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  • 251.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Johnsson, Holger
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Larsson, Peter
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Markensten, Hampus
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Wallin, Mats
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Development of cost effective nitrogen management strategies: Scenario evaluation with the DSS FyrisCOST2011Conference paper (Refereed)
  • 252.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Johnsson, Holger
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Markensten, Hampus
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Larsson, Peter
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Wallin, Mats
    Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Development of cost effective nitrogen management strategies: Scenario evaluation with the DSS FyrisCOST2012Conference paper (Refereed)
  • 253.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Johnsson, Holger
    Swedish University of Agricultural Sciences.
    Markensten, Hampus
    Swedish University of Agricultural Sciences.
    Persson, Kristian
    Swedish University of Agricultural Sciences.
    Larsson, Peter
    Swedish University of Agricultural Sciences.
    The comparative cost efficiency of three buffer zone programs to reduce phosphorus losses in a small Swedish catchment2013Conference paper (Refereed)
  • 254.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Johnsson, Holger
    Swedish University of Agricultural Sciences.
    Persson, Kristian
    Swedish University of Agricultural Sciences.
    Markensten, Hampus
    Swedish University of Agricultural Sciences.
    Larsson, Peter
    Swedish University of Agricultural Sciences.
    The comparative cost efficiency of three buffer zone programs to reduce phosphorus losses in a small Swedish catchment2013Conference paper (Refereed)
  • 255.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Kreuger, Jenny
    Swedish University of Agricultural Sciences.
    Surry, Yves
    Swedish University of Agricultural Sciences.
    Zehaie, Ficre
    Swedish University of Agricultural Sciences.
    Jarvis, Nick
    Swedish University of Agricultural Sciences.
    Evaluating the Environmental and Economic Impact of Taxes on Pesticides: Case Study of a Tax on Toxicity2011Conference paper (Refereed)
    Abstract [en]

    Regulation of pesticides has often followed a command and control approach. However, economic instruments allow for environmental goals to be used for targeting as well as provide users (farmers) with flexibility in their response. The primary environmental effects of concern from the use of plant pesticides are related to the toxic effects on non-targeted organisms in environmental media. This paper describes a methodology for ex ante evaluation of policy alternatives for reducing the impact on the aquatic environment from pesticide use.

    The proposed methodology consists of several components. It uses the Pesticide Toxicity Index (PTI) for defining an environmental goal and for evaluation of the environmental effect of policy alternatives, a field based model MACRO-DB for describing the impact of crop management programs and agricultural land use on concentrations of active compounds from pesticide use and the use of economic modelling to determine the effect on farm income from alternative tax schemes. The paper presents an application of this method using empirical data from a small agricultural catchment in Southern Sweden and compares the economic and environmental effects of a differentiated tax on the most toxic class of pesticides and a flat tax on all pesticides. On average the costs of reducing environmental impacts by one unit of PTI were estimated to be €1 009 for the flat tax and €71,5 for the differentiated tax.

  • 256.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Meacham, Megan
    Comparative analysis of transaction costs for three alternative programs to reduce the discharge of nutrients to the Baltic Sea from wastewater treatment plants2011Report (Other academic)
  • 257.
    Collentine, Dennis
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Zehaie, Ficre
    Swedish University of Agricultural Sciences.
    Surry, Yves
    Swedish University of Agricultural Sciences.
    Kreuger, Jenny
    Swedish University of Agricultural Sciences.
    Jarvis, Nick
    Swedish University of Agricultural Sciences.
    Evaluating the Environmental and Economic Impact of Taxes on Pesticides: Case Study of a Tax on Toxicity2010Report (Other academic)
  • 258.
    Cozonac, Eugeniu
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Asfaw Tilahun, Senait
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Managing Challenges in Social Enterprises: The Case of Sweden2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: There is a growing body of literature that recognizes the importance of Social Enterprises (SE) to improve the welfare of society. Few empirical studies have attempted to investigate what are the challenges SEs face and how they manage them. A number of researchers have reported that SEs often have a negative connotation. The aim of this study is to investigate challenges social enterprises face in Sweden.Method: The study adopted a Qualitative approach. Primary data is gathered by interviewing 10 managers of social enterprise from 5 different SEs in Sweden. The interview was made in three different locations, Gävle, Uppsala and Tierp. De-coding the qualitative research data through content analysis, an interpretive analysis was used classifying the data concerning responses by highlighting important messages.Findings and Conclusion: SEs face diverse challenges: Funding, Public Image, Sales, Network and Cooperation, Governance/Structure, Leadership and Management. One of the more significant finding to emerge from this study is that, the foundations-access to finance is one of the critical challenges on which the fate of each SE depends. Most of the times, societies do not acknowledge the role of social enterprises and the values they bring to the society. From this, SEs cannot attract support of any kind. SEs lack the understanding and significance of marketing. Making people understanding SEs’s role, would provide them with a positive public image and thereafter support.Suggestions for future research: The study has a small sample size and results cannot be generalizable. A natural progression of this work is to analyse: Challenges on SEs with focus on Society, The impact of Society on SEs, Public identity of SEs and importance of Society.Contribution of the thesis: Dependency on fundraising, grants and donations are heavily connected with widespread lack of understanding the impact of SEs on society. SEs managers should apply different marketing tactics to communicate their role in welfare of the community.

  • 259.
    Crafoord, Kamila
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Larsson, Malin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Personlighetstypers betydelse för förhandlingens olika faser och strategier.: En studie baserad på Big Five2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: An essay based on the “Big Five” theory. The purpose of this essay is to examine and analyze how different personality traits relate to different phases and strategies of negotiation.

     

    Level: Final assignment for a Bachelor Degree in Business Administration 

     

    Authors: Kamila Crafoord and Malin Larsson

     

    Supervisor: Jonas Kågström 

     

    Date: 2019 – June

     

    Aim: The aim of this essay is to examine and analyze how different personality traits relate to the different phases and strategies of negotiation.

     

    Method: We have used a quantitative research method, based on a deductive approach. The data were obtained via a questionnaire, subsequently analyzed in the statistical programme “Jamovi”, using descriptive analysis, reliability analysis and factor analysis. The respondents were students of business administration at Högskolan i Gävle.

     

    Results & Conclusions: The results show that the personality traits ”openness”, “conscientiousness” and ”agreeableness” are recurrent in the pre-bargaining as well as in the bargaining phase. “Conscientiousness” is linked to distributive strategies. The traits “agreeableness” and “openness” are associated with integrative strategies. We have made new findings concerning “openness” in particular, which is prominent in both the initial phase and the negotiation phase.

     

    Contribution of the thesis: The study shows that certain personality types have a greater penetration power in different phases of negotiation. This knowledge can be useful, for example when putting together a negotiation team, where a dividing up of negotiators can be done based on the negotiation phases. Thus, the individual strengths of the team are used in the best possible way. The study has not been conducted in a specific line of business, and the results may be used in many situations where negotiations take place.

     

    Suggestions for future research: The number of respondents in this study is limited. We believe that a more comprehensive study could contribute to a more in-depth knowledge concerning different lines of trade. In order to contribute to new knowledge of negotiation and its phases, it would be fruitful to compare senior negotiators to less experienced ones (students) within the field of Business Economics. It would also be interesting to stage negotiations with a group of participants, and compare their self-assessed views through a BFI-44 to the actual measured results of the negotiations.

     

    Keywords: “negotiation”, “negotiation phases”, “initial phase”, “pre negotiation”, “bargaining phase”, “distributive”, “integrative”, “The Big Five”, “personality traits”, “individual differences”.

     

  • 260.
    Crawford, Oliver
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Neuman, Leo
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Organisatoriska lärandeparadoxer: Hur ledare kan hantera organisatoriska lärandeparadoxer samt bidra till organisationens dynamiska förmåga2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Paradoxes of Organizational Learning- How managers can maneuver organizational paradoxes of learning and further contribute to the organizations dynamic capability.

    Level: Final assignment for bachelor’s Degree in business administration

    Author: Leo Neuman and Oliver Crawford

    Supervisor: Tomas Källquist

    Date: 2018 – January

    Aim: Previous research points out that today's organizations are faced with several paradoxes, i.e. conflicting demands that are both recurrent and lasting over time. It has therefore become vital for leaders to be able to handle these opposite pairs simultaneously by thinking both / and instead of either / or. Furthermore, some researchers have found that successful management of paradoxes seems to favor the organization's dynamic capabilities, which are the organizational processes, routines and skills that give leaders the ability to respond quickly and efficiently in fast-changing environments. The purpose of the study is to increase understanding of how leaders can handle organizational learning paradoxes and contribute to the organization's dynamic capability.

    Method: The study assumes a hermeneutical and social constructivist perspective. The research effort is abductive and the research method qualitatively using unstructured and semi-structured interviews. The data collection and analysis of the study has been inspired by tools in grounded theory.

    Result & Conclusions: The study suggests that the importance of communication permeates all forms of organizational learning and that participation contributes to the organizations dynamic capability.

    Suggestions for future research: For further research, we propose that the link between communication and participation be investigated as there may be potential synergies.

    Contribution of the thesis: From a theoretical perspective, this study contributes to identifying a broader relevance of communication in the management of organizational learning paradoxes and the importance of participation in the development of the organization's dynamic capability. From a practical perspective, the study can help leaders and other banking professionals, or other dynamic industries consider the importance of communication for all forms of organizational learning, and value participation as a contributing factor to the organization's dynamic capability.

    Key words: Organizational learning paradoxes, the organization's dynamic capability, leadership, communication, participation.

  • 261.
    Dage, Hannah
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Slydal Thomassen, Sandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Faktorer för långsiktiga relationer med hyresgäster: En jämförande studie mellan kommunala och privata bostadsföretag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Factors for long-term relationships with tenants - A comparative study between municipal and private housing companies

    Level: Final assignment for Bachelor Degree in Business Administration

    Authors: Hannah Dage, Sandra Slydal Thomassen

    Supervisor: Akmal Hyder

    Date: 2015 - May

    Aim: The purpose of this study is to compare municipal and private housing companies in their work with trust, commitment and customer satisfaction to create long-term relationships with tenants.

