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  • 151.
    Bergström, Erika
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Revisorers förhandlingsstrategier: En kvantitativ studie av hur klientens karismatiska ledarskap påverkar revisorns val av förhandlingsstrategi2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The study aims at investigating how the choice of the auditor's initial negotiation strategy is influenced by the charismatic leadership exercised by the client's CFO. The research questions also concern which negotiation strategies are most likely that the auditor chooses to apply when the client's CFO is perceived as charismatic.

    Method: The study is based on positivistic and deductive approach, through which I have tested the result of a quantitative survey with theories in the field. The study has a cross sectional design. The data collection was done through a web-based survey that was sent to auditors operating in Sweden.

    Result & Conclusions: The study confirms that the term charismatic leader is relevant in this context as it shows that respondents experience strong and weak leaders in their daily negotiation action in terms of charismatic leaders. Furthermore, the study could identify a link between one of the negotiation strategies and charismatic leadership.

    Suggestions for future research: The study contributes to the accounting literature by stating the relationship between auditors and their clients, and more specifically the negotiation between auditors and clients as a social phenomenon. Furthermore, the study is alone in applying the charismatic leadership as an impact factor on the auditor's choice of negotiation strategy.

    Contribution of the thesis: The limitations of the study consist of the low response rate and the difficulty in staging the effects of charismatic leadership. Further studies should adopt a more experimental character to further explain the potential impact that charismatic leadership may have on the auditors' choice of negotiation strategy as well as a study of how the client's choice of negotiation strategy influences the auditor's choice of negotiation strategy.

  • 152.
    Bergström, Hanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Medelberg, Julia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hållbar avgränsning i tid och rum: En studie av hur företag förhåller sig till den traditionella redovisningens postulat redovisningsenhet och redovisningsperiod vid avgränsningen av miljörapporter2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Miljörapportering är en allt mer vanligt förekommande företeelse bland företag världen över. Fenomenet är ett resultat av en ökad medvetenhet kring vad hållbarhet är och vad som krävs för att uppnå det. Trots att denna typ av rapportering har ökat är den i Sverige i stort sett frivillig att upprätta, något som lett till att direktiven för hur rapporterna ska utformas är få och inte heller särskilt utförliga. Därför har den traditionella redovisningen kommit att prägla även miljörapporteringens utformning och innehåll, trots att de två rapporternas syften är skilda. Den traditionella redovisningens postulat, redovisningsenhet och redovisningsperiod, är två exempel på när redovisningens direktiv är tydligt upprättade för ett finansiellt ändamål, och inte är förenligt med långsiktig hållbarhet.

    I denna studie undersöks vilka företag noterade på Stockholmsbörsen som miljörapporterar, samt hur dessa företag har valt att förhålla sig till begreppet hållbarhet vid avgränsningen av sina miljörapporter. För att skapa förståelse kring varför det råder skillnader i valet av att publicera dessa rapporter, samt varför rapporterna förhåller sig olika till de två ovan nämnda postulaten, har fyra företagsspecifika faktorer tagits i bejakande. Dessa är storlek, skuldsättningsgrad, ägarkoncentration och bransch. Variablerna är tillämpade i flertalet tidigare studier och går att härleda till välkända redovisningsteorier.

    Studiens statistiskt genomförda tester visar att storlek, skuldsättningsgrad och ägarkoncentration har samband med valet att lämna miljörapporter, medan endast de två förstnämnda variablerna visar samband med rapporternas hållbarhet gällande  avgränsning av redovisningsenhet och period. Vidare framkommer det i studien att det endast är ett fåtal företag som lyckas förmedla deras produkters miljöpåverkan under hela dess livscykel. Detta resultat signalerar att miljörapporteringen brister i sitt syfte att tillgodose det långsiktiga och globala som krävs för att uppnå hållbarhet. Som förslag till fortsatt forskning lämnas därför att mer ingående studera de företag som faktiskt lyckas integrera hållbarhetsperspektivet i sin rapportering, samt undersöka hur avvägningen mellan de traditionella ramverken och miljörapportering bör ske. 

  • 153.
    Bergström, Maria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wellgren, Anne-Charlotte
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Aktivt empatiskt lyssnande (AEL): En kvantitativ studie av säljare i kunskapsintensiva branscher2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Previous research shows that AEL impacts a salesperson's performance and provides better customer relationships. The purpose of this study is to measure the salesperson's self-perceived ability to use AEL during client meetings and analyze the relationship between AEL and gender, age, experience, and salary in knowledge-intensive trades.

    Method: The study applies quantitative methods and theory deduced hypotheses to investigate relationships. A closed web survey was conducted for data collection. Data was analyzed using correlation analysis in SPSS and then presented in tables and figures.

    Result & Conclusions: The study does not show a relationship between AEL and salary, age or experience. However, there is a weak positive correlation between AEL and female brokers. The study showed a correlation between questions related to responding with salary, age, experience, and gender.

    Suggestions for future research: One limitation of a self-rated questionnaire is that the respondent may underestimate or overestimate issues that particularly affect attitudes.  It would be interesting from a customer perspective to examine how they perceive the broker in cases where we did not find a direct connection. The study showed a correlation between questions related to responding with salary, age, experience, and gender. This means that future research should focus on how the broker responds when they are listening to the customers and how customers perceive empathy.

    Contribution of the thesis: We conclude that AEL does not have an absolute connection with how successfully a salesperson is performing. Age and experience are not correlated. The only factor consistent with previous research is that women are better users of AEL. This practical guide managers when discussing the recruitment and training of personnel. Training must be more realistic.

  • 154.
    Bergvik, Jens
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eriksson, Hanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Förtroende i ansvarsfördelade organisationer: En kvalitativ fallstudie hur aktörer skapar och bibehåller förtroende2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: A qualitative case study research on how operators create and retain trust in organisations with distributed responsibility

     

    Level: Bachelor thesis

     

    Author: Jens Bergvik och Hanna Eriksson

     

    Supervisor: Stig Sörling och Tomas Källquist

     

    Date: 2015 – January

     

    Aim: According to earlier research trust is important to many of the organisations results and the base in relationship and collaboration. The connection between trust and organisations with distributed responsibility is identified but there is a lack of practical research. With distributed responsibility there will be a need of collaboration, when a lot of people have responsibilities and authority to make decision. The purpose of this report is to increase understanding about how operators create and retain trust and to highlight the role of trust in organisations with distributed responsibility.

     

    Method: The report adopts a hermeneutic perspective and the studied phenomenon assumes to be a social construction. A deductive approach have been used to collect theoretical and empirical information. The base for the report is a case study with a qualitative approach through semi-structured interviews.

     

    Result & Conclusions: The report implies that trust is difficult to describe because it is perceived as an abstract phenomenon and therefore there is an absence of concrete tools. Instead, the factors that is considered to influence trust is also the factors that is being used to create and retain trust, which is competence, communication and understanding.

     

    Suggestions for future research: Trust has an important role in organisations and this report is limited to a specific organisational structure. Another suggestion is to study the different operators’ role in the process of creating trust.

     

    Contribution of the thesis: The reports contribution is how operators create and retain trust and highlight the role of trust in organisations with distributed responsibility. The report indicates that trust is difficult to describe because it is perceived as an abstract phenomenon. Also shows the importance of trust in organisations with distributed responsibility, because trust makes relationships and delegation more effective. Competence, communication and understanding are factors that the report present as factors that has influence on creating trust. To retain trust the report argues that continuously work with competence and communication will be needed.

     

    Key words: Decentralisation, distributed responsibility, organisational trust, trust, create trust, retain trust

  • 155.
    BESNAULT, Camille
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sun Han Cordova, Maria-Claudia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Employee Engagement: Sporting goods retail stores in Gävle2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Employee Engagement - Sporting goods retail stores in Gävle.

    Level: Second cycle, Final assignment for Master Degree in Business Administration

    Author: Maria Claudia Sun Han Cordova and Camille Besnault

    Supervisor: Maria Fregidou-Malama and Pär Vilhelmson Date: 2013 - May  

    Purpose: This study examines employee engagement. For that matter, we investigate the factors that influence employee engagement in sporting goods retail stores, and the impact of relationships interactions between the team and the manager.  

    Method: This study was conducted through a deductive approach. The data was collected from two sporting goods retail stores: Stadium and Intersport, located in Gävle, Sweden; through questionnaires for both store’s employees, and face-to-face interviews to the store managers and employees. Finally, data was analyzed with the programs Microsoft Excel and SPSS.  

    Result  &  Conclusions:  We  found  out  that  sporting  goods  retail  store’s  employees  were mainly motivated by personal factors, job satisfaction factors and intrinsic factors, such as belongingness to the team. It appears that employees give significance importance to the relationship  they  have  with  their  manager  and  coworkers.  We  also  found  out  that  the relationship with the customers has a huge impact on employee engagement.

    Suggestions for future research: This research was conducted in a geographic area in a specific  country  (Sweden).  Additionally,  it  is  based  on  the  sporting  goods  retail  market. Thus, it could be interesting to extend this research to others sectors and markets, or to do the same research in another country.

    Contribution  of  the  thesis:  While  theories  about  employee  engagement  consider  the relationship between employees and co-workers, and employees and manager as important for  employee  engagement,  we  empirically  discovered  that  the  relationship  between employees and customers influences employee engagement significantly.

    Key  words:  Job  satisfaction,  employee  engagement,  sporting  goods  retails,  motivation, relationships.

  • 156.
    Bian, Linhui
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Jiang, Qiudi
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Visual Identity Effect on Sales in H&M2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Purpose — The purpose of this thesis is to find how visual identity components impact on the sales of H&M. Through the establishment of a theoretical model.

    Methodology/approach — Base on the model, the thesis used qualitative research and quantitative research method. The qualitative research method referred to the interview with H&M managers. The quantitative research method referred to questionnaires for 120 customers and the Eviews analysis software. Eviews analysis software was used to analyze the mathematical relationship between the visual identity components and H&M sales.

