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  • 1451.
    Wretman, Jennie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Samuelsson, Marie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Professionell skepticism: nyckeln till revisorns objektivitet?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: An auditor's independence is a fundamental factor for ensuring a good quality and high reliability audit. This study will shed light on a characteristic that is fundamental to be able to produce a high-quality audit, and which constitute a large and important part of the audit profession; professional skepticism. The purpose of this paper is to investigate whether there is any connection between professional skepticism and these three factors:

    • objectivity
    • client identification
    • RAQ acts

     

    Method: We have in the implementation of the study used a quantitative method where we sent out a survey to 3,337 authorized and approved auditors, of which we received 178 responses. The responses were statistically analyzed to test hypotheses developed in the study.

     

    Result & Conclusions: The results of the survey show a positive correlation between objectivity and professional skepticism. The conclusion shows that increased professional skepticism strengthens the objectivity of the auditors.

     

    Suggestions for future research: Time is often a limitation, which is the case in this thesis as well. Longer time horizon could have resulted in a larger number of replies on the survey and the possibility for stronger correlations between items. A further development of the questions regarding the professional skepticism aimed specifically to auditors might be a better way to look at it. Another suggestion is to investigate if there is a difference between personal skepticism and professional skepticism. Lack of skepticism in your personal trait does not necessarily mean the same for your profession. 

     

    Contribution of the thesis: This paper contributes to the literature about auditor independence and its surrounding effects. The professional skepticism has proven to be a vital part of the auditor profession and we have been able to prove the correlation between auditor independence and professional skepticism that can be used in future research purposes.

     

    Key words: Professional skepticism, Auditor independence, Client identification, RAQ acts.

     

  • 1452.
    Wrya Rasol, Tavan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Revisorns avvägning mellan oberoendet och kort- och långvariga kundrelationer: En kvalitativ studie utifrån revisorers perspektiv2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Revisorns oberoende är omdiskuterat där allmänheten förväntar och förlitar sig på att revisorn upprätthåller sitt oberoende gentemot sina kunder för en välfungerande marknad och samhälle. Revisorns oberoende innebär att revisorn är objektiv, opartisk och fri från yttre påverkan vid granskning av kundens verksamhet. Revisorns oberoende ifrågasätts eftersom oberoendet riskeras att hotas på grund av långvariga kundrelationer som kan uppstå. Detta har resulterat i enorma debatter för att skapa kortvariga kundrelationer. Studiens syfte är att belysa hur auktoriserade revisorer uppfattar att kort- och långvariga kundrelationer påverkar oberoendet samt vilken relation de föredrar. För att besvara studiens syfte har en kvalitativ metod använts där empirin bygger på elva intervjuer med auktoriserade revisorer med minst tio års erfarenhet. Studien lämnar bidrag till att de auktoriserade revisorerna inte anser att oberoendet är ett problem i sig i förbindelse med långvariga kundrelationer. Den väsentliga punkten är hur kundrelationen utvecklas i sig mellan revisorn och klienten. En avgörande faktor för hur länge en revisor kan ha en kundrelation beror till stor del på revisorns integritet. Vidare bekräftas denna studies resultat av tidigare forskning att revisorns oberoende i samband med kort- och långvariga kundrelationer har både för- och nackdelar. Dock visar studiens resultat att långvariga kundrelationer har fler fördelar för redovisning och rapporteringen.