    Method: The study has involved a qualitative approach. Semi-structured interviews were conducted with ten respondents from various municipal and private housing companies in eastern central Sweden and one respondent from the tenant association to collect data. The collected data is then presented, analyzed and compared with relationship marketing for drawing conclusions.

    Result & Conclusions: It has emerged that the housing companies work with trust and commitment to achieve customer satisfaction and build relationships. It shows that there are more similarities than differences in the municipal and private housing companies' work with tenants. It also has emerged that none of these companies specifically works to establish long-term relationships with its tenants.

    Suggestions for future research: The study has revealed that participating housing companies doesn’t works specifically to build long-term relationships with its tenants. We therefore propose a further study to investigate whether the theory overestimates the relationships between trust, commitment and customer satisfaction to achieve long-term relationships. By applying the study to other housing markets, alternatively other service markets one could see if relationship marketing is as relevant as the theory shows.

    Contribution of the thesis: This study has contributed to research on relationships in the housing industry by showing there are more similarities than differences between municipal and private housing companies. The study has shown that the municipal and private housing companies is similar in their work with tenants. It also concludes that the factors trust, commitment and customer satisfaction play a significant role in housing companies to create relationships with tenants.

    Key words: Commitment, trust, customer satisfaction, long-term relationships

  • 262.
    Daher, Mariam
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hamid, Peri
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Etiska fonder: bara en tunn fernissa av etik.2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Etiska fonder: bara en tunn fernissa av etik.

     

    Nivå: C-uppsats i ämnet företagsekonomi

     

    Författare: Peri Hamid & Mariam Daher

     

    Handledare: Stig Sörling

     

    Datum: 2011 – juni

     

    Syfte: Syftet med studien är att belysa hur fondföretag arbetar med etiska fonder. Det vill säga, beskriva och analysera hur företag väljs ut, samt vilka företagsfonder som faktiskt får klassas som etiska. Vidare ämnar studien diskutera problematiken kring det valda området.

     

    Metod: I detta arbete har vi valt att genomföra en kvalitativ för att generera en djupgående information om hur fondförvaltare arbetar med etiska fonder. Vi har valt att genomföra intervjuer med två representanter från fondbolag som erbjuder sina kunder etiska fonder för att kunna besvara uppsatsens frågor. Den information vi samlat in ligger till grund för vår analys och slutsats. Följaktligen tjänar de insamlade redan befintliga teorier ett jämförande syfte mot vår empiri.

     

    Resultat & slutsats: Efter genomförandet av studien  kom vi fram till att fondbolagen har olika kriterier gällande vad som kan anses eller utmärka en etisk fond vilket leder till att även urvalsprocessen och uppföljningsprocessen ser annorlunda ut från fondbolag till fondbolag. Dessa skillnader kan skapa förvirring hos konsumenter om vad ett etiskfond är.

     

     

    Förslag till fortsatt forskning: Denna studie gav oss insyn i hur fondbolag arbetar med granskningen av de etiska fonderna och problematiken  kring ämnet, vi ville ta reda på hur granskningen utförts på den Svenska marknaden. Ett förslag till fortsatt forskning skulle kunna vara att bredda perspektivet och utföra en studie som omfattar den internationella fondmarknaden.

     

    Uppsatsens bidrag: Vi anser att uppsatsen har bidragit till att tydliggöra hur fondförvaltare arbetar med etiska fonder.

     

    Nyckelord: Etik, Etiska fonder, fondförvaltare, CSR, SRI.

     

  • 263.
    Dahlberg, Mattias
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Belin, Petra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Byrårotation i Sverige – För eller emot?2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Titel: Byrårotation i Sverige – För eller emot? En studie av intressegruppers ståndpunkter till EU-kommissionen förslag om obligatorisk rotation av revisionsbyråer

    Nivå: D-uppsats i ämnet företagsekonomi

    Författare: Mattias Dahlberg, Petra Belin

    Handledare: Arne Fagerström

    Datum: 2012/08

    Syfte: Enligt ett nytt förslag från EU så skall börsnoterade bolag tvingas byta revisionsbyrå efter ett antal år av sammanhängande uppdrag. Förslaget om den nya förordningen syftar till att återupprätta ett förtroende för revisionsbranschen efter de senaste revisionsskandalerna i samband med den finansiella krisen. EU-förslaget kommer dock medföra en hel del förändringar för de länder som implementerar förordningen.

    Denna studie har haft till syfte att utreda olika intressegruppers ståndpunkt till EU-förslaget om byrårotation. Målet är att forskningen skall bidra till en djupare förståelse för debatten i Sverige avseende byrårotation och därmed användas som beslutsunderlag i processen att framarbeta en enhetlig ståndpunk för Sveriges ställningstagande till EU-förslaget. Forskningsfrågan som denna studie har haft för avsikt att besvara lyder:

    Vilken ståndpunkt antar olika intressegrupper till införandet av byrårotation enligt de rekommendationer som föreslås i ”EU-förslaget om revision”?

    Metod: EU-förslaget om byrårotation har behandlats nationellt av Justitiedepartementet. Departementet har sänt förslaget på remiss till olika intresseorganisationer i samhället varvid de erhållna svaren utgjort den huvudsakliga källan för datainsamling. Remissvaren kategoriserades enligt kvoturvalsmetoden. Vidare så tillämpades en kvalitativ textanalys vid både insamlandet och analysen av den information som intressenterna presenterat i sina remissyttranden. Resultaten, dvs. intressegruppernas ståndpunkt, presenterades för respektive grupp men även individuellt för respektive organisation/förening.

    Resultat & slutsats: Resultaten från studien visar att åsikten om lagstadgad byrårotation är splittrad mellan olika intressegrupper i det svenska samhället. Företrädare för revisionsbyråer (producenter) och företagsledare (näringslivet) intar en negativ inställning gentemot förslaget medan banker och brukare (nyttjare av finansiella rapporter) intar en tvivlande och neutral ställning till förslaget. En intressant iakttagelse är att majoriteten av organisationer och föreningar är skeptiska till att införa byrårotation baserat på erfarenheter från ett enda land, Italien.

    Förslag till fortsattforskning: EU-kommissionen har i samband med sitt EU-förslag om byrårotation genomfört en konsekvensanalys av erfarenheterna från Italien. Denna uppsats har endast behandlat konsekvensanalysen utifrån de synpunkter och reflektioner som framkommit från remissyttrandena. Det vore intressant att utföra en djupare studie av erfarenheterna i Italien med utgångspunkt från EU-kommissionens rapport. Från denna studie har det framkommit att både organisationer som är positiva respektive negativa till EU-förslaget har hänvisat till Italien. Vidare bör detta jämföras med erfarenheterna från Nederländerna som nyligen infört byrårotation.

    Uppsatsens bidrag: Denna studie har sammanställt intresseorganisationers ståndpunkt till byrårotation och därmed bidragit till en ökad förståelse för diskursen. Förhoppningsvis kan studien användas vid beredande av ärendet på nationell nivå eller till att nyansera debatten ytterligare och ge förslag på nya infallsvinklar.

    Nyckelord: Byrårotation, EU-förslag, Grönboken, remissyttrande

  • 264.
    Dahlbäck Pettersson, Sarah
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Larsson, Sigrid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Värdeskapande inom kommunala projekt: En tillämpning av Public Value Management på kommunala samhällsutvecklingsprojekt2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to increase the understanding of how value creation in municipal projects can be influenced by Public Value Management. A qualitative approach and semistructured interviews was used during the study. Our study indicates that the public value that is created through municipal project does show signs of Public Value Management despite the dact that the project leaders are not familiar with the term. The conclusion is that Public Value Management does not seem to be a prerequisite for the creation of public value. Although, it may very well contribute with positive infulences to the process of value creation.

  • 265.
    Dahlgren, Magnus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Saez Toro, Pia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter2015Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.

    Method: A survey was conducted among 232 certified accountants in Sweden. The questionnaire consisted of measuring instruments that measured accounting firms ethical climate, client relationship and client identification. The result was analysed with well established statistical methods.

    Result and conclusions: The result of the thesis showed that a weak ethical climate is associated with a stronger relationship orientation of the client relationship. The result showed that a stronger relationship orientation to their clients have a negative impact on auditor objectivity. The conclusion of the thesis is that the ethical climate affects the auditors relationship to their clients, a relationship that also has an negative impact on their objectivity.

    Suggestions for future research: Considering that the thesis only examines the ethical climates impact it can be of interest to investigate other underlying factors that affects auditors relationship approach and objectivity.

    Contribution of the thesis: The present study leave unique contribution to two research fields. The first is the demonstration of a relationship between ethical climate in audit firms and auditors' objectivity. Prior to this study, there is no study that used systematic measurement instruments in investigating the connection between ethical climate and the auditors' objectivity. The second is the demonstration of a relationship between ethical climate and the auditors' choice of approach to his clients.

  • 266.
    Dahlin, Angelica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lindau, Sofia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nätmäklare - flipp eller flopp?! 2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att öka kunskapen om nätmäklarbranschen och dess position på marknaden. Allt fler använder Internet i sitt dagliga liv, men är kunderna beredda att använda nätmäklare till att sälja sina bostäder? Vi vill ta reda på hur lönsamma dessa företag är. Finns det potential för ekonomisk utveckling eller visar årsredovisningarna att situationen har stagnerat eller rent av utvecklats negativt? Är nätmäklarna ett så stort hot mot de traditionella mäklarna som de gärna vill framställa sig?

    Metod:

    Vi har valt att analysera nätmäklarföretag genom att titta i deras årsredovisningar för år 2007 och år 2008. Årsredovisningarna fick vi fram via databasen Retriever, där alla årsredovisningar från svenska aktiebolag finns registrerade. Vi har analyserat årsredovisningarna utifrån olika relevanta nyckeltal för att på så sätt se hur lönsamma företagen är. Vi har även analyserat och jämfört företagen med varandra för att ta reda på vilket av de företag vi analyserat som är mest lönsamt.

