hig.sePublications
Change search
Refine search result
1234567 101 - 150 of 1416
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 101.
    Apell, Desirée
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Farzana, Rabita
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Is Environmental Sustainability an Advantage? - A Case Study on the Fashion Industry of Emerging Markets2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 102.
    Apelqvist, Martha
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Apelqvist, Anders
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Broadband business in the Colombian market2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim and problem: Our aim with this study is to understand the dynamics on Colombian broadband market and the business opportunities arising from it. For that purpose we have formulated the following 3 research questions:

    1) What characterizes the Colombian broadband market?

    2) How can broadband contribute to development in Colombia?

    3) Who benefits from business opportunities on the Colombian broadband market?

     

    Method: The authors have chosen the qualitative study method in order to have better understanding, explanations and analysis of the problem. The collection of the empirical data has been conducted through interviews in Colombia.

     

    Result & Conclusions: Research has shown that broadband  in Colombia is still under development and is present mainly in urban areas while rural areas still show a great lack of the service. Operators are offering triple play service which includes telephone, Internet and television at different speeds and prices.

     

    The development of Broadband has a positive economic impact on the Colombian society and contributes to increase competitiveness and is a driving force for economic by stimulating productivity.

     

    Suggestions for future research: The study has been limited to Colombian broadband market, the broadband technology and services based on broadband technology. The authors suggest for a future research to study how the expansion of broadband in rural areas in Colombia will affect the life and the businesses.

     

    Contribution of the thesis: This study contributes to the understanding of the present situation of the broadband market in Colombia and the business opportunities open for vendors, operators and end users.

  • 103.
    Aras, Umit
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Lundberg, Viktor
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Icke värdeskapande aktiviteter i ren service: En fallstudie om identifiering och kategorisering av spill inom banker2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Icke värdeskapande aktiviteter i ren service – En fallstudie om identifiering och kategorisering av spill inom banker

    Nivå: C-Uppsats i ämnet företagsekonomi

     

    Författare: Umit Aras & Viktor Lundberg

     

    Handledare: Tomas Källquist

     

    Datum: 2018 - Januari

     

    Syfte: Syftet är att med utgångspunkt i lean skapa förståelse för icke värdeskapande aktiviteter inom rena serviceorganisationer genom att identifiera och kategorisera spill.

     

    Metod: Studien utgår från den hermeneutiska forskningstraditionen och utifrån aktörsperspektivet bygger studien på en världsbild från det socialkonstruktivistiska synsättet. Studien har antagit en abduktiv ansats eftersom förståelse har nåtts genom en växelverkan mellan empiri och teori. Studien bygger på ett kvalitativt förhållningssätt inom vilket tio semistrukturerade intervjuer hos fem olika banker har varit grunden till det material som analyserats tematiskt.

     

    Resultat och slutsats: Resultatet tyder på möjligheter att identifiera och kategorisera icke värdeskapande aktiviteter inom ren service. Studien konkretiserar aktiviteter inom de spillkategorier som överförts från tillverkning till service men visar samtidigt att dess applicerbarhet inom ren service är perspektivberoende. Med avseende på om styrverktyget betraktas som beroende eller oberoende av aktörer visar studien att kategorierna kan behöva modifieras.

     

    Förslag till vidare forskning: På grund av studiens subjektiva begränsningar, samt fokus på banker, föreslår vi liknande studier på andra organisationer inom ren service för att pröva resultatet. För att etablera lean inom ren service föreslår vi även forskning som söker konkreta tillvägagångssätt för att reducera icke värdeskapande aktiviteter, eller söker att identifiera och kategorisera spill ur ett externt perspektiv.

     

    Studiens bidrag: Till skillnad från tidigare forskning om lean inom ren service bidrar studien med insikter i spillkategorierna genom att konkretisera aktiviteter. Studien bidrar även med ett modifierat förhållningssätt till spill och skiljer sig på så vis från de kategorier som presenteras i tidigare forskning. Slutligen styrker studien den tidigare forskning som hävdar att rena serviceorganisationer kan effektiviseras genom att applicera lean som styrverktyg. 

  • 104.
    Arboleda, Yiseth
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Bekic, Kenan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The effect of fairness and job satisfaction in the Swedish public sector: Nursing homes in Tierp and Gävle2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to analyze how fairness and its´ components; the distributive, procedural and interactional influence job satisfaction in the Swedish Public Sector. Our examination places were nursing homes in two Mid-Swedish towns of Gävle and Tierp. 

    Method: The study is based on ten qualitative interviews with employees in the nursing homes within the Swedish Public Sector. We used a deductive study approach where we let the participants express themselves at the same time having specific questions derived from theory about fair HRM developed by Bowen, Gilliland and Folger (1999). We analyzed the answers question by question in order to reach to a conclusion and achieve the aim of the study. The data is reported through written text, tables, graphs and findings and implications. 

    Result & Conclusions: We obtained the following: that there are rules and procedures as well as communications that need to be improved, likewise the gender equality and stand-ins´ possibility to influence. The service quality and delivery is not compromised where the employees experience emotional rewards by final customers. Following issues need to be highlighted; the issue of gender equality, rules and procedures and communications. 

    Suggestions for future research: A study where a quantitative technique can be used to consider the direct impact between fairness and job satisfaction to check the results of qualitative study and generalize. Further research could also include the impact gender has in predominantly men or women- sectors on perceived fairness and job satisfaction as well as the views of stand-ins on topics as fairness and job satisfaction in public sectors. 

    Contribution of the thesis: This study contributes to theoretical knowledge development about the notions of fairness and job satisfaction within the Swedish Public Sector. The topics of interest that we recommend managers to improve are: gender equality, rules and procedures and communications at the same time as that the entry- and working conditions should be made better and easier in order to attract younger workforce into the sector.

  • 105.
    Ardesjö Olsen-Lie, Fanny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Melin, Frida
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Innovativ tjänsteutveckling för fastighetsföretag: Metoder för att skapa nya tjänster som matchar interna och externa krav2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    From a business perspective, there is a considerable interest in developing innovative services, as research shows that it creates sustainable competitive advantage. Real estate companies are working with service development to fill their properties and work closely with their customers where demand determines the development process. The present study tests the Wang & Tsai (2012) service development model where the methods service mapping, service blueprint and axiomatic design provides tools for real estate companies. With these methods, the company shall identify customer needs and deliver a new service that meets both internal and external requirements. Through innovative service development process, the gap between customers’ expectations of what services the company can offer and the real estate companies’ perceptions of what needs the customers have decreases.

    On this basis, the research questions of the study were designed;

    -          What services can property companies offer to match the demand made by newly established entrepreneurs?

    -          How can the real estate company through service blueprinting, in a close cooperation with the customer, create innovative service with a long-term plan for local contracts?

    -          How do real estate companies work with axiomatic design methodology, to construct the services demanded by newly established entrepreneurs, and thus create sustainable competitive advantage?

  • 106.
    Arevian, Narine
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Marki, Nancy
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Miljökostnad: Rapportering och definition av miljökostnad i svenska börsnoterade bolags årsredovisningar2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med studien är att undersöka vad som rapporteras som miljökostnader i svenska börsnoterade företags rapporter samt ta reda på om storlek och bransch har en påverkan på rapporteringen. Utifrån detta ska studien vidare ge ett utarbetat förslag för hur miljökostnader kan definieras.

    Studien har utgått från ett positivistiskt och objektivt synsätt. För att lyckas besvara studiens syfte har en kvantitativ dokumentstudie genomförts, där års-och miljöredovisningar från svenska börsbolag för räkenskapsår 2014 och 2015 har granskats. Studiens empiriska resultat har sedan ställts mot tidigare forskning och teorier i en analys

    Studiens resultat indikerar på att en övergripande del av företag på Stockholmsbörsen rapporterar miljökostnader i kvalitativa termer i form av löpande text. Studien har även funnit att i de fall bolagen lyckats kvantifiera kostnaderna rapporteras de i andra enheter än monetära. Vidare har studien funnit att både bransch och storlek har en påverkan på rapportering av miljökostnader men att storleksfaktorn endast påverkar små företag.

    Då studien har genomfört en dokumentstudie skulle det vara intressant att vidareutveckla studiens syfte och studera hur företag definierar miljökostnader ur ett kvalitativt perspektiv. Vidare skulle det även vara intressant att ta reda på varför mer än hälften av företagen på svenska börsen inte miljökostnadsrapporterar

  • 107.
    Arnkvist, Mattias
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Vitasp Persson, Magnus
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Bolånetaket: -och dess påverkan på bolånemarknaden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The mortgage limitation and its impact on the mortgage market

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Mattias Arnkvist and Magnus Vitasp Persson

    Supervisor: Lars Steiner

    Date: 2011 – May

    Aim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.

    Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet. Our qualitative part is based on the interviews with four of the largest banks in Sweden and the Financial Supervisory Authority, which is the state administrative authority that took the decision to introduce the mortgage limitation.

    Conclusions: The results of the collected data are that the mortgage limitation from a statistical point has resulted in the form of a breaking trend in which mortgage levels are now falling. The targets that the Financial Supervisory Authority had with the regulation were to reduce the mortgage levels and create a healthier credit market. According to our own personal opinions, the opinions of the banks we interviewed and the Financial Supervisory Authority, the mortgage limitation have been helpful to the market and all parties believe the regulation will stand firm.

    Suggestions for future research: When our report i based on a bank's perspective, it would be interesting to see a study on the subject with a different approach, for example with a consumer view.

    Contribution of the thesis: The contribution of this report is our unique way to present and discuss the data, through a unifying discussion method of a category analysis. This report is valued for both operators and consumers in the mortgage market.

    Key words: Mortgage limitation, mortgage market, Financial Supervisory Authority, banks, amortization. 

  • 108.
    Aronsson, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Al-Kaebi, Jafar
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    IAS 40 Förvaltningsfastigheter: En studie om hur noterade fastighetsbolag redovisar sina värdeförändringar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Uppsatsen syftar till att redovisa hur fastighetsföretagen som tillämpar IAS 40 redovisar sina värdeförändringar och hur de fastställer förvaltningsfastigheternas verkliga värde. Syftet är även att belysa de olikheter som finns i fastighetsföretagens resultaträkning.

     

    Metod: Uppsatsen består av en kvalitativ undersökningsmetod. Vår studie började med att göra en kvalitativ undersökning genom att granska 10 börsnoterade koncerners årsredovisningar från år 2005-2012.

