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  • 101.
    Colic, Ivana
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Jaderian, Taniel
    University of Gävle, Department of Business Administration and Economics.
    Marknadsföringsteorier i små företag: – ett vinnande koncept?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: A traditional assumption among managers has been that small businesses function the same way as big businesses but in a smaller scale. Welsh and White have written the article “A small business is not a little big business”, and their perception is that the very size of small businesses creates special conditions for small firms. The aim of this thesis is to illustrate the requirements for marketing in small businesses.

    Method: The scientific study in this thesis is based on a hermeneutist stand point.

    We have studied marketing at a university level and have from this been able to draw certain conclusions and opinions on the subject. We have however also relied largely on the material we have collected about marketing, from discussions with co-authors and others that have been involved directly with the thesis. Our analysis on this subject comes mainly from and is based on collected articles, literature and interviews. The final analysis is also largely based on our own personal interpretation and understanding of the material used to gather the information used in this thesis.

    Result and conclusion: We have in our analysis shown how participating firms use marketing. The theories we have used such as SWOT – analysis, market segmentation, targeting, positioning, marketing mix, are all applicable and we believe that they are fully usable. We have furthermore been able to show that several of the companies already use many of these theories, but that there lacks a greater understanding behind the use of marketing. The participating firms have the basic requirements and conditions to market themselves. Although their strategy is not always thought through and there is a lack of understanding for the marketing concepts.

    Suggestions for future research: To thoroughly analyze one or several small businesses and thereby it is possible to find specific suggestions for marketing adapted to a small firms inadequate knowledge of marketing, resource limitation and size of the company.

    Contribution of the thesis: The aim of this thesis is to illustrate the requirements for marketing in small businesses. We have been able to state that small firms often have good conditions, despite lacking marketing knowledge and slight resources. This is often seen as a problem in small businesses, although these flaws do not have a negative impact on a firm’s profitability and survival. The marketing theories that we applied to the participating seven firms have been shown to be applicable. It is also shown that participating firms already use marketing theories, but not as a known strategy.

  • 102.
    Collentine, Dennis
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Composite market design for a Transferable Discharge Permit (TDP) system2006In: Journal of Environmental Planning and Management, ISSN 0964-0568, E-ISSN 1360-0559, Vol. 49, no 6, p. 929-946Article in journal (Refereed)
    Abstract [en]

    There has been a great deal of interest in addressing water quality issues through the use of Transferable Discharge Permit (TDP) systems. Unfortunately, the attempts to start up permit markets that are able to exploit abatement cost differences between sources have not met with the success expected. Two of the reasons for the lack of success have been the problem of transaction costs and in the case of non-point sources (NPS), undefined property rights. The composite market design is a proposal for a TDP system that specifically includes agricultural non-point source (NPS) discharges and addresses both property rights and transaction cost problems. The composite market consists of three interrelated markets each serving a particular function. The two primary markets are coordinated through price information that makes it possible for a catchment-based authority to issue (sell) permits based on the marginal cost of abatement. When the composite market is mature, the total number of permits issued corresponds to a cap on discharges allowed in the catchment. The structure of the composite market allows this system to be phased in over time with existing institutions and limited demands on financing.

  • 103.
    Collentine, Dennis
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Implementation of the WFD in Sweden: Computer models for decision support2004Report (Other academic)
  • 104.
    Collentine, Dennis
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Including non-point sources in a water quality trading permit program2005In: Water Science and Technology, ISSN 0273-1223, E-ISSN 1996-9732, Vol. 51, no 3-4, p. 47-43Article in journal (Refereed)
    Abstract [en]

    There has been overwhelming interest in addressing water quality issues through the use of economic instruments. Much of this attention has focused on the cost efficiencies offered by Transferable Discharge Permit (TDP) systems. Unfortunately, the attempts to start up permit markets which are able to exploit abatement cost differences between sources have not met with the success expected. Two of the reasons for the lack of success that have been taken up in analysis of these programs have been the problem of transaction costs and in the case of non-point sources (NPS), undefined property rights. The composite market design is a proposal for a TDP system which specifically includes agricultural non-point source (NPS) dischargers and addresses both property rights and transaction cost problems. The composite market consists of three interrelated markets each serving a particular function. When the composite market is mature, the total number of permits issued represents the cap on discharges allowed in the catchment. The structure of the composite market allows this system to be phased in over time with existing institutions and limited demands on financing.

  • 105.
    Collentine, Dennis
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Phase-in of nonpoint sources in a transferable discharge permit system for water quality management: setting permit prices2005In: Ambio, ISSN 0044-7447, E-ISSN 1654-7209, Vol. 34, no 7, p. 573-578Article in journal (Refereed)
    Abstract [en]

    The composite market design is a proposal for a transferable discharge permit system that specifically includes agricultural non-point-source dischargers and addresses both property rights and transaction cost problems. The first step to implementation of a composite market scheme is the estimation of a supply curve for abatement measures in the catchment area. Estimation is performed by combining costs with modeled loss reductions from selected best management practices and then using this information to estimate the supply curve for abatement, which in turn can then be used to set permit prices. The Rönneå catchment in southern Sweden is used as a pilot study area for making this type of estimate. Costs for existing measures that reduce nutrient losses from farmland (catch crops and spring planting) are based on existing programs financed by the Swedish Agricultural Board. A set of supply curves is calculated for these measures using retention estimates for seven subcatchments and three soil types in the area. Although existing information is sufficient to calculate partial supply curves and may be used to set permit prices, additional measures should be included as well as an increased number of variables for differentiating site specific reduction costs.

  • 106.
    Collentine, Dennis
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Galaz, Victor
    Kallner Bastviken, Sofia
    Ståhl-Delbanco, Annika
    CATCH: A method for structured discussions and a tool for decision support2005In: Ambio, ISSN 0044-7447, E-ISSN 1654-7209, Vol. 34, no 7, p. 579-580Article in journal (Refereed)
  • 107.
    Collentine, Dennis
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Larsson, Martin
    Hannerz, Nils
    Exploiting Decision Heuristics and IT in the design of a DSS for voluntary agri-environmental programs2004In: Ecological Economics, ISSN 0921-8009, E-ISSN 1873-6106, Vol. 49, no 3, p. 303-315Article in journal (Refereed)
    Abstract [sv]

    Low participation rates by farmers in voluntary agri-environmental programs may depend on rationally bounded ex ante estimates of the negative effect of program enrollment on farm income. Uncertainty and the presence of information transaction costs may lead to the use of heuristics by farmers to reduce adoption decision costs. This paper describes how LENNART, a net-based decision support system (DSS), has been designed to exploit the use of heuristics and provide low cost access to information. The model has been developed to evaluate the effects of agronomic measures on farm income and on the leaching of nutrients from cultivated fields. A subsidy program for catch crop cultivation in Southern Sweden served as the basis for development of the DSS and is used throughout the paper for purposes of illustration. (C) 2004 Elsevier B.V. All rights reserved.