  • 1453.
    Wängman, Sölve
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Mihaljica, Milan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hur bygger fastighetsbolagen relationer med sina hyresgäster?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    We describe in this work - how the commercial real-estate companies build relationships with their tenants. We describe also how the tenants experience these relationships with the real-estate companies. This work acts about relationships and its build-upp and conserving. The literature about the working ways with relationships in the commercial real estate sector is not so extensive, despite an increased popularity of relationship-marketing since beginning of 1990s. We choosed to examine how the relationships functions nowadays with help of interviews targeted to contacts in five of us selected real-estate companies. We have applied questionnaires, direct and telephone interviews on 5-7 of the real-estate companies' tenants in order to examine their point of view, concerning common relationship with the real-estate company. Our method is edified with “triangel-method” - a research strategy where one uses several sources or methods around a certain research problem, in order to get more reliable results. The real estate companies’ usaly split the tenants to pasive or active and then suit their engagement according to this fact. This creates tenants who were doubtful if real-estate company wants to build long-term relations with them. Realy-estate companies’ can transferred these tenants to satisfied customers with increased engagements and understanding.In the resultes from survey appears a wish from “pasive” tenants about bigger engagements and more understanding from landlord. The survey points out even a big problem in the matter of mediating of rules from the tenancy-agreement to the tenant. Moust common problem is when tenants believe that the real-estate company will deal with things that they actually shall take care of themselves. Our conclusion is that the commercial real estate companies should produce better and clearer tenancy agreements. By using our helpdevice thet we named for “cover” can this mediating of rules from tenancy-agreement be mouch easier.In this way, the tenants' dissatisfaction due to misunderstandings can be limited, at the same time as they get one simple source of information about premises and its usage to enjoy. Our wish is that the commercial real-estate sector will have benifit of this survey. With this survey about relations in commercial real-estate branch, we wanted to create a discussion and increasd understanding about importance of making special literature for this subject. We even sudjest that it is of interest to introduce a course like “Relationsmarketing adapted for the commercial real-estate branch” that can be a part of programe “Economical real-estate management.”    

    Important keywords in this work

     Relationships, profitability, customer dialogue, customer satifaction, win-win, Facility Management, Green Building, word-of-mouth, word-of-mouse

    Words and its abbreviations that occur often in the work

    Relationship marketing (RM), Facility Management (FM), and Coustomer Relationship Management (CRM)

    Titel: Hur bygger fastighetsbolagen relationer med sina hyresgäster?

    Nivå: C-uppsats i ämnet företagsekonomi

    Författare: Milan Mihaljica och Sölve Wängman

    Handledare: Per-Arne Wikström

    Datum: 2010 den 28 Maj

    Sammanfattning

    Vi beskriver i detta arbete - hur de kommersiella fastighetsbolagen bygger relationer med sina hyresgäster. Vi beskriver även hur hyresgästerna upplever dessa relationer med fastighetsbolagen. Detta arbete handlar om relationer - dess byggande samt bevarande. Litteraturen kring arbetsätten med relationer i kommersiella fastighetsbranschen är inte så omfattande, trots en ökad popularitet av relationsmarknadsföring sedan början av 1990-talet. Vi valde att undersöka hur relationerna fungerar nuförtiden med hjälp av intervjuer riktade till kontaktpersoner i fem av oss utvalda fastighetsbolag. Vi har även tillämpat enkäter, direkt och telefonintervjuer med 5-7 av fastighetsbolagens hyresgäster, för att få med deras synvinkel angående den gemensamma relationen med fastighetsbolaget. Vår metod är uppbyggd med trianguleringsmetoden - en forskningsstrategi där man använder flera källor eller metoder kring ett visst forskningsproblem för att få ett tillförlitligare resultat. Fastighetsbolagen delar vanligen in hyresgästerna i passiva och aktiva, samt anpassar sitt engagemang därefter. Detta skapar hyresgäster som blir tveksamma om fastighetsbolaget ville bygga långsiktiga relationer med dem. Fastighetsbolagen kan omvandla dessa till nöjda kunder med ett ökat engagemang och förståelse. I resultaten från undersökningen framträder en önskan från ”passiva” hyresgäster om större engagemang och mer kundträffar med hyresvärden. Undersökningen påvisar även ett stort problem gällande förmedling av regler från hyreskontrakten till hyresgästen. Oftast förekommande problem är att hyresgästen tror att fastighetsbolaget skall åtgärda saker som de egentligen ska göra själva. Vår slutsats är att de kommersiella fastighetsbolagen bör framställa bättre och tydligare hyreskontrakt. Med användning av oss framtagna hjälpredan som vi kallar för ”pärmen” kan denna förmedling av kontraktsregler betydligt underlättas. Hyresgästernas missnöje orsakad av missförstånd kan då begränsas, samtidigt som de får en enkel informationskälla rörande lokalen och dess användning att nyttjas av. Vår önskan är att den kommersiella fastighetsbranschen skall ha nytta av denna undersökning. Vi vill även med denna undersökning av relationer i den kommersiella fastighetsbranschen, skapa en diskussion och en ökad förståelse för vikten att ta fram speciellanpassad litteratur i ämnet. Vi anser även att det skulle vara intressant att införa en kurs som exempelvis ”Relationsmarknadsföring anpassad för den kommersiella fastighetsbranschen” som kan vara med i programmet ”Ekonomisk fastighetsförvaltning”.