     

    Resultat och slutsatser: De undersökta fastighetsföretagen använder sig av antingen kassaflödesmetoden eller ortprismetoden för att fastställa sina förvaltningsfastigheters verkliga värde. De bedömningar och antaganden som görs skiljer sig åt mellan företagen. Vi har sett att företagen väljer att placera de värdeförändringar lite på olika sätt i resultaträkningen. Det eftersom att lagen inte ger några klara direktiv om hur och var dessa värdeförändringar skall placeras i resultaträkningen, vilket gör att det blir svårt att jämföra dessa företag med varandra.

  • 109.
    Arrese, Sara
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wang, Liao
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Trust development in International Healthcare Services: Elekta in Spain2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Trust development: a marketing strategy in the Internationalization of Healthcare Services.The case of Elekta in Spain

    Level: Master Thesis in Business Administration

    Author: Sara Arrese and Wang Liao

    Supervisor: Maria Fregidou-Malama

    Examiner: Akmal Hyder

    Date: 2014-10-02

    Aim: The aim of this research is to examine how trust developing affects International Healthcare Services marketing while settling down into a new country. Our study is applied to Elekta in Spain.

    Method: In order to carry out this research, qualitative data is used, a single case study is applied, questionnaires and semi-structured interviews were carried out to collect the needed primary data.

    Result and Conclusions: In the case of Elekta Spain, the trust development between suppliers and customer took place during the entire relationship. In addition, the trust level at company level and individual level were found to be the most significant leaving aside the country level as there were different opinions between customers (which did not find it a deciding factor) and Elekta. Hence, for the marketing strategy, standardization and adaptations can improve trust development.

    Suggestions for future research: Generalization cannot be made after this research as a single case study in one country has been the subject for investigation. Consequently, future research of other service industries and countries could expand this study.

    Contribution of the thesis: This thesis offers a new theoretical framework of trust development in the Spanish Healthcare Industry. This framework not only can be adapted to further study of other countries, but also can be adapted to further study of other service industries.

  • 110.
    Arutunjan, Susanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Johansson, Pernilla
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledarskap i Konsum Gävleborg: Ledarens och medarbetarnas perspektiv2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 111.
    Arvidsson, Elina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kastemyr, Rebecca
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Switching intentions påverkan på GenerationY och Baby Boomers: En kvantitativ studie inom banksektorn2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Switching intentions påverkan på Generation Y och Baby Boomers – En kvantitativ studie

    Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi

    Författare: Elina Arvidsson och Rebecca Kastemyr

    Handledare: Jonas Molin och Lars-Johan Åge

    Datum: 2018 - maj

    Syfte: Banker har idag problem med att få kunder att stanna och vara lojala mot dem, något som kan bero på att kunderna inte känner sig tillfredsställda med de tjänster och den service banken erbjuder. Vissa forskare har sett att det oftare är yngre bankkunder som byter bank än äldre, medan andra menar att sådant inte är fallet. Syftet med vår studie är därmed att öka förståelsen för hur Baby Boomers och Generation Y's switching intentions påverkar deras intentioner att byta eller behålla sin bank. För att besvara syftet har vi valt att ta hjälp av några forskningsfrågor som lyder:

    • Vilka faktorer bidrar till att Baby Boomers väljer att byta eller behålla sin bank?
    • Vilka faktorer bidrar till att Generation Y väljer att byta eller behålla sin bank?
    • Vad är skillnaden mellan Baby Boomers och Generation Y's switching intentions?

    Metod: I studien användes en kvantitativ metod där data samlats in via en webbaserad enkätundersökning. Studien riktar sig till två populationer; generation Baby Boomers som består av individer födda mellan år 1945 och 1964 och Generation Y som består av individer födda mellan år 1980 och 1999 som båda deltagit i enkätundersökningen. De data som samlats in har sedan analyserats i statistikprogrammet SPSS där vi tog fram deskriptiv statistik, error bars, korrelationsanalys, t-test och korstabell. Dessa analyser har sedan använts för att svara upp på studiens syfte.

    Resultat & slutsats: Sambanden mellan generationstillhörighet och de testade variablerna är till stor del svaga, vilket gör att vi utifrån vår studie kan konstatera att Baby Boomers och Generation Y är mer lika än forskare tidigare trott. De fyra testade variablerna har samtliga viss påverkan på bankkundernas switching intentions, vilket innebär att bankerna bör ta dessa variabler i beaktning för att undvika att förlora kunder.

    Examensarbetets bidrag: Studien bidrar till ökad förståelse för Generation Y och Baby Boomers switching intentions och vad som påverkar det. Studien har bidragit tillen förändrad syn på båda generationernas switching intention i jämförelse med tidigare forskning. Vår förhoppning är att studien ska bidra till att öka förståelsen för switching intentions bland bankerna för att de ska kunna ta fram strategier utifrån de fyra testade variablerna och därigenom skapa kundnöjdhet och minska kundernas switching intentions.

    Förslag till fortsatt forskning: Vår förhoppning är att vidare forskning ska kunna utveckla resultatet som studien bidragit med ytterligare. Fortsatta studier skulle kunna jämföra olika banker och se hur våra fyra variabler påverkar enskilda banker, samt studera andra kombinationer av variabler och andra generationer.

  • 112.
    Arvidsson, Nathalie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Intressenterna i centrum vid implementering av Corporate Social Responsibility2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The development of Corporate Social Responsibility has been increasing for the last decade.

    Not only is Corporate Social Responsibility an important thing for big rich companies, today

    it includes all different kinds of companies’ regardless size, profit or industry. An industry

    which affects the majority of the society is the grocery industry. People have on a daily basis

    some kind of relationship to the grocery industry, which means that we have high presure on

    the companies to not take an over price on the goods, to have a good assortment and that the

    companies take responsibility for the society. With high pressure from different groups of the

    society it is hard for the companies to know how to please all groups at their highest level.

    In this essay a qualitative examination will be done of how grocery companies mange the

    problems of having many stakeholders to please. How they in the best manner try to improve

    their Corporate Social Responsibility in every part of their company. The result showed that

    despite general models of implementation, the best way to integrate stakeholders is to have a

    good communication.

    Utvecklingen av Corporate Social Responsibility har skett i snabb takt det senaste decenniet.

    Framförallt har ämnet blivit viktigt för alla företag, oavsett bransch, storlek eller omsättning.

    En bransch där den stora majoriteten av befolkningen blir berörd av företags Corporate Social

    Responsibility-arbete är dagligvarubranschen. Människor är dagligen i kontakt med

    inhandling av matvaror och ställer därför stora krav på vad som finns på hyllorna, vilket pris

    varorna har, samt hur företag i sin tur aktivt tar ansvar för samhället. För organisationerna i

    sin tur är det svårt att tillfredställa alla intressenter, då Corporate Social Responsibility sedan

    tidigare varit tolkningsbart i en vidd bredd, samt desto större marknad företagen opererar på

    desto fler intressentgrupper är det att ta hänsyn till.

    I denna uppsats undersöks genom en kvalitativ studie, hur dagligvaruföretag på bästa sätt

    använder sig av Corporate Social Responsibility inom sina företagsled. Hur de på enklast sätt

    handskas med den problematik som uppstår när det finns många intressentgrupper som vill

    påverka implementeringsprocessen. Resultatet visade att det framförallt handlar om

    kommunikation istället för strukturerade ramverk vid implementeringen. Vilket i sin tur

    betyder att det största fokuset vid implementering av Corporate Social Responsibility skall

    vara att upprätta en kommunikationsmall istället för en ämnesmanual.

  • 113.
    Arvidsson Wallberg, Angelica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Åhlén, Alexandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Ekonomisk förlust för revisionsbyråer: En studie över revisorers fortlevnadsvarningar i Sverige2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The reporting of an organizations going concern has been center for debate during a long period of time. This is mainly due to auditing scandals where organizations have gone bankrupt without a modified going concern opinion from their auditor. In accounting literature there are conflicting claims about whether auditors are considered independent or not due to their tendency to issue a going concern modified opinion and the influence financial incentives have on auditor independence.

    The aim of this essay is to: Examine if there is a relation between the tendency to issue a going concern modified opinion and the financial loss for the audit firm.

    Method: From previous research hypotheses have been deduced. These hypotheses have then empirically been studied. A quantitative method was used to gather data from Swedish companies’ annual reports from the year 2011-2014. After gathering the data, it was tested and analyzed with a stats program and then presented in different tables.

    Result & Conclusions: This study has found evidence of the self-fulfilling prophecy, which indicates that the auditor withdraws from issuing a going concern modified opinion. Regarding the financial incentives as threats of audit independence, this study gives evidence that the size of Non-audit service fees poses a potential threat. The results of the study also show that there is no significant difference in quality between Big 4 and Non-Big 4 auditors regarding the issuance of going concern modified opinions.

    Suggestions for future research: In this study the financial factors have been taken into account, a combination of both the financial and non-financial factors is the suggestion for future research. A third limitation of this study is that is based upon the auditors’ perspective, therefore a study based solely on the companies' perspective or a combination of both is our suggestion for future research.

    Contribution of the thesis: This thesis contributes with more knowledge to the accounting literature. The study has provided more knowledge about the self-fulfilling prophecy, financial incentives on audit independence and the quality among Big 4 and non-Big 4 audit firms. This thesis has also contributed to further understanding of how problematic it can be for an auditor to issue a going concern modified opinion.

  • 114.
    Ask, Frida
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eriksson, Cecilia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Påverkar transformellt ledarskap hos klienten kvaliteten på revisionen?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: It´s essential that the auditor retains its independence in accounting. Previous research has shown that different factors may affect the auditor's objectivity and thus contribute to the auditor commits quality reduced actions, so called RAQ acts. The stakeholders need to be confident that the information in the audit is correct to make informative decisions, that‟s why it is important to identify the factors that may affect the auditor's objectivity and thus prevent the auditor from committing RAQ acts. The aim then is to examine the factors that affect the auditor's objectivity, primarily if transformational leadership from the client has an effect on the auditor's propensity to commit RAQ acts.

    Method: The data for the study comes from a survey we performed to collect raw data. The survey was conducted on authorized and certified accountants in Sweden. We then used the statistical program SPSS Statistics to analyze the responses and the data and reported the results in table form.

    Result & Conclusions: The study results show that the time pressure is a factor affecting accountant to commit RAQ acts. However, we find no statistical correlation showing that a transformational leadership from the client affects the auditor's propensity to commit RAQ acts.

    Suggestions for future research: The study could usefully be carried out again when the results would be different at a higher response rate. Suggestions for further research could also be examining other factors that may affect the auditor's objectivity and his/hers propensity to commit RAQ acts.

