<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>

<p>Headquarters relocation of Chinese domestic firms within China is a new economic phenomenon in recent years. Domestic firms’ headquarters relocation has a tremendous influence on the economy of the cities and these firms. We believe this phenomenon can be explained by the classical economic rules. The purpose of this dissertation is to find the factors explaining headquarters relocation from the perspectives of internal and external areas of the Chinese firms. On the basis of relevant literature review and our case study of headquarters relocation, a model, which can be used to evaluate the situation of firms that plan to relocate their headquarters, is developed. Two types, seven internal factors and seven external ones, are integrated in our model. To test this model, we have developed two hypotheses, made a questionnaire within Zhejiang province of China and interviewed two managers. The result from the survey indicates that the thirteen factors listed in the questionnaire were considered important. Four factors are the core factors. Meanwhile, the result also shows that, “the different wishes of the most staff to the headquarters relocation”(the staff’s opinions toward relocation differed), need not to be considered to most firms when they make a decision of headquarters relocation. This is a weak factor. Hence, we revise our model to remove this factor. On the other hand, we can see the general analysis of the four core factors in headquarters relocation available still in firms of different industries.</p>

<p>Revisorns arbetsuppgifter är i samhället föremål för missuppfattningar. Intressenter har, som denna uppsats skall visa, under många år haft för högt ställda förväntningar på revisionen.</p><p>Denna kravfullhet borde även yttra sig i höga förväntningar vad gäller revisionens omfattning. Då många intressenter tycks ha uppfattningen att revisionen mer eller mindre innebär en totalgranskning, är det därför ett skäligt antagande att dessa vad gäller revisorns väsentlighetsbedömning, kommer kräva en bredare granskning.</p><p>Denna studie skall klarlägga om och hur revisorernas uppfattning av väsentlighet skiljer sig från en av de allra viktigaste intressenternas, nämligen kreditgivarna. Således skall både kreditgivarnas perspektiv, och vad som kan tänkas vara anledningen till dessas anspråksfullhet, liksom revisorernas och de faktorer som påverkar dessas väsentlighetsbedömning, innefattas i vår redogörelse.</p><p>Både revisorer och kreditgivares väsentlighetsuppfattning har i uppsatsen genom en webenkät studerats. Det empiriska materialets giltighet analyserades med hjälp av ett statistikprogram.</p><p>Enkäten och testen kunde inte urskilja något förväntningsgap mellan revisorer och kreditgivare. Revisorns bidrag till väsentlighetsbedömningens variationer och avsteg från god redovisningssed, indikerades dock inte bero på revisorns karaktäristik som uttrycktes i uppsatsens hypoteser (dvs. kön, ålder, erfarenhet och yrkesbefattning). Signifikant varians kunde å andra sidan mellan olika revisionsbolag skönjas.</p><p>Våra förslag till lösningar härleddes ur de båda parterna. Information ansåg vi inte i hög grad vad gäller kreditgivare vara nödvändig. En alltför vidlyftig reglering menade vi också också bl.a. pga. intressenternas varierande informationsbehov, vara svår att genomföra. Dels pga variationernan mellan de olika revisionsbolagens bedömningar och tröskelnivåer, förespråkades dock standardiserade sådana. </p>