    Findings —Through the analysis of the questionnaire and interviews, the thesis found that logotype and/or symbol, advertising and storefront were more important components for H&M sales among the eleven visual identity components. By the Eviews analysis software, the thesis analyzed and found the quantitative relationship between these three visual identity components and the sales revenue of H&M.

    Research limitations — First of all, the literature on the study of the visual identity for the company is rare. Second, the result of H&M’s analysis may not be applied to all brands.

    Originality/value —The results showed that H&M can invest more on these three important visual identity components we identified to increase their sales revenue. This is a more effective way for brand awareness. At the same time, this paper fills the gaps in the related articles. The thesis is a detailed research of the important visual identity components impacting on the company.

    Keywords — Visual identity, Visual identity components, Advertising, Logotype, Storefront

    Paper type: Research paper

  • 157.
    Bibic, Alen
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Krusing, Emelie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Jämställt ledarskap: En studie om det kvinnliga respektive manliga ledarskapets arbete med jämställdhetsfrågor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet är att få ökad förståelse för skillnader och likheter som finns mellan hur det manliga respektive det kvinnliga ledarskapet arbetar med jämställdhetsfrågor inom ramen för sitt CSR-arbete.

    Studien upptäckte att det fanns stora skillnader mellan hur de manliga och de kvinnliga respondenterna uppfattade arbetet med jämställdhet. De manliga respondenterna upplevde att jämställdhetsarbetet ofta styrdes av den övergripande CSR-policyn. De kvinnliga respondenterna upplevde däremot att det kvinnliga ledarskapet arbetade med jämställdhet i större omfattning och mer noggrant än det manliga ledarskapet.

  • 158.
    Billstam, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gustafsson, Madeleine
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Accepterat pris: En analys av samarbeten inom fastighetsmäklarbranschen och dess prissättning2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title:

    Level:

    Author:

    Supervisor:

    Date:

    Aim:

    Method:

    Accepted price – An Analysis of Cooperation in the Real Estate Markets and its Pricing.

    Final assignment for Bachelor Degree in Business Administration

    Madeleine Gustafsson and Sofie Billstam

    Jonas Kågström

    2012 - May

    The aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome. The aim is to compare the pricing between companies within the cooperation of accepted price and external companies and the advantages and disadvantages of entering and not entering a collaboration. The main questions to be answered are:

    - Is the cooperation necessary to regulate listing prices to a marketable level?

    - What are the effects of higher listing prices on the Swedish real estate market?

    - What´s the best possible method when pricing listing price?

    - What are the advantages and disadvantages of entering and not entering a collaboration?

    The final assignment has been implemented in an abductive way. The essay is mainly based on secondary data in form of journals, websites, literature and qualitative empirical data collected trough three interviews with Erik Carlborg, Mats Uddare and Fastighetsmäklarnämnden. Quantitative empirical data has been collected trough a questionnaire sent to real estate agents working at Svensk Fastighetsförmedling in Stockholm. Theory and empirical evidence has been analyzed and linked together in the analysis chapter, where the essayists’ thoughts and opinions have been presented.

    Result & Conclusions:

    Suggestions for future research:

    Contribution of the thesis:

    Key words:

    The result of the study demonstrates that cooperation between competitors in the same industry in this case is positive since it does not involve a "win-lose situation". How a listing price is set can be affected by numerous factors. To conclude, it is important to keep the price at a marketable level in order to keep the real estate market stable. What the pricing is called is less significant. The pricing should only be called price.

    The study is delimited to two companies, Svensk Fastighetsförmedling and Karlsson&Uddare, and can therefore not represent the entire real estate market in Stockholm. The study has been limited to brokers at Svensk Fastighetsförmedling in order to compare the brokers’ views with the views of the management within the company. Since the accepted price is relatively new on the Swedish market, there is also a limitation in comparing similarities and differences over time. Suggestions for future research may therefore be to examine how the accepted price has affected the market for a longer period of time, and how the cooperation of accepted price is progressing. A larger study may also be performed where more firms and brokers could be included in order to generalize to the entire industry.

    This essay contributes whit the brokers’ opinion about the introduction of accepted price, which has not been examined earlier. In addition to this, the essay contributes with an analysis about cooperations and pricing, which are the main parts with accepted price. It also shows the advantages and disadvantages of being and not being part of the cooperation.

    Accepted price, Listing price, Time on market, competing cooperations, Svensk Fastighetsförmedling, Karlsson & Uddare.

  • 159.
    Billstam, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gustafsson, Madeleine
    Värderelevans i svenska fastighetsbolags redovisning: En repetitiv studie av Bengt Bengtssons forskning2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Värderelevans i svenska fastighetsbolag – en repetitiv studie av Bengt Bengtssons forskningNivå: D-uppsats i ämnet företagsekonomi

    Syfte: Syftet med detta examensarbete är att utföra en repetitiv studie av Bengt Bengtssons doktorsavhandling ”Redovisningens värderelevans i svenska fastighetsbolag före och efter införandet av IAS 40”. Bengtssons forskning slutar i mars 2007 och då tar denna studie avstamp för att undersöka vidare om samma slutsatser kan dras under perioden april 2007 fram till mars 2013. Detta görs med anledning av att den svenska konjunkturen har befunnits i en lågkonjunktur under större delen av denna period och gör det även idag. Ingen tidigare studie har undersökt detta samband på den svenska fastighetsmarknaden. Det är därför intressant att undersöka hur kvoten börsvärde/redovisat eget kapital har sett ut även efter Bengtssons avslutade forskning. Examensarbetets huvudfrågor som skall besvaras är: - Har samvariationen mellan företagets redovisade egna kapital och dess värde på börsen förändrats under tidsperioden juli 2007 fram till april 2013? Kan samma slutsatser som i Bengtssons forskning dras även under en nedgående konjunktur?

    Metod: Studien har genomförts på ett deduktivt sätt. Den bygger på sekundärdata i form av vetenskapliga artiklar, Internetsidor och litteratur samt kvantitativ primärdata från sju svenska börsnoterade fastighetsbolag. Teori och empiri har sedan analyserats och kopplats samman i analyskapitlet.

    Resultat & slutsats: Studien visar att värderelevansen stabiliserats på en lägre nivå jämfört med Bengtssons undersökning. Även samvariationen mellan variablerna eget kapital och börsvärde följer varandra bättre än tidigare med undantag för perioden 2008-2009 då Sverige befann sig i lågkonjunktur. Kvoten mellan eget kapital och börsvärde är hög i bättre tider men låg i sämre tider.

    Förslag till fortsatt forskning: Många intressanta infallsvinklar har dykt upp under studiens period vilka presenteras nedan som förslag till vidare forskning inom området. Spelar valet av extern eller intern värdering av tillgångar i ett fastighetsbolag någon roll för värderelevansen mellan eget kapital och börsvärde? Kan samma slutsatser som i Bengtssons avhandling och denna undersökning kring värderelevansen och samvariationen dras under en längre tidsperiod? Kan en liknande undersökning av korrelationen mellan eget kapital och aktievärde användas för studier av ett annat EU-land?

    Uppsatsens bidrag: Undersökningen är ett positivt bidrag till den samhällsvetenskapliga forskningen då den undersökt, analyserat och förklarat hur redovisningen till verkligt värde blivit mer värderelevant än i tidigare undersökta perioder., Det finns ingen tidigare studie som utför en repetitiv studie på Bengt Bengtssons avhandling med samma urval av företag. Bidraget till forskningen är således att Bengtssons avhandling blir förlängd och undersöker värderelevans och samvariation under lågkonjunktur med samma statistiska metod och urval.

  • 160.
    Bjelke, Junia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ong, Alexandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledares balansering av autonomi och kontroll för att uppnå en kreativ arbetsmiljö: En kvalitativ studie2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Aim: Previous research has shown that autonomy is important for employees to be able to feel creative at their workplace. Employees want to feel controlled to some extent so they not feel abandoned. It is therefore required that the management tries to balance these two opposing force fields. The purpose of this study is thus to gain an understanding of how leaders balance autonomy and control in order to achieve a creative work environment.

    Method: The study is characterized by a hermeneutical research tradition and has an abductive mindset. Furthermore, the study has a qualitative approach in which nine semi structured interviews were conducted in different sectors in Sweden. The structure of the theoretical frame of reference, empirical and the analysis is structured in the same way, with themes created from the purpose.

    Result & Conclusions: This study suggests that balancing high autonomy and low control is the guiding that favors a creative work environment the most. Confidence between management and employees also proved to be of great importance when balancing autonomy and control.

    Contribution of the thesis: From a theoretical perspective, this study contributes to the fact that the balance between autonomy and control is also influenced by trust. This therefore constitutes a third variable that leaders must take into account. If we then see it from a practical perspective, we advise the council to think about what the intentions of their management are. However, what emerges from this study is that if you want to create a creative work environment, you should balance your guiding with the help of high autonomy and low control.

    Suggestions for future research: More qualitative studies that illustrate how leaders balance autonomy and control to achieve a creative work environment is needed to provide a deeper understanding. Furthermore, we believe that future research should focus on the third variable, trust, which we found important in balancing. An interesting point of view is also how employees feel that trust affects their work with connection to autonomy and control.

     

  • 161.
    Bjerke, Jacob
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Senobari, Arash
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Påverkar kvinnor kapitalstrukturen?: En undersökning om det finns ett samband mellan kvinnor i styrelsen och kapitalstrukturen och mellan en kvinnlig VD och kapitalstrukturen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Does women in the boardroom affect the capital structure? – An analysis if there is a correlation between the proportion of women in the boardroom and the capital structure and between a female CEO and the capital structure.

    Aim: On September 9 last year, Sveriges Television revealed that the socialistic government has presented a proposition to the parliament concerning quotas in listed companies’ boards. The proposition proposes that boards in Swedish listed firms’ should consist of at least 40 percent women.

    • The purpose of this study is to investigate if there is a statistical correlation between the proportion of women on the boards of Swedish listed companies and the capital structure, and if there is a statistical correlation between the capital structure and if the company’s CEO is a woman.

    Method: A quantitative method with a deductive approach has been applied. Data has been collected from the Swedish listed companies’ annual financial reports from the year 2015. The data has been used to build up relevant variables, which has then been tested in a multivariate regression analysis.