    Ord och dess förkortningar som förekommer ofta i arbetet: Relationsmarknadsföring (RM), Facility Management (FM), Fastighets företag, Customer Relationship Management (CRM), Nöjd Kund Index (NKI)

     

     

  • 1454.
    Xu, Miaowen
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Guo, Xinlei
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Trust Building for Online Private Sellers: Case of Taobao in China2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:The aim of our study is to analyzeelements of online trust building process from sellers’ standpoint based on case study of Chinese website: Taobao.

    Method:This study was conducted in qualitative method with 12 interviewees as online sellers from Taobao website. Data presentation involves tables and figures to help readers to understand trust building process and apply it in business.

    Result & Conclusions: Online trust building is dynamic and interactive. Three main elements of trust building are product, communication and 3rd party. Trust building process goes through three stages: knowledge-based trust, experience-based trust, and relationship-based trust.

    Suggestions for future research: Limitation of generality suggests further study in quantitative method. Since it is a single case study specific in China, comparison cross-culture or between websites is also suggested as future possibilitiesto test generalizability of this theoretic framework.

    Contribution & implication: This study provided atheoretic framework for online trust building process in real-world context. Management implication was suggested to focus on development of product, communication and 3rdparty service for sellers and website holder

  • 1455.
    XU, XIAODAN
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    YUAN, XIN
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Front-line employees make efforts on banks: an empirical case study in Chinese commercial banks2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In order to reduce the risks, banks has two ways to evaluate the loan exposure. One is credit rating, and the other one is pledge collaterals. Many literatures and financial regulations are emphasizing on the importance of credit rating. However, with the illustration of a plenty of empirical study, the pledging collaterals are the popular way which was using by “lazy” banks. Credit rating or pledging with collaterals is the gap between theories and practices. 

    The aim of this thesis is to figure the factors which make the gap between the theories and practices. At last, the front-line employees are paid attention on. Since front-line employees are the first and direct one who contact customers. Reliability and responsiveness has a space to develop by training first-line employees, moral hazard controlling, and sectoral specialization the credit inspection.

  • 1456.
    Yah Yiyen, Evodia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gbenga, Augusta
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Do Multinational Corporations incorporate employees’ culture into their Organisational Culture?: Case of Sandvik AB, Sandviken Sweden2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: This study aims to investigate, if Multinational Corporations incorporate employees’ culture while forming their organisational culture and the impact of cultural integration on the organisation’s business activities. 

    Design/methodology/approach: This is an exploratory research in which qualitative data is used. Interviews were administered to 14 employees at Sandvik AB, Sandviken in Sweden. As for validity and reliability, the data for this work was collected from a real life case (Sandvik) and the interview responses were transcribed and analysed in relation to what other scholars consider together with the ideas of the authors. 

    Findings: This study shows that MNCs incorporate employees’ culture into their organisational culture. Factors of employees’ cultures are present in the organisational culture of Sandvik. Cultural integration as indicated by this study influences job performance, job satisfaction, and give a good image to the organization. It improves team members’ skills and creates aspiration among the employees. 

    Originality/value and contribution: This topic seems to be one of the few studies that investigate if MNCs incorporate employees’ culture into their organisational culture. It therefore fills the theoretical gap in this area of study. The study contributes to the few studies of integrating employees’ culture into an organisational culture and acts as a start-up guide to future studies. 

    Limitation: Only one MNC is used in this study. Ideally, another MNC would have been investigated, so as to know if the present results are recurrent with another case. The study is also limited to only the aspect that deals with the integration of employee’s culture into an organisational culture, and not cultural diversity in its totality. It is of interest for scholars in future studies to examine the topic under review relating to several organisations.