    Resultat & slutsats:

    Resultatet visar att nätmäklarna i dagsläget inte utgör något hot mot de traditionella fastighetsmäklarna. Endast ett företag gick med vinst år 2007, och år 2008 gick alla företag vi analyserat med förlust. Det som är särskilt anmärkningsvärt är att de två företag som framställs i media som de största och mest framgångsrika, Hemverket och Hem On Line är de företag som visar de största förlusterna.

    Förslag till fortsatt forskning:

    Alla nätmäklare vill vara det självklara förstahandsvalet och därför anser vi att det behövs fler undersökningar om vad privatpersoner vill att tjänsten skall inkludera när de anlitar en nätmäklare, och vad de kan tänka sig att göra på egen hand.

    Uppsatsens bidrag:

    Den här uppsatsen anser vi har bidragit med att tala om hur bra det egentligen går för nätmäklare idag. Bland traditionella fastighetsmäklare finns det många rykten om nätmäklare, men det är egentligen ingen som riktigt vet hur bra eller hur dåliga de faktiskt är. Denna undersökning kan användas till att öka kunskapen om nätmäklarföretagens ekonomiska läge framförallt för de traditionella mäklarna som är deras största konkurrenter, för att på så sätt utforma en strategi om de skulle visa sig bli ett större hot i framtiden.

    Nyckelord:

    Nätmäklare, Traditionella fastighetsmäklare, Mäklare, Nyckeltal, Omsättning, Lönsamhet, Företagsanalys.

  • 267.
    Dahlström, Andreas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Högskolan i Gävle.
    Steneryd, Lars
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Högskolan i Gävle.
    En studie av samspel inom säljcoaching2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: An analysis of the interaction of sales coaching from a business administrative perspective

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Andreas Dahlström & Lars Steneryd

    Supervisor: Lars-Johan Åge

    Date: 2013-06

    Aim: Sales coaching is today a well-known concept and an important tool available when it comes to improving sales performance, maximizing productivity and accomplishing increased profitability. This paper aims to illuminatethe interaction between the sales coach and the person who gets sales coachedwith regard of the three constructs of sales coaching – feedback, the coach as a role-model and trust.

    Method: A qualitative deductive method with a hermeneutic approach where analysis of empirical data is interlocked with theory and aims to create prerequisites for understanding the interaction of sales coaching. Empirical data is collected with the help of seven interviews which has been performed with assistance from a company that are selling services, the real estate agency Fastighetsbyrån.After the data has been collected and transcribed, a fitting method of analysis has been chosen on the basis of the aim of our paper.

    Results and conclusions: The study shows that feedback need the right presentation, right frequency (how often it is given), at the right moment and by the right person, regardless if the feedback pertains to heighten an achievement (positive feedback) or to change a behaviour (negative feedback). The importance of listening before sending feedback is exclusive for this study, as well as an open mind for different personalities and preferences.In summary, the paper suggests that a sales coach should presuppose an adaptive approach to encounter different personalities in a sales coaching process, since the things that works for one human being could hamper another.

    Suggestions for future research: The area of research can be expanded to applicate a larger number of companies in the same line of business, since this could create a general picture of sales coaching within a whole line of business. To further illuminate the interaction with the focus of different line of business with companies that sell services, could add further understanding of how sales coaching can be conducted. Another suggestion for future research is a study that focuses on companies that use selective sales coaching – focus on salespeople who need a bigger share of sales coaching than others in the same company.

    Contribution of the thesis: The paper contributes with additional knowledge and understanding of the interaction within the tool of sales coaching. Our hope is that sales coaches and salespeople within different line of business will be able to take part of the paper, to better utilize the ability of salespeople within a company.

  • 268.
    Dahlström, Angelina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ekqvist, Alexander
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hållbarhetsrevosion: Hur påverkas revisionsbyråerna?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Hållbarhetsrevision – hur påverkas revisionsbyråerna?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Angelina Dahlström, Alexander EkqvistHandledare: Arne FagerströmDatum: 2013 – januariSyfte: Företag behöver idag visa allmänheten att de arbetar med hållbarhetsfrågor och denna information behöver också oberoende granskas. Syftet med denna uppsats är att undersöka hur en förändrad efterfrågan av information från intressenter har förändrat revisorns arbetsuppgifter och revisionsbyråernas utbud av tjänster, samt hur revisionsbyråerna ser på den framtida utvecklingen av revisions roll och deras erbjudna tjänster. Har revisorns roll förändrats i samband med uppkomsten av hållbarhetsrevision? Hur hanterar revisorerna och revisionsbyråerna den nya efterfrågan av hållbarhetsrevision? Hur ser revisonsbyråerna på den framtida utvecklingen inom hållbarhetsrevision?Metod: Uppsatsen utgår från ett företagsekonomiskt perspektiv. All empirisk data har samlats in genom kvalitativ metodik. Halvstrukturerade intervjuer både på plats och via telefon har utförts. Den empiriska datan har analyserats med hjälp av den teoretiska referensramen. Empirin, analysen och slutsatserna är indelade utifrån uppsatsen frågeställningar i syfte att göra det extra tydligt för läsaren.Resultat & slutsatser: Högre krav ställs idag på revisionsbyråerna än vad det gjordes för 20 år sedan. Kraven på revisorns kompetens har ökat, vilket har medfört att revisorn specialiserar sig i större utsträckning och revisionsbyråerna anpassar sina organisationer för att anpassa sig till de nya kraven. Efterfrågan av hållbarhetsrevision förväntas öka i framtiden på grund av normativa och mimetiska krav, vilket troligtvis inte skulle medföra lika stark accountability och därmed trovärdighet i hållbarhetsrevisionen, som det skulle göra om det härstammade från tvingande institutionella krav. Det är möjligt att hållbarhetsinformation i framtiden redovisas genom Integrated Reporting som tros vara nästa stora fokus inom revision.Förslag till framtida forskning: Det skulle vara intressant att göra samma studie om tio år och se om Integrated Reporting har kommit till Sverige och hur det har påverkat revisionens omfattning.Uppsatsens bidrag: Uppsatsen kan möjligen användas i motiverande syfte för ett framtida lagkrav på att företag ska upprätta hållbarhetsredovisningar och få dem reviderade.Nyckelord: Revisor, Hållbarhetsredovisning, Hållbarhetsrevision, Revision, CSR.

  • 269.
    Dahlström, Viktor
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Danielsson, Robin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Levererar Big-4 en högre revisionskvalitet jämfört med Non-Big 4?: En kvantitativ studie som jämför större och mindre revisionsbolags revisionskvalitet relaterat till revisionsarvodet2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Big audit firms have long been associated with higher audit quality, compared to smaller audit firms. Recent studies suggest that the higher audit fees from bigger audit firm is affected by market misuse rather than better audit quality. This study provides new empirical evidence between the comparison of big vs small audit firm, where audit fees are used as proxy for audit quality. Furthermore, this study investigates different litigation environment that could affect audit quality.

     

    Method: This study uses an quantitative based method with an positivist, deductive approach, were earlier studies have had an impact on our hypotheses. Financial information from 2518 companies has been collected from Thomson Reuters Datastream.

     

    Result & Conclusions: This study's result provides significant differences of audit quality between big and small audit firms in different risk environments. For this study, the audit quality relationship between big and small audit firms are equivalent for the European countries while audit quality between big and small audit firms in the US differ significantly.

     

    Contribution of the thesis: This study leaves two contributions to the extent audit literature, in terms of empirical evidence of audit quality between big and small audit firms and unique research results of audit quality in different litigation environments. Furthermore, the results of this study creates incentives for practitioners to review the audit market for self interests and answer legal setters concerns about unbalanced audit markets.

     

    Suggestions for future research: The study has been carried out without consideration of qualitative factors that may affect audit quality. It’s opening a space for comparative studies with an qualitative approach. It is also possible to expand the number of stock exchanges for a country or expand the number of countries in different risk environments.

  • 270.
    Dalnor Lindström, Ulrica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tjernell, Carin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hushålls efterfrågan på specifika bostadsrättsattribut2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to try to distinguish a relationship between household socio-economic factors and the demand for specific housing attributes. Our question is: Is there a connection between the specific attributes requested by households and its socio-economic factors? Our hope is to at least get an indication of what different types of households demand.Method: This study is based on information of tenant-owner flats sales made in Gävle in 2008 as well as socio-economic information of those households who bought these flats. In order to estimate demand for a specific housing attribute a two-step method is used. In a first step the implicit marginal prices of housing attributes are revealed by the hedonic method. These marginal rates are used in a second step to reveal the specific household demand for individual housing attributes. The calculations are made in the statistical program EViews.Result & Conclusions: The result shows that some housing attributes can be linked with household socio-economic factors. The result shows a clear but very weak pattern of demand in the market, despite that the price structure in the same market is extremely remarkable. We note that the prices of housing attributes are very clear while the consumption of the same attributes is unclear.Suggestions for future research: It would be interesting to compare the results of this type of study with rental markets rent-model and see if it is based on the same valuation of the dwelling attributes that household’s demand. Another proposal is to estimate the actual housing costs for all of the households in the data and use disposable income rather than actual income in the demand function.Contribution of the thesis: The study has revealed how to estimate and identify household demand for specific housing attributes. In addition, the problem of endogeneity has been treated with instrument variables and a separation of the data set into four submarkets.

  • 271.
    Damberg Larsson, Malin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Östlund, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ekologiskt som ekologiskt?: En kvantitativ studie av eco-label effekten utifrån de tre hållbarhetsaspekterna2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Ekologiskt som ekologiskt? – En kvantitativ studie av eko-label effekten ur de tre hållbarhetsaspekterna.