    Result & Conclusions: On the question if women affect the capital structure, we would like to think that the result of this study indicates the answer is no. The result provides evidence that there is no statistical correlation between the proportion of women on the board and the capital structure but that there is a marginal positive correlation between a female CEO and the capital structure.

    Suggestions for future research: The main limitation for this study is that consideration has only been given to one fiscal year, unlike many previous studies that have based the surveys on several fiscal years. Suggestion for further research is to implement this study on several fiscal years to account for any potential patterns in the financing decisions. The quantitative method contributes with data that can be used to detect a statistical relationship. Another suggestion for further research is to accomplish the same study, but apply a qualitative method to analyze the differences in financing decisions by men and women as CEOs and board members.

    Contribution of the thesis: This study has provided theoretical knowledge of factors affecting the capital structure as well as practical knowledge about how a possible quota law may affect the capital structure.

  • 162.
    Bjurman, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brohlin, Katarina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Räntesnurror: Hur fungerar de, och vilka argument finns för och emot dem?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Räntesnurror - hur fungerar de, och vilka argument finns för och emot dem?

     

    Nivå: C-uppsats i ämnet företagsekonomi

     

    Författare: Jessica Bjurman, Katarina Brohlin

     

    Handledare: Markku Penttinen

     

    Datum: 2013 - 02 - 20

     

    Syfte: Syftet med denna uppsats är att inom ramen för det företagsekonomiska ämnet forska    kring begreppet räntesnurror. Räntesnurror innebär skatteplanering med ränteavdrag som sänker bolagsskatten och därmed skänker verksamheten en ekonomisk fördel. Forskningen fokuserar på att vidare ta reda på vad räntesnurror är, och vilka argument som finns för och emot dem. Även den nya lagstiftningen kommer att studeras, för att undersöka vilka konsekvenser den kan komma att medföra för svenska företag.

     

    Metod: Denna studie grundar sig på en kvalitativ metod, med utgångspunkt i det hermeneutiska synsättet. Primärdata har ansamlats genom ett flertal intervjuer med bl.a. företag, institutioner och myndigheter, sekundärdata har hämtats från lagförslag, lagrådsremisser, praxis, litteratur m.m. Med hjälp av välkända, vetenskapliga teorier har informationen sedan tolkats och analyserats, och slutligen mynnat i uppsatsens slutsats.

     

    Resultat och slutsats: De företag som kommer att påverkas av den nya lagen är de företag som ingår i en intressegemenskap, vars ränteavdrag inte kan bevisas är affärsmässigt motiverade och som inte undantas p.g.a. den s.k. tioprocentsregeln. Dessa företag kommer att förlora värdet av den skattesköld som räntesnurrorna skapat, varpå företagens finansiering kan påverkas i riktning mot en ökad extern belåning. Detta då ränteavdrag inte längre får göras för interna skuldförhållanden och det vinsttillskott som detta tidigare skapat nu kommer att försvinna, för att kunna behålla sin verksamhetsnivå kan företagen då tvingas ta externa lån vilket leder till ökade obeståndskostnader och lägre företagsvärden. Även investeringsklimatet påverkas negativt, då kalkylerna blir osäkra till följd av den oförutsägbarhet den nya lagen skapar, vilket kan leda till försämrad tillväxt för svenska företag. Från januari 2013 ändrades bolagsskatten från 26,3 till 22 %. Detta bör kunna innebära att bolag som tidigare skatteplanerat på ett icke affärsmässigt sätt nu inte har samma behov av att skatteplanera i samma utsträckning. Svenskt Näringsliv tror även att bortfallet i och med detta kommer att kompenseras av lagstiftandet mot ränteavdragen. För de företag som inte tidigare använt sig av ett skatteplanerande med ränteavdrag innebär den sänka bolagsskatten ett positivt inslag i verksamheten.

     

    Förslag till fortsatt forskning: Den nya lagens faktiska genomslag och vilka effekter den får är i dagsläget svårt att bedöma. Att genomföra en studie om 3-5 år som lägger fokus på statistiska fakta för att utreda de effekter lagförändringen medfört vore därför mycket intressant.

     

    Uppsatsens bidrag: Att påvisa vilka effekter externa faktorer, såsom förändrad skattelagstiftning, kan ha på företagens ekonomiska situation.

     

    Nyckelord: Räntesnurror, kapitalstruktur, finansiering, interna skuldförhållanden, trade-off teorin, pecking-orderhypotesen.

  • 163.
    Björk, Magnus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Harrå, Stefan
    University of Gävle, Faculty of Education and Business Studies.
    Redovisningskonsekvenser vid förändringen av pensionsredovisningen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Authors:Stefan Harrå and Magnus Björk

    Advisor: Markku Penttinen

    Title: Accounting Consequences of the change in pension accounting

    Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.

    Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.

    Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change. There are quantitative elements to a greater depth by examining the annual reports, discount and deferred pension liabilities of the various companies. The approach is exploratory as it is a qualitative study and there was little knowledge of the subject before the work of it started. Therefore, a study of literature, regulations and previous research before the empirical study. This made it possible to gain a broader understanding of the subject and to shape relevant and essential interview questions.

    Conclusions: The conclusion shows that the largest accounting consequences for the companies in the study in conjunction with the change is that the unrecognized actuarial gains and losses will now be covered by equity and that the expected return on plan assets is based on the discount rate. The study also shows that it is the discount rate which is considered the most important parameter that the companies are looking at in the actuarial assumption. The conclusion also provides a shared sense of the true and fair picture of the companies after the revised IAS 19.

    Suggestions for further research:

    That after 2013 to study how the actual result of this rule change did this compare to the expected. Look at the problem of determining the discount rate. How will the IASB look at it if more and more begin to deviate from the standard?

    Keywords:

    "IAS 19", "IAS 19 revised", "corridor method", "pension accounting", "pension liabilities", "defined contribution plans", "actuarial assumptions", "actuarial gains and losses" and "discount rate".

  • 164.
    Björklund, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Yassin, Hannan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nyttogenerering: En grundad teori om ideella organisationer2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Tidigare studier nämner att verksamhetsstyrning i ideella organisationer är ett område som inte har studerats i så stor utsträckning. Denna lucka i teorin är grunden till vår studie. Vårt syfte med denna studie är att belysa hur ideella organisationer styrs i praktiken samt visualisera detta med en empiriskt grundad modell.

    Metod: Studien har utgått från ett hermeneutiskt perspektiv med en induktiv ansats och har inspirerats av grundad teori. Den empiriska undersökningen gjordes genom en kvalitativ studie med tolv intervjuer. Detta material bearbetades sedan för att skapa våra kategorier som sedan blev grunden till vår teoretiska referensram. Kategorierna från det empiriska materialet och den teoretiska referensramen analyserades sedan.

    Resultat och slutsats: Vårt resultat är vår empiriskt grundade modell som visar vår uppfattning om hur ideella organisationer styrs. Vår kärnkategori är nyttogenerering som visar att ideella organisationer arbetar för att generera nytta för sitt ändamål. För att nå detta mål har vi ytterligare tre kategorier som är relaterade till vår kärnkategori. Dessa är ekonomistyrning, värderingar och etiska överväganden.

    Förslag till fortsatt forskning: I vår studie är vår kärnkategori nyttogenerering och vi har upptäckt att det kan vara problematiskt att definiera och mäta nytta. Vi anser därför att framtida studier kan undersöka hur genererad nytta kan definieras och mätas.

    Uppsatsens bidrag: Vår studie visar att ideella organisationers styrning skiljer sig från vinstdrivande företag i vissa avseenden. Vi har sett likheter i de formella styrverktyg som används, vi har däremot sett att ideella organisationer fokuserar mycket på deras värderingar och är noga med deras etiska överväganden.

  • 165.
    Björklund, Tobias
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Att ge sponsorer det perfekta erbjudandet: En undersökning om Ljusdals Bandyklubb2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Att ge sponsorer det perfekta erbjudandet – En undersökning om Ljusdals Bandyklubb

    Bandyföreningar har det ofta tufft ekonomiskt och för att förbättra den ekonomiska ställningen kan föreningen öka sina sponsorintäkter. Syftet med den är studien blev således att undersöka hur en idrottsförening kan öka sina sponsorintäkter, samt hur en idrottsförening ger sponsorn det perfekta erbjudandet.

    Uppsatsen utgörs av en fallstudie och främst av en kvalitativ form. En induktiv ansats användes för att kunna forma en teori. Primärdata har samlats in genom fem olika intervjuer, vilka har analyserats utifrån det hermeneutiska synsättet. Även en enkät har använts vid insamlingen av primärdata. Primärdata presenteras i ett empirikapitel där varje intervju sammanfattas samtidigt som enkätundersökningens resultat presenteras med en fråga i taget. Primärdata och sekundärdata ligger till grund för analysen och slutsatsen i slutet av studien.

    Resultaten från studien kan användas som komplement för en idrottsförening så att de kan se vad sponsorer vill ha, och därmed kunna ta mer betalt för sina tjänster. Studien visar hur Ljusdals BK kan förbättra sina relationer och motprestationer för att slutligen också öka sina sponsorintäkter. Även andra bandyföreningar eller mindre idrottsföreningar skulle kunna ha nytta av studien om de vill se hur de kan förbättra sponsorintäkterna.

  • 166.
    Björklund, Tony
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Building, Energy and Environmental Engineering, Building engineering.
    Steiner, Lars
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Fästning eller fikaställe: Arbetsplatsens förvaltning, identitet och arkitektur2014Book (Other academic)
  • 167.
    Björkman, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hägglund, Rikard
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Köpbeteende: två platser inom upplevelseindustrin2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med examensarbetet är att se hur köpbeteendet gestaltar sig i olika situationer. Vi har avgränsat examensarbetet till att belysa två organisationer inom upplevelseindustrin. Gekås i Ullared och Vasaloppet. Vi anser att köpmönstret hos besökarna vid dessa platser skiljer sig från det vardagliga köpmönstret. Vi önskar även att ge förslag på verksamhetsutveckling. Sist men inte minst ska vi ta fram en checklista för påverkande framgångsfaktorer för event och andra aktörer inom upplevelseindustrin.