  • 1457.
    Yahyapour, Nima
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The impact of culture and demographics on hiring decision: Telia Sonera and Telenor2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
  • 1458.
    Yan, Min
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Li, Qiuyun
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Consumer behavior in coffee drinking: Comparison between Chinese and Swedish university students2016Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to analyze factors that affecting consumers to drink coffee, based on two case studies in University of Gävle in Sweden and Zhuhai College of Jilin University in China.The study was conducted with mixed research methods. A questionnaire survey was designed as a pre-study to get a general idea and the interviews were designed based on the result of survey in order to gain more detailed information and explanations from the respondents. All the data are shown by tables or diagrams or histograms. University students in two different culture participated in survey and interviews, a comparison perspective for cross culture was mentioned in this study. As for Result & Conclusions, both external factors (culture, price and people around) as well as internal factors (personality, psychological influence, learning and knowledge) impact the consumer‟s behaviors that are shown in different consumption characteristics. Take all in account, these factors could have an effect on university students to drink (or not drink) coffee in Jilin University and University of Gävle. And Contribution & implication, the comparison of coffee drink between Chinese culture and Swedish culture is the most attractive contributions, supplementing the related study. Price issue was considered as the important factor that affecting the consumer to choose coffee, thus suggesting the managers to focus on the coffee price. In addition, the effective way to explore coffee market in China or Sweden is to know better of the consumers. Suggestions for future research, other consumer groups are missing given the study only focus on the university students. Also tested with more sample sizes of survey andIIinterviews are recommended in the future research so as to make it even valid and reliable.

  • 1459.
    Yang, Jiani
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lin, Zhouni
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Starting to close the communication gap in  Technology transfer to the PRC2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: “Starting to close the communication gap in technology transfer to the PRC”

    Level: Final assignment for Master Degree in Business Administration

    Author: Jiani Yang,  Zhouni Lin

    Supervisor: Ernst HOLLANDER

    Examiner:  Akmal HYDER

    Date: 2012-May

    Purpose — We have double purpose of promoting SME’s involvement in PRC’s development and technology transfer for sustainability in this research. From the double perspective of Chinese business economics and long run cooperation with Swedish enterprises, we investigate and analysis the main problems faced by SMEs when taking technology transfer to China.  By doing this to help SMEs to overcome the barriers during technology transfer and promote the international technology transfer cooperation in the long run, as well as appeal technology transfer agencies to adopt a holistic approach to help SMEs to plan and implement technology transfer projects effectively and sustainably.

    Design/methodology/approach — We use the technology transfer project in China’s sewage market as our research case to illustrate our research problems. The discussion is based on the existing literatures regarding technology transfer, former researches and authentic cases about technology transfer to China, and interviews with relevant people.

    Findings — The findings indicates there is huge potential business opportunities in China’s sewage treatment market. Information transparency plays a critical role to foster the cooperation between transferor and transfers, as well as promoting SME’s involvement in China. Get directly to the leader taking the decisions is one effective way to get access to China’s market in short term. Communication gap becomes one of the main concerns for SMEs when taking technology transfer to China. In mid-term, organize workshop, get to learn with the local employee, promote the understanding between each other; get to the person who is capable to understand the technology and its effect is necessary; For the long run cooperation, technology transfer process transparency needs to be improved.

    Originality/value — This paper is of value through draw out the fact of common problems of taking technology transfer to China’s sewage market and analysis the reason. Transparency problem during the technology transfer process is drawn and analyzed.  Key points for accessing China’s market by SMEs are produced. 

  • 1460.
    Yang, Jiani
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Zheng, Qiyun
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The employee’s role in service delivery: the comparative case study of Posten Sweden and China Post2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study can be used by Posten Sweden and China Post to understand their situation and the facts regarding service quality and the difference between the two. This study will also provide useful information for other post or logistic institutions

  • 1461.
    Yao, Tianxiang
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Towards an understanding of Human resource management In Furniture Company    2010Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Aim: With today’s rapid economic development, human resource is the only major success in continuing operations. In fact, my parents are engaged in furniture retail industry in south of China, Guangzhou. In the company’s daily operations, we found a lot of issues about human resource management. Employee’s demission and training, and the negative attitude become major obstacles in the way of our company’s development. Through HRM study, I want to understand what factors affect staff movement behavior and loyalty to the company, in order to deal with the staff situation in the company more efficiently.