    Contribution of the thesis: The study helps to draw attention to the need to identify factors that affect the auditor's objectivity.

  • 115.
    Askenbäck, Andreas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sverin, Sofi
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sambandet mellan intellektuellt kapital och finansiell prestation: En kvantitativ studie på svenska börsnoterade företag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to investigate whether there is a relation between intellectual capital and corporate performance or not. Another aim of the study is to investigate if there is any difference in the portion of intellectual capital between companies belonging to knowledge based industries and companies belonging to non knowledge based industries.

    Method: This is a quantitative study on companies listed on Nasdaq OMX Stockholm. Data from 307 companies were used in this study, and the data were collected from the companies annual reports from 2017 using Thomson Reuters Datastream. This study applies a correlation analysis, multiple regression analysis and an independent t-test.

    Result and conclusion: The study shows a weak positive relationship between intellectual capital and corporate performance which is not significant which means it could depend on coincidences. The result also shows that companies in non knowledge based industries possess more intellectual capital than companies in knowledge based industries.

    Suggestions for further research: Our suggestion for further research is to use a different classification of knowledge based and non knowledge based industries. Due to the difficulties of measuring intellectual capital a different measure of intellectual capital can be used in further research.

    Contribution of the thesis: The contribution of the study is that there is a weak positive relation between intellectual capital and corporate performance which is not significant. Furthermore, companies in non knowledge based industries possess more intellectual capital than companies in knowledge based industries.

  • 116.
    Asplund, Annika
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Medarbetare i en målstyrd organisation – hur upplever de styrformen?2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med det här arbetet är att öka förståelsen för hur medarbetare uppfattar den styrning de utsätts för. Förståelsen ska sedan bidra till att ledare ska kunna utveckla verksamhetsstyrningen inom liknande organisationer och på ett bättre sätt kunna nå de mål de satt upp och kunna utveckla dessa vidare och bli effektivare.

    Arbetet är genomfört med en inkännande och tolkande vetenskapssyn ur ett aktörrsynsätt. En hermeneutisk tolkningsmetod är använd för att uppnå syftet med arbetet. Genomförandet av arbetet är baserat på en kvalitativ metod, där en fallstudie med intervjuer utförts.

    Slutsatsen i studien är att medarbetarna uppfattar generellt målstyrningen som ett bra sätt att arbeta utifrån i sitt dagliga arbete. Men genom de negativa tankar de förmedlat har jag kommit fram till att det finns en fallgrop i att ha många system som styr parallellt. Systemen är bra i sig själva, men medarbetarna upplever en stress genom de krockar som uppstår dem emellan. Medarbetarna visar även att de inte upplever att de påverkar i så stor utsträckning som de faktiskt gör vilket organisationen måste arbeta fram bättre sätt för att förmedla så att medarbetarna känner sig sedda och på så vis gör ett ännu bättre arbete än de redan gör.

  • 117.
    Assarsson, Jenny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ekström, Patricia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fördelning av hållbart förädlingsvärde: En kvantitativ studie av svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The value added statement is a model that makes the sustainable responsibility taken by companies able to audit and compare in a systematic and regulated way. This study aims to empirically test a modified value added statement and analyze the Swedish listed companies value added distributed between the four dimensions of sustainability. Furthermore, the purpose is to see whether there are differences in the distribution of value added between companies of different sizes and industries.

     

    The study is conducted with quantitative method, a deductive approach and content analysis of annual reports. To process and present the data, the average values ​​and tables have been produced.

     

    The results shows that the model can be used to measure the listed Swedish companies' sustainable responsibility. The results also shows differences between small and medium-sized enterprises and large companies, and between companies in different industries. Conclusions that are drawn are that large companies and the industries technology, healthcare and industry are taking the biggest sustainable responsibility.

     

    Suggestions for future research is to test the model on other companies in Sweden and in other countries. Other suggestions is to test the relations between the variables. The study's contribution is that the value added statement is empirically tested and proved to be useful to see the companies’ sustainable responsibility. The study also shows that the model can be used to see differences between companies of different size and industry, which can be explained by the stakeholder, legitimacy and enterprise theory.

  • 118.
    Assur Stagliano, Stefan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Värderingar i CSR-kommunikation.: Kan ett företag minska risken för att budskapet uppfattas med skepticism?2015Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Examensarbetet har skrivits för att testa om ett CSR-budskap baserat på ett värdeteoretiskt ramverk har högre trovärdighet hos en presumtiv kund än ett budskap som inte är det.Metod: I detta examensarbete har endast primärdata använts som samlats in genom en kvantitativ enkätundersökning. Dataanalysen har sedan skett utifrån ett kvantitativt förhållningssätt.

    Resultat och slutsats: Resultatet i studien visar att företag som önskar öka trovärdigheten i sin CSR-kommunikation bör överväga att använda sig av ett värdeteoretiskt ramverk i sin kommunikation. Resultatet stödjer Schmeltz tes från 2014 om att ett värdeteoretiskt ramverk kan bidra till att öka den uppfattade trovärdigheten hos en presumtiv kund. Det finns dock viss skillnad i uppfattning mellan könen där kvinnor generellt mottar budskapen mer positivt.

    Förslag till fortsatt forskning: Det skulle vara intressant att närmare studera skillnaderna i uppfattning av CSR-budskapen mellan könen i synnerhet om det i en större kontext verkligen är så att män uppfattar kompetensvärderingar med högre trovärdighet än vad kvinnor gör och att kvinnor uppfattar personliga värderingar med högre trovärdighet än vad män gör.

    Uppsatsens bidrag: Den här uppsatsen visar att kommunikatörer och marknadschefer inom privatresebranschen bör överväga att använda ett värdeteoretiskt ramverk när de kommunicerar CSR med sina presumtiva kunder om de har ambitionen att öka den uppfattade trovärdigheten i sina budskap.

  • 119.
    Awuah, Gabriel Baffour
    et al.
    Högskolan i Halmstad.
    Abraha Gebrekidan, Desalegn
    Högskolan i Skövde.
    Osarenkhoe, Aihie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Interactive (networked) internationalization: the case of Swedish firms2011In: European Journal of Marketing, ISSN 0309-0566, E-ISSN 1758-7123, Vol. 45, no 7/8, p. 1112-1129Article in journal (Refereed)
  • 120.
    Axelsson, Albin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sundberg, Emma
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Regionala Strategiska Nätverk: En studie av företag i samverkan för hållbar utveckling2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Vårt syfte är att skapa förståelse för vilka motiv som ligger bakom att ingå i regionala strategiska nätverk och att analysera hur samverkan inom hållbarhet bidrar till nätverkets gemensamma mål.

    Metod: Studiens forskningsansats är av kvalitativ karaktär. Det empiriska materialet har samlats in genom åtta semi-strukturerade intervjuer, utförda på sex olika företag, inom nätverket SMART Resplan, samt genom tre deltagande observationer i form av workshops. Materialet analyserades med hjälp av en tematisk analys för att kunna utskilja olika teman.

    Resultat och slutsats: Det främsta motivet att ingå i ett hållbarhetsutvecklande RSN är att få ett utbyte. Vi har också identifierat att de främsta motiven är personliga och speciella för varje företag och det skiljer sig från varandra. Största fördelen med samverkan ligger inom effektivisering och erfarenhetsutbyte, både för de organisatoriska målen och nätverksmålen. Det primära målen hos alla deltagare är hållbarhet, men den ekonomiska vinningen spelar stor roll för verksamheten i helhet för att få fortsätta arbeta med en mjuk variabel som hållbarhet.

    Studiens bidrag: Ger en ökad förståelse för hur nätverket i framtiden kan arbeta för att få fler företag att delta i hållbarhetsutveckling. Den ekonomiska aspekten är av stor vikt och ett mätbart mål verkar avgörande för många.

    Fortsatt forskning: Ett förslag till fortsatt forskning är att undersöka om nätverket kan använda sig av ekonomiska faktorer som en motivationsfaktor. Den andra är att skapa en bredare uppfattning om hur sårbarheten påverkas om nätverket får med hela organisationen istället för bara en engagerad individ. Den tredje är att undersöka ett nätverk där forskaren inte har samma begränsningar som vi haft med tidsaspekten.

  • 121.
    Axelsson, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nguyen Thi Thu, Trang
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hur kommunicerar etablerade företag med sina befintliga kunder?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Titel:

    How do established companies communicate with their existing customers?

    Level:

    C-level in the Business Administration

    Author:

    Jessica Axelsson and Trang Nguyen Thi Thu

    Supervisor:

    Per-Arne Wikström

    Date:

    2012-05

    Aim:

    Our aim with this essay is to describe how an established company communicates with its existing customers. We want to explore which communication strategy the company applies to reach their customers. We also want to see what kind of communication the company applies to get to market more effectively and remain on the market longer.

    Method:

    The study is a qualitative case study where we have conducted a personal interview with the company president.

    Result and conclusions:

    Hamrånge Inrednings AB is a small company that manages to communicate with their customers by using methods like word of mouth and Google-search, in a manner that is efficient and reaches out to the customers. The company is also managing relationship marketing, which involves meeting with clients properly and put them first, trying to understand and finding out what the customer wants to buy from the company. This is a strategy that is going to benefit Hamrånge Inrednings AB in the future, because the strategy that HI uses fulfills the new market demands.

    Suggestions for future research:

    It would be interesting to examine and compare the differences between the approaches of the old marketing theories Kotler, Wrong, Saunders and Amstrong (1994) writes in their book "Principles of Marketing". To the new theories that emerged in the marketing approach that is written by Kotler, Jain and Maesincee (2002) in the book "Marketing Moves." Another interesting area is to find out what kind of company that uses the new marketing and how they succeeded.

    Contribution of the thesis:

    We hope that our study may help increase the understanding of how important it is for companies with communication and customer relationships to remain on the market today. 4

    Key words:

    Communication strategy, Customer relationships, Relationship marketing, word of mouth.

  • 122.
    Axelsson, Sara
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Öhman, Emelie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lönsamhet och dess påverkan på kapitalstruktur i en finansiell industri: En kvantitativ studie som undersöker Sveriges fyra största banker under perioden 2000 - 20152018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 123.
    Axelsson, Viktor
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Söderberg, Sebastian
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Positiv avkastning är en kostnad: En eventstudie om svenska och norska målföretags runup och dess påverkan på premien vid företagsförvärv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to investigate how the target companies’ runup affects thetakeover premium in mergers and acquisitions based on the substitution and markup pricing hypothesis.

