arbetet utgår från IASB:s kvalitativa egenskaper och finansanalytikers åsikter om införandet av </p><p>IFRS/IAS regelverk, nu två år senare via e-postenkäter. Dessa enkäter undersöks statistiskt för att kunna presentera kvalitet.</p><p>Nyckelord: IFRS/IAS, Finansanalytiker, Jämförbarhet, Tillförlitlighet samt Trueblood-rapporten. </p><p>Resultat: På grund av den låga svarsfrekvensen är det ej </p><p>möjligt att generalisera och varken bekräfta eller </p><p>förkasta våra hypoteser.</p>

<p>Syftet med denna uppsats är att förklara om den frivilliga miljöredovisningen påverkar finansanalytikers investeringsbeslut. Vi vill dessutom försöka få klarhet i om en analytikers etiska motiv kan ge en förklaring på vilket sätt de påverkas av den legitimerande miljöinformationen. </p><p>Studier som gjorts tyder på att allt fler börsnoterade och större publika onoterade bolag har börjat lämna en mer omfattande miljöinformation i sina årsredovisningar. En del företag försöker påverka intressenternas inställning till företagets verksamhet genom att försköna bl.a. miljöinformationen. </p><p>För att få fram relevant information använde vi oss av ett webbaserat experiment med följdfrågor. Undersökningen har gjorts på finansanalytiker, eftersom de har stort inflytande över aktieägarnas beslut och på så vis kan påverkar företagens fortlevnad. Experimentet består av två företags förvaltningsberättelser, balansräkningar, resultaträkningar och nyckeltal. Med hjälp av dessa ska finansanalytikerna välja vilket företag de vill investera i. Företagens information har utformats för att vara så lika varandra som möjligt. Det ena företagets information är dock preparerad med legitimerande miljöinformation, med syfte att överbygga ett skadeståndsanspråk. Vi utgår från tidigare forskning och befintliga teorier för att skapa insikt i vad analytikerna baserar sin värdering på.</p><p>Vi har i vår analys sett att den legitimerande informationen inte fått den effekt som vi förväntat oss. Vi trodde att vi skulle få se en ökad investeringsvilja på lång sikt i bolag X dvs. det med mycket legitimerande miljöinformation. Istället visade sig utfallet bli så att investeringsviljan var högre i företaget Y dvs. det utan legitimerande information. Även på kort sikt var investeringsviljan högre i företaget Y.</p>

<p>Uppsatsens titel: Revisionsplikt i små företag – en ekonomisk eller ideologisk fråga?</p><p>Kurs: Kandidatuppsats, FEC 651 (10 poäng), HT 2006</p><p>Författare: Anna Andersson och Charlotte Norling</p><p>Handledare: Sven-Olof Yrjö Collin</p><p>Bakgrund: I Sverige har idag alla aktiebolag revisionsplikt, oavsett företagets storlek. Ska denna plikt avskaffas för de minsta företagen i Sverige? Ämnet är idag högst aktuellt och Svenskt Näringsliv har begärt att Justitiedepartementet ska utreda frågan.</p><p>Syfte: Vårt syfte med uppsatsen är att förklara företagarnas varierande attityder till revisionsplikt utifrån bakomliggande faktorer i mikroföretaget.</p><p>Metod: Vi inriktar oss på det positivistiska synsättet och använder oss av en deduktiv ansats. Utifrån en kvantitativ metod samlar vi via enkäter in information som grundar sig i faktorer i mikroföretaget, vilka är beroende på attityden till revisionsplikten.</p><p>Teoretiska perspektiv: För att skapa vår egen teori har vi agentteorin och intressentmodellen som utgångspunkter i uppsatsen.</p><p>Slutsats: Vår slutsats av undersökningen är att vi kan se att företagen reagerar starkare på nyttan/kostnaden än på revisionsplikt. Man ser mer en nytta av revisionen än vad man ser med nyttan av revisionsplikt. Nyttan/kostnaden påverkas av faktorer i företaget och revisionsplikten påverkas av faktorer hos individen i företaget.</p>