    Method: In this thesis, the case study approach was used. Case study research is suitable for explanatory, descriptive and exploratory. Our research chooses two in-depth case studies that base on the interviews with human resource managers. The information that we collect is from qualitative interviews. Through loyalty and movement theory, to identify which factors are affecting staff movement behavior and loyalty to company, as well as analyze how to solute the issue in my family company.

    Result & Conclusions: After discussion and analysis, the study found: high wages is not the only way to retain employees. Money as reward can cost a lot, and it’s impersonal. Workplace, leadership style, enterprise potential, training opportunity and promotion space also can affect employee loyalty. According to Motivator-Hygiene Theory, to establish motivation system, exciting staff’s enthusiasm for the work. Let staff realize that the successes of the company are directly connected to their performances; staff have responsibility for company’s successes. This is a powerful way to keep employee motivated. For company development of long standing, organization should command constantly more new technology. Staff as the work of actors, to learn more work skills is essential. Employees and the company’s desire is the same. Companies focus on their own development, but also to enhance staff capacity. For development of the company, it should give staff more training and promotion opportunities.

    Suggestions for future research: It has to note that the limitation of this study is the small number and the limited scope of interviewees.

    Contribution of the thesis: In this study, I mainly find the solutions that the issues in my family company. After discussion and analysis, I am cognizant of the long-term relationship between staff and organization is important for company development. The rewards for the employee are not just money, but also can be other. That effect and help my family firm staff management.

  • 1462.
    Yassin, Hannan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Björklund, Jessica
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Erfarenheter av budgetlös styrning2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    Erfarenheter av budgetlös styrning

    Nivå:

    C-uppsats i ämnet företagsekonomi

    Författare:

    Hannan Yassin och Jessica Björklund

    Handledare:

    Tomas Källquist och Stig Sörling

    Datum:

    2015 - Juni

    Syfte:

    Enligt tidigare forskning är det mer än 30 år sedan debatten kring budgetlös styrning började. En del företag valde då att överge budgeten vilket har lett till erfarenheter av den budgetlösa styrningen i praktiken. Syftet med denna studie är att belysa de erfarenheter av budgetlös styrning som finns med avseende på planering, uppföljning och tidsåtgång.

    Metod:

    Studien har utgått från ett hermeneutiskt perspektiv med en abduktiv ansats. Den teoretiska referensramen har byggts upp genom att sammanställa tidigare forskning och det empiriska materialet har samlats in genom en kvalitativ metod där semi-strukturerade intervjuer genomförts. Den teoretiska referensramen och empirin ställdes sedan mot varandra för hitta likheter och skillnader.

    Resultat & slutsats:

    Studien visar att erfarenheterna kring budgetlös styrning har likheter med tidigare forskning. Dock har vi sett att kritiken mot uppföljning i tidigare forskning om budget inte helt stämmer överens med de erfarenheter vi har tagit del av. Erfarenheterna visar även att den budgetlösa styrningen går att kombinera med en budget beroende på vilka egenskaper det är önskvärt att styrningen ska ha.

    Förslag till fortsatt forskning:

    I vår studie har vi fokuserat på budgetlös styrning men vi har sett att det finns aspekter att undersöka i kombinationen mellan styrningar. Vi anser att framtida forskning kan undersöka hur de olika egenskaperna hos styrningskoncepten är kombinerade eller hur de skulle kunna kombineras.

    Uppsatsens bidrag:

    Efter att ha analyserat erfarenheterna kring budgetlös styrning har vi sett att budgetstyrning och budgetlös styrning inte ska ses som en dikotomi. Studien ger ett mer nyanserat perspektiv av styrmedel jämfört med den ensidiga debatten som pågick för över 30 år sedan.

    Nyckelord:

    Budget, budgetering, budgetlös styrning, ekonomistyrning.

  • 1463.
    Younas, Arshad
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Jan, Hasina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The Impact of Service Recovery on Customer Loyalty (Case company: Swedbank)2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     Abstract

     Purpose - Purpose of given study is to analyse the impact of service recovery measures on customer loyalty by considering a Case company Swedbank. Both primary and secondary data have been collected for this paper. In primary data interviews and questionnaires are used. Different theories about customer loyalty and service recovery are discussed in secondary data. Both qualitative and quantitative data are used. Multiple regression analysis is used to analyse the data and give conclusion.