    Method: The study has a deductive approach in which an event study has been applied to collectrelevant secondary data from the databases Thomson Reuters Eikon and Zephyr. To study the relationship between the acquisition premium and the target company’s runup a simple regression analysis has been conducted and to study the influence of explanatory variables on runup a multiple regression analysis has been applied.

    Result & Conclusions: The study’s results show that there is a relationship between runup and the takeover premiums. Based on the substitution and markup pricing hypothesis, the study shows that if runup increases by 1 % the takeover premium increases by 0.879 % which means that an increase in the target company's runup is a cost to the acquiring company.

    Suggestions for future research: Suggestions for further research are to study more explanatory variables for a target company's runup and study volume differences in trading of the target company's shares the days prior to bid announcement on the Swedish market to see if the results differ from previous research and other markets.

    Contribution of the thesis: The study’s results contribute knowledge that can explain the variation in takeover premiums and knowledge that a target company’s runup in an acquisition is a cost for the acquiring company.

  • 124.
    Axenfalk Pettersson, Lovisa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Ericsson, Wilhelm
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Billigt eller dyrt, udda eller jämt?: - Hur prisprecisionseffekten påverkar Willingness to pay2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Cheap or expensive, odd or even?

    - How the price precision effect, affects willingness to pay

    Level: Final assignment for Bachelor Degree in Business Administration.

    Author: Lovisa Axenfalk Pettersson and Wilhelm Ericsson.

    Supervisor: Jonas Kågström.

    Date: 2018 - May.

    Aim: The aim is to further investigate how the price precision effect associated with

    willingness to pay affects sales of real estate transactions.

    Method: Quantitative method through a survey with experimental elements.

    Result and conclusion: The results in the study indicates, regarding prices on the housing

    market, that it is not only the price that affects pursues and WTP. Regarding the marketed

    list price, which attracts the most potential buyers, they should either be a rounded or just

    below price. The most honest market price is a rounded price. A list price set at a precise

    price, is considered to be listed from a serious real estate broker. It also indicates that the

    real estate broker is knowledgeable and puts a serious price based on what the residence

    is actually worth. To get the highest selling price, it can be all of the price precision effect

    prices, rounded price, precise price or just below price. Why the result of the highest

    selling price differ, is depending on the situation on the market and available information

    for the buyer.

    Contribution of the thesis: The contribution for this study has been to create an increased

    understanding about the price precision effect and its prices for the persons involved in a

    buying process. Furthermore, the contribution is that people are influenced by available

    information, affecting the buyer's WTP and what buyers consider about different prices.

    With knowledge from this study, buyers can gain a better understanding of how the

    marketed list price may affect the buyer's WTP for the real estate they are interested in

    buying and its final selling price.

    Suggestion for future research: To summarize the possibilities for future research this

    paper suggests; to analyze the price precision effect from the sellers point of view. To

    analyze the price precision effect in a real setting instead, where actual transactions are

    being made. To further investigate the ratio between the anchoring effect with the price

    precision effect, and how they affect each other. The final suggestions for future research

    is to involve other aspects into the price precision effect, despite only the price, because it

    is not only the price that affects the house buying market.

    Keywords: Price precision effect, WTP - willingness to pay, rounded price, precise price,

    just below price, list price and real estate transaction.

  • 125.
    Azadi, Navid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Har entreprenörskapet en framtid?: ett möte med några av dagens och morgondagens entreprenörer.2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Hur ser framtidens, morgondagens och dagens entreprenörer på entreprenörskapets framtid samt framtida marknader som spås få en ljus framtid.

     

    Metod: Författaren har valt att inhämta primärdata genom intervjuer med personer som befinner sig i olika stadier i livet med fokus på entreprenörskap. Detta för att få så bred svarsfrekvens som möjligt. Intervjuerna har gjorts i fokusgrupper. Respondenterna har bestått av entreprenörer, studenter och en organisation.

     

    TeoretisktPerspektiv: Den teoretiska referensramen författaren har använt sig av består främst av teoretiskt entreprenörskap, fokusgrupper och handel.

     

    Empiri: Respondenterna i studien består av studenterna Paulina Larsson (17år), MilionAbraham (27år) och Daniel Håkansson (25år). Entreprenörerna heter Carlo Lopez (29år) och Lennart Frimodig (43år). Therese Sundberg är respondenten från organisationen Drivhuset.

     

    Resultat: Enligt studien konstaterades att vi är på väg in i en ny era av affärsverksamheter. Mer upplevelse och noggrannare nischning av företagen förväntas. Fler IT-företag spås överta de fysiska butikernas roll i konsumenternas liv samt att vi som människor får nya vanor och förväntningar av de produkter/tjänster vi inhandlar.

  • 126.
    Backer-Meurke, Anna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Gioeli, Tove
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Customer Satisfaction Drivers for Industrial Vending Systems: Evidence from the Manufacturing Industry2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: Development of a firm’s offering is a vital weapon for competition. Obtaining knowledge on customer expectations and translating those into product development and superior service delivery is surrounded by prioritisation decisions. Industrial vending systems are proven to be a growing field in terms of deployments but have received little academic attention, especially regarding service quality perception to support customer-oriented innovation processes for suppliers, facilitating such decisions.

    Purpose: To identify key drivers of positive service quality perception and customer satisfaction as well as trust and commitment indicators for business-to-business industrial vending systems.

    Method: Through an explanatory approach, qualitative data on multiple cases was gathered. 14 in-depth semi-structured interviews were held with customers currently using a specific industrial vending system.

    Conclusion: Solution characteristics of industrial vending systems impact service quality perception through compliance with customer requirements. A total of 13 customer satisfaction drivers were identified for the investigated industrial vending system, the most important being efficiency, user-friendliness and timeliness. Further, the presence of individual- and company level trust in customer-supplier relationships positively impacts commitment intentions.

    Contribution: Adds novel knowledge on customer satisfaction for industrial vending systems and contributes with suggestions for managers on how trust and commitment affect customer satisfaction, which can be incorporated into the value promise design, product development and marketing strategies.

  • 127.
    Backman, Ida
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kurt, Victoria
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Vägen till toppen: Vilka faktorer har betydelse för att nå en ledarposition?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The way to the top: what factors are significant to reach a leadership position?

    Level: C-essay in the subject of business

    Author: Ida Backman & Victoria Kurt

    Supervisor: Stig Sörling

    Date: 2012 - May

    Aim: The purpose of this essay is to identify what it takes to achieve leadership positions in organizations. For example, is there a relationship between education and leadership qualities? We also want to find out if good leadership is something that is inborn or can be developed. We want to examine methods, educations and theories that help a person to become a successful leader. Is there a certain recipe to follow or is it all about chance?

    Method: The study is based on a hermeneutic approach. We have in our study interviewed five people with leadership positions. We asked open questions to find out as much as possible about their background. We have also reviewed preview studies on the subject. On these bases, we have drawn parallels and conclusions.

    Result & Conclusion: What we have found in our study is that personal qualities are something that proves to be of great importance, we see a clear link between theory and practice on this point. Inner motivation is a personal attribute that we have identified as a key success factor. We have further concluded that education is vital for success as a leader. Finally, we note that there are differences depending on which generation you belong to. The younger generation around 30 years old has a more conscious career plan than the older generation.

    Suggestions for future research: There is not much research about how to concretely go about to reach a management position. A proposal for future research is to more deeply study the phenomenon of Inner motivation. It is difficult to find scientific articles, literature and other studies in this area. This is an area that we have found to be very important to reach managerial positions.

    Contribution of the thesis: The study has contributed to an understanding of the importance of education and skills to reach senior positions, and that hard work does not go unnoticed. It takes energy and confidence, and even the "right" personality to reach the top.

    Keywords: Education, motivation, leadership skills, self-confidence

  • 128.
    Backman, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hellgren, Fanny
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Det machiavellistiska personlighetsdragets förekomst bland fastighetsmäklare: En studie med fokus på försäljningsprestationer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The occurrence of the Machiavellian personality trait among real estate agents: A study focusing on sales performance

     

    Level: Student thesis, final assignment for Bachelor Degrees in Business Administration

     

    Author: Jessica Backman & Fanny Hellgren

     

    Supervisor: Jonas Kågström

     

    Date: 2019 - June

     

     

    Aim: The purpose of this research paper is to analyze the presence of the personality trait Machiavellianism among Swedish real estate agents and its impact on sales performances.

     

    Method: The study is based on a quantitative research method with a deductive approach. The primary data of this study is based on a questionnaire. The participants of this questionnaire are 106 registered real estate agents in Sweden. This data was subsequently analyzed in the program jamovi, which resulted in a descriptive analysis, a correlation analysis and a factor analysis.

     

    Result & Conclusions: The result shows that the degree of Machiavellianism negatively affects the investigated real estate agents to all sales performance measures. Furthermore, the result shows that people with a high degree of Machiavellianism thinks to a greater extent that it is okay to use cap prices, front man and to withhold information, to the extent that it occurs. Generally speaking, the participating real estate agents consider that it is not okay to use cap prices, front man and to withhold information. Furthermore, the degree of Machiavellianism is relatively low among the investigated real estate agents.

     

    Contribution of the thesis: The study has contributed to understanding the occurrence of the Machiavellian personality trait among the investigated real estate brokers and how this personality trait affects their sales performance.

     

    Suggestions for future research: In order to gain a deeper understanding of Machiavellianism's influence on sales performance, it would have been interesting to compare how Machiavellianism appears in different cultures in relation to sales performance. To increase the understanding of the subject further, a proposal is to investigate how the degree of Machiavellianism appears in different sales industries.

     

    Key words: “Machiavellianism”, “the dark triad”, “real estate”, “sales performance” and “sales”

  • 129.
    Baldgrim, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wahlberg, Malin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Påverkas företagens prestanda av ett socialt ansvarstagande?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Corporate Social Responsibility (CSR) is a widely known global concept and Swedish enterprises are considered to be cutting edge when it comes to taking responsibility. The main objective is to analyze if a large involvement in CSR gives Swedish companies a change in company value, and if it affects their profitability. An approximate Tobin’s Q is used to measure firm value and Return On Assets (ROA) is used to measure profitability.

     

    Method: A quantitative deductive method where investigation of secondary data will lead to an examination whether it is possible to demonstrate a relationship between CSR and firm value and/or profitability. Our secondary data is retrieved from Folksam Index for corporate responsibility 2009 and the corporate annual reports from 2011. Historical stock prices were collected from Nasdaq OMX Nordic webpage. After examination of the data a suitable analysis method will be chosen, which in this case resulted in multiple regression analysis.