<p>Title: Explaining the Growth of an Industrial Cluster</p><p>- Theories Tested on the Ningbo Die & Mould Cluster</p><p>Authors: David, Eagle & Chris</p><p>Purposes: The aim of our dissertation is to find an applicable theoretical framework that could explain the growth of the Ningbo Die & Mould Industrial Cluster. The theoretical framework is also expected to be applicable in the Ningbo Endogenous Industrial Clusters.</p><p>Theoretical framework: Mainly based on Porter Diamond Model, supplemented by other relevant models and our working experience, we have set up our own theoretical model, in which a factor hierarchy with five category factors and 29 sub-factors was structured. Meanwhile, a specific cluster, the Ningbo Die & Mould Cluster, was selected to conduct the survey of questionnaires. The different managers of the enterprises were chosen as respondents and we tried to test the validity of our own theoretical model.</p><p>Results: The collected data from the survey was analyzed through the SPSS program, we adopted Factor Analysis, Descriptive Statistics, Correlation Analysis to draw conclusions. The findings of our dissertation suggest the local government should put more emphases on different factors in the course of clusters’ growth.</p><p>Key words: Porter Diamond Model Double Diamond Model Nine-Factor Model Factor The Ningbo Die & Mould Cluster Correlation Analysis </p>

<p>Advocated by the New Public Management, performance management has been adopted by many developed countries since 1980s. The Chinese government wants to improve government performance by performance management reform, but encounter a lot of difficulties. Why? Because the successful implementation of governmental performance management has its prerequisites, especially the structural prerequisites, which are the basic preconditions of successful performance management reform. The purpose of this dissertation is to answer such questions: What are the structural prerequisites for the successful implementation of governmental performance management? How is the model of the structural prerequisites used to analyze the Chinese governmental structure? We develop this model from the theories of New Public Management and experiences of performance management reform in other countries. In this model, we argued that the decentralization and coordination in governmental structure are the structural prerequisites. Then, we use Swedish governmental structure as an empirical example to explain our model. At last, we analyze Chinese governmental structure by using this model and want to find whether it conforms to this Model. We discovered that there are three typical features of Chinese governmental structure: centralization, no separation between the political party in power and administration, and overlapping of the leadership, which are the typical features of Weberian bureaucracy combined with Chinese characteristics, and are totally different from our Model. We wish our dissertation could be helpful to the performance management reform in P. R. China by providing the structural prerequisites for the successful implementation of governmental performance management.</p>

<p>The purpose of this dissertation is to find the key factors of web site which influence customer value. Through literature review, we find the role of web site from a marketing perspective is a medium of marketing, enhancing the marketing mix and endowing the marketing mix with new features; we also find that customer value is a comparison of benefit and cost, having both psychic value and utility value and covering the whole customer activity. On base of these, we identify eight factors of web site which, we hypothesize, influence customer value: Attractiveness, Ease of use, Accuracy, Customization, Responsiveness, Community, Comparison and Assurance. Then a survey with questionnaire method was employed. As to the design and analysis of the questionnaire, the Kano model was used. The result of our survey showed that seven factors of web site - Assurance, Ease of use, Accuracy, Responsiveness, Customization, Attractiveness and Comparison, have positive influence to customer value while Factor of Community, has little influence to customer value. In addition, we introduced Importance index and Indifference index to evaluate influence during analyzing; under this way, we proved the validity and reliability of our investigation.</p>

<p>Nowadays the competitiveness is a hot subject being studied all over the China. This dissertation is dedicated to analyzing the relationships between human resources and economic development, innovation and technology, and industrial cluster. The main purpose of this dissertation is to find out the extent to which human resource plays an important role in the competitiveness of one city, one economic region, even one state, and also to give some insight in how to accelerate the competitiveness enhancement by adjusting the quantity, quality, collocation, and structure of human resources, and so on.</p><p>Literature review was conducted in the context of our theoretical framework discussion. Theories of Porter from USA and theory of competitiveness of Ni Pengfei from China were discussed. Then, a new model was created and, a deductive method was adopted. From different angles, three aspects associated with competitiveness were analyzed respectively. An in-depth case study of the city Ningbo, China was conducted. Our theoretical framework and model were tested in the case study.</p><p>We came to conclusion that human resources has significant effect on the economic development, innovation and technology and industrial cluster. It is apparent that human resources is one of the crucial variables prompting competitiveness. Finally, further researches and practical implications of our study were discussed. </p>