    Conclusion - Conclusion shows that service recovery measure can impact customer loyalty. It is also concluded that prompt response, Material compensation and politeness of employees play important role in service recovery measures and influence customer loyalty.

    Methodology - New articles have been used in the paper, however the old articles that have high contribution in the body of knowledge are not be discounted also. Our methodology for the process is unique in which multiple regression method is used and components of Customer loyalty, word of mouth and repurchase intention are analysed on basis of independent variables. Methodology and literature can help the researchers who want to further explore this area.

    Practical implication - Theories discussed in the thesis can be used as basis to develop the strategies in services; these strategies can consider the service recovery measures discussed in this paper and it can also help Swedbank to know the importance of service recovery process in customer loyalty. 

    Limitation - Few limitations of this paper are; customer loyalty is the objective of this paper, not Customer satisfaction. Service recovery may result in customer satisfaction not in customer loyalty. Moreover only two components of loyalty have been examined, word of mouth and repurchase intention. The attitudinal component of customer loyalty can appear in more forms than only word of mouth. Moreover this thesis is not considering customers who have problems but they did not communicate to the bank, or they just exit or they are still with bank and having negative word of mouth, but they never communicate to the bank. 

  • 1464.
    Yousefi, Mahtab
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Esso, Tony
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fastighetsekonomers motivation i yrkesliv och utbildning2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Property Economists motivation in working life and education

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Mahtab Yousefi & Tony Esso

    Supervisor: Jonas Kågström

    Date:  2011 - 06

    Aim: The purpose of this final essay was to investigate the future real estate economists’ motivation for education and profession, which we then would compare with professionals. All of the respondents are current and former students from the University of Gävle. This study is dedicated to students who are future real estate economists.

    Method: We have used qualitative methodology in the interviews, in total there were 20 interviews, ten of them were by telephone. We have also used quantitative method, our information was collected by electronic survey to professionals and students received the survey printed out, and connected to the Self Determination Theory (SDT).

    Result and conclusions: The results were analyzed by using GCOS and ACI. The result was that the students had a higher percentage of Autonomy while the professionals had higher percentage of controlled and amotivation. The results also showed that BNPT could be adapted and compared with the respondents.

    Suggestions for future research: In our study we restricted ourselves to research and analyze students who have only studied at the University of Gävle. It would be interesting to keep statistics on other students from other colleges/universities that have related programs and their main objective is to work in real estate economics/management. There after analyzing their expectations and motivation to profession using SDT.

    Contribution of the thesis: There have been similar researches on motivation, where the focus has been on home purchases. We want to focus on the students and professionals who are and will become real estate economists, how the motivation is of both parties, with help of SDT. This study has helped to generate information about motivation that benefits both students and people who work. The paper shows how people act in different situations and how they are as individuals when it comes to being motivated. SDT shows that one can measure the motivation and divide people in different types of motivation.

    Key words: Self Determination Theory, GCOS, real estate economics, education, motivation, students, University of Gävle

  • 1465.
    Zackrisson, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Changing the Game:  a Pre-Study to Marketing Planning in a Local Squash Club; MBA-thesis in marketing2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The purpose was to perform a pre-study to marketing planning for a local squash club in Sweden that had difficulties with membership growth and development. This pre-study would provide the squash club with valuable information and a starting point when creating its first marketing plan.

    Method:

    The chosen research approach included theoretical and empirical studies. Empirical data was collected by triangulation, using both qualitative and quantitative methods. A semi-structured interview and two surveys using on-line questionnaires were conducted, analyzed and presented. The discussed theory including key definitions, models and concepts was related to the empirical data findings and reflected on.

    Results & Conclusions:

    A small non-profit squash club with scarce resources and slim organization has to implement a customer centered mindset and work smarter instead of harder.It is important for the club to carefully match market opportunities with its objectives and capabilities.Engaging in marketing planning and the development of a marketing plan will enable the club to find new creative ways to offer a unique squash experience that will result in a positive membership development.