     

    Result and Conclusions: The study shows that there is a statistically significant correlation between a high CSR and the approximate Tobin’s Q where increased CSR returns a reduced value of the firm. The study also shows a statistically significant positive correlation between CSR and ROA, where the model, however, have shortcomings. A general explanation for this is that there is no global concept for CSR and thus it is difficult to measure. In addition, difficulties were discovered regarding determining market value of Swedish firms as companies generally do not have all of their shares on the stock market and that there are different classes of shares.

     

    Suggestions for future research: One suggestion is a cross-sectional regression, similar to this study that compares different ways to define ROA and size. It would also be interesting to through a time series analysis be able to examine when, time wise, CSR activities makes an impact on Tobin’s Q and ROA.

     

    Contribution of the thesis: Identify influencing factors to contribute for a future benchmark of econometric models when measuring CSR.

  • 130.
    Banffy, Frida
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wirén, Hanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Litar du på din internetbank?: Effekterna av förtroende för acceptansen av internetbanker2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna studie är att genom en kvantitativ undersökning skapa förståelse för olika dimensioner av förtroende för internetbanker. Detta gör vi genom en replikerande studie av Suh och Han’s undersökning från 2002.

    Metod: Vår studie är baserad på en kvantitativ forskningsmetod i form av en webbaserad enkätundersökning. Enkäten skickades ut till ungefär 380 personer som gav oss 150 representativa svar tillbaka. Det empiriska materialet analyserades sedan i statistikprogrammet SPSS där det genomfördes tre analyser: korrelationsanalys, faktoranalys och klusteranalys.

    Resultat & Analys: Resultatet visar att förtroende är den högst aktuella egenskapen för att kunder ska använda internetbank. Modellen TAM visas även vara aktuell, där användarvänligheten och nyttan påverkar attityden betydligt.

    Förslag till vidare forskning: Studien gör en undersökning där modellen TAM är aktuell med en förlängning vilket är förtroende. Det skulle vara intressant att testa denna modell på en annan marknad och se om verkligen förtroendet är lika aktuellt på en ”icke känslig” marknad.

    Uppsatsens bidrag: Uppsatsen bidrar med vetskap om att förtroende är en avgörande faktor för acceptansen av internetbanker. Även att hur användaren upplever internetbankens hemsida, huruvida de kan göra det som de vill på den aktuella sidan.

    Nyckelord: Kundförtroende, internetbanker, TAM.

  • 131.
    Barjakob, Michel
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Johansson, Mathias
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Har chefer slutat lyssna?: En studie om kommunikationstillfredsställelse och chefers aktiva lyssnande2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Har chefer slutat lyssna? – en studie om kommunikationstillfredsställelse och

    chefers aktiva lyssnande.

    Level: Final assignment for Bachelor Degree in Business Administration.

    Author: Michel Barjakob, Mathias Johansson.

    Supervisor: Kristina Mickelsson, Pär Vilhelmson.

    Date: 2016 – january

    Aim: In this study we aim to create a deeper understanding in supervisors active listening and how it shapes employees communication satisfaction.

    Method: Due to the aim of the study, which is to create a deeper understanding in supervisors active listening, we have conducted a qualitative research. Data has been gathered through semi-structured interviews with ten employees from a leading electronic store and was conducted in Gävle. 

    Result & conclusions: The study show that supervisors must possess enough communication competence to know when active listening should be used. Supervisors communication competence shapes the employees communication satisfaction meanwhile most supervisors lack knowledge in active listening.

    Suggestions for future research: Our suggestions for future research are based on this study’s qualitative research. The participants have requested a follow-up of the active listening. A further recommendation for further research is to examine the impact active listening has on company results.

    Contribution of the thesis: The study contributes by filling the gap we found in our research area. A theoretical model was developed based on previous research, which helped find and localize communication and satisfaction and its components. The practical contribution is aimed towards supervisors hoping to receive knowledge in active listening to help them communicate with their co-workers.

    Key words: communication competence, active listening, communication satisfaction, job satisfaction, shape.

  • 132.
    Barrish, Jan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Green Digital Marketing in the Mobile Phone Industry: Recommendations for Sony Ericsson's GreenHeart™2011Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: This study is part of a digital activation plan that was done for Sony

    Ericsson’s GreenHeart™ team in the fall of 2009. The investigation presents and

    discusses what Sony Ericsson and its 4 main competitors (Nokia, LG, Samsung

    and Motorola) have done within green digital marketing and how the subject was

    communicated on their webpages. The aim of this study is to:

    • To present and analyze consumer insights on ecologically-driven technology

    • To present and analyze the eco-marketing digital practices and strategies used

    by 4 competitive mobile phone brands

    • To propose a digital green marketing strategy for GreenHeart™

    Method: This study consists of interviews with Sony Ericsson personnel,

    literature and web analysis that focus on the green initiatives of mobile phone

    manufacturers in the digital channel.

    Result & Conclusions: A main issue with green products is that consumers tend

    to find them not as good as non-green products. Consumer insight studies suggest

    that that the best way to communicate and promote green products is to focus on

    their direct benefits to consumers in comparison to non-green products, and

    communicate the green benefits only as a secondary message. This was also

    supported by theories such as Levit’s concept of “marketing myopia”, which

    describes a marketer’s tendency to focus on product features rather than consumer

    benefits.

    When analyzing the webpages of Sony Ericsson’s top 4 competitors, it was

    3

    evident that all 4 mobile phone manufacturers employed green digital marketing

    in quite a homogenous way. One striking similarity was that all brands have

    separated their green initiatives from the core of the website. It is a possibility that

    marketers have done this intentionally since consumers tend to associate green

    with lesser quality.

    In order for Sony Ericsson GreenHeart™ to stand out from the competitors, it was

    therefore suggested that green information should be integrated into the website

    and to communicate GreenHeart™ as a value-added product feature rather than a

    product in itself.

    Suggestions for future research: It is recommended to continue this research

    and to compare the findings from the mobile phone industry with other industries,

    such as the Fast Moving Consumer Goods (FMCG), where Green and Organic

    branding at a glance seem to have been developed strongly. It would be

    interesting to gain a perspective on the similarities and differences in the green

    marketing practices of different industries, but also to gain knowledge and

    inspiration on how green consumer electronics could be marketed in a more

    effective and integrated fashion. In this perspective, analyzing any variations

    between on- and off-line marketing initiatives would be interesting to see if the

    green message changes in a typical marketing mix. Moreover, it would be good to

    counter analyze the psychological mechanisms why, for certain industries such as

    food, green products are regarded as high quality whilst in another industry like

    electronics, green products are regarded as having lesser quality and business

    value.

    Contribution of the thesis: The most important finding of this study is that all

    the analyzed mobile phone manufacturers have many green initiatives. However,

    they are communicated separately from all other marketing and communication

    initiatives in the main digital channel. They tend to be set aside that consumers

    need to search for them, thus the messages are not delivered seamlessly. This

    makes it appear that green initiatives are being regarded as something obligatory

    rather than something that has true business value. Using Theoretical arguments

    on communication strategy from Levit and ClearWorks show how this, in reality,

    can be changed and be integrated with product marketing where it can generate a

    more significant business value

  • 133.
    Bashiry, Shahram
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Vad kan ett traineeprogram bidra tii?: En fallstudie av Sandviks traineeprogram2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Vad kan ett traineeprogram bidra till? En fallstudie av Sandviks traineeprogramNivå: C -uppsats i ämnet företagsekonomi

    Författare: Shahram Bashiry

    Handledare: Maria Fregidou Malama

    Datum: 2012-september

    Syfte: Syftet med denna studie är att undersöka vad ett traineeprogram bidrar till. Jag undersöker vad Sandviks traineeprogram har bidragit till sedan programmet startades och huruvida programmet bidrar till kompetensutveckling hos deltagarna och inom Sandviks kärnområden.

    Följande frågor analyseras?

    • Vad kan ett      traineeprogram bidra till?
    • Bidrar programmet till      kompetensutveckling?

    Metod: För att ta reda på svaren har jag genomfört en fallstudie av kvalitativ metod. Preliminär data samlades in genom ostrukturerade intervjuer med fyra handledare som har handlett traineeanställda under utbildningen. Vidare intervjuades arton traineeanställda som gick ut programmet våren 2012 samt de som går programmet hösten 2012. De förra e-post intervjuades medan de senare intervjuades på plats.  Sedan analyserades intervjuerna var och en för sig och jämfördes med varandra. Studien bygger på en induktiv metod viket innebär att studien har empiri som utgångspunkt.

    Resultat & slutsats: Resultatet visar att företag behöver ett traineeprogram för att få in kompetent personal och föryngring i företaget. Traineeanställda är inte mer kompetenta än vanliga anställda men via programmets utformning får de möjligheten att skapa nätverk och få arbetslivserfarenhet.

     

    Förslag till fortsattforskning: Det kan vara tänkvärd att studera vidare Sandviks traineeprogram mot före detta traineeanställda för att undersöka hur mycket de har marknadsfört Sandvik samt om de har sökt sig tillbaka till företaget.

    Studiens bidrag: Studien bidrar till att ge företag en bättre inblick på traineeprogram som en rekryteringsbas. Studien ger även allmänheten en bättre uppfattning på traineeprogram som ger en unik start på karriären och alla förmågor att utvecklas till en nyckel person inom företag.

    Nyckel ord: Traineeprogram, Traineeanställda, Sandvik, Formell utbildning, Kompetensutveckling, Rekrytering, Informelt lärande.

     

  • 134.
    Bashtay, Nenus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lindqvist, Mattias
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Why Buy a Structured Product from a Bank?: A combination of weighted products to outperform the market2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of the thesis is to give small private investors an insight the financial world of derivatives and to show that an investor does not need to consult with an advisor in order to make decisions about the investments. The aim was to show through a new product that a small investor can beat the market return.

    Method: The method used in the thesis is to collect data over a three year period for an option, a bull ETF and a treasury bill. The database DataStream was used to obtain statistics of the option and the Treasury bill and Nasdaq OMX Nordic was used for the Bull ETF. We calculated the expected return and variance of each in order to use in the portfolio. Having the information needed we then used a trial-and-error method to calculate the weight each component will be given, with the help of Excel and its Solver add-on.

    Result & Conclusion: The results were surprising in that over the three year period the product had a 100% increase, while the market only went up by 30%. The major reason for the products strong return was that the daily earnings were shifted everyday so that the weights remained constant throughout the life of the product. The issue with the product was that no transaction costs were included in the calculations, and as there would be at least one transaction per day the costs would be enormous for the given product.

