Forskning visar att internationella organisationer har bristande insikt om hur repatriaters internationella kunskap bör överföras till organisationen vid återvändandet. Om repatriaterna lämnar organisationen vid återvändandet riskerar organisationen att förlora värdefull kunskap och global konkurrenskraft. Det är därför viktigt för internationella organisationer att de är mottaliga för kunskapen och att de motiverar repatriaterna att stanna kvar inom organisationen och att dela med sig av den internationella kunskapen. Syftet med denna uppsats är att undersöka hur kunskapsöverföring vid repatriering ser ut inom SEB. Nio kvalitativa intervjuer har genomförts med anställda inom SEB. Intervjuresultaten har sedan analyserats med hjälp av en analysmodell innehållandes uppsatsens teoretiska ramverk. Intervjuresultaten visar att SEB inte helt och hållet tar till vara på repatriaternas internationella kunskap. Repatriaterna tycks vara mer motiverade att dela med sig av kunskapen än vad SEB är mottagliga för kunskapen. Samtliga repatriater var motiverade att stanna inom organisationen efter sitt återvändande, trots att SEB varken erbjuder god support eller attraktiva karriärerbjudanden till merparten av de intervjuade repatriaterna.

Syftet med denna fallstudie är att öka kunskapen om hur individer inom banken uppfattar internrevisionen. Undersökningen av dessa uppfattningar avser även skapa förståelse för organisatoriska förhållanden som påverkar individers uppfattningar om internrevision, detta genom att ta stöd av ett processorienterat förhållningssätt. Med denna förståelse som grund ämnar studien ge konkreta rekommendationer till internrevisorerna om hur de bör arbeta för att förbättra bankens internrevision. Den teoretiska referensramen belyser tidigare studier om internrevision, där olika förhållningssätt kan påverka individers uppfattningar om internrevision. Ramen består bland annat av ett hårt förhållningssätt i form av internrevisionsområdets lagar och regler, som ämnar belysa bankers komplexa situation. Centrala förhållanden anses vara att internrevisionen på banken ska utformas utifrån de lagar som måste efterlevas men även det enskilda företagets förutsättningar. Ytterligare förhållanden är oberoendeställningen och den kompetens som internrevisorerna besitter. Ramen sammanlänkas av ett mjukt, processorienterat synsätt i syfte att minska missuppfattningar om internrevision. Detta genom att förena en de lagar och regler som finns med det mjukare förhållningssättet som understryker internrevisionen som en del i verksamhetsutvecklingen. Uppfattningar om internrevision är starkt sammankopplade med den kontext de uppstår i, varför denna kvalitativa fallstudie genomförs med ett tolkande synsätt. Studien består av semistrukturerade intervjuer där författarna erhållit djupgående information kring internrevisorers, kontorschefers och medarbetares uppfattningar om bankens internrevision. Denna studie har identifierat skillnader i uppfattningar om internrevision mellan de undersökta kontoren och i vissa fall mellan kontoren och revisorerna. Studien kommer till slutsatsen att missuppfattningar till stor del skulle kunna förebyggas genom att de som arbetar på kontoren förstår och anammar revisionens syfte, det vill säga att hjälpa kontoren att utveckla sin verksamhet. Viktiga komponenter för att skapa denna förståelse är enligt denna undersökning, revisorernas tidigare erfarenhet, och delaktighet i verksamheten utöver revisionstillfället.