    Nivå: C-uppsats i ämnet företagsekonomi: Examensarbete i företagsekonomi C 15hp

    Författare: Malin Damberg Larsson och Anna Östlund

    Handledare: Dr. Jonas Kågström

    Datum: 2015 MAJ

    Syfte: Syftet med studien är att mäta om magnituden på eko-label effekten skiljer sig utifrån vilken del av de tre hållbarhetsaspekterna (miljö, social, ekonomisk) produkten fokuserar på. Genom vår studie vill vi bidra med en inblick i hur eko-label effekten påverkar synen på ekologiska produkter utifrån de olika aspekterna.

    Metod: I studien genomfördes ett experiment med 117 deltagare som var uppdelade i tre olika grupper. Deltagarna fick smaka på två vanliga vindruvor men där en benämndes som ekologisk. De tre grupperna skilde sig åt genom att den ”ekologiska” vindruvan påstods rikta sig mot antingen social-, ekonomisk- eller miljö/ekologisk hållbarhet. Detta för att se om eco-label effekten var starkare i någon av de tre betingelserna.

    Resultat & slutsats: Resultatet visar att konsumenter tenderar att glorifiera ekologiska produkter. Det går också att se att redan ekopositiva konsumenter som möts av en rikta marknadsföring mot eko- och miljö tenderar att glorifiera ekologiska produkter mer jämfört med de andra betingelserna.

    Förslag till fortsatt forskning: Författarna efterlyser vidare forskning som vill inrikta sig mot en äldre målgrupp och dess syn och uppfattning på ekologiska produkter.

    Uppsatsens bidrag: Uppsatsens bidrag består av att både bekräfta delar av tidigare studier som visat på en glorifiering av ekologiska produkter samt belysa vikten av tanken om de hälsofördelar de ekologiska produkterna anses ha bland konsumenterna. Rent praktiskt bidrar uppsatsen till kunskap kring vikten av att i sin marknadsföring belysa miljöaspekter.

  • 272.
    Daniels, Eric
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Persson, Mikael
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Personalomsättning i säljande organisationer: En kvalitativ studie om chefens roll utifrån dimensioner av person-environment fit och role stress2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to highlight the manager’s role related to turnover within a selling organization, by dimensions of person-environment fit and role stress.

     

    Method: A qualitative method has been used, based on the aim of this study. Data has been collected through semi structured interviews. The empirical data has been analyzed and presented using the well-grounded theory.

     

    Result & Conclusions: This study shows the managers understanding of the importance to hire people which fit both the job and the organization. They mainly hire people based on their personality and how they fit within the group. However, their vision is different regarding the role overload and stress. Managers have a hard time to draw a line between the private life and work.

     

    Suggestions for future research: An interesting starting-point for future research could be to compare if the managers perception of our dimensions is consistent with the perceptions of the employees.

     

    Contribution of the thesis: This study highlights dimensions, which have a significant relation to employee turnover. Our contribution is the manager’s perspective of these dimensions, compared to prior research, which has the employee’s perspective.

     

    Key words: Employee turnover, person-job fit, person-organization fit, role overload.

  • 273.
    Danielsson, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sundberg, Sofie
    What influences auditors to disclose key audit matters: An investigation on what audit characteristics matters in the disclosure of key audit matters2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to investigate what influences the number of key audit matters (KAM) disclosed by the auditor and to provide more empirical knowledge to the existing literature on KAM.

     

    Method: The study is based on the positivistic research philosophy and has a deductive approach. For the empirical data, a quantitative approach has been used with acquired secondary data collected from the database Retriever Business as well as annual reports. The population in the study consists of 313 companies listed on the Swedish stock exchange, where the final selection was 296 companies. Data has been analyzed with descriptive statistics and by using the statistical program SPSS via a correlation analysis and finally a multiple regression analysis.

     

    Result & Conclusions: The study found that gender does not have a significant effect on the number of disclosed KAM. However, evidence was found that there are dissimilarities between the number of KAM and audit firms, Further, a positive relationship was discovered between audit fee and the number of disclosed KAM.

     

    Contribution of the study: The practical contribution of the study provides knowledge to standard setters and regulators to understand more detailed what audit characteristics influence the disclosed number of KAM in the audit report. The theoretical contribution is based on the previous research regarding KAM but adding the variable gender of the auditor, in a Swedish environment.

     

    Suggestions for future research: One limitation in this study is the time frame that extends over a one-year period. The implementation of KAM is relatively new and one suggestion for continued research is to conduct a longitudinal study, investigating a longer period of time.

  • 274.
    Danielsson, Rebecka
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Modéen, Karin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Jämställdhet i små kunskapsföretag: en studie om ledarskapets betydelse för social hållbarhet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med studien är att få en ökad förståelse för ledarskapets betydelse för social hållbarhet i form av jämställdhet i små kunskapsföretag.

     

    Metod: Studien utgår från en kvalitativ metod och har genomförts genom tio semistrukturerade intervjuer med ledare och medarbetare på tre små kunskapsföretag inom den företagsfrämjande sektorn.

     

    Resultat & slutsats: Resultatet visar att ledarskapet är av stor betydelse för ett framgångsrikt arbete med jämställdhet som en del av social hållbarhet. Studien identifierar en modell för hållbart ledarskap för jämställdhet och påtalar ett behov av ett mer systematiserat arbete för kvalitativ jämställdhet.

     

    Examensarbetets bidrag: Vi har identifierat områden i det hållbara ledaskapet som vi uppfattar har stor betydelse för ledarens framgång i hållbarhets- och jämställdhetsarbete med fokus på organisation och ledarskap. Detta har bidragit till att utveckla en teoretisk modell av företagens jämställdhetsarbete. Vi menar att små kunskapsföretag kan tillämpa modellen för att leda och utveckla det kvalitativa jämställdhetsarbetet till att bli organisationsövergripande, samt ha den som grund för att skapa och behålla en inkluderande arbetsplatskultur med regelbunden och systematisk uppföljning.  

     

    Förslag till fortsatt forskning: Studien visar att det finns behov av fortsatt forskning som studerar hur modellen kan implementeras och verifieras i små kunskapsföretag. Det finns även behov av ytterligare studier av hur det kvalitativa jämställdhetsarbetet kan utvecklas till att skapa jämställt hållbara organisationer över tid. Ytterligare förslag till fler studier är att mer detaljerat definiera varje element av hållbart ledarskap som vi identifierat samt studera hur ledare bäst kan utveckla dessa element.

  • 275.
    Danko Gissleholm, Stefan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ronzier-Joly, Axelle
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Underhåll planerat eller inte?: en studie av bostadsrättsföreningars syn på underhållsplanering2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACTTitle: Maintenance plans Level: Thesis in the subject of business Author: Axelle Rozier-Joly, Stefan Danko Supervisor: Jonas Kågström Date: 2012– 05Aim: We have written our thesis in collaboration with Riksbyggen in Gävle. Riksbyggen has helped us by providing materials for our research. In this paper, we have investigated similarities and differences between three housing cooperatives with a maintenance plan and three housing cooperatives without a maintenance plan.Method: Using our questionnaire as a guideline, we interviewed a representative from six different housing associations. For the theory part, we selected six scientific papers. In order to reach a conclusion, we analyzed the interviews separately. We then compared the interviews against one another and finally applied the theory to our findings. We analyzed the interviews in three steps; 1. Maintenance Planning, 2. Finance, 3. Management of the Property.Result & Conclusions: Following the analysis, we concluded that the amount of money available to the housing association should equal the maintenance fund. Where this is not the case, housing associations will have problems performing the scheduled maintenance which can lead to a foreclosure sale of the property. Regardless of the building’s appearance, its location and the nature of the ownership, it needs to have a maintenance plan. We also believe that a maintenance plan should be designed by someone who has knowledge and experience in this field. The maintenance plan must be professionally developed. Without a maintenance plan, it will be difficult to plan the housing association´s deposits to be made annually to cope with future maintenance needs. The Maintenance Fund should be used only for scheduled maintenance and not for repairs. Using the Maintenance Fund for repair will not leave enough money for planned future maintenance. Housing associations elaborate maintenance plans in order to evenly spread out the costs over a long period of time. The aim is also to avoid high costs. Therefore housing associations should have a professional maintenance plan for a safe future and for a more stable economy.Suggestions for future research: During our research, we have encountered some problems. The hardest thing was to find scientific articles on our subject as there are unfortunately not so many articles about housing associations in Sweden. Another problem we came across was to describe the actual definition of a maintenance plan. There are no official limits on what constitutes a maintenance plan.Contribution of the thesis: This research is important to all parties involved which include: property management companies, housing associations, banks, insurance companies and real estate agents.Key words: Tenant ownership Maintenance plan Condominium ownership Facility Co-operative flat Cooperative ownership Maintenance Schedule

  • 276.
    Dannebrant, Anna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Karlsson, Terese
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ständiga förbättringar i offentlig sektor: En studie kring att skapa kundvärde genom medarbetarens delaktighet i verksamhetens processer2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Titel: Ständiga förbättringar i offentlig sektor - En studie kring att skapa kundvärde

    genom medarbetarens delaktighet i verksamhetens processer

     

    Nivå: C-uppsats i ämnet företagsekonomi

    Författare: Anna Dannebrant och Terese Karlsson

    Handledare: Stig Sörling och Tomas Källquist

    Datum: 2015 - Augusti

    Syfte: Kraven på offentliga organisationer gällande kostnadsreducering har ökat samtidigt som medborgarna kräver högre kvalité på de tjänster som erbjuds. Detta har lett till att offentliga organisationer i allt större utsträckning visat intresse för de styrkoncept som finns inom den privata sektorn. Därav fann vi det intressant att se hur man inom en offentlig organisation åstadkommer ökad effektivitet och kundnöjdhet, med hjälp av styrverktyget ständiga förbättringar. Uppsatsen syftar således till att belysa hur arbetet med ständiga förbättringar drivs inom offentliga organisationer och då särskilt genom medarbetarens delaktighet i verksamhetens processer för att åstadkomma kundvärde.