    Suggestions for Further Research: As one of the limitations for the thesis was that no transactions cost were included, one idea for further research could be to calculate the transaction costs as well as seeing if there is a method to minimize them so that the product could be profitable.

    Contribution to the Field: To our knowledge we are the first to test theses three components in order to from a structured product. Through our method interested parties could do the same with other components or retest our product. We have showed through our method one way to create your own structured product.

  • 135.
    Bashtay, Nenus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Mahmoudi, Sabir
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Avskaffandet av Revisionsplikten i Introduktionsfasen VS Kreditgivning2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider’s perspective and small business perspective and then make an overall assessment.

    Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.

    Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit. Lenders argue that small businesses will retain the auditor of the company, because it will help them when granting credit. Creditors reveal that alternative internal methods prevail over revised reports approved by an auditor. However, small businesses reevaluate the function of the revised financial information. Small businesses welcomed the abolition of the audit requirement in the introductory phase, because it provides more flexibility of their resources.

    Suggestions for future research: Our proposal for further research is to investigate the Swedish market's capacity to raise the levels of the requirements, and examine which companies will be effected. Also to clarify what level the limit should be and examine the impact on lending to small business with such a change.

    Contribution of the thesis: The thesis will give an idea of how small businesses perceive the abolition of the audit requirement and how it will affect the lenders' review and decision making in the case of loans to small businesses. The thesis is primarily aimed towards auditors, lenders and small businesses.

  • 136.
    Basic, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordin, Albin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hållbarhetsrapportering inom två branscher: En jämförande studie på börsnoterade företag i Skandinavien2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Sustainability reporting in two industries - A comparative study of listed companies in Scandinavia.

     

    Level: Final assignment for Bachelor Degree in Business Administration

     

    Author: Emma Basic & Albin Nordin

     

    Supervisor: Fredrik Hartwig

     

    Date: 2018-January

     

    Aim: Previous research has shown that industry is an influencing factor to differences in sustainability reports for companies. Research has been conducted on different industries from various countries. Research has not been done on only two industries where one is polluted and the other is not for companies in Scandinavia. The aim of this study is therefore to investigate whether industry is a influencing factor to differences in the amount of sustainability information in sustainability reports between the industries durable goods and industrial services for companies in Scandinavia.

     

    Method: This study is based on the positivist research tradition and follows the deductive line of research. The study aims to be objective and uses the quantitative method in which a data-based content analysis is performed to measure sustainability reporting. The study is also based on a comparative design where the data collection is based from a cross sectional design. Statistical controls in form of a bivariate analysis and a multiple regression are made in the study using the statistical program SPSS.

     

    Result & Conclusions: The study shows that industry is an influencing factor to differences in the amount of sustainability information in sustainability reports for companies in Scandinavia. The study shows that companies in the industry durable goods sustainability reports more than companies in industrial services. This industry reports more in both environmental and social reporting. We believe this may be because durable goods affects the environment more and therefore also report more environment information. Why the industry also reports more social information can according to us be because the words in the content analysis may possibly be more targeted to product companies.

     

    Suggestions for future research: Something that would be interesting for further research is to do a similar study but focus on other industries. It would also be interesting to bring the country Finland in the study because the country is in the Nordic region and is similar to the Scandinavian countries. Further research could also investigate sustainability reports from two other years because this study examine 2014 and 2016 and also only target Small, Mid or Large cap since this study examines all of these.

     

    Contribution of the thesis: The study helps to determine that industry is a contributing factor to differences in sustainability reports between the industries durable goods and industrial services for companies in Scandinavia which has not been researched earlier. The study also uses a number of control variables and determines whether these have an impact on differences in sustainability reports. The study finds that size affects the differences while time do not. For the variable country, the study shows that companies from Denmark sustainability reports less than companies from Sweden and Norway.

  • 137.
    Batti, Dejwar
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Azim, Zarif
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Utveckling av miljöredovisningspraxis i svenska börsbolag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning Syfte-Syftet med denna studie är att kartlägga svenska börsbolagens praxisutveckling inom miljöredovisning. Studien har utgångspunkt i postulatet monetär enhet, postulatet redovisningsenhet och redovisningens kvalitativa egenskaperMetod-I denna studie har kvantitativ metod använts. Datahar samlats in genom att studera företagens miljöredovisningar som återfinns i årsredovisningen eller hållbarhetsredovisningen. Sedan harinsamladdata presenterats med hjälp av deskriptiv statistik. Resultat har sedan sammanställts i tabeller och diagram. Bedömningar som har gynnat i resultaten har bedömts som subjektiva, som i sin turpåverkat reliabiliteten och validiteten i studien.Resultat-Miljöredovisningen har det senaste decenniet varit av intresse för mångaforskare. Detta beror på flera aspekter,men två tydliga aspekter är attpå grund avintressenternas ökade intresse och andra aspekter berorpå den publicitet som miljöfrågor väcker hos allmänheten.Resultatav studienvisar att majoriteten av de studerade företagen hade någon form avmiljöredovisning i sin årsredovisning, dock var variationenstor på många punkter. Resultat av studienpåvisaräven att miljöredovisningen har utvecklats när det gäller redovisningens kvalitativa egenskaper. Detta beror till stor del på att många företag börjat använda sig av GRI:s ramverk samt tillämpar de standarden ISO14001 i större omfattning. Däremot påpekar resultat av studienatt miljöredovisning i monetära termer inte har utvecklats i något större omfattning, trots atttidigare forskning pekar på utveckling inom detta område. När det kommer tillredovisningens avgränsningsenhet i miljöredovisning visar studien att det har skett en viss utveckling inom detta område. Utvecklingen beror på att flera företag redovisar,enligt GRI:s riktlinjerintedock är lika utvecklatoch avanceratsom riktlinjernaär inom den finansiella redovisningen. Dennastudievisar att miljöredovisning ändå är på god väg mot att likställas den traditionella redovisningen genom ökad tillämpning avramverk som GRI och standarder som ISO 14001. Dessa ramverk och standarder bidrar till harmonisering och standardisering av miljöredovisningar och ökar intressenters förståelse och användning av informationen som framkommer.Begränsningar-Studien fokuserar på svenska börsnoterade företag som listas på kategorin Large Cap.Fokusläggspå hur förändring har ägt rum under åren 2006, 2009 och 2013.Nyckelord –Miljöredovisning, kvalitativa egenskaper, monetära termeroch legitimitet.

  • 138.
    Bektasevic, Ajla
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Vallin, Tanja
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    CSR-prestation och kostnad för eget kapital: en kvantitativ studie på 548 europeiska företag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: CSR-performance and cost of equity capital – a quantitative study of 548 European companies

    Aim: The subject of how corporate social responsibility affects the company’s financial performance has been discussed for a long time, which has contributed to conflicting results. This study has applied cost of equity capital in order to measure financial performance. By considering corporate social responsibility as a transparency effect, which increases firms’ transparency, this study wants to examine if corporate social responsibility can minimize the company’s perceived risk to decrease cost of equity capital.

    Method: The study has applied a positivist research philosophy and a deductive research approach with setting of hypotheses. We used a quantitative research method where the secondary data was collected from Thomson Reuters DataStream. The sample of the study includes 548 companies from eight European countries. The collected data has been processed and analyzed in the statistical program called SPSS and JASP.

    Result & Conclusions: Our results prove that a positive respective negative relationship between corporate social responsibility and cost of equity exists depending on nation.

    Suggestions for future research: One suggestion for further research is to investigate why the relationship between corporate social responsibility and cost of equity appears different in nations.

    Contribution of the thesis: This study contributes to an increased understanding for how corporate social responsibility can affect the company’s cost of equity capital in a European context. The study have contributed to a new research turn concerning how corporate social responsibility can work as a transparency effect too reduce the firms cost of equity capital. It provides further acknowledge on the relationship between corporate social responsibility and financial performance which in previous research shows conflicting results. 

  • 139.
    Bellman, Lina
    et al.
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik. (CER).
    Gebert Persson, Sabine
    Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik. (CER).
    Kulander, Maria
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Lind, Hans
    KTH, Bygg- och fastighetsekonomi.
    Boende för äldre: en studie av 10 kommuner2015Report (Other academic)
    Abstract [sv]

    Andelen äldre personer i det svenska samhället ökar. I Sverige finns boendeformer som på olika sätt är anpassade efter äldres behov. Hur utbudet av dessa för äldre individer anpassade boendeformer ser ut och vilken information kommuner ger till äldre kan ses som viktiga för att förstå om äldre väljer att bo kvar eller flytta.  I denna rapport kartläggs hur nuvarande utbud av de tre boendeformerna vård- och omsorgsboende, trygghetsbostäder och seniorbostäder ser ut på bostadsmarknaden vad gäller den äldre befolkningen i tio utvalda kommuner. I rapporten ligger tonvikten på kommunala företrädares uppfattningar och på kommunernas planer. För att få en större förståelse görs jämförelser med siffror från samtliga kommuner hämtade från Boverkets Bostadsmarknadsenkät (2014). Denna rapport är den första delen av en större studie som syftar till att undersöka push- och pullfaktorer som påverkar äldres val av boende. Av kartläggningen framgår att bostadsutbudet i de olika kommunerna skiljer sig åt, där vissa har bostadsöverskott medan andra har bostadsunderskott men där majoriteten av kommunerna erbjuder de tre olika boendeformerna. I storstadsregionen och i de större städerna finns ett utbud av samtliga tre boendeformer medan flera av glesbygdskommunerna saknar trygghetsbostäder. Rådgivning i de flesta kommuner är reaktiv snarare än proaktiv. I rapporten väcks frågan om hur vi ska se på boendet för de äldsta.                      

  • 140.
    Bengtsson, Anna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Larsson, Katarina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    En jämförelse mellan ett kollektivt respektive ett individuellt provisionsbaserat lönesystem i fastighetsmäklarföretag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte och bakgrund: De flesta fastighetsmäklare arbetar idag med ett individuellt provisionsbaserat lönesystem där den anställdes lön beror helt av hur mycket den själv säljer. Ett annat lönesystem som börjar bli allt vanligare inom branschen är ett system där fastighetsmäklarna i någon form delar på kontorets totala provisionsinkomst. Vårt syfte lyder:

    ”Vår förhoppning är att uppmärksamma människor i fastighetsmäklarbranschen på skillnaderna mellan individuell provisionsbaserad lön respektive kollektivt baserad lön och att öka kunskapen i valet mellan de olika löneformer som finns.”

    • Hur påverkas den enskilde individens arbetsprestation och upplevda arbetsmiljö av lönesystemet?
    • Vilket lönesystem är mest fördelaktigt ur företagets synpunkt?