  • 108.
    Cruz Da Graca, Marilda
    University of Gävle, Department of Business Administration and Economics.
    Namnbytet av Swedbank: Hur har detta påverkat personalen?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     Syfte: Syftet med den här uppsatsen är ta reda på hur ett varumärkesbyte kan gå till samt ta reda på hur personalen påverkas av ett namnbyte. Det företag som valts ut för studien är bankkoncernen Swedbank. 

     Metod: Uppsatsen är baserad på både kvalitativa och kvantitativa studier av företaget Swedbank. Teorin har inhämtats från böcker inom ämnena varumärkeshantering och organisationskultur. Det empiriska materialet är baserat på en intervju av Swedbanks varumärkeschef och en enkätundersökning där ett antal kontor deltagit.

     Resultat och slutsats: Resultatet som framkom visade vilka motiv Swedbank hade inför namnbytet, hur varumärkesstrategin genomfördes samt ledningens åsikter kring hur personalen hanterat de nya riktlinjerna. Resultatet tog även fram personalens egna uppfattningar kring företagets nya budskap, det nya varumärket och förändringsprocessen.

     Förslag till fortsatt forskning: Jag tycker att det vore intressant att göra en mer utförlig undersökning av varumärkesbytet. Detta genom att utföra mer grundligare intervjuer av en specifik fokusgrupp. Vidare kan det även vara intressant att studera hur en ledning på bästa vis kan kommunicera med sina anställda vid omstrukturer i företaget.

     Uppsatsens bidrag: Min förhoppning med denna uppsats är att belysa hur viktigt det är med en rak och tydlig kommunikation inom ett företag. Min uppsats kommer att bidra till en ökad förståelse till hur ett varumärkesbyte kan påverka personalen i ett företag. När de anställda har en likartad bild av företagets image kan företag vara säkra på att man kommunicerar ut rätt budskap

     

  • 109.
    Dahlberg, Fredrik
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Ledarskap och ledarskapsstilar: om skillnader och likheter mellan ledare i tjänste- och tillverkningsföretag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is that through qualitative interviews provide a greater understanding, and highlight the differences and similarities within, leadership in service and manufacturing companies. It also aims to establish whether any differences due to the focus of activity or if there are other reasons for the differences.

     

    Method: In my study I have used the qualitative approach; I've done because I try to put me into how various leaders think and act in different situations, I am also trying to figure out what leadership style they use. I've done six interviews of semi-standard nature; the interviews have been conducted on the premises of each respondent. The outcome of these interviews are reported in the empirical section and then connected to the theories in the analysis section. The results of my study will be presented finally in the section conclusions.

     

    Result & Conclusions: My conclusion is that I cannot find any significant differences in leadership orientation and leader's leadership style that depends on whether the leader's business is a service or manufacturing company. However, I can find many similarities with the biggest being that all the leaders whom I interviewed in this essay have a fundamentally democratic leadership style. From a larger perspective, I think that leadership and management style within the two different types of business, Service Company and Manufacturing Company is based on the same grounds.

     

    Suggestions for future research: To study the democratic leadership style deeper and try to find different nuances and approaches of the democratic leadership would be interesting. To quantitatively examine the leadership style of leaders in service compared to manufacturing companies, in order to statistically prove the leadership styles used would also be interesting. Or to compare young inexperienced leader with more experienced leaders. A further proposal for continued research is to compare female to male leaders.

     

    Contribution of the thesis: This paper has contributed to a better understanding of how leadership and leadership styles, looks at different leaders, different positions, in different types of businesses. The essay also makes clear the differences and similarities between leaders in service and manufacturing companies.

  • 110.
    Dahlgren, Jonas
    University of Gävle, Department of Business Administration and Economics.
    En Fusions Påverkan: en fallstudie av Nordea2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The purpose with this assignment was to see how a merger with four different participants in four countries has affected a large organisation as Nordea. To see the differences in the culture and the problems they caused in the integration process. I also wanted to compare the different manager styles in the different countries and find out if they had an impact on the leadership style in Sweden. Even the mass medium survey during the integration process will be investigated to see their attitude towards the merger.

    Method: Both secondary- and primary data has been used in this paper. I have studied what other has written about the merger, culture affect and different managerial style which are secondary data. I have also collected my own primary data through interviews with two persons from Nordea. Afterwards I compared the results from the interviews with the theory to get a good understanding how the merger and integration process worked in Nordea.

    Result & Conclusions: The different cultures included different managerial styles into the merger and a certain adaptation was needed by the managers to make the cooperation work. There are big differences in the way managers leads and that has been confirmed in both theory and empirical studies. Nordea has by the merger grown and are now a big bank and attractive among the big Swedish companies, because they are now can handle Nordic affairs better then others banks.

    Suggestions for future research: A merger between SEB and Nordea has been discussed in media and it would be interesting to compare the two banks and see how well they fit each other and what the result could turn out to be. Comparing the Nordea merger with another big fusion would be interesting and make it possible to see what was made good and bad in the Nordea merger.

    Contribution of the thesis: This assignment gives an explanation on how important it is to consider the culture in the other company in a merger. It is important for both parts to learn how and why the managers’ act in the way they do, to be able to modify and develop their own behaviour to facilitate the collaboration.

  • 111.
    Dahlgren, Jonas
    University of Gävle, Department of Business Administration and Economics.
    Val av Tjänsteföretag: inriktning Bank och Försäkring2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: To study which factors that is more important to customer when they choose bank and insurance company. To se how well aware the companies are about their customers preferences when they choose respective service company. And also see which differences and similarities there is between these 2 service companies in the financial sector.

     

    Method: The studies towards the customers were done with a survey, while personal interviews were made with the personal at respective service company. The survey is represented in the text by diagrams and tables while the interviews are presented with texts and quotes.

     

    Result & Conclusions: The customer found price, rates, good efforts and involvement, but also the personals competence to be very important factors when choosing bank and insurance company. Bank customers found closeness and good relations important as well, while the insurance customers did not. The service companies had good knowledge about their customers but had a few smaller underestimates and overestimates.   

     

    Suggestions for future research: My study was done just before the financial crises and it would be interesting to see after the crises if the customers choose banks and insurance companies after other factors. To study under groups as age and gender and see how they base their choices would also be interesting.

     

    Contribution of the thesis: This thesis has filled up a knowledge gap that I find existed in how customer bases their choices and how companies think they choose. It has also given a clearer view how bank and insurance customer reason when they choose service company in the financial sector.  

     

    Key words: Customer choice, choice, bank, insurance, service company and customer relations. 

  • 112.
    Dahlgren, Lars
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Linusson, Jacob
    University of Gävle, Department of Business Administration and Economics.
    Ledarskapets Påverkan av Attityder till Hållbar Utveckling2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att undersöka hur ledningen i ett företag försöker påverka de anställdas attityder till hållbar utveckling. Vi har avgränsat studien till att innefatta de attityder som är en del av företagens organisationskultur.

    Metod: Vi delar den hermeneutiska synen på vetenskap då vi anser att kunskapen föds hos den som söker att erhålla den. Uppsatsen är baserad på en kvalitativ ansats och formen för att insamla empiriskt data utgörs av personliga intervjuer.

    Resultat och slutsats: Alla utom ett företag i vår studie ansåg att det i någon utsträckning går att påverka de anställdas attityder till hållbar utveckling. Företagen använder sig av samma metoder för att påverka attityder och beteende. Beteenden påverkar attityder, att därför i vissa situationer låta beteenden förändra attityder kan för företag vara en effektiv väg att åstadkomma attitydförändring.

    Förslag till fortsatt forskning: Ett förslag till vidare forskning är att undersöka vilka eventuella problem som uppstår i och med begreppet hållbar utveckling.

    Uppsatsens bidrag: Det vi anser vara unikt med denna studie är den tvärvetenskapliga blandningen av socialpsykologi och kritisk managementlitteratur. Dessutom har vi utifrån ett ledarskapsperspektiv behandlat kopplingen mellan beteenden och attityder hos de anställda.

  • 113.
    Dahlén, Gustaf
    University of Gävle, Department of Business Administration and Economics.
    Hur var det här då?: En studie av två utvärderingsmodeller2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Syftet är att med hjälp av två projektutvärderingsmodellerna studera två olika projekt och se hur dessa fungerar i praktiken samt komma fram till vilka beståndsdelar en adekvat samt välfungerande projektutvärdering bör innehålla.

    Metod: Jag har valt en kvalitativ metodansats där fem intervjuer har genomförts för att nå djupare förståelse för det valda ämnet. Intervjuerna har varit semistrukturerade i sitt slag då jag har använt mig av två olika utvärderingsmodeller som utgångspunkt i intervjuprocessen.

    Resultat och slutsats: Det fanns vissa skillnader samt likheter mellan de två utvärderingsmodellerna vilka jag har redogjort för och därefter har jag tydliggjort de delar som jag anser att en utvärderingsmodell bör bestå av för att fungera på ett adekvat sätt. De huvudsakliga punkter som jag kom fram till var; val av utvärderingsinriktning, tidpunkt för utvärderingsarbetet, typ av frågeställningar, utvärderingspart samt anledningen till utvärdering.

    Förslag på fortsatt forskning: Det skulle vara intressant att utvärdera ett enda projekt med hjälp av båda utvärderingsmodellerna för att på ett tydligare sätt se skillnaderna mellan Reflectmetodiken och Åttapunktsprogrammet. Förslag på andra val av fortsatt forskning är en mer djupgående analys av Reflectmetodikens olika fokusområden samt deras placeringar och viktningar på Reflectus positioneringskarta.

    Uppsatsens bidrag: Jag hoppas att min studie kan bidra till en ökad förståelse för begreppet projektutvärdering samt framhäva vikten av denna process och dessutom bidra till fortsatt forskning inom mitt valda ämne.

  • 114.
    Dalnor Lindström, Ulrica
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Tjernell, Carin
    University of Gävle, Department of Business Administration and Economics.
    Månadsavgiftens inverkan på bostadsrätters försäljningspris2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to investigate the monthly fees impact on tenant-owner flats market and get an indication of how rational the studied market is. The formal hypothesis is: Does a low monthly fee lead to high selling price and vice versa? Moreover investigates how the monthly fee capitalizes into tenant-owner flats selling price.

    Method: This study is based on sales of tenant-owner flats in Gävle during year 2008. An extensive manual data processing has been implemented to perform the study. The priceinfluencing factors have been classified according to their prospective impact on the price. The method used is the hedonic method, which makes it possible to describe the selling price as a function of a number of factors. To estimate monthly fees effect on the sales price, four regression equations has been designed and calculated in the computer program Microsoft Excel. Based on the regression result a valuation formula has been created and is used to identify the return of which the market has capitalized the fee.

    Result & Conclusions: All regression results show that the correlation between the monthly fee and selling price are negative. What is interesting is how the monthly fee is capitalized into the tenant-owner flats selling price. The result shows that the yield is at its lowest when the monthly fee is low and increases as the monthly fee increases. This may demonstrate that a low monthly fee can lead to a high selling price.

    Suggestions for future research: When we assessed whether the market is rational or not, we have not taken account of how the purchase is financed by the individual buyers. This is a factor that complicates the assessment and is worth exploring further.

    Contribution of the thesis: The study has given an insight into the monthly fees affect on tenant-owner flats selling prices. In addition, we illustrate how the market's valuation of the monthly fee changes at different levels of the fees size.

  • 115.
    Darmanian Thörner, Susanna
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Yohannes, Magda
    University of Gävle, Department of Business Administration and Economics.
    Interna kontroller: Vad har internrevisor för roll och arbetsuppgifter på företagen?2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The background of this paper is the collapse of Enron which took place in the USA in 2001. The crash of this huge financial conglomerate gave rise to many discussions. Among them were: how the laws are being followed as well as the market’s capacity to react to important information quickly. These events gave rise to an international discussion about both the importance of the work that internal auditors do and the companies system for internal control. In order to govern the company correctly its leaders should have an internal auditor whose task is to make sure that internal control in the company is reliable and appropriate. The aim of this paper is to learn what internal audit and control are according to Sarbanes Oxley Act, as well as to find out what role and tasks the internal auditor has in different companies. We have also looked into the problem of what different auditors think about the Swedish code for corporate governance as well as how well the cooperation between internal and external auditors functions.

    Method: Our search is qualitative because we have chosen to make detailed interviews with our respondents in order to find out what they think of the role of the internal auditor in different companies. The secondary information that we have gathered consists of literature on critical scientific research, on different methods that the researcher uses while writing the paper. The sources that we used were Internet, the library’s database where we could search for books, articles and real cases. We used some articles from a Swedish newspaper Balans in order to get a deeper understanding of the subject we were writing about. We have even studied earlier papers that we could find among the library’s reference literature. Google was also a good means of searching for relevant information.

    Result and conclusions: In this paper we have examined how internal control influences the role of the internal auditor and how internal and external auditors cooperate and communicate with each other. We have come to a conclusion that all big companies with big financial resources should have an internal auditor because he might contribute to a better result of the company and can make it easier for the external auditors to do their job.

    In order to see an internal auditor as a positive resource in the company he should be placed under management or the Committee of the auditors, because the company’s chief and economic advisors are involved in the company’s review. This might give signals to the organization that internal audit is important and that it is a function which should be accepted by the company’s management. A well- structured organization with good communication through different levels is important so that the internal auditor is not viewed as a policeman or someone who is acting against the organization.

    Cooperation between internal and external auditors is very important when it comes to the company’s final result. The task of the external auditor is to get enough information from the internal auditor in order to write down a final report. The internal auditor should assist the external auditor in giving the information about how the company’s process of internal control works.

    Suggestions for future research: It would be interesting to make a research about how the role of the internal auditor is going to change as a result of Sarbanes Oxley Act. It would also be interesting to find out how SOX is going to influence internal audit at Swedish companies and what new work tasks internal auditors are going to have in the future. It’s important to learn how internal and external auditors are going to cooperate with each other in the future because there are not so many external auditors that communicate with their colleagues on a daily basis.

    Contribution of the thesis: We hope that this thesis can inspire the students who are going to work as auditors in the future.

  • 116.
    Darmanian Thörner, Susanna
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Yohannes, Magda
    University of Gävle, Department of Business Administration and Economics.
    Lagen om revisorns anmälningsskyldighet vid misstanke om brott: Fungerar lagen i praktiken?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    On January 1st 1999 a new law came in force that gives an extern accountant in Swedish joint-stock companies an obligation to react when he/she suspects an economic crime. This law is regulated in the General Corporation Acts, chapter 9 §§ 42-44. The law’s main purpose is to function for the accountant in order to prevent the economic crime.

    The aim with this essay is to describe how the accountant reacts to the obligation to report and to study if the law works in reality. The aim is also to find out what the Swedish Tax Department thinks about the new law. In the essay we have used hermeneutic theories which mean that we wrote down our own experiences to be able to analyse and interpret. In our essay we have combined the qualitative method along with the quantitative.

    According to the Swedish law if the accountant suspects a crime he should react and eventually report it to the board of directors and to the prosecutor. Before the law came into force the accountant hadn’t had an obligation to report the crime because of professional secrecy. When the law appeared there were no changes in the professional secrecy because the obligation to report depended neither on professional secrecy or obligation to inform.

    The obligation that the accountant has according to the law is to report the following crimes that can take place in the Swedish corporations: fraud, swindle, money laundry, embezzlement, bribe and different tax crimes.

    We have made personal interviews with two licensed accountants and one authorised. Besides we have sent our interview questions to one licensed accountant and we got his answers by e- mail. We have also interviewed the chief for the tax department who works with the economic crimes and head of section of the tax department in Gävle. The technique we used during the interviews was unstructured interviews that usually are short and close relations between the researcher and the subject of investigation.

    The accountants that we interviewed gave us an impression that the law to react when the accountant suspects a crime is written on the paper and that’s why has to be followed. We think that no matter if the law exists the accountants make very few reports on their clients if they suspect a crime. We are sure that they should report more crimes. The economic crimes are so advanced today that the society needs more financial resources to prevent them. Moreover there should be better relations between the accountants and tax departments.

  • 117.
    Daunfeldt, Sven-Olov
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Retail Institute (HUI).
    Tax-Induced Trading and the Identity of the Marginal Investor: Evidence from Sweden2007In: European Journal of Finance, ISSN 1351-847X, E-ISSN 1466-4364, Vol. 13, no 7, p. 657-667Article in journal (Refereed)
    Abstract [en]

    Changes in the Swedish tax code during the 1990s were structured in a way that offers an opportunity to test whether ex-dividend prices were determined by the taxation of domestic individual investors. The results presented in this paper indicate that ex-dividend prices were not influenced by the relatively large tax changes for domestic individual investors. In addition, there was no evidence that the taxation of domestic individual investors influenced ex-dividend prices for any specific dividend yield group.

  • 118.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Retail Institute (HUI), Stockholm, Sweden.
    de Luna, Xavier
    Department of Statistics, Umeå University.
    Central bank independence and price stability: evidence from OECD-countries2008In: Oxford Economic Papers, ISSN 0030-7653, E-ISSN 1464-3812, Vol. 60, no 3, p. 410-422Article in journal (Refereed)
    Abstract [en]

    In this paper, we use a non-parametric regression method to compare the transition process from high to low inflation with the implementation dates of central bank independence reforms. In most countries, price stability is achieved before more independence is given to the central bank. Moreover, for those countries which have implemented a central bank independence reform under a high inflation regime, no evidence is found that the reforms have actually led to price stability. This suggests that the credibility of a low inflation goal can be achieved without institutional reforms which grant the central bank more independence from the political policymakers.

  • 119.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    de Luna, Xavier
    Efficacy and Cost of Regime Shifts in Inflation Policies: Evidence from New Zealand and Sweden2001In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 33, no 2, p. 217-224Article in journal (Refereed)
    Abstract [en]

    In this paper a comparative study of the regime shift in inflation policies in New Zealand and Sweden is performed. A nonparametric regression method is used to decompose the inflation time series into three components of variation: a long-term trend, a medium-term (cyclical and transient variations) trend and a short-term shocks component. This allows study of the transition process from the high inflation characterizing the end of the 1970s and the 1980s to the low inflation observed during the 1990s. It is found that in New Zealand, although it is initially delayed, the decrease in inflation happens at a faster pace than in Sweden. This may indicate that reforms were more efficient in New Zealand. A clear link is also shown between the rising unemployment and the transition from high to low inflation. Furthermore, while in New Zealand a downward adjustment of the unemployment rate happens directly after the transition period, in Sweden there seems to be persistence in high unemployment.

  • 120.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. Swedish Retail Institute (HUI), Stockholm, Sweden.
    Hellström, Jörgen
    Swedish Retail Institute (HUI), Stockholm, Sweden.
    Intra-household Allocation of Time to Household Production Activities: Evidence from Swedish Household Data2007In: Labour, ISSN 1121-7081, E-ISSN 1467-9914, Vol. 21, no 2, p. 189-207Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to study the intra-household allocation of time to different household production activities using Swedish cross-sectional household data. The Tobit model is rejected in favor of the Cragg model, suggesting that an empirical model has to take into consideration that allocation of time within the household is determined by two separate processes. Moreover, the results indicate that valuable information concerning the intra-household allocation of time may be missing when household production is defined as the sum of different household activities, but there is no indication that statistically significant effects are wiped out in an aggregated analysis.

  • 121.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Retail Institute (HUI), Stockholm, Sweden.
    Rudholm, Niklas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Retail Institute (HUI), Stockholm, Sweden.
    Revenues as a proxy for profits: a cautionary note2009In: Applied Economics Letters, ISSN 1350-4851, E-ISSN 1466-4291, Vol. 16, no 7, p. 679-681, article id PII 785052957Article in journal (Refereed)
    Abstract [en]

    In the entry literature, researchers sometimes use revenues as a proxy for profits because this is the only data available. Doing so could seriously bias the results.

  • 122.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Research Institute of Trade (HUI), Stockholm, Sweden.
    Rudholm, Niklas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Research Institute of Trade (HUI), Stockholm, Sweden.
    Bergström, Fredrik
    The Swedish Research Institute of Trade (HUI), Stockholm, Sweden.
    Entry into Swedish retail and wholesale trade markets2006In: Review of Industrial Organization, ISSN 0889-938X, E-ISSN 1573-7160, Vol. 29, no 3, p. 213-225Article in journal (Refereed)
    Abstract [en]

    This paper examines, using a zero-inflated negative binomial regression model, what determined entry into the Swedish retail and wholesale trade markets between 1990 and 1996. According to the results, high returns on equity and low sunk costs seemed to attract more entry into retail trade industries, while recent entry and higher total industry sales were associated with more entry into both retail and wholesale trade local markets.

  • 123.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Retail Institute (HUI), Stockholm, Sweden.
    Rudholm, Niklas
    The Swedish Retail Institute (HUI), Stockholm, Sweden; Department of Economics, Dalarna University, Borlänge, Sweden.
    Rämme, Ulf
    The Swedish Retail Institute (HUI), Stockholm, Sweden.
    Congestion charges and retail revenues: results from the Stockholm road pricing trial2008In: Transportation Research Part A: Policy and Practice, ISSN 0965-8564, E-ISSN 1879-2375, Vol. 43, no 3, p. 306-309Article in journal (Refereed)
    Abstract [en]

    This paper studies the impact of the Stockholm road pricing trial on retail revenues. The analysis is performed using revenue data from 14 shopping malls, 9 within the tool area and 5 outside the tool area. The data also include revenue data from a sample of retail stores located along the main shopping streets in Stockholm. The results show that the Stockholm road pricing trial did not negatively affect retail revenue, neither in shopping malls nor in the sample of retail stores.

  • 124.
    Daunfeldt, Sven-Olov
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Selander, Carina
    Umeå university.
    Wikström, Magnus
    Umeå university.
    Taxation, Dividend Payments and Ex-Day Price Changes2009In: Multinational Finance Journal, ISSN 1096-1879, Vol. 13, no 1/2, p. 135-154Article in journal (Refereed)
  • 125.
    Dogan, Emanuel
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Schüllerquist, Patrick
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Varför hyra personal?: En kvalitativ studie om fördelar och nackdelar med att hyra personal.2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose:       The purpose of this essay is to gain insight into how companies look at recruiting through employment agencies – which the underlying rationale is to hire staff instead of employing and its advantages and disadvantages.

    Method:       A feasibility study followed by a qualitative study with interviews. The interview method was in unstructured form in which respondents were free to speak from their own frame of reference. A phone method was used in the booking of interviews.

    Problem:      In order to achieve maximum profitability, while maintaining quality and have fast delivery to the customers, companies are trying to reduce the part of capital that is tied up. It can therefore be a problem for companies when they employ someone permanently and after a period of time realizing that they no longer are in need of this person’s skills. The trend to hire staff instead of recruiting has because of this reason increased. What are the effects of this?

    Audience:     This study is aimed to companies who are interested in hiring staff or companies that hire staff already. But even for workers, prospective consultants and other stakeholders who are directly or indirectly related to this subject.

     

     

    Results:        Through this study, we have, based on our respondents, found out the underlying reasons for hiring of personnel and the advantages and disadvantages that entails. Advantages: flexibility, productive staff, avoiding staff shortages, competence and innovations. Disadvantages: lack of motivation, disloyalty, erosion of the corporate culture, morale, and that company could be in a position of dependence. Based on the survey, we have been able to draw conclusions that staff hiring also is a competitive advantage. It is important for companies to integrate consultants into the company with the staff to create a stronger sense of community. It is also important to have clarity on consultants to be recruited.

  • 126.
    Durakovic, Valina
    University of Gävle, Department of Business Administration and Economics.
    Miljöredovisningar i pappersindustrin: En studie av syften och motiv2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Lately, more companies are informing the public about environmental impact caused by their activities. This kind of information is aimed at different stakeholders, who can be employees and different organisations who are supervising the company’s environmental performance. The information can be compiled into a written report which is called a disclosure. Disclosures can take on in different shapes, for example in the form of required reports from the authorities or voluntary environmental disclosures. Depending on available resources and needs, companies choose appropriate kinds of disclosures to introduce themselves. Since the requirements put upon the information are increasing, disclosures and their contents have been changed. These changes have occurred by taking into account new aspect’s such as social and financial. These kinds of disclosures are sustainability disclosures, because they are treating three aspects together, environmental, social and financial, which are the base for the sustainable development.