     

    Metod: Vi diskuterar hur köpbeteende i speciella situationer gestaltas på platserna Gekås Ullared och på Vasaloppet. Studien har gjorts enligt ett traditionellt upplägg med syfte och problemformuleringar, basen har utgjorts av en teoristudie. Utifrån den har intervjufrågor formats. I arbetet har vi använt oss av ett kvalitativt förhållningssätt med en hermeneutisk lära. Avslutningsvis har en kritisk granskning gjorts av den valda metoden.

     

    Resultat & slutsats: I studien fick vi fram att både Gekås och Vasaloppet har hög andel nöjda kunder som gärna återkommer till platserna. Gekås och Vasaloppet arbetar ständigt med att utveckla sitt erbjudande till deras kunder genom ett helhetskoncept. Detta är en stark faktor till att kunderna återkommer samt att evenemanget/företaget fortsätter att öka i popularitet och utveckling. Förberedda kunder får ett större mervärde och utbyte av upplevelsen. Medias bevakning av Gekås och Vasaloppet har gjort att fler människor väljer att besöka de två orterna.

     

    Förslag till fortsattforskning: Med bakgrund av denna forskning skulle vi se ett intresse i att få ta del av en forskning om hur köpbeteendet för platserna skiljer sig mellan män och kvinnor.

     

    Uppsatsens bidrag: Denna uppsats ska ge större förståelse för hur företag som arbetar med upplevelser kan utveckla sina koncept, att skapa större attraktion och göra upplevelsen mer minnesvärd för kunden.

     

    Nyckelord: Köpbeteende, Upplevelse, Upplevelseindustri, Varuhus, Evenemang,   

    Shopping

  • 168.
    Björkqvist, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Nilsson, Tove
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Identitet & Förtroende: Om ledarens inverkan på medarbetarnas identifikation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to from the employee’s perspective create an increased understanding of the relationship between the organizational identity and the employee´s trust in its leader.

    Method: Since the aim of the study is to increase the understanding of how organizational identity and trust for the leader is experienced a qualitative method have been chosen. For the data collection semi-structured interviews have been used and the ten persons who have been interviewed are employed as real-estate agents in Stockholm, Gävle and Sandviken. The material has later been analyzed through a thematic analysis and the results have been presented and discussed.

    Result & Conclusions: The study's results demonstrate that the employee’s trust in their local leaders affect their identification with the organization as well as the organizational identity. Furthermore, the study indicates that identification and the organizational identity influence each other.

  • 169.
    Blinke, Emmy
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nilsson, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Internt varumärkesarbete i tjänsteföretag: En studie om det interna varumärkesarbetet i fastighetsmäklarföretag utifrån ett ledningsperspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to create an understanding of how management in service companies work practically with the internal communication of the company's core values, vision and culture of the entire organization.

    Method: Empirical data were collected through interviews and therefore subject to the qualitative approach. Semi-structured interviews have been conducted on four different real estate brokerage firms. The collected data is then analyzed by an abductive method of analysis inspired by A well grounded theory.

    Result & Conclusions: The results from this study shows that it’s mainly about getting the organization to live the corporate identity in the everyday life. In order to succeed with this, companies is using different communication channels, training programs and inspirational activities, thus lectures and competitions. It is also important that the management appears admirably, and that the message of the brand is imbued in all corporate activities.

    Suggestions for future research: We suggest that future studies can be dedicated to how corporate brands monitoring its internal branding. Another proposal is to study the effects of internal brand building based on employees' perspective, as previous research indicates that employees may perceive the brand in different ways.Contribution of the thesis: Since there is no empirical studies related to internal branding, we believe that our contribution of this study is that we have created an understanding of how management in service companies communicates corporate identity internally within the organization. We have neither found any previous study that focused on the internal branding work exclusively in the real estate brokerage firm, and therefore believe that we have contributed knowledge to this industry.

  • 170.
    Blomgren, Marcus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    von Berlepsch, Mindy
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Autentiskt ledarskap: för engagemang och arbetstillfredsställelse?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Titel:

    Autentiskt Ledarskap - För engagemang och arbetstillfredsställelse?

    Nivå:

    C -uppsats i ämnet företagsekonomi.

    Författare:

    Mindy von Berlepsch & Marcus Blomgren.

    Handledare:

    Pär Vilhelmsson, Kristina Mickelsson, Elena Ahmadi & Maria

    Fregidou-Malama.

    Datum:

    2015 – Maj.

    Syfte:

    Syftet med denna studie är att förklara om ett autentiskt ledarskap har en

    koppling till ett positivt arbetsklimat i form av engagemang och

    arbetstillfredsställelse hos medarbetarna.

    Metod:

    Denna studie har genomförts med deduktiv ansats där den teoretiska

    referensramen mynnade ut i studiens fem hypoteser. Dessa hypoteser testades med

    hjälp av en enkät som skickades ut till ett urval av 227 respondenter med en

    svarsfrekvens på 67 %, vilket motsvarar 152 användbara enkätsvar. Med hjälp av

    den statistiska mjukvaran SPSS analyserades primärdatan med hjälp av

    korrelations, faktor- och klusteranalys. Hypotesernas signifikansnivå testades

    därefter med hjälp av T-tester. Resultaten från analyserna och t-testerna kopplades

    därefter åter till vetenskapliga artiklar inom fältet ledarskap och organisation.

    Resultat & slutsats:

    Studien resulterade i att ett autentiskt ledarskap hade ett

    positivt samband med både engagemang och arbetstillfredsställelse. Sambandet

    mellan det autentiska ledarskapet och engagemang var däremot starkare än

    sambandet mellan ett autentiskt ledarskap och arbetstillfredsställelse. I studien

    testades också hur de fyra beteendemönster som bygger upp det autentiska

    ledarskapet individuellt påverkade arbetstillfredsställelsen, där beteendemönstret

    självmedvetenhet

    visade sig ha det starkaste sambandet och beteendemönstret

    balanserad bearbetning

    det svagaste.

    Förslag till fortsatt forskning:

    För att överkomma denna studiens begränsningar

    kan framtida studier ta med kontrollvariabeln

    ålder för att se om en individs

    samlade livserfarenheter återspeglar hur denna uppfattar det autentiska ledarskapet.

    Ytterligare förslag är att framtida forskare kan göra en jämförelsestudie mellan

    olika former av ledarskap för att se vilken typ av ledarskap som har det starkaste

    sambandet med engagemang och arbetstillfredsställelse. Till sist kan denna studie i

    framtiden genomföras ur flera perspektiv för att sedan jämföra likheter och

    skillnader mellan medarbetarnas uppfattning om det autentiska ledarskapet med

    chefernas uppfattning.

    Uppsatsens bidrag:

    Studien bidrar till ämnet autentiskt ledarskap genom att styrka

    de i forskning förda resonemangen om denna form av ledarskaps positiva inverkan

    på arbetsklimatet i organisationer. Den bidrar också till tidigare studier genom att

    uppvisa hur de fyra beteendemönstren av autentiskt ledarskap individuellt påverkar

    arbetstillfredsställelsen hos medarbetarna, samt genom att komma med konkreta

    tips om vad organisationer kan göra för att utveckla ledarskapet mot att bli mer

    autentiskt.

    Autentiskt ledarskap - För engagemang och arbetstillfredsställelse?

    M. von Berlepsch & M. Blomgren, 2015

    Nyckelord:

    Autentiskt ledarskap, ledarskap, positivt klimat, engagemang,

    arbetstillfredsställelse, medarbetare.

  • 171.
    Blomkvist, Rickard
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wilander, Nils
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Framtidens krav på kontorslokaler2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: future demands for office space

    Level: Final assignment for Bachelor Degree in Facility Management

    Author: Rickard Blomkvist & Nils Wilander

    Supervisor: Lars Steiner

    Date: 2012-05

    Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?

    Issues used:

    • What should property owners do to meet the new requirements of modern businesses place on the premises?
    • How does the new work in the companies they use their premises?
    • What is a good office today?

     

    Method: we used qualitative interviews to get answers to the issues.

    Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving. This requires that the office property must be modern well-planned so that they can adapt to new users without too high costs.

    The fact, that it is possible to have the workplace outside the office, the company needs to analyze how well they use the office space they rent. Studies show that many offices have a very low utilization level, which means savings opportunities appear. The way the offices are used has changed a lot, when companies are working on a project basis to a greater extent. This requires that spaces for project teams are available.

    A good work place has an open solution with access to conference room, smaller meeting rooms and telephone base. Premises should be bright, well-silencing and maintain a pleasant climate. There should be natural forums where staff can meet and talk. Moreover, it is essential that the work place premises are well adapted for its operations, organization and image.

    Key words: Office premises, office building, office development, working environment, image

  • 172.
    Blomqvist, Christoffer
    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.
    En kvantitativ studie om kapitalstrukturen i två branscher med olika risknivå – efter första verksamhetsåret: Jämförelse mellan bolag ifastighet- och tillverkningsbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    En kvantitativ studie om kapitalstrukturen i två branscher med olika risknivå – efter första verksamhetsåret.

    -Jämförelse mellan bolag i fastighet- och tillverkningsbranschen.

    Nivå:

    C-uppsats i ämnet företagsekonomi

    Författare:

    Christoffer Blomqvist och Martin Hammarsten

    Handledare:

    Arne Fagerström och Annika Lake

    Datum:

    Maj 2013

    Nyckelord:

    Företagsfinansiering, kapitalstruktur, soliditet, soliditet 2, skuldsättningsgrad, eget kapital, räntebärande kapital, risk.

    Syfte:

    Syftet med denna studie är att undersöka kapitalstrukturen i tvåbranscher med olika risknivå, för att sedan jämföra branscherna och undersöka om kapitalstrukturen skiljer sig åt mellan dem. Studien undersöker även faktorer som påverkar företagens val av kapitalstruktur i de båda branscherna.