    Recommendations:

    The squash club should strive to develop key strategic partnerships that can compliment its strengths and help reduce its weaknesses.An own club website would improve internal and external communication significantly and decrease the club management’s administrative workload.It would be advisable for the club to perform annual online customer satisfaction surveys to monitor and measure own performance and detect key changes in the marketplace.

    Contribution:

    This pre-study could be a good opportunity for the squash club’s management team to engage in marketing planning and develop its first marketing plan. Perhaps this study could also benefit other small sports clubs with similar challenges and give them ideas and new tools for future development, such as using on-line surveys.

    Suggested future research:

    It would be interesting to perform a comparison among the four racket sports: tennis, badminton, table-tennis and squash and the reasons behind young people choosing to play one sport over the others.The result would help racket clubs to better understand how they should position themselves in the market place to attract young people to their particular sport.

  • 1466.
    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.

  • 1467.
    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

  • 1468.
    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.

  • 1469.
    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.

  • 1470.
    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
  • 1471.
    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
  • 1472.
    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
  • 1473.
    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

  • 1474.
    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.

  • 1475.
    Äijä, Elin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Olsson, Sofia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Vilka CSR-dimensioner lönar sig för olika företag?: En kvantitativ studie på 1 845 företag om sambandet mellan tre CSR-dimensioner och finansiell prestation i elva sektorer2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Which dimensions of CSR pays off for different companies? A quantitative study of 1,845 companies on the relationship between three dimensions of CSR and financial performance in eleven sectors

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

    Author: Elin Äijä and Sofia Olsson

    Supervisor: Jan Svanberg

    Date: 2020 – January

    Aim: Extensive research has been conducted regarding the relationship between CSR and FP, but only a few studies have examined the relationship in different industrial sectors. Industry has often only been included as a control variable, and the few studies that have focused on industries are limited to individual industries, short periods of time or have geographical limitations. Also, prior research has often used an aggregated measure of CSR, although previous studies state that different dimensions of CSR can generate different financial effects in different companies. Therefore, the purpose of this study is to examine the relationship between the environmental, social and governance dimensions of CSR and FP in companies in different GICS sectors.

    Method: The study has a quantitative research strategy with a hypothetico-deductive approach. Secondary data was retrieved from the database Thomson Reuters Datastream. A total of 18,278 observations from 1,845 public companies from all over the world during the years 2009–2018 was included in the study. The companies represent eleven sectors and the relationship between the environmental, social and governance dimensions of CSR and FP, measured in ROA, was examined for each sector. The data was analyzed in the statistical program SPSS.

    Result & Conclusions: The results indicate that the relationship between the different dimensions of CSR and FP is heterogeneous across sectors since the influence from the dimensions of CSR on FP varies between sectors, and there is also differences within sectors. Thus, the study demonstrates that the relationship between the environmental, social and governance dimensions of CSR and FP is affected by factors that differ between GICS sectors.

    Contribution of the thesis: The study contributes to the literature by highlighting the importance of focusing on specific industrial sectors or industries in future studies on the relationship between CSR and profitability. The study also clarifies that the conflicting findings in previous research can result from including companies from different industrial sectors or from the use of aggregate measures of CSR. The study also provides insights regarding which dimensions of CSR that are profitable in different industrial sectors, and thus contributes with knowledge to companies working with CSR by identifying which CSR activities that should be prioritized in specific sectors.

    Suggestions for future research:  Future research should focus on the relationship between different dimensions of CSR and FP in individual sectors or industries. Furthermore, future research should focus on individual countries as well as specific aspects of CSR.

    Key words: CSR, FP, financial performance, GICS, sectors

  • 1476.
    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.

  • 1477.
    Åge, Lars-Johan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Happy happy: fem steg för att komma överens med vem som helst2019 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 1478.
    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.

  • 1479.
    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.

  • 1480.
    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.

  • 1481.
    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.

  • 1482.
    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.

     

  • 1483.
    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.

  • 1484.
    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.

  • 1485.
    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.

     

  • 1486.
    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.  

  • 1487.
    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.

  • 1488.
    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.

  • 1489.
    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.

  • 1490.
    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.

     

  • 1491.
    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.

  • 1492.
    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.

  • 1493.
    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.  

  • 1494.
    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.

  • 1495.
    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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