    Metod: Informationsinsamlingen inför teoridelen har bestått i faktaböcker, vetenskapliga artiklar och från internet. I vår empiriska del har vi använt oss av två metoder. Dels kvalitativa intervjuer med fyra olika kontorsägare för att se hur lönesystemen påverkar företagen. Dels enkätundersökningar som de anställda på dessa fyra kontor har fått besvara.

    Resultat och slutsats: Vid en anställning med kollektivt baserad lön är det lättare att unna sig ledighet och det får inte en så stor effekt på lönen som vid en anställning med ett individuellt provisionsbaserat lönesystem. Stresspåverkan är densamma oavsett vilket lönesystem kontoret har. En annan sak vi kommit fram till är att en arbetsgrupp samarbetar sämre om det finns konkurrens inblandat på kontoret mellan arbetskollegor. Ledarskapet på företaget är viktigare om kontoret har ett kollektivt baserad lönesystem eftersom sammansättningen av arbetsgruppen är viktigare.

    Fortsatt forskning: Det hade varit intressant om en liknande undersökning utfördes i två andra städer med andra geografiska placeringar. Branschens andra sidor, som vilka villkor och avtal som finns för fastighetsmäklarna hade varit intressant att få en kartläggning över.

    Uppsatsens bidrag: Denna uppsats kan bidra till att människor i branschen får upp ögonen för att det finns andra lönesystem att använda sig av förutom den absolut vanligaste, den individuella provisionsbaserade löneformen. Läsaren får också en inblick över hur viktig löneformen är i allmänhet för den enskilde individens välmående och även för ett företags framgång.

  • 141.
    Berg, Christine
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Stjernqvist, Nathalie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Förtroendets roll i en bostadsaffär: en analys av fastighetsmäklarens och kundens perspektiv2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Förtroende är något som stärker och påverkar kvalitén i det vi gör både på det privata och professionella planet: Hur skapas ett förtroende i en relation mellan fastighetsmäklare och kund i en bostadsaffär?

    Syftet med denna uppsats är att komma fram till vad som är viktigt för att skapa förtroende i säljprocessen mellan fastighetsmäklare och kund i en bostadsaffär.

    Metod: Vi har valt att använda oss utav en kvalitativ metod där vi samlat in vår information genom litteratur inom ämnet samt genom besöks- och telefonintervjuer med fastighetsmäklare och kunder. Totalt har 16 intervjuer genomförts som sedan har sammanställts i en empiridel.

    Resultat & slutsats: Förtroendet skapas genom att mäklaren är engagerad och förstår vad som är viktigt för kunden. Kunden vill att det ska ”klicka” med mäklaren och att en personkemi skall uppstå och att denne är öppen och ärlig med allt. Kunden skall kunna lita på att mäklaren gör det han säger att han ska, håller det han lovar och är kompetent. Mäklaren måste bry sig och inte se till sin egen vinning. Arbetar man på ett förtroendeingivande sätt kommer det att resultera i rekommendationer och följdaffärer.

    Förslag till fortsatt forskning: Det som man skulle kunna göra för att se tydligare paralleller är att intervjua fastighetsmäklare och deras kunder, för att se om bilden som fastighetsmäklaren vill förmedla stämmer överens med vad kunden upplevt samt utföra observationer på hur fastighetsmäklare arbetar med förtroende gentemot kunder.

    Uppsatsens bidrag: Vi anser att denna studie har bidragit med en ökad förståelse för vad som är viktigt för att skapa förtroende i en bostadsaffär. Vi har även redogjort för vad fastighetsmäklare gör för att skapa förtroende samt hur kunderna upplever detta. 

  • 142.
    Berg, Magdolna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Camilla, Örnebro
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Svenska företags motiv till hållbarhetsrapportering: Är det till nytta för alla?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Swedish companies motivation to sustainability reporting – Is it beneficial to everyone?

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Magdolna Berg and Camilla Örnebro

    Supervisor: Jan Svanberg

    Date: 2014-06

    Aim: As of now sustainability reporting is functioning on a voluntary basis. Present rules and regulations cover disclosure of various environmental emissions but do not prescribe this to be in a form of a sustainability report, but as a part of the annual report or in other optional forms to local authorities. The latest form – GRI standard – is cut out to fit bigger companies needs but in the meantime it is too extensive for smaller companies to even try to report according to its principles. The aforementioned problem and the fact that it is voluntary makes us wonder about the reasons why certain companies still take on to disclose information in a sustainability report while others choose not to do this. Furthermore we wonder if it would be beneficial till everyone to make it obligatory.

    Method: We have combined quantitative and qualitative data collection methods as part of a survey design. We have chosen to send out questionnaires as a main method in order to be able to collect big amounts of information and we have also done semi-structured interviews as a supporting method in order to get a deeper understanding for our results. We use a deductive approach and formulate hypothesis from previous research which we test with various statistic methods. The result is then confirmed by triangulation with the help of a content analysis of our empiric data from the semi-structured interviews.

    Result & Conclusions: Swedish companies disclose sustainability reports both for ethical and strategic reasons. Stakeholders require legitimating from bigger companies and sustainability report is an appropriate tool for them just for doing this. Ethical behavior brings also long term sustainable development and benefits even society and nature. Manipulating public opinions or the need to fulfill legal requirements as a motivation to sustainability reporting doesn’t seem to be present with regards to Swedish circumstances. Companies choose not to make sustainability disclosures in a form of sustainability reporting since there doesn’t seem to exist a cost effective or relevant sustainability report format and neither do stakeholders demand it.

    Suggestions for future research: It would be interesting to see how much small companies - that are not present on a stock exchange – know about sustainability and what their attitude is towards sustainability reporting.  Furthermore authorities and professional organizations could develop a standard that is adjusted to fit smaller companies and a program for implementation that would give more drive for an ethical and sustainable business enterprise.

    Contribution of the thesis: This paper could highlight Swedish companies’ attitude to sustainability reporting and give ideas about which incentives could drive this important topic and even about how a sustainable and responsible approach can be taken to the next level.

    Keywords: sustainability reporting, motive, EU, Sweden, GRI, voluntary, obligatory

  • 143.
    Berggren, Benny
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    IMPLEMENTING BUSINESS ETHICS IN SALES ORGANIZATIONS2015In: Innovation, Entrepreneurship and Sustainable Value Chain in a Dynamic Environment / [ed] D. Vrontis, Y. Weber, E. Tsoukatos, EuroMed Press , 2015, p. 2482-2484Conference paper (Refereed)
  • 144.
    Berggren, Benny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Erenlöf, Sofie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Irriterande TV-reklam: Vad det är i TV-reklam som är irriterande och hur påverkar det konsumenternas köpbeteende? 2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: Annoying television advertising - What is it about television (TV) commercials that are perceived as annoying and how does it affect the viewer’s purchasing behavior?

    Level: Final assignment for Bachelor Degree in Business Administration

    Authors: Benny Berggren and Sofie Erenlöf

    Supervisor: Jonas Kågström

    Date: 2012 – May

    Aim:

    Advertising can be found in many shapes and forms such as on: billboards, radio stations, public transport and of course on television. The last form of advertising is possibly one of the most effective and widely used methods of advertising due to the wide percentage of households with a TV in this technological age. One of the problems TV viewers have to face is the wide variety of TV advertisements which are repetitive and can be seen on numerous occasions throughout the day. This is only one of many factors that may cause irritation to the viewer if being executed wrong. Irritation leads to animosity. Animosity leads to a negative attitude. A negative attitude, may lead to difficult decision making for the consumer whether he or she should make that purchase or or go to a competitor. There are two purposes of this thesis. The first is to explore what general factors create irritation and the second is to explore if enough irritation has the effect of making the consumer choose a competitor brand over the proffered advertised brand as witnessed on TV.

    Method:

    This thesis is of the abductive kind. The first part of this thesis consists of a theoretical part. The theoretical part consists of secondary (scientific articles and models). The third part consists of empirical research. In order to collect the opinions of the TV-audience in Sweden, an electronic survey was conducted where the respondents were asked about demographic questions, causes of irritation toward selected Swedish advertising commercials.

    Result & Conclusions:

    The results from this thesis indicated that consumers perceive TV-advertising very differently. Results showed that the respondents found a commercial from electronic media giant Siba to be the most annoying one. The main factors deemed to be of great annoyance in a TV commercial were as follows; volume, tempo, characters of the commercial, a confusing message and the TV commercial being too repetitive. Furthermore, there were no indications that the consumer would rather go to a competitor due to the irritating commercial and no significant correlations were found.

    Suggestions for future research:

    Not once did the respondents suggest that commercials from multibillion dollar corporations, such as Coca Cola and McDonalds were being perceived as annoying. Could it be that those companies are too afraid to be different by standing out too much during commercials in fear of losing market share, or do they simply know which of the irritating factors to stay away? Further research regarding this matter is suggested.

    Contribution of the thesis:

    Our goals for this thesis is to make a difference, so that future marketers will have an even greater success when marketing their products due to them being more aware of what to include and what not to include in their commercials.

    Key words:

    TV-commercials, irritation, consumer behavior, message and volume.

  • 145.
    Berggren, Benny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nasser Fouda, Mai
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    According to Swedish Citizens - Sweden has the Safest and Best Food in the World: -Really?2013Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: According to Swedish Citizens – Sweden has the Safest and Best food in the world – Really?

    Level: Thesis for Master’s Degree in Business Administration

    Authors: Benny Berggren and Mai Nasser Fouda

    Supervisor: Jonas Kågström, Ph.D.

    Date: May 20, 2013

    Aim: The aim of this thesis is to fill the research gap on whether there are differences in how Swedish consumers remember publicized scandals in regards to the Country of Origin (COO), focusing on age, gender and time. Furthermore, this paper will also aim to look at how different scandals have affected the consumers trust based on whether foreign food scandals have a higher impact.

    Methodology: Since this thesis tested different relationships a deductive approach was taken with a conclusive research design. Quantitative data was collected via a VAS-scale questionnaire to 187 individuals via random sampling at train stations which had a response rate of 75,9%. By using SPSS, the primary data was analyzed via a Correlation and Factor analysis in accordance with scientific articles from within the fields of Purchasing Decision theory, the COO and Consumer Memory. A semi-open telephone interview with an expert from within the food industry was conducted as additional explanations to the findings were needed.