    Metod:

    Uppsatsen har sin grund inom det vetenskapliga ämnesområdet företagsfinansiering. Studien har genom en kvantitativ metod utfört en dokumentstudie i databasen retriever, där siffror och nyckeltal har hämtats genom årsredovisningar från bolag inom studiens två branscher. Resultaten från dokumentstudien har kopplats till innehållet i studiensreferensram och sedan analyserats för att komma fram till en slutsats.

    Resultat och slutsatser:

    Resultaten från denna studie visar att branschen för uthyrning av fastigheter har en kapitalstruktur som är betydligt mer viktad åt belåning gentemot branschen för tillverkning av maskiner/maskindelar, efter första verksamhetsåret. Slutsatsen av studien är att det är flertalet faktorer som påverkar hur företag väljer sin kapitalstruktur. Några av de viktigaste faktorerna är risk, kapitalbehov och storlek. Studien har dock kommit fram till att det inte går att fastställa några generaliserbara slutsatser gällande kapitalstrukturen i de båda branscherna, då resultaten varierade kraftigt inom respektive bransch.

    Förslag till fortsatt forskning:

    Denna studie har valt att inte räkna på CAPM och WACC hos bolagen i studiens branscher. Det vore intressant att estimera CAPM och WACC hos nystartade bolag, då det finns vissa problem i anknytning med detta som exempelvis bristen av historisk data. En annan intressant forskningsidé är att fokusera på ett antal tillverkningsbolag och undersöka hur deras kapitalstruktur förändras över en 10-års period, med start från det första verksamhetsåret.

  • 173.
    Blomstedt, Erika
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Puputti, Helen
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Påverkar frekvensen av återköp den abnormala avkastningen?: En eventstudie om annonseringar av återköpsprogram på den svenska aktiemarknaden2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Previous research has indicated that share repurchases result in a positive abnormal return on company's share price but only a few studies have examined further if return on share price differs depending on frequency of share repurchases. In Sweden share repurchases are quite unresearched field of study and after share repurchases became legal in 2000 there has been a financial crisis. This study aims to fulfil the research gap in Sweden and examine share repurchases' effect to return on share prices depending on frequency of share repurchase on Swedish stock market. Time period of the study has narrowed down to recession between years 2010-2014 to see eventual difference from time before recession.

    Method: To fulfil the aim of the study event study methodology has been used. The share data for companies that have repurchased shares in chosen time period has been collected from Nasdaq OMX Stockholm. Based on share data cumulative abnormal returns for every share repurchase group have been calculated to compare groups and different time periods. Cumulative abnormal returns are even used to accomplish t-test and one-way ANOVA. Data of the study consist of 68 share repurchase programs that were announced by 41 companies. Those 68 repurchase programs were distributed to three frequency based groups that were ”1”, ”2-3” and ”4-5” share repurchase programs.

    Result & Conclusions: Results of the study are consistent with the previous research about share repurchases resulting in a positive abnormal return. The results are also consistent with the previous research about repurchases signaling an undervalued stock which leads to an increase in interests from the investors. On the contrary this study is not consistent with the previous research about repurchase frequency and recession's impact to return. Because there are only a few studies about repurchasing frequency and recession's impact to return and the results of studies are contradictory, more research needs to be done.

    Contribution of the thesis: It is interesting to see which kind of effect share repurchases result in share price when company is utilizing authorization of share repurchase program. This study indicates that a company in Sweden can predict a positive abnormal return by announcing about repurchase program. The study indicates even that repurchase frequency and recession's impact to return are still uncertain.

    Suggestions for future research: As this study has only examined share repurchases' short-term effect to return on share price, it would be interesting to research long-term effect to return on share price. Also characteristics of companies that repurchase shares and eventual differences between companies that repurchase shares frequent and infrequent would be interesting to see.

  • 174.
    Blomstedt, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rosman, Sisela
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Generation Ys attityder till Cause-related marketing: Hur påverkar välgörande ändamål företagens varumärkesbild?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 175.
    Bloom, Malin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Granberg, Ebba
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Franchisee-based brand equity inom fastighetsmäklarbranschen: Varumärkets värde för franchisetagare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Franschisee-based brand equity in real estate business – brand equity for the franchisee

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Ebba Granberg, Malin Bloom

    Supervisor: Jonas Kågström

    Date: 2015 – may

    Aim: The purpose of this study is to analyze the sources franchisees is affected by in the creation of FBBE in service companies. This is with regards to the significance of the brand in the franchise concept, and whether this affects the franchisee’s intentions to enter into a franchise agreement and to maintain the relationship.

    Method: Since the purpose of the study is to analyze how franchisees are affected by FBBE, the study has been done with a qualitative research approach. Semi-structured interviews were conducted with 12 franchises from the real estate market; all of which is working in the Stockholm area. The materials were then analyzed by using the data analysis program Nvivo10 and are presented together with the results of the study.

    Result & Conclusions: The study introduces a new model for FBBE in the Swedish real estate business. 

    Suggestions for future research: Due to the decision to limit our study to a specific geographic area, it is of interest to replicate the study in the same field, but in a different geographical area. Because of the studies qualitative research approach it would also be in the interest to transfer the study to a quantitative research approach to create a generalization for the Swedish real estate business. Also too consider the franchisor’s perception of franchisee-based brand equity.

    Contribution of the thesis: The contribution of the study can be used by franchisees to increase their understanding in the selection of franchisors and provide a greater understanding of the sources of franchisee-based brand equity. Franchisors are nonetheless a target audience for the essays appliance, as they can have a better understanding of what is important to the franchisee in the choice of franchise networks, but it can also be in the interest to active real estate agents. 

  • 176.
    Bobadilla Smolski, Ilia Alexeevich
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ntunzimana, Herve Sacha
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Translog kostnadsfunktion: Estimering av Phillipskurvan2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper is based on the New Keynesian Phillips Curve (NKPC) which was developed by Gali and Gertler (1999). The main purpose was to estimate the Swedish Phillips curve and then find the relevant determinants of inflation. The baseline NKPC model relates inflation to marginal cost and expected future inflation. The only difference between Gali and Getler’s specification of the Phillips curve and Bengt Assarsson’s is that he uses a Translog cost function, instead of Cobb- Douglas cost function to measure marginal cost. Because of that, inflation is not explained only by labor income share as in the Cobb-Douglas case. Our results indicate on one hand that the increase in output, wages and price of materials (intermediate inputs) is associated with increase in Swedish inflation. On the other hand, we found that the Swedish inflation is negatively affected by increase in price of capital. These results illustrate that the use of translog cost function instead of Cobb-Douglas function when measuring marginal cost has an evident advantage.

  • 177.
    Boberg, Linnéa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordlund, Kajsa
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    CSR UR ETT MEDARBETARPERSPEKTIV: En kvalitativ studie med fokus på upplevd genuinitet och medarbetarbeteenden2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 178.
    Boglind, Martin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Espås, Rikard
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Värdet av stora småhustomter i lansbygdsområden2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Uppsatsens syfte är att beskriva prisbildningen på bostadsfastigheter i landsbygdsområden med fokus på tomtstorlekens betydelse. Ett urval av fastighetsdata studeras med hjälp av regressionsanalys. De genomförda regressionsanalyserna har genomgående höga förklaringsgrader och visar ett starkt samband mellan tomtens storlek och fastighetens försäljningspris.

  • 179.
    Bohman, Moa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nilsson, Evelina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Etiskt ledarskap i säljande organisationer2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Ethical leadership in selling organizations.

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Moa Bohman and Evelina Nilsson

    Supervisor: Pär Vilhelmson, Kristina Mickelsson and Maria Fregidou-Malama.

    Date: August 2015.

    Aim: The purpose of this study is to contribute to greater understanding for how managers in selling organizations practice ethical leadership, viewed from a manager perspective.

    Following research questions were formulated after a review of the existing literature:

    1. Do managers influence the behavior of their followers by being role models?

    2. Do managers influence the behavior of their followers by reinforcement of ethical standards?

    3. Do managers influence the behavior of their followers by communication about ethics?

    4. Do managers influence the behavior of their followers by reinforcement and communication about ethical codes?

    5. Do managers influence the behaviour of their followers in some other way?

    Method: A field study in terms of qualitative interviews was conducted to gather information. The interview subjects were managers in selling organizations. After transcribing the interviews the information was analyzed by selection and comparison.

    Result & Conclusions: This study shows that the interviewed managers practice ethical leadership by being role models, by communicating about ethics, by rewarding in terms of credit and positive feedback as well as by reinforcing the ethical climate through communication about ethical codes. The study can neither confirm nor deny whether reinforcing ethical norms through punishment occurs.

    Suggestions for future research: In this study, there are limitations in sample size, geographic range and the choice of perspective. For that reason a repeated study with larger selection, participants from another geographical area or the use of a different perspective (for example the follower) is recommended. Future research should also address whether punishments are used or not, and also why that is. The relationship between the suggested methods should also be examined. The new methods, which were not covered by the theoretical model but were mentioned in the interviews, should also be subjects for future research.

    Contribution of the thesis: This study contributes with understandings for the business administration theory. Since the study results in some ways differed from the current literature a new theoretical model was created. This model provides a foundation for future research as these differences should be further investigated. The study also contributes with an increased understanding for how managers practice ethical leadership, which has the potential to enhance the knowledge of today’s active managers. The ethical leadership that the managers practice may evolve and improve by reflection about their own methods and how these differ, or correspond, to the methods presented in this study.

    Key words: Ethical leadership, ethical behavior, ethical climate, selling organizations.

  • 180.
    Boman, Anna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Karlsson, Emma
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Änglar och Demoner göms under samma påföljd: - Ett nytt påföljdssystem måste utvecklas.2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    Our aim is to analyze the Swedish penalties and their consequences on real estate agents. The focus of this essay is to discuss how the current system could be changed so that a more fair assessment of each real estate agents conduct could be given.

    Method:      

    The empirical data was based on interviews with various people in the industry, such as Information officers, consumers, and estate agents themselves. We have also analyzed the Estate Agents Board’s yearbooks from 2007 to 2009. Furthermore, we have enhanced our analysis by comparing the system of estate agent penalties to the lawyers system of penalties. We have also used essential literature and legislation for example Estate Agents Act.