    Metod: Uppsatsen bygger på en fallstudie av en offentlig myndighet. Studien har antagit ett hermeneutiskt synsätt och är av kvalitativ art då syftet med uppsatsen är att beskriva och tolka samt skapa förståelse för arbetet med ständiga förbättringar i en offentlig organisation. Vidare har en deduktiv ansats antagits. Den teoretiska referensramen bygger till stor del på vetenskapliga artiklar. Empirisk data har samlats in genom intervjuer med chefer och medarbetare från två olika verksamhetsdelar inom den offentliga myndigheten. Tidigare forskning som vi studerat jämförs och analyseras därefter med det insamlade empiriska materialet.

    Resultat & slutsats: Vår studie indikerar att arbetet med ständiga förbättringar har sin grund i företagskulturen och medarbetarens förankring i densamma. Därav är företagskulturen avgörande för hur väl arbetet med förbättringsarbete förstås av medarbetaren och faller ut inom en offentlig organisation. Vår fallstudie indikerar att den förbättringsmetod man väljer att tillämpa har betydelse för engagemang och förståelse för arbetet med ständiga förbättringar. Vidare har framkommit att medarbetaren behöver ha förståelse för hur verksamhetens processer fungerar för att kunna utföra processen på ett likartat sätt varje gång, vilket är nödvändigt för att kunna bibehålla och utveckla ett kontinuerligt förbättringsarbete. Vidare ger studien indikationer på att återkoppling till medarbetaren i kombination med utbildning för det koncept som tillämpas är faktorer som är av betydelse för att arbetet med ständiga förbättringar ska falla väl ut inom en offentlig organisation.

    Förslag till fortsatt forskning: Studien indikerar att företagskulturen har stor påverkan gällande framgångsrik implementering av ständiga förbättringar. Därav skulle vi finna det intressant att göra en djupare analys av rådande företagskultur inom en offentlig myndighet och ta reda på hur man driver arbetet med att förändra företagskulturen.

    Uppsatsens bidrag: Studien indikerar att medarbetaren vid tillämpning av en hybridmodell tenderar att sakna insikt om att man utöver vardagsförbättringar även har möjlighet att genomföra övergripande förändringar. Vidare ger studien indikationer på att förståelsen för ett processorienterat synsätt tenderar att saknas hos medarbetaren. Slutligen är återkoppling i kombination med utbildning för det koncept som tillämpas en förutsättning för att arbetet med ständiga förbättringar ska falla väl ut inom en offentlig organisation.

    Nyckelord: Ständiga förbättringar, offentlig organisation, processer, medarbetaren och kundvärde

  • 277.
    Darush, Yazdanfar
    et al.
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Östersund, Sweden.
    Öhman, Peter
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Östersund, Sweden.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Financial crisis and SME capital structure: Swedish empirical evidence2019In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 46, no 4, p. 925-941Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to empirically examine capital structure determinants of small- and medium-sized enterprises (SMEs) during and after the global financial crisis.

    Design/methodology/approach: Statistical methods, including ordinary least squares and the generalised method of moments, were used to analyse a sample of over 40,800 Swedish SMEs operating in four industries during the 2008–2015 period.

    Findings: The results indicate that the independent variables – i.e. financial crisis, profitability, size, tangibility and industry affiliation – to various degrees explain changes in short-term debt (STD) and long-term debt (LTD) ratios. In particular, the empirical findings indicate that the sampled SMEs tended to rely more on STD and LTD during (2008–2009) than after (2010–2015) the financial crisis.

    Research limitations/implications: Due to data availability, the current study is limited to a sample of Swedish SMEs in four industries covering eight years. Further research could examine the generalisability of these findings by investigating other firms operating in other industries and other countries.

    Originality/value: This study is one of few examining determinants of short- and long-term SME debt during and after the global financial crisis, using data from a large-scale cross-sectional database.

  • 278.
    Daunfeldt, Sven-Olov
    et al.
    HUI Research; Högskolan Dalarna.
    Grek, Åsa
    Högskolan Dalarna.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna.
    Rudholm, Niklas
    HUI Research; Högskolan Dalarna.
    Betydelsen av internt genererat kapital för en långsiktigt hållbar företagstillväxt2017In: Perspektiv på kapitalförsörjning: en antologi om företagens finansiering och statens roll / [ed] Jörgen Lithander, Stockholm: Tillväxtanalys , 2017, 1, p. 31-49Chapter in book (Other academic)
    Abstract [sv]

    Ett företags expansion kan finansieras med internt genererat kapital eller med hjälp av extern finansiering. Vi undersöker här hur omsättningstillväxten och överlevnadssannolikheten påverkas av företagets internt uppbyggda kapital. Undersökningen baseras på data över alla Sveriges aktiebolag under perioden 1997–2010.

    Våra resultat indikerar att den initiala tillgången på internt uppbyggt kapital generellt sett inte är förknippad med en högre omsättningstillväxt eller ökade möjligheter att överleva på marknaden. Vi finner däremot att de företag som bygger upp interna medel innan de växer är mer sannolika att uppnå en långsiktigt hållbar tillväxt än de företag som växer innan de byggt upp ett internt kapital.

    Resultaten indikerar också att företag som har varit med om uppköp eller sammanslagningar har både högre tillväxt och bättre chanser att överleva på marknaden.

    Vi kan samtidigt konstatera att de skattade sambanden ofta är svaga trots det omfattande datamaterialet. Det tyder på att företagstillväxt i huvudsak är slumpmässig eller kan förklaras av variabler som är svåra att mäta och inkludera i kvantitativ analys. Detta bekräftas också av tidigare studier.

    Våra resultat implicerar att framtida studier bör fokusera mer på hur företagen växer än på vad som kan förklara hur mycket de växer vid en viss tidpunkt.

  • 279.
    Daunfeldt, Sven-Olov
    et al.
    HUI Research; Högskolan Dalarna, Akademin Industri och samhälle, Nationalekonomi.
    Grek, Åsa
    Högskolan Dalarna, Akademin Industri och samhälle, Nationalekonomi.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna.
    Rudholm, Niklas
    HUI Research; Högskolan Dalarna, Akademin Industri och samhälle, Nationalekonomi.
    Hur kapitalstrukturen påverkar den långsiktigt hållbara företagstillväxten2017Report (Other academic)
    Abstract [sv]

    Det antas ofta att det finns ett ”kapitalförsörjningsgap” i ekonomin på grund av asymmetrisk information, vilket leder till att efterfrågan på externt kapital är större än utbudet. De politiska beslutsfattarna vill därför ofta öka tillgången på externt riskkapital genom olika selektiva statliga stödinsatser för att få fler växande företag.

    Klassiska teorier om företagstillväxt implicerar dock att det snarare är uppbyggnaden av företagets interna resurser som är av betydelse för att förklara företagens tillväxt och möjligheter att överleva på marknaden. Många företagare vill dessutom behålla kontrollen över sitt företag och kan därmed välja att inte växa med externt kapital, trots att de har tillväxtambitioner. Om detta stämmer är politiska beslut som ökar tillgången till internt kapital av större betydelse för företagens utveckling än politiska beslut som avser att öka tillgången på externt kapital.

    I denna rapport vill vi studera hur betydelsefullt det internt uppbyggda kapitalet har varit för tillväxt och överlevnad hos aktiebolag i Sverige under perioden 1997–2010. Våra resultat indikerar att:

    • Tillgången till internt kapital kan inte förklara den observerade företagstillväxten bland aktiebolag i Sverige under perioden 1997–2010.

    • Det interna kapitalet är inte relaterat till överlevnadssannolikheten för aktiebolag i Sverige under perioden 1997–2010.

    • Företag som växer efter att de har byggt upp internt kapital har större möjligheter att i framtiden kombinera hög tillväxt med hög lönsamhet jämfört med de företag som växer innan de har byggt upp internt kapital.

    Resultaten är delvis motstridiga. De företag som bygger upp ett internt kapital och sedan väljer att expandera har en högre sannolikhet att nå en långsiktigt hållbar position för tillväxt än de företag som växer innan de har byggt upp internt kapital. Detta talar för att uppbyggnaden av internt kapital är av betydelse. Våra regressionsresultat indikerar dock att det inte finns något starkt positivt samband mellan internt uppbyggt kapital och företagens framtida omsättningstillväxt eller möjligheter att överlevna på marknaden.

    Det finns ett antal möjliga förklaringar till våra resultat. Den första förklaringen är helt enkelt att det interna kapitalet inte är av betydelse för företagens framtida tillväxt och överlevnad. Den troliga förklaringen till detta är att vid jämvikt kommer företagarna att värdesätta en expansion med internt eller externt kapital på liknande sätt. Detta implicerar att det snarare är den totala mängden riskkapital som påverkar företagens tillväxt och överlevnad, och inte huruvida kapitalet genereras internt eller externt.

    En annan tolkning är att företagarna fortfarande föredrar att växa med internt uppbyggt kapital eftersom resultaten visar effekten på företagstillväxten och överlevnadssannolikheten, givet den initiala uppbyggnaden av internt kapital i företagen. Den initiala nivån av internt kapital har således ingen effekt på företagsutvecklingen, men en ökning av det interna kapitalet i förhållande till tillgången på externt kapital kan fortfarande leda till att fler företag vill expandera sin verksamhet.

    Många företagare i Sverige väljer också att inte växa trots att de har relativt god lönsamhetsutveckling. Detta kan betyda att vi inte observerar några samband mellan det internt uppbyggda kapitalet och företagens utveckling eftersom många företagare inte vill växa under de rådande institutionella förutsättningarna. Det finns med andra ord utelämnande variabler, till exempel olika tillväxtbarriärer (regelkrångel, strikt anställningsskydd, matchningsproblem, etc.), som kan förklara varför det interna kapitalet inte har någon observerad betydelse för tillväxten och företagens överlevnad i vår studie.

    Slutligen kan en möjlig förklaring vara att företagens tillväxt och överlevnad i mycket hög utsträckning är slumpmässig. Detta innebär att det blir svårt att förklara vad det är som påverkar företagens utveckling, vilket också implicerar att selektiva stödåtgärder för att få fler växande företag är dömda att misslyckas.