    Result & Conclusions: It was found that Swedish consumers remembered scandals differently depending on origin, and were according to themselves more affected by the foreign scandals. Gender did not have a preference depending on the COO of the product and consumer memory while age did. It was also found that trusting food was the essential theme throughout the empirical findings where the Swedish consumers valued cues such as food quality and food safety. This played a significant role on impacting the consumer’s long-term memory. Three different types of trust was found and divided by their characteristics; High-level-involvement products, the COO of the product or the company which the scandal was involved with, and finally, the size, positioning and equity of the brand involved.

    Business implications: Media can be seen as a key source of spreading negative publicity regarding scandals. It is therefore extra important for companies to act immediately, especially if they have any of the three characteristics of trust since it influences the consumer’s long-term memory in a negative way. These three characteristics combined could have strong more negative impact on the companies, where there is a risk of losing potential & current business partners, decreased brand equity & image and risk of facing legal aspects. This can be very costly both financially and time-wise which ultimately could lead to a negative turnover.

    Research Implications: future research is suggested to study why the results in this thesis differ from the other scientific findings when it comes to gender. Also suggested is that studies should be conducted similar to this, but based on specific types of food products since this thesis only studied food in general. Furthermore, studies comparing the effect of the consumer memory in regards to food scandals based on different companies are also suggested.

    Key words: Country of Origin, Scandals, Memory, Trust, Purchasing behavior.

  • 146.
    Bergheim, Rosa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ings, Michael
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Local Management Culture Overseas: Handelsbanken Sweden and Handelsbanken UK2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT Title: Local Management Culture Overseas: Handelsbanken Sweden and Handelsbanken UK Level: Final assignment for Master Degree in Business Administration Author: Rosa Bergheim and Michael Ings Supervisor: Maria Fregidou-Malama Examiner: Akmal Hyder Date: 2014 – January

    Aim: The aim with this study is to investigate what management practice Handelsbanken is using in Handelsbanken Sweden and Handelsbanken UK. In order to find out if Handelsbanken has adapted the same management practice in the UK, the focus has been on researching Handelsbanken’s organizational structure, decision-making and motivation, through comparing the two countries national culture with each other.

    Method: A qualitative research was used for this study, which included ten interviews with branch managers from Handelsbanken Sweden and Handelsbanken UK.

    Result & Conclusions: Handelsbanken has applied a standardized management approach in both UK and Sweden, highlighted by decentralization in both countries. Autonomy, trust and responsibility together with the pension fund Oktogonen were seen as central motivation factors. Furthermore the study shows that the Swedish long-term approach to business was implemented in Handelsbanken UK.

    Suggestions for future research: This study focused on two of Handelsbanken’s home markets, further research could be conducted through including Handelsbanken’s other home markets, more branch managers and subordinates.

    Contribution of the thesis: Although existing research discusses companies that are doing business outside their domestic market, the relevant literature concentrating on the banking industry in one bank focusing on the managerial practices is still relatively sparse. These topics are covered in this study.

    Key words: Banking industry, Culture, Management, Organizational structure, Motivation 

  • 147. Bergklint, Kajsa
    et al.
    Treutiger, Amanda
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sambandet mellan personlighetstyper och graden av utbrändhet bland fastighetsmäklare som lämnat yrket: En studie genomförd med personlighetsverktyget "The Big Five" och utbrändhetsverktyget "Maslach Burnout Inventory - General Survey"2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 148.
    Berglund, Jacob
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sylvan, Joakim
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tid för kreativitet: En tvärsnittsstudie om individuell kreativitet och relationen till time management2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund:

    Kreativitet har fått en viktig roll i hur företag väljer att styra sina verksamheter. Under de senaste decennierna har insikten av tidens betydelse fått en central roll då arbetsbördan ökat och det ställts ökade krav på tempo och punktlighet. I tidigare studier har forskare funnit att tidsplanering kan ha positiv inverkan på individuell kreativitet. Insikten om att kreativitet och tidsplanering visat sig kunna relateras till varandra bidrog till vårt intresse att vidare studera relationen mellan dessa två koncept bland individer som är verksamma inom en kreativ branch. Studien ämnar att undersöka relationen mellan kreativitet och time management hos kreatörer på svenska reklambyråer.

    Syfte:

    Syftet med studien är att undersöka vilka samband som finns mellan koncepten kreativitet och time management. Vidare syftar studien att undersöka hur kreativa individer inom reklambranschen förhåller sig till planering på kort- respektive lång sikt och hur planering skiljer sig åt mellan kreativa individer.

    Metod:

    Data har insamlats via en enkätundersökning som sedan analyserats genom faktor- och kluseranalys. Antal respondenter i studien uppgick till åttionio kreatörer som representeras av en grupp art directors, copy writers och creative directors verksamma inom den svenska reklamindusrin.

    Resultat & slutsats:

    Resultatet från denna studie skiljer sig från vad tidigare forskning kommit fram till genom att inget direkt samband kunnat etableras mellan kreativitet och time management. Resultatet kan förklaras av den kreativa population denna studie riktats till.

    Faktoranalysen visar att planeringen skiljer sig åt mellan olika kreatörer. Planeringstekniker på kort- och lång sikt kan komplettera varandra där planeringen följer ett tydligt mönster. Faktoranalysen visar även att vissa personlighetsdrag, som utifrån teorin beskriver en kreativ individ, har ett samband med självskattad kreativitet. Vidare gjordes en klusteranalys som visar att planeringsteknikerna används i begränsad utsträckning av kreatörerna. Analysen visar dock att planeringen skiljer sig mellan vissa specifika personlighetsdrag. 3

    Förslag till vidare forskning:

    Då studien inte kunnat etablera något samband mellan kreativitet och time management finns det behov av att vidare studera varför denna studies resultat skiljer sig från tidigare forskning. Fortsatt forskning kan även undersöka vilken inverkan planering har på individuell kreativitet i olika yrkesgrupper.

    Uppsatsens bidrag:

    Bidraget med studien är en teoriutveckling mellan koncepten kreativitet och time management samt en ökad förståelse till relationen mellan koncepten.

  • 149.
    Berglund, Jenny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Dahlberg, Moa
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Digital HR: Vilka effekter har digitaliseringen på de anställda och deras relationer?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: E-HR is an enterprise management system where digital tools are used to manage the human resources of the organisation. Previous research argues that there is a lack of research on the use of e-HR from the employee perspective and also with a focus on how the relationships are affected. The aim of the study is thus to increase understanding of how employees experience the use of e-HR and what effects digitization may have on the relationships in the organisation.

    Method: The study assumes a hermeneutic perspective with inspiration from the operator approach. The research program has an abductive focus in which a qualitative research design has been used with ten semistructured interviews.

    Result & Conclusions: The study shows that e-HR tools are perceived as a valuable support at work, but sometimes with increased workload. Furthermore, the study shows that the relationships have been influenced only to a small extent by e-HR and mainly because communication in larger part is done digitally. The study although shows that digital HR can not replace the personal meeting.

    Suggestions for future research: The study could have been developed even more if the management had been interviewed about the motivation for current digital HR tools. This to study the manager's experiences of the current solutions, but also to see if they have concidered other options. We therefore consider that further research could provide contributions by studying the subject also from the manager's perspective, as there is also a lack of research about their perspective.

    Contribution of the thesis: The theoretical contribution of the study is that e-HR increases the sense of safety and control, but that digitizing can also increase workload. The study also shows that a digital relationship is seen as an opportunity to get a relationship with a larger number of employees within the organization. The practical contribution is the advice to focus on education of the systems as well as to have back-up when the technology fails. The practical contribution of the study also applies to the fact that more organizations should consider using e-HR as a way to gather all the relevant information about the employees in one place.

  • 150.
    Bergman, Adam
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hellström, Alexandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Redovisning av FoU-utgifter: Val av regelverk för mindre onoterade aktiebolag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Redovisning av FoU-utgifter – val av regelverk för mindre onoterade aktiebolag

    Nivå: Kandidatuppsats i företagsekonomi

    Författare: Adam Bergman och Alexandra Hellström

    Handledare: Arne Fagerström

    Bitr. Handledare: Annika Lake

    Datum: 2014-05-26

    Bakgrund: Under 2000-talet har svensk redovisning genomgått en stor förändring, och Bokföringsnämnden (BFN) har varit ett drivande organ i denna fråga. BFN beslutade 2004 att inleda ett projekt för att ändra inriktning på sitt normgivningsarbete, och projektet har de valt att kalla för kategoriseringsprojektet (eller förkortat, K-projektet). Mindre onoterade aktiebolag blir rekommenderade K2-regelverket, dock får inte utgifter för immateriella tillgångar aktiveras som en tillgång i balansräkningen inom detta regelverk. De företag som tidigare har aktiverat FoU-utgifter blir därför, vid tillämpning av K2-regelverket, tvungna att återföra dessa mot det egna kapitalet. Alternativet är att tillämpa det mer avancerade regelverket K3.

    Syfte: Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med FoU väljer att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka skillnader i val av regelverk utifrån faktorer som kan ha inverkan på valet i mindre onoterade aktiebolag som arbetar med FoU. Fortsättningsvis är en förhoppning med studien att i framtiden vara till hjälp för FoU-företag som står inför valet mellan K2 och K3.

    Metod: I denna studie har en kvantitativ metod tillämpats. Data har dels samlats in genom en enkätundersökning som har skickats ut till hela populationen, och dels via databasen Retriever. Insamlad data har sedan analyserats med hjälp av univariata, bivariata och multivariata analyser. Variabler som kan tänkas påverka valet har tagits fram utifrån tidigare forskning och presenterats i en a priori-modell, och efter analyserna har en förfinad a priori-modell utformats.

    Analys och slutdiskussion: Resultatet i denna studie visar på att övervägande del av de företag som valt vilket regelverk de ska tillämpa kommer att välja K3-regelverket. Analysen visar dock endast på svaga samband mellan a priori-modellens variabler och valet av regelverk och förklaringsgraden uppgick endast till 9 %. Dock kan vissa variabler, såsom Lönsamhet och FoU-intensitet stärkas av tidigare forskning. Studiens enkätundersökning visar på att lite mer än hälften av företagen tror, generellt sett, att Skatteeffekter har inverkan på valet vilket även kan styrkas utifrån tidigare forskning. Vid en analys av variablernas påverkan på de företag som i dagsläget tillämpar aktiveringsmodellen och där regelverkens hantering av FoU-utgifter haft inverkan på valet erhölls en förklaringsgrad på 43 %. De variablerna som här fick starkast stöd var Lönsamhet, FoU-intensitet och Storlek på stad.

    Nyckelord: redovisning, FoU, K-regelverken, kostnadsföringsmodellen, aktiverings­modellen

1234567 101 - 150 of 1416
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf