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  • 1301.
    Zaytseva, Maria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Bazyleva, Alena
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Services Marketing in a Cross-Cultural Environment – The Case of Elekta in Russia2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: Services Marketing in a Cross-Cultural Environment – The Case of Elekta in Russia

    Level: Final assignment for Master Degree in Business Administration

    Authors: Alena Bazyleva and Maria Zaytseva

    Supervisor: Dr. Maria Fregidou-Malama

    Aim: The aim of this research is to investigate how the products and services of the Swedish company Elekta are marketed in Russia, a country with cultural environment different from Sweden. For this purpose such aspects of marketing strategy as adaptation/standardization, trust and network development, which help to decrease the influence of intangibility and heterogeneity of services, are examined.

    Method: In present research explanatory applied type of study was used to describe services marketing process. Combination of induction and deduction methods, and qualitative methods of research were used. Case study of Swedish company Elekta was chosen as the research area. Primary data was collected through survey by means of semi-structured interviews and open questionnaires. Secondary data was collected from sources such as relevant books, scientific articles, company brochure, and websites of company and its clients.

    Results and conclusion: The research reveals that trust, network building, balance of adaptation and standardization strategies, employed by Elekta company, help to overcome heterogeneity and intangibility of its services in Russian market. It has also been found that the image of Sweden as a country of origin plays an important role in trust establishment in Russia, but in a sense that it is a foreign country, not Sweden in particular. Moreover, it is suggested, that organizational structure of international company, matrix structure in this particular case study, favours the development and effectiveness of the discussed variables. In spite of such characteristics of Russian market as high bureaucracy, corruption, “blat” network, unstable laws, etc., this market is considered to be a promising emerging market for international business. Russian national culture displays large power distance, high uncertainty avoidance, collectivist and feminine values, which influence the whole society and the business sphere as well.

    Suggestions for future research: It would be beneficial for future research to expand the range of complementing studies, examining the cases of Elekta in different countries and emerging markets in particular. In addition, in order to develop international services marketing theory, it is necessary to include other services industries in the scope of research. Furthermore, getting feedback from the patients, who experienced treatment on Elekta equipment, can contribute to the future research.

    Contribution of the thesis: The modification and adaptation of the theoretical framework of Fregidou-Malama and Hyder (2011) made by authors of this study contributes to the theory of international services marketing process. In addition, as there is lack of research in this area for health care sector, this study can be valuable addition to this research area. Research of the case of Elekta in Russia complements the range of studies on international services marketing process in health care sector with the cases of Elekta company in different countries: Egypt, China, the Philippines, Brazil, Hong Kong. Besides, current research has certain practical value: it is beneficial for international companies expanding into emerging markets in general and in Russian market in particular. This research may help to increase awareness about Elekta treatment solutions.

    Key words: Elekta, Gamma Knife, Russia, Services Marketing, Services characteristics, Network, Trust, Adaptation, Standardization, Culture, Organizational structure.

  • 1302.
    Zbib, Wafaa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Coyet, Erika
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Företagsvärdering med fundamental analys: jämförande studie av två börsföretag2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:             Företagsvärdering medfundamental analys - jämförande studie av två börsföretag

     

    Nivå:             C- uppsatsi ämnet företagsekonomi

     

    Författare:     ErikaCoyet & Wafaa Zbib

     

    Handledare:   MarkkuPenttinen

     

    Datum:         2011 – 01

     

    Syfte: Syftet med studien är att genomen företagsvärdering på Sandvik AB och Atlas Copco AB fastställa om derasaktier är undervärderade på börsen mot för verkligt värde och om det äraktuellt ur lönsamhetssynpunkt att köpa någon utav aktierna eller eventuelltbåda två. Vidare är syftet att göra en jämförande studie av företagen utifrånföretagsvärderingen för att ytterligare visa på vad en fundamental analysspeglar för syfte och roll. De frågor som studien ämnar besvara är:

    • Är Sandviksrespektive Atlas Copcos aktie undervärderad på börsen?
    • Visar en fundamental analys annat intressant änundervärde på aktien?
    • Finns det fortfarande olösta frågor efter enfundamental analys när vi tittar på aktievärde?

     

    Detta val gjordes då investering i aktie känns som ettområde som växer och får ett allt större inflytande i vårt samhälle och hardärmed har kommit att bli ett alltmer viktigt område.

     

    Metod: Studie tar sinutgångspunkt i denhermeneutiska kunskapsförankringen. Den undersökningsmetod som har genomsyratsi undersökningen är en blandning av den kvalitativa metoden och denkvantitativa. I första hand har relevant data sammanställt från respektiveföretags årsredovisningar och annat publicerat material om företagen. I andrahand är undersökningen även färgad av ett frågeformulär som har besvarats avutvalda aktieanalytiker. Frågeformuläret har utformats med hjälp avstandardiserade intervjuer som skickades via e-post. Dessa material tillsammansmed teori har sedan legat till grund för analys och resultat.

     

    Resultat & slutsats: Det är de slutliga delarna i denfundamentala analysen, den så kallade finansiella analysen och värderingen som angeren akties undervärde på börsen, om det föreligger ett sådant. Den fundamentalaanalysen visade på att Sandviks respektive Atlas Copcos aktie inte ärundervärderad på börsen. Med hjälp av den strategiska analysen har en helbransch lyfts fram och dessutom har möjligheten att få en djupare inblick i de utvaldaföretagen erhållits. Slutsatsen är därför att den fundamentala analysen visarpå mycket mer användbar information än bara undervärde på aktien. Den fundamentala analysen förespråkas framförden tekniska analysen men den kan trots det inte ge svar på allt. Det anses tillexempel finnas olösta frågor kvar efter en fundamental analys sedan det framkommitatt man inom den fundamentala analysen tenderar att undervärdera aktiemarknadensbetydelse.  

     

    Förslag till fortsatt forskning:

    • Utföra en fundamental analys på ett företag.
    • Utföra en fundamental analys på två onoteradeföretag eller ett börsnoterat och ett onoterat.
    • Studie har också uppvisat att det finns publikabolag, vilka trots namnet inte är noterade vilket också skulle vara intressantatt studera vidare kring, varför det förhåller sig så?
    • Detskulle även vara intressant att i en vidare studie titta på problemet urett företagsperspektiv då det vid ett företagsköp fordras att beakta så mycketmer än om det endast avses att investera i aktier.

     

    Uppsatsens bidrag: Att genomstudien lämna ett bidrag som visar på att säkerheten till en bra placering inteendast ligger i lättillgänglig börsinformation så som nyckeltalen, utan attsäkerheten ligger i bakgrunden till att nyckeltalen ser ut som de gör.

     

    Nyckelord: Företagsvärdering, Börsnoteratföretag, Fundamental analys, Jämförande värdering, Nyckeltal

  • 1303.
    Zetterholm, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    En gymnasieskola: – en upplevelse?2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:   Syftet med uppsatsen är att undersöka om en vardaglig affärsverksamhet kan använda eller redan använder teorierna inom upplevelseekonomi idag/i framtiden för att nå framgång och utveckling.

    Metod:   Jag använder både kvalitativ och kvantitativ data i form av intervjuer och en enkätundersökning. Utöver dessa primära källor kompletterades datainsamlingen med litteratur inom upplevelseekonomi. Genom att använda Vasaskolan som huvudobjekt och John Bauergymnasiet som komplement täcker det   mer än en aktör på marknaden.

    Resultat & slutsatser:  Sammanfattningsvis går det att hitta upplevelseekonomi inom både Vasaskolans och John Bauergymnasiets verksamheter och båda kan se en framtid inom det till en viss del. Dock ligger huvudsyftet på utbildningen. Samt att enkätundersökningen visar på en lönsamhet i och med dessa tankesätt och handlingar.

    Förslag till vidare forskning: Nästa steg vore att definiera en ny del av upplevelseekonomi    för verksamheter som inte söker ekonomisk vinst och som erbjuder en upplevelse under en lång period.

    Uppsatsens bidrag:  Genom att besvara frågeställningarna kan studien bidra med att ge  intressenter en uppfattning om hur upplevelseekonomi kan påverka de utvalda aktörerna och deras marknad. Samt om det är lönsamt att arbeta med dessa teorier.

  • 1304.
    Zhang, Jinghuai
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lin, Siqi
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Finding an Appropriate Means of Internal Marketing under Differing Cultural Circumstances: a Case Study of Swedbank (Sweden) & Minsheng Bank (China)2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research Objects: we choose two banks as research objects. One is a Swedish bank, Swedbank, which was founded in 1820, the other is a Chinese bank, Minsheng Bank (CMBC), which is a new bank when compared with Swedbank.

    Purpose & Aim: The 2008 financial crisis hurt banks badly, and consequently how they can become stronger to resist future crises and gain competitive advantages is a key topic for them. There is no doubt that there are many factors that makes a bank successful, but employees are one of the most important factors in a service industry. Therefore, this research study is focused on internal marketing in banks. In addition, this study will attempt to assess whether two banks can learn from each other through the comparison of their internal marketing efforts.

    Research Methodology: this study will rely on the data collected from the interviews with a manager and an employee from two banks. Books and articles are also been used for secondary data collection.

    Findings & Conclusion: The research revealed that Swedbank tend to do a better job in satisfying employees' needs, sharing value, having an appropriate organisational culture and being more conscious to treat the employees as customers, in comparison with CMBC. While CMBC need to make more effort in this regard, it does not mean that they must copy what Swedbank do, but rather to establish an appropriate organisational culture for their own internal market.

    Contribution & Suggestion: In the end, the suggestions have been listed for both banks to improve their internal marketing programme.

  • 1305.
    Zhang, Zhimei
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Zhang, Jinghuai
    University of Gävle, Faculty of Education and Business Studies.
    Towards an understanding of different customer behaviors a comparative study: Based on the perspectives of Chinese staffs of Dragon Gate in Sweden2010Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
  • 1306.
    Zheng, Kangbin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Yan, Shiying
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Marketing Strategy during the Global Financial Crisis-a Case study of Great Partner Company, China2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 1307.
    Zheng, Tian
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The Variance between Brand Positioning and Brand Perception: -A Case Study about Volvo Cars in China2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 1308.
    Zhou, Jiawen
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Liu, Meiyuan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Job training in multinational companies: The case of Carl Zeiss in China2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title:

    Job training in multinational companies --The case of Carl Zeiss in China

    Level:

    Final assignment for Master Degree in Business Administration

    Author:

    Jiawen Zhou, Meiyuan Liu

    Supervisor:

    Ehsanul Huda Chowdhury

    Examiner:

    Maria. Fregidou-Malama

    Date:

    05/2014

    Aim:

    Job training has been treated as the most popular approach to help with improving employees’ performance as well as company’s performance. However, some studies argue that there is some ineffectiveness in job training. This study aims to investigate employees’ needs for job training, the effectiveness and ineffectiveness of job training.

    Method:

    This study used both qualitative method and quantitative method through questionnaire and interviews. The findings were reported by analysis of mean method and standard deviation method.

    Result & Conclusions:

    This study shows that the more job training employees receivethe better performance they have. Another result of this study is that technology department employees have higher turnover intentionthan other departments after they receivejob training.

    Suggestions for future research:

    The limitation of this study is that it did not show much about the financial benefit of job training. Future research coulddone focusingmoreon this aspect. In addition, the transfer from training to application is also needed to be investigated later.

    Contribution of the thesis:

    For human resource managers, this study can givethem some suggestions toplantheirjobtraining program, in order to be more effective For other researchers, it can provide a vividunderstanding on the effects of job trainingin multinational companies.

    Key words:

    Job training, effectiveness, risk, evaluation, retention

  • 1309.
    Zolotareva, Julia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gromova, Valentina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Revisorns anmälningsplikt: Har anmälningsplikt påverkat klientrelationer?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to create understanding for the law on notification and how the law on the notification has affected the relationship between the auditor and client. A further purpose is to investigate whether auditors inform their clients about the law on notification today.

    Method: The qualitative method has been implemented in this study in the form of interviews. Interviews took place in Gävleborg region with eight authorized auditors and three business managers.

    Conclusions: The current study have shown that the auditors do not inform their clients about the law on the notification even today. The law on the notification has not affected the relationship between auditor and client. According to the approached auditors, the relationship can deteriorate only with the clients that have an unserious attitude. The business managers also believe that the relationship with the auditor hasn’t been affected because of the law on the notification. The study has shown, however, that the law on the notification is being applied differently depending on the size of the company and type of relationship between the parties.

    The study's contribution: This thesis contribute to clarify if the law on the notification has affected the relationship between auditor and client. The study'sresults contribute to business research by creating understanding about the law on the notification's impact on the relationship, which states the resultthat the relationship has not changed. Furthermore, we notice in the study that the size of the company determines what kind of relationship existsbetween the parties, which in turn may affect the auditor's independence.

    Suggestions for further research: There are not many studies that discuss the law on the notification's impact on the relationship between auditor and client from both the auditors and client perspective. It would therefore be interesting to continue on this study, but with a quantitative method. This will make it possible to reach more respondents and to make the study results more generalizable.

  • 1310.
    Åge, Lars-Johan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Handelshögskolan, Stockholm, Sweden.
    Affärsbaxning - ett ramverk för den goda affären2015Report (Other academic)
    Abstract [en]

    This report is addressing people within the public procurement sector and its aim is to provide a framework that describes the basis for an effective public procurement process. The starting point of this report is a PhD thesis presented at Stockholm School of Economics in 2009 that suggested a new scientific theory for contemporary business management. It consisted of four different principles: business standardization, business fraternization, personalization and probationary business rationalization. This rapport translate these four principles into a public procurement perspective and describes what is critical in order to manage these principles in accordance to the ‚business manoeuvring‛ model and, thereby, how to create effective business process within the public procurement sector.

    Regarding business standardization, this rapport emphasizes the importance of having standardized processes that are adapted for their purpose and supportive of the overall principles of the purchase. It is also critical that these processes encompass the transfer of knowledge within the buying organization and that there is a supportive structural capital. The principle of business fraternization describes the importance of internal and external collaboration. It is about having work methods and processes aiming at managingsuppliers before, during and after a purchasing process. A common view is also stressed, not only regarding the goal of the purchase but also regarding long term strategic goals and visions. Concerning personalization, this principle focus on the level ofthe individual and describes the importance of that the involved actors in the buying organization have the basic competence when it comes to establishing long term relationships, finding critical information, safeguarding the self interest of the buying organization, establishing value creating meetings and understanding the role of dialogue and negotiation in public procurement. Finally, the principle of probationary business rationalization focuses on the role of rational considerations in public procurement processes. This is about making effective and correct analysis based on the buying organizations organizational and economical conditions and requirements and to express those conditions in an effective and appropriate way.

    The main message of this report is that the prescription for a ‛good deal‛ is that these four principles are in place ‛at the right dose at the right time‛. The individual weight of each principle is dependent on where in the procurement process we are and what type of purchase process we are involved in at the moment. Business people involved in public procurement should therefore be able to ‛manoeuver‛ these four principles in a situation specific manner in order to reach the good deal. Thus, this report provides a framework, or a map, that can function as an ‛air photography‛ that can be used to find the good deal. There are also checklists in the report in order to facilitate the use of this framework in order to find an effective value creating process and a good deal in every public procurement process.

  • 1311.
    Ågren, Sofia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brorén, Nanette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hur påverkar kontantlösa banker relationen till kunderna?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: ”How does cashless banks affect the relationship with the customers?”

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Sofia Ågren and Nanette Brorén

    Supervisor: Per-Arne Wikström

    Date: June 2013

     

    Aim: The purpose is to illustrate how the change in banks' cash management in Sweden affects the relationship with their customers with respect to customers’ views of the new banking channels.

     

    Method: This paper has been carried out with a qualitative method, this because we wanted to get a deeper explanation and understanding of the phenomenon that we decides to study. We chose to perform seven interviews with persons in seven different bank offices. To collect the empirical data we used semi-structured interviews. We chose to use that kind of interview because we wanted the respondents to have more room to freely express what they wanted to say, that we would not control them as much in their response. But at the same time we wanted to have the support and help of the guidelines in an interview guide, this to be sure to get what we wanted to address in our study.

     

    Result and Conclusions: The bank offices that we visited have checked what customers want through surveys. By these they have seen a pattern from the customers, the demand for cash has decreased and the demand for personal financial advice has increased. This means that the banks have adapted to customer needs by removing manual cash handling and freed up time to private consulting. Relationship marketing is important for building a long term relationship between the customer and the bank, the core of relationship marketing is the actual relationship. It is important that the employees at the bank offices are listening to their customers in order to maintain and create trust among them. This in order to be able to find the best solution for each customer based on their needs. The banks that we visited have removed the manual cash management and none of these banks have lost many customers. This could be due to that the banks in an early stage told their customers that the change would occur and that they gave the customers different solutions to cash. The banks made sure that the customers were informed well in advance before the change took place.

     

    Suggestions for future research: A future research would be to undertake a similar study like this, but looking from the customer's perspective instead. Another interesting future research would be to not only study it from the customer's perspective, but from both the customers and banks perspective. This could be interesting because you then can compare these two groups to see if they feel that the change in cash handling has affected customers in different ways.

     

    Contribution of the thesis: The paper contributes to provide an explanation of how a change in a business may affect its relationship with the customers. This study may be useful for different banks, where they then can see how others have worked with such a change and how customers have reacted.

     

    Key words: Cashless society, confidence in the banking, banking relationship with customers, cash management, cashless bank in Sweden, customer confidence, expectation, relationship marketing and customer relationship.

  • 1312.
    Åhman, Evelina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eklund, Felicia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Företagsförvärvad goodwill: Hur revisorer förhåller sig till nedskrivningsprövning enligt IFRS2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to increase the understanding of how auditors should audit existing goodwill in Swedish listed companies and how the auditors relate to impairment test under IFRS. The study's purpose is also to investigate what auditors consider about the three factors - neutrality, substantial and auditing as a basis for future decision-shaping process and how these factors influence the auditing.

    The method used is a qualitative research method with a combination of inductive and deductive approach. The empirical investigation was made based on semi-structured interviews and these were conducted predominantly with certified public auditors. The empirical data have been compared to previous research in order to answer the research questions.

    The study shows that goodwill is a debated topic due to the record is difficult to value and that it is difficult to separate other intangible assets from goodwill. The study also shows that the statement of qualifications is an important part of the audit process. Applicable impairment according to IFRS study shows that the regulatory framework is complicated and that it therefore requires expertise and understanding. This shows that clearer rules and guidelines would be beneficial. The results of the study show that the auditors do not think that acting neutral in their assessment is a problem and that this is considered a prerequisite for the exercise of the profession. Existing goodwill substantial study shows that the record size is crucial, and not see any fixed model when assessing materiality speech. The study also shows that the auditing of goodwill contributes to quality and reliability to the financial statements. Audited financial statements are thus important for investors ' future decision shaping process.

    A suggestion to further research is to conduct a similar study with a larger sample and supplement this with enterprise point of view of how they work with impairment testing under IFRS.

  • 1313.
    Åkerberg, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Abrahamsen Moberg, Sara
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Är autenticitet nyckeln till lönsam CSR?: En kvantitativ studie på 525 publika bolag under en tioårsperiod2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to investigate whether authentic CSR leads to greater profitability than opportunistic CSR.

    Method: In this study, a positivistic researchphilosophy is assumed with a hypothetical deductive approach. The study is quantitative and secondary data has beencollected from the Thomson Reuters Datastream. A longitudinal design has been used where data covering ten years has been obtained for the study's selection of 525 public companies, collected data has been statistically analyzed.

    Result & Conclusions: The results show that when a company pursues authentic CSR the positive effect of its CSR initiatives on company performance is stronger than for those who pursues opportunistic CSR, however the result depends on the variables used to measure authenticity.

    Suggestions for future research: The present study is of longitudinal design and extends over ten years. A study that examines a shorter period may be interesting for further research as this may obtain a larger selection of companies. Research that further develops the concept of authenticity and authentic CSR conceptually and how this can be measured is also something that further research can focus on.

    Contribution of the thesis: From a theoretical perspective this study contributes to the accounting literature by discussing whether authentic CSR leads to better financial performance, as well as through completed measurements regarding authenticity in relation to CSR and the development of how this can be operationalized. From a practical perspective, the present study contributes to increased understanding for companies about the importance of acting authentically in their CSR work.

  • 1314.
    Åsenlund, David
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hammarsten, Martin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen - en praxisstudie2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen – en praxisstudie Nivå: D-uppsats i ämnet företagsekonomi Författare: David Åsenlund och Martin Hammarsten Handledare: Arne Fagerström Datum: Maj 2014 Syfte: Syftet med denna studie är att ge en bild av hur gruvföretag noterade på Stockholmsbörsen tar sig an valmöjligheter som finns i nuvarande redovisningsstandarder. För att kunna ge en bild identifieras faktorer som påverkar redovisningspraxis. Genom att göra detta kan studien hjälpa till att skapa en bredare medvetenhet hos användare av de finansiella rapporterna. Metod: Studiens syfte är att ge en helhetsbild av redovisningspraxis bland g ruvbolag som finns noterade på Stockholmsbörsen. Av den anledningen har en kvantitativ metod använts. Genom databasen Retriever har företagens årsredovisningar för de valda årtalen hämtats. Därefter har en dokumentstudie genomförts på företagens årsredovisningar med syfte att hitta hur företagen väljer att hantera risk i redovisningen samt vilken metod de väljer för redovisning av utgifter som uppstår i prospekteringsfasen av verksamheten. Genom uppställning av tabeller kan jämförelser göras mellan företag och jämförelser kan också göras över tid. För att kunna hitta faktorer som påverkar dessa två redovisningsval har det empiriska materialet ställts mot företagens storlek och soliditetsnivå. Resultat och slutsats: Studien finner, likt tidigare forskning, att gruvbolag som finns noterade på stockholmsbörsen skiljer sig åt när det kommer till val av metod för redovisning av utgifter som uppstår i prospekteringsfasen. Detta kan bero på bristen av tvingande institutionell press. Möjligheten att välja den metod som passar bäst för det enskilda företaget utnyttjas. Studien kan inte visa på något samband mellan de faktorer som undersökts och val av redovisningsmetod. När det kommer till riskfaktorer visar studien att ett företags storlek påverkar antalet riskavslöjanden i årsredovisningen. Studien visar även tecken på isomorfism mellan företagen då riskavsnitten i årsredovisningarna är uppställda på samma sätt i de flesta granskade årsredovisningarna. Förslag till fortsatt forskning: En liknande studie som närmare granskar ett eller ett fåtal bolag för att på en djupare nivå förstå de redovisningsval som företag gör. Genom att koncentrera sig på ett fåtal företag kan intervjuer genomföras och på så sätt kan en djupare förståelse för denna problematik uppnås. Nyckelord: gruvindustri, prospektering, full cost, successful efforts, risk, redovisningspraxis.

  • 1315.
    Åsenlund, David
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tröjbom, Björn
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Investeringsmetoder i svenska noterade företag2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:

    Varje år tas ett stort antal investeringsbeslut i svenska företag. Dessa beslut är inte bara viktiga för företagen själva utan också för samhället i stort. För att, i ett företag, kunna ta ett beslut om en investering finns ett antal metoder som man kan använda sig av. Studiens syfte är att ge en övergripande bild av hur svenska noterade företag använder sig av dessa metoder. Studien ska också visa på orsak-verkan samband mellan företags egenskaper och vilka metoder företagen väljer att använda sig av. Denna studie bygger vidare på Hartwigs (2012) studier av svenska noterade bolag.

    Metod:

    Studien har genomförts med kvantitativ metod med hjälp av en enkätundersökning. Enkäten är en svensk översättning av enkäten som användes av Graham och Harvey (2001) och den har använts av Hartwig (2012) vid två enkätundersökningar år 2005 och 2008. Enkäten skickades ut till 247 svenska noterade bolag. Svaren bearbetades i Excel för att få fram den beskrivande statistiken samt i SPSS för att kunna göra en multivariat regressionsanalys. Utifrån tidigare forskning ställs fem hypoteser som har kunnat förkasta/bekräfta med hjälp av de statistiska resultaten som finns presenterade i tabeller.

    Resultat och slutsats:

    Den tidigare forskning som har bearbetats för att kunna ställa hypoteser har alla visat på att företag går mot att i större utsträckning använda sig av sofistikerade investeringsmetoder. Denna studie kommer dock fram till att svenska noterade bolag inte går mot att, i större utsträckning, använda sig av sofistikerade metoder. Den utveckling som visats fram till 2008 har stannat upp och vänt tillbaka marginellt. Vidare visar studien att stora företag är mer sofistikerade i sina val av investeringsmetoder idag än tidigare.

    Förslag till fortsatt forskning:

    I en kvantitativ studie är det ofta svårt att få svar på frågor som rör anledningar till varför företag gör som de gör. En kvalitativ studie som behandlar samma ämne som denna studie skulle kunna ge bättre svar på varför och hur företag resonerar när de väljer investeringsmetoder. Vidare skulle det vara intressant denna studie samt Hartwigs studier följdes upp med en liknande några år framåt i tiden. Detta för att då se hur utvecklingen bland svenska företag fortskrider.

    Uppsatsens bidrag:

    Eftersom denna studie bygger på tidigare studier (Hartwig 2012) så fortsätter studien att bygga upp en bild av hur svenska företag använder sig av investeringsmetoder samt att den skapar en större bild av hur utvecklingen sett ut över tiden i Sverige. Resultaten är intressanta för företag som gör investeringar eftersom studien ger en

    övergripande bild över vilka investeringsmetoder som används i Sverige idag. Vilket kan fungera som ett stöd och riktlinjer för företag när de skall välja investeringsmetod.

     

  • 1316.
    Åslund, Anna-Karin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brunnström, Mattias
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lika som bär?: en jämförelse mellan svenskt och kinesiskt ledarskap ur svenskt perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Peas in a pod? – A comparison between Swedish and Chinese leadership from Swedish perspective.

     

    Level: Final assignment for Bachelor Degree in Business Administration.

     

    Author: Mattias Brunnström and Anna-Karin Åslund.

     

    Supervisor: Lars Ekstrand.

     

    Date: 2010-06

     

    Aim: China is a country with a strongly growing economy and more and more Swedish companies have began to open their eyes to this powerful market. An establishment in China can be considerably complicated because the culture is different in many aspects. This cultural difference brings up questions regarding the leadership that is necessary to exploit Chinas potential. The aim of this paper is to find out how Swedish leaders experience the challenges regarding the cultural differences involved in being a leader in China. We would also like to find out if the differences and similarities that exist in the literature are accurate with reality.

     

    Method: We have used a qualitative method. Ten questions have been worked out with a foundation in the studied literature. The questions where then e-mailed to the respondents that had about two weeks to answer them. The answers have been processed and presented by us.

     

    Result & Conclusions: The Chinese culture is in many ways different from the Swedish. The Swedish culture and the Swedish work-life are characterized by equality. In China on the other hand, hierarchy is very important and it does very much affect work. Particularly sensitive is critique and feedback. The importance of hierarchy also makes it hard for Chinese workers to approach their boss.

     

    Suggestions for future research: We think it would be interesting to conduct industry studies which are represented by both Swedish and Chinese leaders to get a better picture of how Chinese leaders see the Swedish leader while differences are highlighted in different industries.

     

    Key words: Culture, leadership, hierarchy, equality, differences, Sweden, China.

  • 1317.
    Öberg, Amanda
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Douhán, Henrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Arbetsmotivation: En korrelation mellan Generation Y:s behov och organisationens behov2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Det har länge varit ett mål för forskare att ta reda på varför individer varierar i sin motivation att arbeta samt förstå hur individuella skillnader samverkar med organisatoriska faktorer att påverka individers tillfredställelse och motivation. Generation Y är den snabbast växande generationen i dagens organisationer och arbetsgivarna står inför den stora utmaningen att rekrytera och behålla dessa unga arbetstagare.

    Syfte: Syftet med arbetet är att förstå vad som motiverar Generation Y att stanna kvar på sin arbetsplats.

    Metod: Vår studie har baserats på en kvalitativ metod där vi använt oss av semistrukturerade intervjuer. Det empiriska materialet består av femton intervjuer med studenter från högskolan i Gävle. Detta bidrog till att vi fick information om vad som motiverar dem till arbete och vilken påverkan organisationens mål och värderingar har på Generation Y:s arbetsinsats.

    Slutsats: Trots att intervjufrågorna till en början var öppna och fokuserade på motivationsbegreppet i allmänhet visade sig mål vara det mest återkommande nyckelordet. Detta tätt följt av utveckling, sociala relationer och feedback. Därigenom stämmer vår studie bra överens med mycket av den tidigare forskning som har gjorts inom ämnet. Vi tror utifrån detta, att mål och värderingar kan hjälpa dagens chefer att tillfredsställa de behov och tillmötesgå de förväntningar Generation Y har på sin kommande arbetsplats och därmed få en arbetsstyrka som är lojal, samt konkurrenskraftig tack vare sin drivkraft att hela tiden utvecklas.

  • 1318.
    Öberg, Hanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Johansson, Maria
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fyra timmar för att omvandla en negativ person till en positiv?: anställdas upplevelser av utbildning i medarbetarutveckling2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: Four hours to transform a negative person to a positive? – Employees’ experiences of education in employee development.

     

    Level: Bachelor thesis in Business Administration

     

    Author: Maria Johansson and Hanna Öberg

     

    Supervisor: Per-Arne Wikström

     

    Date: 2011 – May

     

    Aim: The project ”Kompetensutveckling för varslade i Gävleborg” is the input of this essay. It´s a project owned by Region Gävleborg and was created to “coordinate society’s efforts to counter the negative effects of autumn’s rapid recession”. The target group was companies where there was a risk of notice or which had given notice to employees. There was a need for 11 000 education places of the 144 companies that participated. Our purpose is to describe and evaluate how employees at Eco-log experience the education in employee development and how it affected their work situation.

     

    Method: We have worked from a qualitative approach and we have collected data through an inductive approach. The collected information provides the basis for the analysis and conclusion. The empirical data is collected in the form of six interviews, one with the site manager and five with the employees at a company involved in the project. The choice of theories is based on the themes that we believed emerged during the interviews we conducted and the purpose of the education.

     

    Result & Conclusions: The result of the education in employee development is that the employees we interviewed are now more aware of the significance of positive feedback. Although the education was short, it has increased employees awareness of the importance of communication and feedback.

     

    Suggestions for future research: A suggestion to continuing research is that the results from this study can be used as a basis for a quantitative study on the company. You can also formulate questions in a survey based on this study. In the quantitative study you could not only examine the need for this kind of education but also if business leaders believe that employees need to learn so-called soft values. Another suggestion is to extend the evaluation with other companies and compare the experiences of employees between companies.

     

    Contribution of the thesis: The contribution of this essay is that we are describing employees’ experiences of a relatively short education but aimed at developing the so-called soft values among employees. Ours contribution is that we have described that short education can have an effect. Although the education was short the employees had their eyes opened and became aware that communication and feedback are important. The essay can be a support for companies and project that will develop the skills and get important information.

     

    Key words: Feedback, communication, change, corporate culture and employee development.

     

  • 1319.
    Öhlund, Nina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledarskap & mångfald: Personlighetens påverkan på konflikter i mångkulturella organisationer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Date: 2018 – May

    Aim: The purpose of this study is to generate understanding for the correlation between the personality of a manager and the ability to manage relationship conflicts and task oriented conflicts in multicultural organizations. With the Big Five Model as a starting point the intention is to answer which of the manager personality factors that can have an influence on conflicts that arises in multi- cultural environments. 

    Method: From a qualitative research approach the information is gathered through 10 semi structured interviews. All of the respondents in the study have a long experience of working in multicultural organizations. The analysis has been conducted by identifying specific topics and the result of that is then presented accordingly.  

    Result & Conclusions: The study shows the correlation between manager personality and the events occurring in conflicts related to diversity. Also shown is that there are specific personality factors that has a significant impact on both relationship- and task oriented conflicts as well as there are factors that only relates to each of these conflict types.   

    Contribution of the thesis: The essay brings a deeper understanding to the relationship that exists between management, diversity and conflicts. From scientific point of view it can therefore be used as a platform for research within management, diversity and conflict management. From an organizational perspective it provides more knowledge regarding what the requirements are when managing multicultural teams and what to expect while doing so.

    Suggestions for future research: The study shows that specific manager characteristics have impact on conflicts. Therefore it would be valuable to further verify which of these that is better suited to handle different types of conflicts.  

  • 1320.
    Ökvist, Lars
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lundin, Joakim
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hinder och konflikter: en fallstudie om ett förändringsarbete på Akademiska sjukhuset2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel:

    Hinder och konflikter – En fallstudie om ett förändringsarbete på Akademiska sjukhuset.

    Nivå: C-uppsats i ämnet företagsekonomi

    Författare: Joakim Lundin, Lars Ökvist

    Handledare: Tomas Källqvist

    Datum: 2011 – maj

    Syfte: Uppsatsen har sitt syfte i att kartlägga hinder och konflikter i en organisationsförändring hos Akademiska Sjukhuset i Uppsala. Ambitionen är att försöka identifiera motsättningar som påverkar fortlöpandet av förändringen.

    Metod: I studien har vi med hjälp av utvecklingsenheten på sjukhuset fått fram ett undersökningsområde som lämpar sig för arbetets syfte. Därefter har vi fördjupat oss i det utvalda området genom personliga intervjuer. Således har vi genom arbetets gång använt oss utav den kvalitativa metoden. I arbetets teorikapitel har vi utgått från teorier inom området för hinder och konflikter. Vi har genom utvalda teori skapat frågor till intervjupersonerna och har därigenom utformat arbetets empirikapitel.

    Resultat & slutsats: Vi kom fram till att påtryckande medel i form av tydliga direktiv krävs för att medarbetarna ska engageras. Avdelningschefen finner svårigheter i att applicera sin personalinriktade ledarstil på medarbetarna. Medarbetarna var omedvetna om innebörden kring det nya arbetssättet och kände därmed en oro kring fortlöpandet av implementeringen. Vi har även identifierat att kontinuitet och den knapphändiga informationen mellan personal och avdelningschef som ett problemområde.

    Förslag till fortsattforskning: Utöka forskningsområdet genom att ändraavgränsningarna. Att istället för att begränsa sig till en avdelning utforska ett flertal för att finna fler påverkande aspekter. Vidare kan man studera informationen på den högsta nivå i hierarkin, för att senare fördjupa sig i ledningens beslut och tillvägagångssätt vid ett förändringsarbete. Ännu en aspekt kan vara att fördjupa sig i kommunikation mellan medarbetarna, d.v.s. undersöka om det horisontella informationsflödet har en lika betydande roll som det vertikala.

    Uppsatsens bidrag: Uppsatsen är tänkt att uppmärksamma den undersökta avdelningen på vilka hinder och konflikter som gör att fortskridandet av förändringsprocessen har avstannat. Vi har som förhoppning att de kommer att ta tillvara på framförda problemområden och att avdelningen kan genom detta påbörja sin utveckling mot det nya arbetssättet.

    Nyckelord:

    Förändringsarbete, Hinder, Konflikter, Kommunikation, Ledarskap.

  • 1321.
    Öngörur, Seyithan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Yari, Adnan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordea Liv och Pension under finanskris2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Nordea Life and Pension during financial crisis

     

    Subject: Business administration, Candidate thesis 15 p.

     

    Authors: Seyithan Öngörur och Adnan Yari

     

    Instructor: Peter Lindberg

     

    Date: 2010-01-13

     

    Key words: Nordea, the financial crisis, advice, marketing, customer relationship

     

    Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises.

     

    Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.

     

    Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior.

     

    Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.

    Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis.

     

    Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this.

  • 1322.
    Örtenvik, Mikael
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Forsström, Ann
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Risk och osäkerhetsfaktorer i årsredovisningen2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Risk and uncertainties in annual report

     

    Level: Final assignment for Bachelor Degree in Business Administration

     

    Author: Ann Forsström and Mikael Örtenvik

     

    Supervisor: Fredrik Hartwig

     

    Date: 2012– April

     

    Aim: The aim of our study is to investigate the voluntary reporting of risks and uncertainties in the financial statements.

     

    Method: We used an abductive approach and perform a qualitative as well as quantitative content analysis of selected company´s annual reports. We test five different hypothesis

    by multiple regression analysis. Our collected data is presented both in tabular and textual form.

     

    Result & Conclusions: The survey shows that there is an significance in hypothesis 5: there is a correlation between a company's gearing and the number of reported risks and uncertainties. Other hypotheses have no significance and hence rejected. In evaluating the companies' annual survey, we find that there are significant differences in the reporting of risks and uncertainties among the surveyed companies.

     

    Suggestions for future research: It would be interesting to compare the companies working in the same type of sale for example. services in IT and where to do a deeper analysis of the types of risks companies are exposed to and how they handle them, a qualitative study with interviews.

     

    Contribution of the thesis: The essay may, by stakeholders in the business industry, seen as an enlightenment on how well companies are applying the rules on risk and uncertainties.

     

    Key words: Risk, uncertainties, ÅRL, IAS, annual report.

  • 1323.
    Öst, My
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Strandberg, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Implementering av CRM: Utifrån ett värdeskapande perspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel: Implementering av CRM utifrån ett värdeskapande perspektiv

     

    Nivå: Examensarbete för kandidatexamen i Företagsekonomi med inriktning marknadsföring skriven på Högskolan i Gävle

     

    Författare: Anna Strandberg & My Östh

     

    Handledare: Lars-Johan Åge, Jonas Molin & Jens Eklinder Frick

     

    Datum: Maj, 2014

     

    Syfte: Syftet med denna uppsats är att utifrån ett värdeskapande perspektiv skapa förståelse för hur företag implementerar CRM.

     

    Metod: Vi har genomfört semistrukturerade intervjuer och som en följd av detta är denna studie av en kvalitativ karaktär. Våra respondenter arbetar på företag som jobbar med CRM. Insamlad data är analyserad med analysmetoden Well Grounded Theory.

     

    Resultat & slutsats: Vid ett värdeskapande perspektiv arbetar företagen med ett kundfokus samt en ständigt vilja att skapa förståelse för sina kunder. Studien visar att företagen poängterar vikten av att lära känna sina kunder och få dem att bli lojala, som ett sätt att skapa värde. Ledningen bör involveras och agera föredömligt vid implementeringen av CRM och på så sätt skapa goda förutsättningar.

     

    Förslag till vidare forskning: Något som varit återkommande under studiens gång från respondenterna har varit engagemang och acceptans vid implementeringen av CRM. Detta är något vi skulle tycka vara intressant att gå vidare med i fortsatt forskning kring implementeringen av CRM.

     

    Uppsatsens bidrag: Uppsatsen bidrar till en förståelse för implementeringen av CRM utifrån ett värdeskapande perspektiv. Vi presenterar en modell som visar hur företag kan skapa goda förutsättningar för implementeringen av CRM genom att ha ett värdeskapande perspektiv.

     

    Nyckelord: CRM, implementering av CRM, värdeskapande, kundvärde, leverera och extrahera värde, värdeutbyte.

     

  • 1324.
    Österlund, Elin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Har företagets lönsamhet en modererande effekt på relationen mellan skatteundandragande och Corporate Social Responsibility?: En kvantitativ studie på 460 publika europeiska bolag under en tioårsperiod2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Companies social responsibility has been discussed more frequently and CSR has grown to be an important question for companies and their stakeholders. As a response to this the question regarding companies’ responsibility to pay tax has also been lifted as a part of their social responsibility. Earlier studies has showed contradictory results regarding the relation between CSR and tax avoidance, and arguments regarding companies results has emerged as an moderating variable to the relation. The purpose of this study is to examine the correlation between CSR and European companies’ effective tax rate, and if the influence of profitability has any effect on this relation.

    Method: The study is assumes a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative strategy and a longitudinal design, implemented with ten-year data of 460 public European companies, for the time period 2007-2016. The study is based on secondary data from the database Thomson Reuters Datastream. The data has been analyzed in two statistical programs, SPSS and STATA.

    Result & Conclusions: The result of the study gives some evidence that profitability has a moderating effect on the relationship between CSR and tax avoidance. Companies that has high profitability shows a greater positive relationship between CSR and tax avoidance, which indicates that they view tax and CSR as substitutes or as two opposite activities. The result regarding different institutions influence on this relationship, shows that there are differences depending in which institution the company is located. The conclusion from this study is therefore that profitability have a proven moderating effect on the relationship between CSR and tax avoidance, companies with high profitability does show greater tendencies to use more tax avoidance when their CSR-activities are higher, then does companies with less profitability.

    Contribution of the thesis: The study contributes to the empirical research for European companies, regarding the relationship between CSR and tax avoidance. It also contributes to the empirical research in this area of research, and whether or not the companies sectorial or institutional belonging effect the relationship between CSR and tax avoidance. The result contributes with valuable theoretical information to the contradictory research regarding the relationship between CSR and tax avoidance.

    Suggestions for future research: One suggestion for future research is to use other measurements for tax avoidance, when the description of tax avoidance is so wide. Another suggestion is to do a similar study where CSR is divided into its separate dimensions to see if there is differences between them, regarding the relation towards tax avoidance. From a population perspective there is a gap regarding the global research on this subject, one suggestion is therefore to perform a similar study, where public companies from all over the world is included. Then group the companies depending on which institution the belong to, to analyse the results from an institutional level from a global perspective.

  • 1325.
    Österlund, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brandt, Therese
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Husköpares betalningsvilja2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:

    Syftet med denna uppsats är att analysera vilka faktorer som påverkar en konsuments betalningsvilja vid köp av en fastighet. Detta ska vi ta reda på genom att se det ur ett perspektiv utifrån köpare av småhus.

    Metod:

    Metoden som används är en kvantitativ metod, denna metod ligger sedan som underlag till analysen. Analysunderlaget består av primärdata från fallstudien som grundas på enkäter som blivit utskickade till nyblivna husägare. Själva essensen i undersökningen består av att undersöka vilka faktorer som påverkar huspriserna mest, men undersökningen syftar även till att försöka svara på frågor som; Vad påverkar huspriser? Hur påverkar det? Vilka relationer finns mellan de olika faktorerna? Och slutligen, Vad påverkar husköparnas betalningsvilja?

    Resultat & slutsats

    : Resultatet från enkätundersökningen visar att husköpare i första hand tar hänsyn till läget på fastigheten, därefter följer pris, storlek och ränta. Inför ett husköp påverkar inkomsten hur betalningsmöjligheterna ser ut. Slutsatsen är att vi som från början tänkte analysera hur räntan påverkar huspriserna är glada att vi tänkte om eftersom alla prioriterade räntan väldigt lågt. Vi har även funnit att det finns genusskillnader gällande vad som prioriteras vid ett stundande husköp.

    Förslag till fortsatt forskning:

    Det hade varit intressant att gå djupare in i ämnet med hjälp av fler respondenter. Köparna tyckte att läget var det som ökade betalningsviljan mest och läget är ett väldigt diffust begrepp eftersom det är väldigt personligt vilket läge man föredrar.

  • 1326.
    Östlin, Carl Niclas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Palmé, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Säljstöd: En kvalitativ fallstudie gällande samspelet mellan Self-Support, Core-team Support och External Support2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstrakt

     

    Titel: Säljstöd

    Nivå: Kandidatuppsats

    Författare: Fredrik Palmé och Niclas Östlin

    Handledare: Jens Eklinder Frick och Jonas Molin

    Datum: 2015 - januari

     

    Syfte: Tidigare forskning har visat att det finns lite eller ingen interaktion mellan säljstödsstrukturerna Self-Support, Core-Team Support och External-Support. Syftet med denna studie är därför att öka vår förståelse kring säljstödsstrukturer och se om det finns ett samspel mellan dem och om de kan kombineras, samt öka förståelsen för de fyra underliggande dimensionernas (workload, complexity, prequalification och customization) påverkan på valet av säljstöd.

    Metod: Studien är designad som en fallstudie med en kvalitativ ansats och ett hermeneutiskt perspektiv. Den teoretiska referensramen samlades in med hjälp av deduktion och det empiriska materialet samlades in genom semi-konstruerade intervjuer.

     Resultat och slutsats: Studien indikerar att det finns ett konstant samspel mellan de tre olika säljstödsstrukturerna. Valet av säljstöd beror  på säljarens upplevelser av de fyra dimensionerna och Self-Support, Core-team support och External-support är ofta kombinerade för att erbjuda det mest lämpliga stödet vid rätt tidpunkt.

     Förslag till vidare forskning: Eftersom ett av företagen var under omstrukturering och led av viss personalbrist, finns det möjligtvis en skillnad i appliceringen av säljstöd i ett företag som har lämplig mängd personal. Det vore även intressant att se vilken påverkan kommunikationen i ett mer centraliserat företag hade haft på valet av säljstöd.

     Uppsatsen bidrag: Studiens bidrag är den ökade förståelsen kring samspelet mellan olika säljstödsstrukturer. Det måste anses vara svårt att skapa ett ramverk för att bestämma vilket säljstöd som bör tillämpas, då varje säljsituation är unik och kan behöva en kombination av olika säljstöd för att vara tillräcklig.

     Nyckelord: Säljstöd, Self-Support, Tvärfunktionella grupper, Externt stöd, Arbetsbörda, Komplexitet, Anpassningsbarhet, Förkvalificering, Säljaktiviteter.  

  • 1327.
    Östman, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sandberg, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Auditor independence: A field study in Pietermaritzburg, South Africa from auditors’ perspecti2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: Auditor Independence – A field study in Pietermaritzburg, South Africa from auditors’ perspective.

    Level: Final assignment for Master Degree in Business Administration

    Author: Fredrik Östman and Patrik Sandberg

    Supervisor: Arne Fagerström

    Date: 2012 – May

    Aim: The empiric material in this study was gathered in Pietermaritzburg, South Africa. The auditor’s independence has been a hot topic because of the huge audit scandals worldwide. The quality of auditing is high in South Africa and the aim of this study was to discuss how auditors in South Africa secure their independence and their opinion about the different threats they come across in work.

    Method: This is a qualitative study with a descriptive approach. The empirical data was collected by semi-structured interviews with eight South African auditors active in Pietermaritzburg.

    Result and Conclusions: The results of this study suggest the auditors in South Africa are well aware of the independence issue and use the regulatory framework as well as basic ethics and moral values. The current legislation, CPC, is seen as a good guideline and used frequently. It seems to be accepted by both the profession and the public.          

    Suggestions for future research: The focus of this study is from the auditor’s point of view. A proposal for further research would be to see the issue from other angels such as different stakeholders.Another suggestion is to perform a similar study in another country and compare it with the result from this study. 

    Contribution of the thesis: Hopefully this study will contribute by giving auditors different individual views and perspective on the independence issue and thereby the colleagues can learn from each other.

    Key words: Auditor, independence, safeguard, Code of Professional Conduct,  South Africa, Qualitative method.

  • 1328.
    Östman, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sandberg, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Är Guldkunderna lönsamma?: En studie av Länsförsäkringar Skaraborgs kundbonussystem2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    AbstraktTitel: Är Guldkunderna lönsamma?

    Nivå: C -uppsats i Företagsekonomi

    Författare: Patrik Sandberg & Fredrik Östman

    Handledare: Ann Wetterlind Dörner

    Datum: 2011 – Maj

    Syfte: Uppsatsens syfte är att, på uppdrag av Länsförsäkringar Skaraborg, undersöka om företagets kundbonussystem är lönsamt för företaget i praktiken.

    Metod: Uppsatsen bygger i huvudsak på en kvantitativ metod där data som har behandlats erhållits från uppdragsgivaren i form av ett Excel-dokument. X2- tester har gjorts i statistikprogrammet Minitab för att på så sätt undersöka den verkliga effekten av bonussystemets utformning.

    Resultat & slutsats: Utifrån de uppgifter och data som har erhållits visar resultaten på att bonussystemet är lönsamt för företaget även i praktiken.

    Förslag till fortsattforskning: I uppsatsen har hänsyn tagits till redan givna variabler. Ytterligare variabler skulle kunna vägas in i analysen för att på ett kvantitativt plan öka trovärdigheten för resonemanget och på ett kvalitativt plan öka förståelsen för kundernas agerande.

    Uppsatsens bidrag: Resultaten i den här uppsatsen har visat att kundbonussystemet är lönsamt för företaget även i praktiken. Ett resonemang har förts om var de största effekterna finns och detta kan eventuellt sedan användas för att effektivisera verksamheten.

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