    Sammanfattningsvis kan vi konstatera att våra resultat inte ger något stöd för hypotesen att företag med tillgång till internt kapital växer snabbare och har en högre överlevnadssannolikhet än de företag som har tillgång till mindre internt uppbyggt kapital. Resultaten bygger på de rådande institutionella förutsättningarna i Sverige under perioden 1997–2010 och är avgränsade till att studera effekten av det initialt uppbyggda kapitalet i bolagen. Vi undersöker inte företagarnas preferenser, det vill säga om de föredrar mer internt kapital framför externt kapital när de ska expandera verksamheten, eller om en ökning av det internt uppbyggda kapitalet har en större tillväxteffekt än mer externt kapital.

  • 280.
    Daunfeldt, Sven-Olov
    et al.
    Ratio Institute, Stockholm, Sweden.
    Praski-Ståhlgren, Ulrika
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics.
    Rudholm, Niklas
    Department of Economics, Dalarna University, Borlänge; Swedish Retail Institute, Stockholm, Sweden.
    Do high taxes lock-in capital gains? Evidence from a dual income tax system2010In: Public Choice, ISSN 0048-5829, E-ISSN 1573-7101, Vol. 145, no 1, p. 25-38Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to study whether investors' willingness to realize capital gains falls when the marginal tax rate on capital gains is raised. We use a rich register-based panel data set covering almost 8% of the Swedish population. The results indicate that a 10% increase in capital gains tax rate reduces the number of realizations of capital gains with 8.7% and the realized amount, given the decision to realize, with 1.9%. In addition, we find that wealthy individuals seem to respond more to changes in capital gains tax rates than less-wealthy.

  • 281.
    Davidsson, Linda
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Navolockaja, Tatjana
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Finns den medvetna konsumenten?: en studie om konsumenters köpbeteende gentemot märkta produkter2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The importance of corporate responsibility for social and environmental issues, in other words CSR issues, has increased dramatically over time. Consumers are one of the stakeholder groups that put pressure on companies to manufacture products in a responsible manner. Consumers demand that companies act responsibly. They also think that they exercise power through conscious consumption. Various research show that consumers' attitudes towards such firms do not always result in the purchase of "good" products. The purpose of this study is to examine whether consumers' attitudes and perceptions towards certified products will result in purchase. If this was not the case, what are the factors that influence their purchase behavior when consumers face the choice between products that represent the company's commitment to CSR issues and other "uncertified" products?

    Method: The study was conducted with a quantitative method in the form of a survey. The study took place at ICA Maxi Gävle with visitors who visited the store on a voluntary basis. The respondents were asked to answer the questionnaire after their purchase. The data we collected was processed and presented using bar charts. The results were analyzed continuously.

    Result & Conclusions: We have found that the respondents have a positive attitude towards the KRAV-certified products as well as towards the companies behind the "good" products. The majority of these consumers tend to buy these goods often.

    Suggestions for future research: We are aware that there may be differences between how men and women are buying certified goods and that this may differ between different ages, nationalities and social classes. It would be interesting to conduct a similar study that takes into account demographic factors. Additional suggestion for future studies is to carry out a study with a larger sample. This would make it possible to draw general conclusions and possibly make a deeper comparison with previous research.

    Contribution of the thesis: The study shows that there may have been a change since the most recent surveys, which can give a reason for further research with larger samples.

  • 282.
    de Greef, Douwe
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kapiteijn, Jesse
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Scoring with your Brand: the Case of the Brand Positioning of Brynäs IF2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to identify how a professional ice hockey club with fans nationwide can position its brand successfully and to discover if this is in line with what the consumers think is important in the branding of the club.

    Method: A mixed method has been used for this case study, in the forms of interviews and a questionnaire. The interviews have been written out in essay form for presentation and analysis of the qualitative data. The quantitative data has been collected and processed with a questionnaire using APSIS and analysed with Microsoft Excel.

    Results / conclusions: This research has identified a framework containing all factors that influence the perception of the brand by consumers. Evidence was found for all these factors in this research. Furthermore, the most important factors of the branding of a professional ice hockey club with fans nationwide have been highlighted. Consequently, this research shows that the marketers of such an ice hockey club can position their brand by developing clear points-of-difference that stand out from the competition.

    Suggestions future research: Research into the perception of the sports branding by the younger target group is suggested, as well from people outside Gävle. Furthermore, the research could be conducted in other (ice hockey) clubs. Finally, the research could be conducted again in a few years.

    Contribution of thesis: This research fills the gap in the literature about the development of a successful brand of a professional ice hockey club with fans nationwide. The main contribution for managers is that brands can only be used to maintain fans, not to attract them.

  • 283.
    Degefie, Ashenafi Tesema
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Naa, Adukwei Allotey
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The Internet and Marketing: A case study of SmartGuy AB. and PostNord AB2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: The Internet and Marketing: A case study of SmartGuy AB. and PostNord AB.

    Level: D-Level Final Master Thesis in Business Administration

    Authors: Naa A. Allotey and Ashenafi T. Degefie

    Supervisor: Professor Akmal Hyder

    Date: 2013 June

    Aim: Technology has changed the way businesses are being done specifically in the internet marketing. Even though the growth & development of internet marketing is rapid, many new firms doing e-business are increasing. To make use of this ever increasing opportunity many companies without adequate knowledge and lack of concepts about internet marketing enter into this business that leads into failure. This study examines how businesses use the internet as an effective marketing tool in order to increase business efficiency and survive in the competitive business. The study also identifies the various problems that are affecting the internet marketing business and review possible strategies.

    Method: The study adopted a qualitative method through a deductive approach. Research questions were developed to gather the data. A semi structured interview was conducted with personnel from Nordpost and SmartGuy. The data was analysed and linked with the theory to provide answers to the research questions. To enhance the richness of the study secondary data sources has been employed in a form of scientific articles, literature, annual reports from the case companies and online sources. 

    Results and Conclusions: The result of this study shows that the rapid development of online marketing makes it imperative for businesses to seriously consider the internet as a marketing tool in order to remain competitive. There is no specific strategy to adopt but firms could develop internet marketing strategies depending on the nature of their business in order to cope up with the ever changing environment. It also identified the difficulties traditional marketers face when integrating internet marketing. The conclusion is that businesses can overcome the barriers affecting Internet marketing if they take time to identify their micro and macro environments and adopt appropriate strategies.

    Suggestions for future research: Although this study identified that there are some factors affecting the internet marketing and suggested key elements in developing e-marketing strategy, the results of this study and conclusion, to some extent have some limitations.  Firstly there are only two case companies investigated which makes it hard to generalize the outcomes. Secondly, current literatures in the area of study were very limited showing that researchers are not really giving time to this all important topic.  Thus future research could look more into this subject area, broaden the scope of the investigation to more companies and could also concentrate in the areas where there is a need for a unique strategy development for different internet companies. Future researchers could also look at how the transition from traditional to internet marketing could be made very simple.

    Contribution of the thesis: The study provides significant insights into the factors affecting internet marketing and e-business strategies that can be adopted to make it an effective marketing tool, a topic often overlooked by published material. Even though there are no specific e-marketing strategies to directly copy or implement, the study suggests specific areas a business should take into consideration while developing the strategy. For businesses, the question of using the internet as a marketing tool should be one of ‘when, why and how’. A well-structured and well thought out business plan which is still applicable is the backbone of any company who is going to be successful in the e-commerce industry. 

  • 284.
    Degerkvist, Amanda
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fogelberg Persson, Cecilia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hållbarhetsstyrkort: Upplevda möjligheter och begränsningar i kommunal ledning2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Aim: Sustainability is a priority in the public debate today, which puts increasing demand on sustainability management in municipalities. Previous research indicates that Balanced Scorecard is a tool for sustainability management. However, prior research argues that there is a lack of studies regarding Sustainability Balanced Scorecard (SBSC) in the public sector. Prior research suggests that SBSC is better suitable for the public sector, rather than the private sector, since financial priorities are different.

    Our aim for this study is to provide understanding of how people in municipal management experience opportunities and limitations to integrate sustainability measures in SBSC, primarily regarding the creation of cause and effect relationships.

    Method: This study adopts a hermeneutic, understanding and social constructionist perspective with an abductive research approach. The study has a qualitative research design using semi structured interviews to collect empirical data. The abductive research approach is visible in the interaction between theoretical framework and empirical material. The analysis is inspired by the hermeneutic helix as parts are compared with its entirety. The structure of the analysis is based on the aim of the study where focus lies on opportunities and limitations to integrate sustainability measures in SBSC.

    Result & Conclusions: The study suggests that there are mainly limitations regarding the creation of cause and effect relationships in SBSC. We identify four main limitations and two main opportunities for integrating sustainability measures in municipal SBSC.

    Suggestions for future research: We believe that further studies can be done where people in municipal management are being studied for longer periods of time focusing on opportunities and limitations to integrate sustainability measures in SBSC. Another suggestion for further studies is to study combinations of socially constructed and statistical cause and effect relationships in SBSC.

    Contribution of the thesis: From a theoretical point of view, this study contributes to the effect politics have on SBSC in municipalities. The study also indicates that municipal management tend to prioritize financial goals and measures. Thereby the use of SBSC could be questioned. It also contributes to theories about complexity and time delay between the sustainability dimensions that affect the creation of cause and effect relationships. From a practical point of view, we advise people in municipal management to create a Derived SBSC, where short-term sustainability measures in the scorecard are linked to the long-term separate perspective.

  • 285.
    Degerstedt, Gabrielle
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rapportering av hållbarhetsindikatorer enligt riktlinjer från GRI2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Indicators have been an efficient tool for companies to measure the sustainability of the business and present their work within economy, environmental and social questions. Therefore, this study has been designed with the aim to identify the type and quantity of social and environmental indicators reported by companies on the Stockholm Stock Exchange. Furthermore, the purpose is to examine whether factors such as company size and industry type have an impact on the number and type of indicators mentioned in the companies' reports.