    In this essay two kinds of disclosures has been studied, disclosures from EMAS and GRI systems. The difference between these forms of disclosures is that GRI disclosures are voluntary sustainability disclosures, and that’s why they include more aspects than EMAS. Meanwhile EMAS disclosures are required reports for the companies who have been certified by EMAS.

    The aim of this study is to examine in which way the information is presented in disclosures which are compiled after EMAS or GRI guidelines. The partaim is to find out which the driving forces are behind these disclosures and in which purpose disclosures are used.

    The study objects for this essay are enterprises from sector for forest and paper products.

    This study has showed that disclosures offer relevant information for the readers, because these are include the most significance environmental aspects and tell us how large their impact on nature is by presenting the information in words and data. However there is a certain lack of information since the information is not detailed enough for the readers to get a complete understanding about the environmental impact and others aspects that are taken in the disclosure. Facts are not concrete enough to be able to offer full depiction of the mentioned aspects. The results show that disclosures are used mostly for informative purposes. They are not used much for education or decision making. On the other hand disclosures serve as tool for managers to maintain desirable relations with stakeholders of the companies, such as customers, owners, environmental organisations and so on. Driving forces for the disclosures are coming both from the external and internal directions, while the requirements on the information have increased and the needs to inform about environmental achievements have increased as well.

    Regardless which function these disclosures have they seem to be a necessary factor for modern companies to take into account.

  • 127.
    Dyberg, Henrik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Dyberg, Peter
    University of Gävle, Department of Business Administration and Economics.
    Fastighetsvärdering ur ett privatinvesterarperspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med uppsatsen är att författarna vill belysa den problematik som fastighetsvärdering av flerbostadsfastigheter medför ur ett privatinvesterarperspektiv. Vi vill dessutom undersöka relevansen i den teori som finns på området.

     

    Metod: Denna studie grundar sig på en kvalitativ metod. Genom intervjuer av personer verksamma i fastighetsbranschen samt en observation av en fastighetsvärdering så har det empiriska materialet samlats in. Det empiriska materialet har sedan analyserats gentemot den etablerade teori som finns på området och renderat vår slutsats.

     

    Resultat & slutsats: Den problematik som författarna identifierat hos värderingsförfarandet av flerbostadsfastigheter är de godtyckliga moment som värderingsutlåtandet bygger på. För en privatinvesterare innebär detta ett bekymmer då en fastighetsinvestering ej sällan medför en väsentlig utgift och risk. Värderingar av fastigheter är således mer intressant som ett formellt instrument vid juridiska processer eller kreditbedömningar. Det identifieras tre faktorer som är mest intressant för en privatinvesterare vid fastighetsvärdering. Dessa tre faktorer är läget, fastighetens tekniska status samt fastighetens förutsättningar att skapa nya mervärden för fastighetsägaren. Den teori som finns på området är väl förankrad i den praktik av fastighetsvärdering som utövas av fastighetsvärderare.

     

    Förslag till fortsatt forskning: Under arbetets gång så fick vi kännedom om att värdering av flerbostadsfastigheter ansågs mindre komplicerade att värdera än industrifastigheter och skogsfastigheter. Det skulle således kunna vara aktuellt att forska i värderingen av dessa typer av fastigheter sett ur ett privatinvesterarperspektiv. Det skulle även vara intressant att undersöka vilken direktavkastning som privata fastighetsägare har på olika orter gentemot publika fastighetsbolag.  

     

    Uppsatsens bidrag: Studien visar på att fastighetsvärdering är komplext och föränderligt. Vår förhoppning är att uppsatsen har bidragit till att få en djupare insyn i värderingsförfarandet och vara till nytta för privatpersoner som funderar på att investera i fastigheter.

  • 128.
    Ebi-Ndie, Kenneth
    University of Gävle, Department of Business Administration and Economics.
    Strategies Used By Logistics Firms To Minimize Costs And Maximize Services: MBA-thesis in marketing2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: More and more organizations worldwide want to develop products for global markets. At the same time, they need to make their products available in the global market to be competitive. One of today's trends to solve this problem of making products in the global market is by involving logistics to manage complex distribution requirements. Organizations have developed strategic alliances with companies all over the world to manage their logistics operations network. (www.chrobinson.com).

    My research was aimed at understanding the coordination of logistics activities at the terminal.

     

    Method: I based my study on a combination of descriptive and exploratory type. As regards descriptive I presented my data collected in a descriptive analysis. Also I used the exploratory research to know exactly the implementation of logistics activities at Schenker's terminal and also to observe the activities, conduct interviews and administer questionnaires.

     

    Result & Conclusions: The major results of my findings revealed that the existing management procedure of the outbound logistics system at Schenker terminal which involves material handling, transportation, distribution, cross-docking, customer service and information systems could not be seen as lean and agile. This is because of the existence of many problems faced by the terminal such as congestion, flows inefficiencies, excess scrap, too much manual documentation,  delays in deliveries, damages, poor customer service, return goods, idle equipment (forklift and trucks) and personal and high cost of operations.

     

    Suggestions for future research: The study is limited in the sense that it does not include the whole supply chain; the terminal is just a part in the supply chain and whatever problems that are encountered are not experienced in the whole supply chain. This could lead to a broader basis of a future research project.

  • 129.
    Edvinsson, Frida
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Spinnars, Elin
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    K2 - en studie om användarnas syn på regelverket2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this thesis is to do a research about the users’ conceptions to the K-project. The K-project is a simplifying work of today’s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size. The study is limited by only focusing on a part of the K-project, the K2-regulation. The K-project is one of many ways to simplify the accounting regulations and a question asked in the study is if the final result will be successful this time.

    Method: We have chosen to adopt the qualitative method in this study by interviewing four respondents employed at a number of different accountant firms. We claim that this is the best approach since the regulations can still be considered new and therefore knowledge about it is small among many companies. The information given from the interviews were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our own conclusions due to that result.

    Result & Conclusions: The result shows that the opinion about the K2-regulation varies.  All respondents agree about the K2-regulation being a good idea since the need of simplifying today´s accounting regulations for smaller companies is large. On the other hand the respondents’ opinions differ when it comes to the layout, final result and the instructions. Some respondents are positive to the result when others claim that the regulation hasn´t provided enough simplifications.