    Result & Conclusions:     

    Our conclusions of this essay show that the industry is in need of a development of the current system for real estate agents. This is to discourage and also act as a moral formation to the public. Mainly it’s about giving the estate agents a fair assessment when they are being convicted. We think the most important reason why the penalties should reflect the crime is because that is good justice. Estate agents nowadays have more coverage in the media and therefore we think it is extremely important that the persons whom sees this understand what lies behind the notification.

    Suggestions for future research:

    We can see that previous research about the system of penalties is limited and we truly think the industry is in need of continued studies about this subject. There are still many questions and directions about this that have not been reviewed before. This essay could be complemented in further studies if the measure will be adopted in 2011. Then it would be interesting if you analyze which case will get an admonitory remark or otherwise a warning and which criteria are required for each penalty.

  • 181.
    Boman, Josefin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lindström, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lönar sig socialt ansvarstagande?: En kvantitativ studie på 211 företag noterade på Stockholmsbörsen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The Swedish ministry of justice has submitted a legislative proposal that could require about 2000 Swedish companies to report Corporate Social Responsibility (CSR), something that today is voluntary. The main purpose of the study is to investigate whether there is any relationship between reported CSR and corporate financial performance. In this area of research, Corporate Social Performance (CSP) has been used to quantify reported CSR. The relationship is studied partly based on an aggregate measure of CSP, but also from the two dimensions environment and human rights.

    Method: The study is based in positivist research philosophy and adopts a hypothetical-deductive approach. The strategy adopted is quantitative, using a cross-sectional design and secondary data only. The study's sample amounts to 211 companies listed on Nasdaq OMX Stockholm. The data used as a measure of CSP is taken from Folksam’s index for corporate responsibility for 2013. The measures of financial performance is taken from the annual reports for the financial year of 2013, obtained through the database Retriever and the companies' own websites. Furthermore, all data is processed in SPSS where it was analyzed using multiple regression analysis.

    Results & conclusions: The study showed that there was a positive relationship between CSP and corporate financial performance. The study provided further support for a relationship both from the overall dimension of CSP and the environmental dimension. CSR-related work can therefore be regarded as a value-creating strategy in terms of the company's financial performance, particularly in terms of environment-related work.

    Suggestions for further research: This study has a cross-sectional design, which is sometimes criticized for being insufficient when the relationship between CSP and financial performance is studied. One suggestion we leave for further studies is to do a similar study over time to identify changes. Furthermore, some researchers believe that it’s not enough to measure the company's financial performance only through accounting-based measures. Therefore, another suggestion is to investigate the relationship including market-based measures. In chapter 5.4 more suggestions for further research are presented.

    Contributions of the thesis: This study contributes more knowledge to the varying results of the relationship between companies CSP and financial performance. Furthermore, the study's practical contribution is to give a better understanding of how CSP affects financial performance of companies in a Swedish context. 

  • 182.
    Book, Jonathan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Söderström, Cecilia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Digitaliseringens betydelse för hoten gällande revisorernas oberoende: - En fråga för framtiden2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: The importance of digitalization regarding the threats upon the auditors’ independence - A question for the future.

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

    Author: Jonathan Book and Cecilia Söderström

    Supervisor: Tomas Källquist and Pär Vilhelmsson

    Date: 2019 – june

    Aim: Previous research shows a number of threats that may affect the auditors’ independence. There was a lack in the previous research, more specifically regarding the importance of digitalization upon these threats. The aim is thus to give an increased understanding of the significance of digitalization on the auditors’ independence with a focus on friendship threat, self-audit threat and IT-competence threat.

    Method: Our study is based on a social constructivist and hermeneutic approach, we have also used a qualitative method since our intention was to increase the understanding of the reader. Our theoretical framework is based on previous research and the empirical material of the study was collected through ten semi-structured interviews with auditors from two different audit firms. In order to analyze theoretical framework and empirical material, a thematization was made.

    Result & Conclusions: The study shows that digitalization has a significant impact on all of our chosen threats upon the auditors’ independence, our study also shows that the self-audit threat is the most topical one. There are also signs that the IT-competence threat is not a threat to auditors’ independence, but more likely a threat upon the audit risks.

    Contribution of the thesis: We have examined three threats against the independence of the auditors through prior research: friendship threat, self-audit threat and IT-competence threat. From a theoretical view we found that the threats increase due to digitalization. We saw new communication tools as a contributing factor to the increase of friendship threat, as for the self-audit threat could we see in both prior research and the empirical material that consulting and advisory services increases due to digitalization. Regarding the IT-competence threat we saw an increasement along with digitalization, but we see a difference in prior research and our empirical material where as it is a threat against the independence or if it is a threat upon audit risk.

    Suggestions for future research: There is a need to continue to study the competence threat against the independence of the auditors as the black box remains unsolved due to the different opinions between our theoretical framework and our empirical material. We suggest that future research can continue where we left off and more extensive examine the threat with different angles such as opinions of norm-making bodies on the threat.

    Key words: Audit, Digitalization, Independence, Friendship threat, Self-audit threat, IT-competence threat

  • 183.
    Borg, Anders
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Professionella som byter bransch: Hur vill de bli styrda?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.

    The analysis suggests the following: A professional changing industry will become professional again. The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education. Management of professionals needs to account for the integrity of the horizontal specialization of the professional. Relational management and intellectual discussions are central.

  • 184.
    Borgström, Björn
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eriksson, Viktor
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Valutariskhantering - Spelar storleken någon roll?: Fallstudier på Sandvik och CardGroup2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Currency risk management can be crucial to reach success in an international environment. The aim of this thesis is to examine currency exposure in exporting companies and to see how they handle currency risk. The thesis consists of one large multinational company and one small local business. Differences in risk approach, internal and external management are examined.

    Method: The study has a qualitative approach applied by interviews with representative employees in both companies. A hermeneutic approach is used for the interviews and then also to a large extent throughout the essay. In addition to interviews, reliable secondary data where used when appropriate.

    Result & Conclusions: Internal currency risk management is different depending on the company’s size. Sandvik have great resources in managing currency risk internally while CardGroup have less knowledge and resources to do so. The companies approach to risk is different but the difference is not due to size but rather the perception of how business is done. The external methods of managing currency risk are similar between the companies. The same derivatives are used with exception for how the companies apply them through various methods.

    Suggestions for future research: An interesting approach for further studies in this field of finance would be to use a quantitative approach to receive general conclusions. Operating and translation exposure can also be focus for future studies.

    Contribution of the thesis: The thesis has contributed to increased knowledge of which instruments companies use and why companies apply certain methods. In addition the essay examines how this differs between a large and a small company.

  • 185.
    Boström, Maria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kvarnberg, Louise
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Påverkar andelen kvinnliga styrelseledamöter total risk i svenska onoterade aktiebolag?: En studie om sambandet mellan andel kvinnliga styrelseledamöter och total risk i svenska onoterade aktiebolag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to examine a possible correlation between the proportion of women on corporate boards and firm risk in an unlisted Swedish corporation. Recent studies have focused on listed companies, and whether there is a correlation between the proportion of women on corporate boards and financial risk respectively business risk. These two measures of risk together defines as firm risk. How women effect firm risk is therefore by interest to investigate further.

    This study is computed with a positivistic approach through statistical tests and analysis to discover an eventual correlation between the proportion of women on corporate boards and firm risk in an unlisted Swedish corporation. All empirical data is collected from the database Retriever

    The results of this study show that the proportion of women on corporate boards correlates with the firm, financial- and business risk correlates in Swedish unlisted corporations. Whether the results actually show a greater impact in practice can be further discussed. The contribution of this study is therefore that the gender diversification does not impact the firm risk in Swedish unlisted corporations.

    For future studies we suggest to do more research on how the time aspect impact the relation between women on corporate boards and firm risk. As a suggestion, the age of the corporations can be examined, since this factor had the greatest impact on the risk measures.

  • 186.
    Bouazzi, Cherif
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Lawal, Suleiman Nadabo
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Building Trust in a Cross-Cultural Context: The National Investor in United Arab Emirates and Egypt2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to examine trust development in international marketing of financial services marketing of the National Investor (TNI) in UAE and Egypt. To achieve this, the researchers adapted Fregidou_Malama and Hyder (2015) framework of international services marketing that explains cultural influences on Adaptation/Standardization, network and trust formation in international services marketing.

    Method:  A single case study approach is used as the research strategy and qualitative research using semi-structured interviews. The research uses qualitative interviews as the primary source of empirical data.

    Results and Conclusion: This study indicates that cultural values play a major role on the way people communicate, interact and conduct their businesses within the financial services sector in UAE and Egypt, and that cultural values, origins, policies, rules and regulations are factors that can affect how international companies build trust relationships within local cultures. Our results show that cultural dimensions such as power distance, individualism/collectivism, uncertainty avoidance, and masculinity/feminity affect trust building, networking and adaptation strategies in international marketing of financial service of the company.

    Research Contribution: This study contributes and shows the implication of the need for adaptation to satisfy customers’ needs and expectations in international marketing of financial services. The United Arab Emirates (UAE) and Egypt have almost identical cultural dimensions, in order to build trust, TNI adapts its services to meet up with the Egyptian customers' needs and expectations. In addition, all of the previous studies that were conducted using Fregidou_Malama and Hyder (2015) framework are in the marketing of healthcare services of Elekta AB, Sweden whereas this study focuses on financial services and also conducted and compared two identical national cultures from two different countries and their influence.

    Suggestions for Future Research: One of the limitations of this research is that it is a case study and doesn’t reflect the overall international financial sector and therefore the results and observations indicated in this research might differ along with the variation of the studied environment.  Therefore, we recommend further study using the same model within the same financial service sector and the same business environment and compare with any European nation that is culturally distant from the United Arab Emirates and Egypt.