    This study is classified as a document study and applies a quantitative method and a deductive research approach. The population consists of 76 companies listed on Nasdaq OMX Stockholm, which reports are based on the GRI framework. The collection of data was based on the company's annual report and sustainability reports. Descriptive analyzes were applied to investigate the amount and frequency of reported indicators. Regression analysis was conducted in the SPSS program to see if there is any correlation between the number of indicators and factors as company size and industry type. The study results are presented in tables and the analysis results have been compared with both the practical and the theoretical framework and the previous research.

    The result that emerged from the study showed that more social indicators are reported than environmental indicators and there is big variation when it comes to the number of indicators that companies choose to report. In addition, regression analysis showed a positive correlation between the number of indicators which companies report, and industry type. Industries like basic materials and consumption report the most indicators while the financial and healthcare industries reported the fewest. The study showed no positive correlation between company size and the number of indicators.

    Because this study is only performed on Swedish companies and is specified on one year, it would be of interest to compare the number of indicators reported between countries and to see change in sustainability reporting over time.

  • 286.
    Degerth, Joel
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hultman, Adam
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Förtroende och efterlevnad: Om franchisetagares upplevelser av franchiserelationen2014Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Titel: Förtroende och efterlevnad – om franchisetagares upplevelser av franchiserelationen.

    Nivå: Examensarbete för kandidatexamen i företagsekonomi.

    Författare: Joel Degerth, Adam Hultman.

    Handledare: Pär Vilhelmson, Maria Fregidou-Malama och Ernst Hollander.

    Datum: 2014 – maj

    Syfte: Denna studies syfte är att ur franchisetagarens perspektiv skapa en förståelse för hur denne upplever förtroende för franchisegivaren

    Metod: Då syftet har varit att skapa förståelse kring ett ämne, så har studien gjorts på ett kvalitativt vis. För att få in den data som eftersträvats har semistrukturerade intervjuer genomförts där tio stycken franchisetagare inom fastighetsmäklarbranschen intervjuats. Fem av dessa i Gävle och resterande i Stockholm. Materialet har därefter analyserats genom tematisering och presenteras slutligen tillsammans med resultaten.

    Resultat & slutsats: Studien visar att den modell som har använts för att tyda förtroendenivån är valid och väl applicerbar inom den svenska fastighetsmäklarbranschen. Det som framkommit är att förtroendet hos de medverkande är på en god nivå. Här är tillfredställelsen med relationen god, samtidigt som konfliktnivån är låg. Detta visas även genom att från andra hållet se att efterlevnaden till franchisegivaren håller en god nivå.

    Förslag till fortsattforskning: Då denna studie har varit djupgående med sitt kvalitativa inslag är det av intresse att göra en motsvarande studie med kvantitativ metod. Detta skulle skapa en generalisering vilket teorin saknar i Sverige. Då franchiserelationen bygger på två parter, vore det även intressant att se hur franchisegivaren ser på efterlevnaden hos franchisetagaren.

    Uppsatsens bidrag: Studien har genom tidigare forskning utvecklat en modell där franchisetagarens förtroende ses vara det som skapar efterlevnad, vilket i sin tur leder till ökade prestationer inom relationen. Till det företagsekonomiska ämnet bidras med denna utveckling samt att den för första gången prövas i en svensk bransch. För branschen visas vad som anses vara de förtroendeskapande faktorerna som gör att franchisetagarna är nöjda med samarbetet, vilket bör vara en vital del i franchisegivarens strategi.

    Nyckelord: franchise, förtroende, efterlevnad, tillfredställelse, konflikter

  • 287.
    Dehlin, Ann
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nyberg, Josefine
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Formellt och informellt ledarskap i självstyrande grupper: En kvalitativ studie med avseende på individuell motivation och delaktighet2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna studie är att öka förståelsen för hur medarbetare i självstyrande grupper uppfattar formellt och informellt ledarskap med avseende på individuell motivation och delaktighet.

    Metod: Detta är en kvalitativ studie som bygger på konstruktionismens grunder, ett hermeneutiskt perspektiv och en abduktiv ansats. Den teoretiska referensramen fokuserar kring tidigare forskning och syftar till att skapa förförståelse, men har även en viktig roll i analysen av empirin. Det empiriska materialet har genererats genom semistrukturerade intervjuer med avsikten att analysera de likheter och skillnader som framkommit, dels jämfört med den teoretiska referensramen, men även genom jämförelser av empiri mot empiri.

    Resultat och slutsats: Studien bekräftar tidigare forskning och visar att formellt ledarskap kan uppfattas som hämmande i självstyrande grupper medan informellt ledarskap uppfattas positivt. Individuell motivation och delaktighet påverkas positivt av informellt ledarskap till följd av att det tenderar ge bättre samarbete och gruppdynamik.

    Förslag till fortsatt forskning: Vi anser att det vore intressant om framtida forskning inom detta ämne belyser och undersöker det faktum att medarbetarnas uppfattning kan skilja sig åt beroende på om ledarskapet kommer från en man eller en kvinna.

    Studiens bidrag: Studiens teoretiska bidrag belyser skillnaden mellan formellt och informellt ledarskap i självstyrande grupper och hur individuell motivation och delaktighet bildar synergi med varandra. Det praktiska bidraget riktar sig till organisationers ledning och ser vikten av att låta den självstyrande gruppen vara självstyrande fullt ut för att uppnå självstyrets alla fördelar.

  • 288.
    Dejemyr, Katarina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Thalén, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Mäta arbetsmiljö; möjligheter och svårigheter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: At work, people may become ill or injured due to health and safety deficiencies. This costs money for businesses, society and the individual. Authorities, trade unions and other stakeholders have focused on this area and put pressure on the companies, which can be an incentive for companies to work on improving the work environment. No matter what businesses leaders are driven by in there strive to improve work environment, there is a need for information from operational activities. One approach to obtain information concerning the work of the organization is by measurement. This report provides a contribution to science by a qualitative study how five companies measure work environment.

    Problem: We will in this report describe how companies measure work environment, how this information is processed, and what barriers they encounter during this process.

    Method: The report contains ten qualitative interviews with eleven respondents representing five different companies. As a method of analysis, we coded and categorized the empirical material. Based on categorization the theoretical framework has been built.

    Results and Conclusions: Measuring and reporting on the work environment is a tool for gathering information, which helps to reduce uncertainty about the current working situation. The companies surveyed are using mainly non financial measurements to capture information about the current working environment. Information is an important basis to control operations so that managers and employees can focus on the right things and management to make the right decision. There are difficulties measuring the work, resulting in lack of information. It is difficult to see the connection in the available information that may be ambiguous, which contributes to the uncertainty increases again.

    Reflections and suggestions for further research: Through this work we have gained a better understanding of our chosen problem area and the results of the research can be a springboard for further research. We see the need for future research investigating the problems regarding lack of information from an employee perspective. We also suggest further empirical research into how theories regarding financial estimates of human resources can be practically applied in organizations and what effects it brings to the work environment.

  • 289.
    Delking, Joakim
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kjessler, Jacob
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mellanchefens väg till arbetstillfredsställelse: En kvalitativ studie om hur arbetsdelegering, arbetsbeslutsgrad och arbetstillfredsställelse påverkar varandra sett från mellanchefens perspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The Middle level managers road to job satisfaction - A qualitative study of how job delegation, job decision latitude and job satisfaction affect eachother, from a middle level managers perspective.

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Jacob Kjessler and Joakim Delking

    Supervisor: Signe Jernberg and Kristina Mickelsson

    Date: 2018– May

    Aim: Within companies we find the middle level managers, located in the middle of the organization with managers above them, as well as employees underneath. Requirements are made on these middle level managers to work efficiently with high productivity, where many decisions need to be made. This may cause middle managers to perceive high pressure in terms of working hard with lack of resource time, middle managers need to work effectively to cope with daily work, which can be summed up as high levels of job decision latitude. This high pressure on efficiency, productivity and high working hours can lead to a reduction of the mid-career's job satisfaction. To manage this press with limited time resources, the leadership tool delegation could be an option. Subordination of work to subordinates allows middle level managers to give authority and control to perform tasks, which has the effect of releasing the mid-term working hours. Having said that, we find three concepts, job satisfaction, job decision latitude, and job delegation that seem to coincide with each other, but we do not know how they affect each other. How these concepts affect each other can pave the way for middle level managers to use these concepts to achieve high job satisfaction, maintain a well-balanced job decision latitude, and see benefits of job delegation. In order to understand this, we ask ourselves the question; How does job decision latitude affect when delegation of duties to subordinates takes place, does this delegation affect the middle level managers job satisfaction, and if the case is such that delegation affects the level of job decision latitude, can job satisfaction also be affected? This opens up for a aim in which this study wants to create an in-depth understanding of how these concepts affect each other;

    • Job satisfaction
    • Employment Decisions Degree
    • Work delegation to subordinates

    Method: In order to make this study possible we have conducted 11 qualitative semistructured interviews. We created a selection using strategic selection based on certain criteria that we believe our respondents need to create a result that helps us find out how these concepts affect each other.

    Result & Conclusions: We found how job delegation and job decision latitude affect each other. While these two concepts affect each other, we found that higher frequent use of job delegation positively affects the middle level managers job satisfaction. As labor delegation reduces the level of workability we also found that the reduced job decision latitude also has a positive impact on job satisfaction.

    Contribution of the thesis: Middle level managers job satisfaction has previously not been addressed in the business administration. We therefore give the business economics a theoretical insight into how job satisfaction, job decision latitude and work delegation affect each other. However, due to the limited research in this area, we provide a first insight from the middle level managers approach.

    Suggestions for future research: We have summarized three points as suggestions for further research. First, we consider that further studies need to be conducted to reinforce our conclusion, where studies that use more respondents are in focus. The second proposal focuses on this study approach, since we only started from the middle managers perspective, we ask further studies to include more perspectives from subordinates and superiors. The third suggestion includes a pattern we saw during the interviews, the theory means that more work experience will also affect how much middle managers uses job delegation as a management tool. This, however was nothing we could see during our interviews, we therefore believe that further research in the field should be made of how the experience of middle managers affects their way of looking at work delegation. The last and fourth proposals mean what control and authority over a task really is?