    Suggestions for future research: When this study was made the K2-regulation was a free choice whether to apply or not and according to that fact we would find it interesting to do a similar study when the regulation has been forced upon the companies, to see if the user´s opinions have changed. Another alternative to further studies would be to make a quantitative study to research if the regulation is used and in what scale.

    Contribution of the thesis: This thesis has contributed to an increased understanding for the users’ conceptions of the K2-regulation and today’s work to simplify accounting regulations.

  • 130.
    Ehn-Notrica, Maria
    University of Gävle, Department of Business Administration and Economics.
    Brand work in the municipality of Stockholm – a case study of Micasa Fastigheter: MBA-thesis in marketing2008Independent thesis Advanced level (degree of Magister), 15 points / 22,5 hpStudent thesis
    Abstract [en]

    The purpose of this study is to ascertain how present methods in branding, used in private sector companies, are or could be transferred to the public sector organizations.

    It is done by means of a case study of Micasa Fastigheter done through participating observation. It also includes a survey of key decision makers included in the branding process, on different political and administrative levels.

    Swedish municipalities’ and county councils spend over 50 percent of the Swedish gross national product, their operations affect most individuals just about every day and information and advertising from and about the operations of public sector organizations (PSOs) is vital for the existence of the citizens. How the PSOs communicate what they spend the tax payers’ money on has its own set of rules. The operations of PSOs are controlled by quite a number of laws and regulations. None of the laws apply directly to the methods of communication, yet PSOs have historically been very strict with most types of marketing. The results show that in the last couple of years this has changed and municipalities in particular have started to actively work on and communicate its brands. Stockholm is no exception. The reason for the change is the development of marketing in non-profit organizations, the occurrence of social marketing and image marketing and possibly the globalization and Internet.

    Micasa Fastigheter is a municipal company that has gone through a branding process during the past 2.5 years. The company has step by step passed through the same stages in its branding process as a private company, the only exception being the very little advertising. It is thus possible for a municipal company to brand itself without clashing with the laws and regulations that govern the public sector. A result that, according to my survey, is due to a maturity in marketing issues amongst decision makers in the City of Stockholm, a general focus in the Swedish society on branding and, the people in charge of the branding process.

    A look at the municipality of Stockholm is a good start since most trends start in the capital but a more thorough look at a substantial number of Swedish municipalities would be interesting for future study.

  • 131.
    Ek, Jenny
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Sjöberg, Diana
    University of Gävle, Department of Business Administration and Economics.
    Ledarstilar: en studie om hur ledare påverkas av skiftande förutsättningar2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The aim of this work is to see if leaders tend to have varying leadership styles in view of the fact that they have varying conditions. We also want to see how big awareness leaders tend to have regarding there own leadership style.

    Method: We have chosen to carry out a qualitative study, with interviews as an important element. The information we have collected constitute the base for our analysis and conclusions. We have completed an intensive study where we only have interviewed a few persons, and formed an understanding on the basis of the answers. We have studied already existing theories and compared them with our empirical material. Our goal have not been to find an absolute truth, instead our intention have been to see if our empirical investigation correspond or not with earlier research.

    Result & Conclusions: What we have found is that none of our respondents have a pure leadership style. They lead as they wish to lead, but we can see that some conditions do have an effect on the leadership style. Businesses whit different directions and changing productions affect the leader, since the demands vary between branches. What we could state is that the leadership style is an aware choice in the sense that all respondents’ has chosen to lead dependent on the kind of person they are. All respondents also agree that their qualities and how they are as persons, reflects the leader they wish to be.

    Suggestions for future research: A suggestion for future research could be to investigate leadership styles in a chosen branch, and with that set focus on the same type of business. It could be interesting to see if there are similarities or differences in the leadership in the same field of activity, and compare the leaders with each other.

    Contribution of the thesis: Our expectations are that this essay will contribute to an increased understanding for the complex equation between leaders and their styles. Foremost we see that this work can be useful for co-worker. We believe that an increased awareness could lead to an increased understanding in why their leader has a certain style, and with that create some respect.

    Främst ser vi att vårt arbete kan vara till nytta för medarbetare. Vi tror att en ökad medvetenhet hos dem kan leda till en ökad förståelse för varför deras ledare har en viss stil, och därmed skapa viss respekt.

  • 132.
    Eklund, Hanna
    University of Gävle, Department of Business Administration and Economics.
    Omvänd skattskyldighet i praktiken2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Den 1 juli 2007 infördes nya regler för redovisning av mervärdesskatt inom byggsektorn. Vid specifika situationer skall stadgandena för omvänd skattskyldighet ersätta den traditionella hanteringen av moms. Det innebär att det är köparen och inte säljaren som skall redovisa utgående moms gentemot staten. Respondenterna i uppsatsen Omvänd skattskyldighet- för byggsektorn uppmärksammade redan innan regleringen trädde i kraft propositionens brister samt vilka tillämpningsproblem som eventuellt skulle komma att uppstå. Syftet med detta arbete är därför att belysa de tillämpningsproblem och konsekvenser som har gestaltats i samband med införandet av omvänd skattskyldighet. Detta genom att ställa teori och praktik mot varandra.

    Metod: Arbetet utgår från ett kvalitativt tillvägagångssätt och ett hermeneutiskt synsätt, där min personliga förståelse är avgörande för arbetets resultat. Den teoretiska referensramen bygger på publicerad teoretisk information tillsammans med två intervjuer som syftar till att beskriva hur tillämpningen av omvänd skattskyldighet ska gå till ur ett juridiskt perspektiv.

    Richard Weimer som arbetar på Skanska Sverige AB redogör i sin tur för hur man faktiskt hanterar regleringen i praktiken.

    Resultat & slutsats: Utifrån min personliga förmåga att tolka och analysera detta fenomen i förhållande till arbetets informationsunderlag så har jag kommit fram till att definitionen av byggtjänster utgör regleringens största problem. Införandet har också lett till konsekvenser på företagens likviditet, administration, fakturering och redovisningstekniska system.

    Förslag till fortsatt forskning: I samband med införandet av omvänd skattskyldighet inom byggsektorn infördes ytterligare redovisningsförändringar inom detta område. Dessa förändringar är inget som beaktas i detta arbete, men det är ett intressant ämne som bör studeras mer ingående. Hur de mindre aktörerna förhåller sig till omvänd skattskyldighet bör också vara ett aktuellt ämne för fortsattforskning.