<p>The garment cluster is a diversity and heterogeneous industry. Faced the fiercely increasing competition and rapidly changing markets, how to promote its international competitiveness in the globalization era? The purpose of this dissertation is to find an applicable theoretical framework that could describe the factors attributing to the international competitiveness of a garment cluster. </p><p>Based on Porter’s Diamond theory and Padmore’s Groundings-Enterprises-Markets (GEM) model, and combined the implications from the Cluster Initiative Performance Model (CIPM), Smiling Curve and Global Value Chain (GVC) as well, we have modified the GEM model and established fourteen hypotheses according to the characteristics of a garment cluster. Consequently, a questionnaire was designed, and a company survey and an institution survey were conducted in the Ningbo garment cluster respectively. Furthermore, a comparative study between the Ningbo garment cluster and the Daegu garment cluster was conducted. The collected data from the surveys were analyzed through the SPSS software. We have calculated the mean value and p-value of each factor and put the results in the modified model. </p><p>Combined the result of the comparative study between Ningbo and Daegu, the finding in our study suggests there are six contributing factors to the international competitiveness of a garment cluster: internal coordination, strategy, sources, external cooperation, policies, and markets. Theoretically speaking, the modified model has its validity, reliability and generalizability. Specifically, strategy, external cooperation and markets are first and foremost important for the Ningbo garment cluster. We ended the research with future research as well as its limitations.</p>

<p>Under the era of globalization, as China's rapid economic development, the amount of special equipments has been in the dramatic increase, which has brought a major challenge on how to ensure the safety in special equipments. The overall security situation in special equipments in China is not optimistic.</p><p>This dissertation takes elevators as a case study to build the dynamic security administration model of special equipments, make an assessment on the model and analyze the model under different social circumstances of state level and global level. </p><p>In this article the dynamic security administration model is created to achieve the management objective --- safety, based on the analysis and study of various processes and management entities of elevators, effectively making use of social resources to tighten the control over special equipments manufacture, installation, maintenance, operation, inspection, and supervision. AHP is used to determine assessment factors of multi-level analysis and weight of all factors. And it takes Fuzzy mathematic method to calculate assessment result, pointing out factors with existing issues, which can be rectified and perfected by continuous improvement. </p><p>We also try to analyze the influence of five social environment factors: government administration, market economy, information technology, education and regulations on special equipments safe administration. Then we compare the differences of this model applying to Sweden and global level.</p>

<p>Nurse job satisfaction is a hot topic in China because Chinese hospitals are suffering from lower nurse job satisfaction nowadays. The purpose of this dissertation was to investigate the nurses’ perception of job satisfaction attributes and how it varies with age and educational level.</p><p>A questionnaire was developed to collect necessary data both from China and Sweden. Samples consisted of three regional hospitals in Ningbo China and one in Sweden, 150 and 46 respondents respectively to present Chinese nurses and Swedish nurses.</p><p>Results show that both age and educational level are related to nurse job satisfaction. However, age and nurse job satisfaction are U-shaped related, and educational level and nurse job satisfaction are inverted U-shaped related. Second, intrinsic job characteristics are as important as extrinsic job conditions on nurse job satisfaction. Third, age and intrinsic job characteristics are negatively correlated, while age and extrinsic job conditions are not linear related. In addition, intrinsic job characteristics and extrinsic job conditions show the same importance level among different age groups except for the age group over 50. Fourth, educational level does not affect nurse perception of the importance level of both intrinsic job characteristics and extrinsic job conditions. Finally, although Chinese nurses place the same importance level of job satisfaction factors as Swedish nurses do, the level of job satisfaction are quite different between those two groups.</p><p>Key words: nurse job satisfaction, intrinsic job characteristics, extrinsic job conditions, China, Sweden</p>