     

  • 187.
    Bragby, Kerstin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Cultural studies.
    Söderhäll, BengtUniversity of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Curriculum studies.Vilhelmson, PärUniversity of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Inner Mindscape and Outer Landscape: Embedding a Culture of Enterprise and Creativity in the Curriculum2012Collection (editor) (Other (popular science, discussion, etc.))
  • 188.
    Bragby, Kerstin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Cultural studies.
    Söderhäll, BengtUniversity of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Curriculum studies.Vilhelmson, PärUniversity of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Inre och Yttre Landskap: Att införliva en kultur av företagsamhet och kreativitet i lärandet2012Collection (editor) (Other (popular science, discussion, etc.))
  • 189.
    Bragby, Kerstin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Cultural studies.
    Söderhäll, BengtUniversity of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Curriculum studies.Vilhelmson, PärUniversity of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Krajina cnitrní mysli a okolního sveta: Zavádeni podnikavosti a kreativity do výuky2012Collection (editor) (Other (popular science, discussion, etc.))
    Abstract [cs]

    Úvod Knížka, kterou držíte v rukou, je výsledkem projektu ECECC –

     

    Embedding a Culture of Enterprise and Creativity in the Curriculum (Začleňování kultury podnikavosti a kreativity do učebních osnov).

     

    Nejde o příručku ve vlastním smyslu slova. Chtěli bychom, aby byla informativní a praktická a aby vedla k pochopení toho, jak lze tvořivost a podnikání zasadit do učebních osnov a do regionálního rozvoje, jakož i do mnoha forem vzdělávací a vývojové praxe z pohledu kultury.

    Jaké jsou rámce projektu a jak jsme shromáždili naše příklady? Projekt se zaměřuje na učení prostřednictvím sdílení postupů z praxe a tím na určení a prosazení myšlenky a kultury inovace, kreativity, podnikání a podnikavosti v učebních osnovách v Evropě. V průběhu projektu měli učitelé díky sdílení příkladů zajímavých postupů z praxe příležitost rozvinout své pedagogické dovednosti a didaktické kvality a přemýšlet o nich.Měli také možnost prohloubit své chápání kultury a prostředí učení, na jejichž vytváření se podílejí a které jsou součástí vyššího společenského a vzdělávacího kontextu, jenž tuto kulturu a prostředí také ovlivňuje. Učení v těchto případech z větší části neprobíhá v izolovaných třídách. Třída se rozšiřuje do vnějšího okolí, města a světa. Má různé formy, využívá bezpočtu materiálů, výrazů a procesů. Internet se stává naprostou paralelou virtuálního vesmíru, který zahrnuje.

    Má ještě jiné aktéry než pouze učitele, žáky a zaměstnance. Formální a neformální vzdělávací prostředí učení se scházejí a mění. Ve většině případů se jeho aktéři vzájemně ovlivňují a jsou ve vzájemném vztahu, chápou sami sebe v druhém a druhého v sobě samých jako tvůrčího účastníka světového života. Transparentnost kultury a prostředí učení se posiluje a prohlubuje. Každý se stává žákem a učitelem ve snaze učinit učení vědomým a určitým a jednat v rámci schopnosti tvořit, učit se a realizovat se. Tímto jsme se dostali k zásadnímu povědomí o pevně zakotvené a rozvrstvené, jakož i o organické a vlastní povaze učení a vzdělávání. Statický typ třídy se stává neurčitým. Tím se odhaluje skutečnost, že učení probíhá v organizačních, jakož i kulturních, konkrétních a abstraktních úrovních či vrstvách, jež se navzájem prolínají. Vrstevnatá a holistická komplexnost hýbe předscénou s klasicky oddělenými částmi, kterými jsou obsah, cíl, metoda, učitel a student, jako svými interdynamickými silami. Stejně činí nadšený, zvědavý a podnikavý „homo ludens“

    1 a lidský prvek ve hře kultury.

  • 190.
    Bragby, Kerstin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Cultural studies.
    Söderhäll, BengtUniversity of Gävle, Faculty of Education and Business Studies, Department of Culture Studies, Religious Studies and Educational Sciences, Curriculum studies.Vilhelmson, PärUniversity of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Panorama mentale interno e panorama esterno: Radicare una Cultura de Intraprendenza e Creatività nel piano formativo2012Collection (editor) (Other (popular science, discussion, etc.))
  • 191.
    Bredmar, Jenny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Savmyr, Therese
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    De jämställda expatsen: en analys av indiska medarbetares attityder och beteenden mot sina svenska kollegor2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: This study's overall aim is to build on recent research, by examining and investigate the Indian host country nationals (HCN) perception on Swedish male and female expats and how their beliefs affects outgroup categorization. This is done by testing Varma et al. (2011) model for self -categorization and if it is applicable in other cultural condition than those already included in their model Method: Data were collected from 145 respondents from two Swedish Multinational Enterprises (MNE) located in Southern India. Respondents answered a questionnaire that had either a male or female profile, where they had to answer assertion about how they would perceive the expat and to what extent they would be willing to give the hypothetical expat role information and social support. The questionnaire was designed by Professor Varma and was distributed to company 1 through a web survey and was handed out in person to company 2 in Bangalore. We also had the opportunity to talk with the expats in Bangalore which was done to get a deeper understanding of our results. Results and Conclusion: As we predicted collectivism, ethnocentrism, adjustment and similar values was negatively related to outgroup categorization. Furthermore, the outgroup categorization was negatively related to social support and role information. However, an interesting finding where that Indian HCN does not distinguish between the sexes when it comes to their perceptions and outgroup categorization of expats. Suggestions for future research: Research should examine how HCN perceive their Indian female employees compared with Swedish female employees. To further explore if the nationality comes before gender in India. Furthermore, we believe that more qualitative studies should be done about the HCN to find out if there are additional variables that influence HCNs categorization of expats. Orginality/value: This study extends the existing literature on female expats and we found a new variable, adjustment, which influence the outgroup categorization.

  • 192.
    Brink, Martina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Bolins, Michaela
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Säljarens förmåga att visa förståelse och empati i interaktionen med kund: En kvalitativ studie om den affektiva och kognitiva empatin 2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to better understand how a seller indicate empathy in the relationship with a customer. Previous research regarding empathy effects is the main focus in our interest for this study and more specifically; how a customer experience that the real estate agent indicating affective and cognitive empathy in a sales relationship.

     

    Method: With regards to the aim of the study, a study of qualitative nature was chosen. For qualitative data, we used previous research materials and semi-structured interviews. The interview have been conducted with respondents who have hired a real estate agent in the past three years. Well-grounded theory was used as analytical method of the empirical material.

     

    Conclusions:

    The study indicates that the customer experience both affective and cognitive empathy in the encounter with the real estate agent. Through the analysis we noticed the differences and similarities of the answares from the interview. More specifically, we believe that customer perception of empathy is experienced differently by different individuals.

     

    Suggestions for future research: In our opinion further research should include more variables, such as age, sex, personality or situation. This is a deficiency in our study and we believe that it would be interesting to examine how empathy is perceived depending on individual factors susch as personality, age and background.

    Contribution of the thesis:

    We believe that trough this study we have gained a better understanding of the ability to indicate empathy for the customer and through our work we have detected different categories from which customers experience empathy.

  • 193.
    Brittsten, Lizbet
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Pickelner, Sanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    DART- en modell för värdesamskapande: En studie i hur fastighetsmäklare och kunder samskapar värde2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: DART- en modell för värdesamskapande - En studie i hur fastighetsmäklare och kunder samskapar värde

    Nivå: C-uppsats i ämnet företagsekonomi

    Författare: Lizbet Brittsten och Sanna Pickelner

    Handledare: Jens Eklinder - Frick och Jonas Molin

    Datum: 2015 – Maj

    Syfte: Att kunder intresserar sig för ett värdeskapande tillsammans med företagen och vill delta allt mer i affärsprocesser, framför allt i tjänstesektorn, ligger i tiden. Då vi båda kommer arbeta i en tjänstebransch där det krävs samarbete med kunder, väcktes vårt intresse att fördjupa oss i ämnet. Syftet med den här studien är att utifrån ett företags- och kundperspektiv öka förståelsen för hur delarna dialog, access, riskbedömning och transparens påverkar värdesamskapandet i en säljprocess mellan tjänsteföretag och kunder.

    Metod: I studien har vi använt oss av en kvalitativ metod. Underlaget till studien samlades in genom semistrukturerade djupintervjuer med både fastighetsmäklare och kunder (säljare). Från intervjuerna har vi tagit ut nyckeltermer och presenterat dem i empirikapitlet. Utifrån ett deduktiv angreppssätt har det empiriska underlaget analyserats mot teorin och respondenternas svar har även jämförts sinsemellan.

     

    Resultat & slutsats: Av de faktorer vi undersökte visade sig dialog och transparens ha ett starkare samband och vara mer framträdande vid värdesamskapande än access. Dessutom låg riskbedömning snarare till grund för de tre andra faktorerna vilket vi anser borde revideras och tydliggöras i modellen. Ett annat resultat från vår studie är att ett värdesamskapande snabbt kan övergå till ett värdeförstörande om det inte hanteras på rätt sätt igenom hela affärsprocessen.

     

    Förslag till fortsatt forskning: Det vore intressant att prova våra två omarbetade DART-modeller i en studie med fler respondenter då vårt urval varit begränsat i storlek. Vi finner det också intressant att se om den befintliga DART-modellen är applicerbar i en studie där  utgångspunkten är en annan tjänstebransch där risktagandet inte är av samma betydelse. Vi föreslår även att utföra studier på området med ett induktivt angreppssätt, då vår studie varit begränsad till en befintlig teoretisk modell.

     

    Uppsatsens bidrag: Ett teoretiskt bidrag från vår studie är att DART-modellen borde omformas. Den visade sig inte applicerbar fullt ut i vår studie. Vi har därför vidareutvecklat två modeller baserat på ursprungsmodellen. Dialog och transparens visade sig vara starkt sammankopplade och viktiga verktyg för mäklarna för att få kundernas förtroende. Det ser vi som ett praktiskt bidrag då vi anser att kombinationen av dialog och transparens är central och kan vara kopplad till förtroendeskapande även i andra tjänstebranscher. Kunders helhetsupplevelse, såväl monetärt som relationsmässigt, har i vår studie visat sig vara avgörande för det upplevda värdet.