    Uppsatsens bidrag: Arbetet bidrar till en större förståelse för innebörden av omvänd skattskyldighet inom byggsektorn. Genom att belysa detta fenomen och beskriva dess svårigheter på ett lättsamt och förståligt sätt ger studien upphov till en ökad kunskap inom detta ämnesområde.

  • 133.
    Eklund, Niklas
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Sandström, Viktor
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Har lågkonjunkturen påverkat möjligheten att få kapital från Venture Capitalbolag?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med uppsatsen är att ge en ökad förståelse för Venture capitalbolagen och dess portföljbolag. Tanken är sedan att koppla ihop Venture capitalbranschen med den rådande lågkonjunkturen för att se om branschen påverkats, och i så fall på vilket sätt.

    Metod: Uppsatsen är byggd på en kvalitativ studie. Den kvalitativa studien har utförts med hjälp av tre intervjuer, två via personliga möten och en via telefon. Litteratur och vetenskapliga artiklar har används för att bygga upp teorin.

    Resultat & slutsats: Författarna har kommit fram till att möjligheten att få Venture capital har minskat under lågkonjunkturen. En stor faktor är att nedgången på börsen lett till överallokering hos bland annat banker och försäkringsbolag som normalt är stora investerare i fonder med onoterade bolag. En annan faktor är att riskviljan hos investerarna har gått ner, vilket har resulterat i att det har blivit svårare att hitta saminvesterare. Bankernas utlåning har även minskat vilket lett till att många mindre bolag har svårt med att få kapital, vilket i sin tur lett till att efterfrågan på kapital har ökat, men inte utbudet.

    Förslag till fortsatt forskning: Förslag till vidare studier är att se problemet ur en entreprenörs synvinkel. En sådan studie kan ta mer tid att genomföra, men resultatet skulle vara intressant att jämföra från en entreprenörs perspektiv.

    Då samtliga respondenter påpekat att de lånefinansierade Private equity-bolagen drabbats hårdats av finanskrisen kan det vara intressant att forska kring buy-out inriktade investerare. De investeringar buy-outbolag gör kräver mer kapital, och med dagens klimat på lånemarknaden är de nästintill omöjligt att lånefinansiera till en investering.

    Uppsatsens bidrag: Uppsatsen bidrar genom att belysa problemet med finansiering till nya och små företag. Framförallt belyser den vilka problem som kan uppstå under en lågkonjunktur.

  • 134.
    Eklund, Per
    University of Gävle, Department of Business Administration and Economics.
    Coaching för förändring: spelare och ledare i Brynäs IF reflekterar2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Coaching has become much of a catchphrase in the business world and various consulting firms. But what does it mean specifically for individuals and organizations? This study deals with coaching conducted by a leader. Therefore the study will examine both an open and modern leadership as coaching require, and the main subject coaching.

    The background to the study is based on that too many leaders today recruits authoritarian leadership style that does not see the potential of their employees and the definition of coaching is sometimes misinterpreted. So the aim is to address these issues and discuss the questions: What is coaching? And What is the importance of coaching?

    The method applied in this study is a qualitative method with four representatives from Brynäs IF hockey A-team, which trainer Niklas Czarnecki, assistant trainer Tommy Jonsson and players Ove Molin and Emil Sandin present the reality about leadership and coaching.

     

  • 135.
    Ekstrand, Lars
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Wallmon, Monika
    Basic Income and the Post-Wage Labour Society: In Search of Transcending Political Aesthetics2008Conference paper (Refereed)
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    Ekstrand, Lars
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    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
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    Basic Income beyond Wage Slavery: In Search of Transcending Political Aesthetics2006Conference paper (Refereed)
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    Ekstrand, Lars
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    Wallmon, Monika
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  • 138.
    Ekstrand, Lars
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    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
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    Bukowski’s Battle with Social Death: Tribute to a Post-Modern Steppenwolf2008Conference paper (Refereed)
  • 139.
    Ekstrand, Lars
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    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Wallmon, Monika
    (Im)Possible Dream of Academic Freedom and Autonomy2008Conference paper (Refereed)
  • 140.
    Ekstrand, Lars
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    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
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    In the Shadow of the Welfare State: Passive Citizenship, Social Exclusion and Learned Helplessness2007Conference paper (Other academic)
  • 141.
    Ekstrand, Lars
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    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Wallmon, Monika
    Professional Dissent – Radical Pedagogy as Praxis2009Conference paper (Refereed)
  • 142.
    Ekstrand, Lars
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    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
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    Samverkan med nod, granskad utan nåd: En dekonstruktion av den kanske inte nödvändiga, men däremot “NODvändiga” samverkan som begrepp2009Conference paper (Other academic)
  • 143.
    Ekstrand, Lasse
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    Arbete - frigörelse eller straff?1998In: Arbetaren, ISSN 0345-0961, no 3Article in journal (Other (popular science, discussion, etc.))
  • 144.
    Ekstrand, Lasse
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    Arbetets död och medborgarlön: En essä om det goda livet1996 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 145.
    Ekstrand, Lasse
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Bortom samhället och relationerna är du ingen: Om samgällsvetenskapens retuscherade människobild1990In: Kritisk Psykologi, ISSN 0280-039XI, no 2Article in journal (Other academic)
  • 146.
    Ekstrand, Lasse
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    Bukowskis kamp mot den sociala döden1996In: Montage Kulturanalys, ISSN 0280-9311, no 39-40Article in journal (Other academic)
  • 147.
    Ekstrand, Lasse
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Ceausescus öga: Funderingar om skuld och längtan efter samvetets död1989In: Montage Kulturanalys, ISSN 0280-9311, no 22-23Article in journal (Other academic)
  • 148.
    Ekstrand, lasse
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Days of future passed?: Om sociologin och det postmoderna samhället1988In: Kritisk Psykologi, ISSN 0280-039X, no 4Article in journal (Other academic)
  • 149.
    Ekstrand, Lasse
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Den befriade tiden: Om arbete och medborgarlön1995 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 150.
    Ekstrand, Lasse
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Den omöjliga staden: Hommage till William Burroughs och Hunter S Thompson2008In: Provins, no 2Article in journal (Other (popular science, discussion, etc.))
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