Facing this finance tsunami, the small and medium-sized enterprise own should have the correct management idea, understand positively the government provides each assistance, simultaneously the government directs the bank also to have necessity of the adjustment to financing of strategy the small and medium-sized enterprise, this is this article the main purpose. The short-term says, will face the relatively fierce market decline impact inevitably by the foreign trade small and medium-sized enterprise primarily. Even though after the financial tsunami subsides, within from 3 to 5 years, before the global trade demand extremely will be in the future possible the deflation which, because the US will expend, but greatly is inferior, on the other hand, because the enterprise operational risk will elevate relatively, the bank system will give the letter standard also possibly tends to be strict. Origin and influence after this research main discussion finance tsunami, the government loans the strategy small and medium-sized enterprise of by the bank system execution, to relaxes research of our country Small and medium-sized enterprise impact. This research by way of is related Wen Xianzheng , as well as the article offers the methodology and the historical review law studies under the globalization the financial crisis, the small and medium-sized enterprise and the government, in assists the small and medium-sized enterprise to loan in the strategy the result. This research discovered: The latter financial tsunami time, Our country Government is right 'the small and medium-sized enterprise to loan each condition to have the improvement. The research conclusion thought: The government should revise the credit support mechanism, and using the administrative method, enhances the bank to handle time this lending operation the elasticity and the wish, causes the small and medium-sized enterprise to obtain the fund affable synthesis effect, achieves the government to continue to support the industry and the stable economy policy.

The research mainly probes entry modes of foreign banks into the China market after China joined the WTO. First, the study uses the literature and case study to analyze why the China government allows foreign banks directly invest in the ownership of the China banks, and why the mode becomes the primary way for foreign banks to enter the China market. Second, the study is to analyze whether acquiring Hong Kong banks is a better way for small-middle size foreign banks to enter the China market by observing the utilizing situation of CEPA from Hong Kong banks, and the case study of Fubongroup purchasing the Hong Kong bank. This study therefore finds that the cost of acquiring shares from China banks is so high that small-middle size foreign banks can¡¦t afford. Thus, acquiring Hong Kong banks to benefit from CEPA could be better one of the small-middle banks¡¦ choices to enter the China market.

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Choices in financing is an important issue when firms need to leverage. With the giant capital concerned, including the capital structure, investment decision-making, and dividend policy etc., it plays a crucial role for a firm's future. Among the foreign literatures, unlike equity offerings or public debt offerings, bank loan financing elicits a significant positive stock price reaction. The lengthy foreign literature on firm financing decisions relies (in parts) on this finding to characterize bank loans as ¡§unique¡¨ or ¡§special¡¨ forms of external finance. During the process of approval for loan, banks will make a great effort on monitoring and verifying the quality of firm¡¦s credit capability. The information banks get makes bank loan as an important way to reducing the information asymmetry between firms and the investigators. We further explore the uniqueness of private lending announcement by examining the short-run and the long-run equity performance of bank borrowers. With single-factor model and Fama-French three-factor model, the loan announcement both caused a positive borrowers returns in the short run and long run overall. But there is no cross-sectional effect in the short run. Although the industry variable elicits a significant positive reaction in the long run, it¡¦s only because of the characteristic of the industry, not the loan announcement effects. We conclude that the loan announcement has no influence on the borrowers return

I examine two sets of incentives faced by corporate CEOs to determine how they respond to those incentives. I compare firms that restate financial statements to firms that do not restate to test the hypotheses that bank monitoring should provide incentives to deter misreporting. For relatively less (more) severe misreporting, I find the likelihood of misreporting is positively related (unrelated) to bank borrowing, and that ex ante changes in bank debt are positive (unrelated) for misreporting firms versus control firms. These results suggest that bank monitoring is insufficient to deter or detect misreporting, rather that it may provide incentives for managers to engage in relatively less severe misreporting, consistent with the "debt covenant hypothesis". I next examine the incentives that CEOs have to increase firm value that result from their compensation packages and opportunities for advancement in the managerial labor market. Traditional methods for estimating pay-performance sensitivity exclude incentives that derive from opportunities for advancement in the managerial labor market and assume a linear relation between changes in pay and changes in performance. But results in recent literature imply that advancement opportunities may be a significant source of incentives and that the relation between changes in pay and changes in performance may depend upon the level of performance. I estimate payperformance sensitivities that incorporate these results. I find that although performance may be positively related to opportunities for advancement, the contribution to a CEO's total pay-performance sensitivity is too small to be economically significant. I also find that pay-performance sensitivities vary depending on the level of performance and may be higher or lower than estimates from linear models suggest. In sum, observed CEO pay packages may not be as suboptimal as some prior studies suggest.

Universiẗat, Diss.--Tübingen, 1990.