     

  • 194.
    Broberg Engstrand, David
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Andersson, Erik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Mäklardagen i Gävle som rekryteringsverktyg: Modell och teoriutveckling2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel - Mäklardagen i Gävle – Modell – och teoriutveckling

    Nivå - Kandidatuppsats i företagsekonomi

    Författare - Erik Andersson David Broberg Engstrand

    Handledare - Jonas Kågström

    Datum - Juni 2010

    Syfte - Vårt syfte med den här uppsatsen är att undersöka vad det är som påverkar mäklarstudenter vid Högskolan i Gävle när de väljer sin framtida arbetsgivare. Vi har valt att undersöka Mäklardagen i Gävle som rekryteringsverktyg. Därutöver har vi även för avsikt att undersöka mäklarföretagens arbete för att nå ut till studenterna.

    Metod - De empiriska data som vi samlade in gjordes med hjälp av en enkätundersökning till fastighetmäklarstudenterna på Högskolan i Gävle. Enkätfrågorna baserades på olika påståenden om företagen och deras medverkan, detta för att få ett ställningstagande men också för att få reda på om studenterna har samma uppfattning som vi. För att sedan ta reda på hur företagen i själva verket vill framställa sig genomförde vi sex telefonintervjuer med utvalda företag som vi ansåg stod ut i mängden på ett eller annat sätt. Detta gjordes för att vi skulle få en uppfattning om vad som får studenterna att välja ett visst företag samt hur företagen vill profilera sig.

    Resultat och Slutsats - Våra slutsatser visar främst att Mäklardagen i Gävle utgör en stor del i både mäklarföretagens rekrytering och studenternas sökande efter en framtida arbetsgivare. Studenternas uppfattning av företagen påverkas inte i lika stor utsträckning som vi förväntat oss utav sidoaktiviteter som anordnas under dagen.

    Gällande mäklarföretagens roll som arbetsgivare under Mäklardagen så är det personliga mötet höjdpunkten under dagen, det är också där de skapar ett intryck som studenterna sedan bär med sig.

    Förslag till fortsatt forskning - Eftersom tidigare forskning gällande rekryteringsdagar som Mäklardagen i Gävle är ytters begränsad så ser vi behovet av breddning inom ämnet som stort. Något som skulle kunna vara intressant att studera vidare är respektive företags agerande på Mäklardagen utifrån arbetsgivarens perspektiv. Vidare skulle en belysning av huruvida employer branding och employee branding används av företagen på Mäklardagen vara intressant att ta del av.

    Uppsatsens bidrag - Vi ser vår studie som ett hjälpmedel och verktyg för mäklarföretagens förståelse av studenternas val av framtida arbetsgivare. De slutsatser vi kommit fram till kan vara av stor nytta för de medverkande företagen i deras arbete med studentrekrytering.

  • 195.
    Broman, Niklas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sjöberg, Sara
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Utdelning och ägarstrukturer: En kvantitativ studie om ägarstrukturens betydelse för utdelningspolitiken på den svenska börsen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to test the relationship between ownership concentration and dividends in listed Swedish firms.

    Method: This study has a quantitative method and a deductive approach. The financial data has been collected via the database ”Retriever”, information about the ownership of the companies was manually collected from the book ”Ägarna och makten” (Sundqvist, 2015).

    Result and conclusions: The result of the study is that dividends may variate due to the independent variables. However, there is not a significant relationship between ownership concentration and dividends.

    Contribution of the thesis: The contribution of this study provides further information regarding ownership concentration and dividends, we find that the financial ratios of the companies have a larger impact on the dividends than the ownership concentration.

    Suggestions for future research: The result of this study adds alot of curiosity to the future studies about this subject. Our suggestions to future research is to elaborate Agnblads (2001) theory about foreign ownership and how it might affect companies in Sweden. We also propose to research further about the Agency-theory and which effects it has on the Swedish listed firms since we have a concentrated ownership.

  • 196.
    Brundin Franksson, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eisersiö, Anne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Redovisningskonsulten och Reko: är Reko ett steg mot att utveckla yrket som auktoriserad redovisningskonsult till att bli en profession?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Huvudsyftet är att belysa redovisnings-konsulter och Reko samt att återge en representativ överblick över hur redovisningskonsulter själva upplever att Reko påverkar deras yrkesrolls utveckling till att bli en profession.I denna studie har kvantitativ metod använts. Data har samlats in genom en granskning av teori och tidigare forskning inom ämnesområdet samt en enkätundersökning som har gått ut till branschorganisationen Fars redovisningskonsulter. Vi har redovisat och analyserat data med hjälp av en regressionsanalys, hypoteser och tabeller.

  • 197.
    Brundin Franksson, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Jonsson, Tony
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Outsourcing av ekonomifunktionen: En kvalitativ studie på sju företag i Sverige2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att undersöka vilka faktorer som ligger bakom valet att outsourca kontra inte outsourca och varför inte fler företag väljer att outsourca med tanke på de fördelar som finns. Utifrån teori och tidigare forskning har fyra forskningsfrågor tagits fram som sedan testas under kapitlet resultat.

    I denna uppsats har kvalitativ metod använts. Sekundärdata har hämtats från lit-teratur i form av böcker och artiklar. Inspiration har även hämtats ifrån tidigare uppsatser, tidningsartiklar och olika internetsidor. Primärdata har insamlats med hjälp av semi-strukturerade intervjuer som sedan redovisas under kapitlet resultat. Primärdata har ställts mot sekundärdata för att analysera vilka likheter respektive skillnader som finns. Stäm-mer forskningsfrågorna, hämtade från teori och tidigare forskning, med svaren från intervjuerna?

    Genom intervjuerna har det uppmärksammats att intervjuobjekten haft både positiva och negativa erfarenheter av outsourcing. Dock framkom det att de ne-gativa erfarenheterna ofta överväger de positiva och att de som tidigare outsourcat valt att inte göra det igen.

  • 198.
    Brundin, Martin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Stenlund, Marcus
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Automatiseringens påverkan på revisionsprocessen idag och i framtiden: Ur ett revisorperspektiv 2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Studiens syfte är att öka förståelsen för automatiseringens påverkan på revisionsprocessen idag och i framtiden med avseende på tillförlitlighet och revisionsrisk. Studien utgår från tre forskningsfrågor: Påverkar automatisering revisionsriskmodellen? Hur påverkar automatiseringen revisionens tillförlitlighet? Hur anser revisorer att automatiseringen kommer påverka tillförlitligheten och revisionsriskmodellen i framtiden?

    Metod: Då studiens syfte varit att öka förståelsen för ämnet har vi använt en kvalitativ metod. För insamlandet av empiriskt material har semistrukturerade intervjuer utförts med elva respondenter. Materialet har sedan analyserats med hjälp av tematisk analys.  

    Resultat & slutsats: Studiens resultat visar att automatisering kommer påverka både revisionsriskmodellen och revisorns tillförlitlighet. Revisionsriskmodellen behöver ta hänsyn till den ökade användningen av automatiserade system. Det kan göras genom att introducera en automatiseringsrisk. Revisionsrisken överlag kommer sjunka i och med att större mängd data kan granskas och mänskliga revisorn kan lägga sin tid på bedömningsfrågor. Revisorns tillförlitlighet kommer öka och kommunikation kommer vara en bidragande faktor till det.

    Examensarbetets bidrag: Vår studies bidrag är att revisionsriskmodellen inte är tillräcklig för att estimera automatiseringsrisken och att de därför bör tillkomma en ny komponent i modellen för att estimera risken med automatisering. Studien skapar även förståelse för att kommunikation kommer vara av stor vikt för revisionsbyråer om de vill behålla sin tillförlitlighet när revisionsprocessen blir mer automatiserad. 

    Förslag till fortsatt forskning: Vår studie fokuserar endast på revisorer, därför är ett förslag på framtida forskning att fokusera på andra parter som också påverkas av automatiseringen av revisionsprocessen. Andra förslag på vidare forskning är att jämföra stora och små företag för att se vilka som enklast implementerar ny teknik och att studera förändringen i efterfrågan på kunskapen hos nyanställda till följd av att mer ny teknik implementeras. 

  • 199.
    Brunstedt, Daniella
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lindqvist, Natalie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kommunikation och medarbetarinvolverandes inverkan på medarbetare under en omorganisation: En fallstudie av Polismyndigheten Region Nord2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to improve our understanding on how communication and employee involvement affect employees' attitude towards an organizational change.

    Method: Our research approach is qualitative. The empirical data was collected through semi structured interviews conducted at Polismyndigheten Region Nord, which is currently undergoing an organizational change. We used our own model, based on previews researched, to analyse the data.                   

    Conclusions: The lack of good communication and low employee involvement leads to employees’ developing a negative or indifferent attitude towards an organizational change. Communication is the strongest factor do to the fact that good communication is essential for making employees’ feel involved in the changing process. Our study also shows a connection between a negative attitude towards an organizational change, and employees’ being against change in general.

    Contribution of the thesis: Provide a greater understanding for which factors that influence employees’ to oppose an organizational change, as well as which impact communication and employee involvement have on employees' attitudes towards an organizational change.

    Suggestion for future research:           Our conclusion based on this study, is that poor communication makes employee’s feel that they are not involved in the change process, which leads to a lack of confidence for the organisation and a resistance for the organizational change. Our suggestion for future research is therefor to test our new model to see if our conclusions are transferable to other organizations undergoing a change process.

  • 200.
    Brunåker, Svante
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gaddefors, Johan
    Kurvinen, Jaana
    University of Gävle, Faculty of Education and Business Studies, Department of Humanities.
    Mickelsson, Kerstin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nyström, Harry
    Söderhäll, Bengt
    University of Gävle, Faculty of Education and Business Studies, Department of Educational sciences.
    Vilhelmson, Pär
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Trading wor(l)ds: rapport från RENT en forskningskonferens2005Report (Other academic)
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