    Key words: Job Decision Latitude, Job Demands, Job Satisfaction, Middle level manager, Job Delegation.

  • 290.
    Delmar, Therese
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Massamiri, Paula
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledarskap och etik: En studie om Strukturellt etiskt klimat & Situationsbaserat etiskt beslutsfattande i fastighetsmäklarbranschen2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Leadership and ethics in the Real estate agent-industry

     

    Level: Final assignment for Bachelor Degree in Business Administration

     

    Authors: Paula Massamiri & Therese Delmar

     

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

     

    Date: 2014 – May

     

    Purpose of study: The aim of this study is to create an understanding of how leaders trough a Structural ethical climate can contribute to a Situation-based ethical decision-making of their employees.

     

    Method: We have used a qualitative method and conducted semi-structured interviews with respondents from real estate agent firms. When we studied our phenomenon, our overall research deign was qualitative interviews. Our data has been analyzed with an abductive method of analysis, influenced by Grounded theory.

     

    Results and conclusions: The study shows that leaders in the real estate agent-business trough a Structural ethical climate contributes to a Situation-based ethical decision-making of their employees by acting as role models, leads by example, highlighting the office values and rewards & punishes behaviors to control their employees’ ethical decision making.

     

    Suggestions for further research: We believe that future studies can be conducted through observations to study both leaders and employees, to pay attention to employees’ opinions and reflect on what affects them. Another interesting premiss would be to study leaders from different sales organizations in order to see the similarities and differences between different selling industries.  

     

    Contribution: Our study contributes to better understanding of the leaders in the Real estate agent-industry influence on ethical decision-making among its employees. We have created a model that describes the relationships between leadership, Structural ethical climate and Situation-based ethical decision-making in the Real estate agent-industry.

     

    Key words: Leader, Ethics, Ethical climate, Ethical decision making

  • 291.
    Demir, Merjem
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wallerstig, Hanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Balanserat styrkort inom hälso- och sjukvården: Bidrar det till ett gemensamt språk och en helhetsbild?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I samband med en omorganisation av hälso- och sjukvården i Region Gävleborg där bland annat fyra divisioner bildades infördes det balanserade styrkortet som styrverktyg i verksamheten. Styrkortet var ett intressant verktyg för hälso- och sjukvården då det inkluderar såväl finansiella som icke-finansiella aspekter. Syftet med studien är att öka förståelsen för hur det balanserade styrkortet anpassas inom offentliga hälso- och sjukvårdsorganisationer med avseende på om det bidrar till ett gemensamt språk och en helhetsbild av verksamheten.

     

    Denna undersökning gjordes utifrån en kvalitativ fallstudiedesign inom Region Gävleborgs hälso- och sjukvårdsorganisationer. Undersökningen utfördes med hjälp av semistrukturerade intervjuer där fokus legat på chefer och ansvariga personer inom den berörda verksamheten. Den teoretiska referensramen inleddes med allmän forskning kring styrkortet för att sedan smalas av till en mer anpassad bild av styrkortet inom studiens valda bransch.

     

    Resultatet visade att styrkortet medförde ett gemensamt språk samt att kommunikationen mellan de tre organisatoriska nivåerna spelade en central roll för en fungerande verksamhet. Det framgick även ur resultatet att styrkortet kunde medföra en helhetsbild över verksamheten med förutsättning att man vet hur styrkortet ska tillämpas och mätas. Det kan även konstateras att det finansiella perspektivet inte utesluts, utan att det istället utmärker sig som en summa av de övriga perspektivens resultat.

     

    Eftersom studien bygger på en deduktiv ansats avslutas den med en analys där teorin kopplas ihop med det insamlade empiriska materialet för att på så sätt kunna urskilja huruvida dessa stämmer överrens med varandra.

     

    Studien avslutas med en slutsats där innehållet summeras ihop och utformar studiens bidrag samt svarar på syftet.

  • 292.
    Deneche, Anas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hed, Amanda
    Outsourcing av ekonomifunktionen: Strategiska faktorer som motiv till outsourcing2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Prior research has shown that there are economic, sociological and strategic factors that affect the decision of outsourcing in companies. Research has mainly focused on outsourcing in big enterprises, why researchers asks for more studies focusing on small and medium enterprises. Therefore, the aim for this study is to provide understanding of which strategic factors small enterprises sees as motives for outsourcing and what importance the different factors have.

    Method: The study is based on a social constructive and hermeneutic perspective. Further the study has taken a qualitative research strategy and an abductive research approach. The theoretical framework is built on prior research and the empirical data has been collected by ten semi-structured interviews with respondents from different enterprises. The material has been processed and analyzed to present a contribution.

    Result & Conclusions: Study results show both similarities and differences with previous research. All strategic factors presented in the theoretical section were confirmed as the motives for outsourcing by the respondents in the empirical part. What distinguishes the empirical data from the existing theory is the rank of the factor that is considered the strongest motive for outsourcing.

    Suggestions for future research: Given that the respondents' answers clearly were categorized on the basis of the position of the respondents had on businesses, we believe it would have been interesting to examine the different categories separately. Another suggestion for further research is to divide and study the various components of the finance function separately, this because we could discern clear differences between respondents' opinions depending on which part of the finance function outsourced.

    Contribution of the thesis: The study has provided a theoretical contribution in the sense that the results from the empirical data differs somewhat from earlier research. The study has also led to a practical contribution that suppliers of accounting services could use in daily operations.

  • 293.
    Dietrich, Katrina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Angelakis, Giorgos
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Services Marketing in a Cross-Cultural Environment: Elekta in Germany2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Services Marketing in a Cross-Cultural Environment: Elekta in Germany

    Level: Master Thesis in Business Administration

    Author: Katrina Dietrich & Giorgos Angelakis

    Supervisor: Maria Fregidou-Malama

    Examiner: Akmal Hyder

    Date: 2014-January

     

    Aim: This study aims to examine how culture, trust, network and standardization/adaption are applied within the Service Marketing of Elekta in Germany and if they overcome the characteristics of Services within a culturally different environment.

     

    Method: The research uses qualitative data, applies a single case study, questionnaires and semi-structured interviews to collect primary data.

     

    Result & Conclusions: The applied model shows that Elekta uses a balance between adaptation and standardization as well as applies trust and network under awareness and use of the German culture. These factors are used in combination and are influencing each other in order to create a homogeneous and tangible service.

     

    Suggestions for future research: The case study indicates that one company is subject of the study in one country, hence generalization cannot be achieved. Therefore future research of other countries and other service industries can extend this research.

     

    Contribution of the thesis: This research stresses the importance of culture, adaptation/ standardisation and trust and networks in cross-cultural services marketing of Elekta. It shows how heterogeneity and intangibility are influenced by the variable trust, network, adaptation/ standardization and culture. 

  • 294.
    Dirawi, Chaher
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Mohamad, Ibrahim
    Noise   Traders   och   Aktiemarknaden2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 295.
    Doksaeter, Emma-Sophie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Nordman, Julia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Talking green, behaving brown: A study about consumers intention-behavior gap among eco-labels2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Talking green, behaving brown - A study about consumers intention-behavior gap among eco-labels

    Level: Bachelor thesis in Business & Administration

     

    Authors: Emma-Sophie Doksaeter & Julia Nordman

     

    Supervisor: Jonas Kågström

     

    Date: January 2019

     

    Purpose: The purpose of this study is to analyze consumers intention-behavior gap towards eco-labeled products based on Carrington’s et. al. model considering more recent studies regarding different variables such as relations, moral and knowledge.

     

    Method: A quantitative survey design was developed based on variables from Carrington et al. (2010) and variables from more recent studies. Four surveys were made divided into three different countries; Sweden, Norway and Finland. The total number of participating respondents were 540. We used cluster, factor and SEM analysis to interpret our results.

     

    Result & analysis: The result shows that it exists a gap between intention and behavior when speaking of eco-labels among consumers. Variables such as knowledge, actual behavior control have a big impact on implementation intention. Situational context and relations have low significance on implementation intention. Although, by considering all of these variables, it is possible to close the gap. To close the gap, it is also important to consider different consumer groups.  

     

    Contribution of the thesis: The study shows that it exists a gap between what consumers say they are going to do, and what they actually do, and that it is possible to close the gap between intentions and behavior when talking about eco-labels.

     

    Suggestions for future research: The study shows cultural differences in intentions and behavior towards eco-labels. It would be possible to study this further. Another study could look at how organizations could increase eco-labels credibility towards consumers. 

     

    Keywords: Green marketing, behavior economics, intention-behavior gap, eco-labels, environmental intention

  • 296.
    Douib, Stephie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Consumer Engagement on Social Media: An Explorative Study of Co-Creative Interaction and Activities on Luxury Fashion Brands’ Corporate Social media pages2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Considering social media’s widespread marketing possibilities this study aims at investigating consumer engagement across YouTube, Facebook and Twitter and how luxury fashion brands can produce such activities on their corporate social media pages. Through applying a mixed method combining both social media data collection together with conducting a content analysis, both quantitative and qualitative measurements were attained. This to provide a deeper understanding when analyzing actual consumer engagement efforts and what role brands’ content strategies play in encouraging these activities. The results confirmed some expectations of the heterogeneous nature of social media as the level of consumer engagement showed to vary notably between both platforms and brands. More so, the results in the current study were not able to confirm any great effects of firm engagement having a direct effect on consumer engagement, instead response and interaction seems to be strictly related to content and product factors. In turn, these factors in relation to aspects such as the psychological state of mind, social, emotional and behavioral aspects showed to be encouraging added consumer engagement.

  • 297.
    Dragicevic, Domagoj
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Lindqvist, Simon
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Vad kan företagsledare lära sig av sport management?: En studie om servant leadership och motivation2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: What can business leaders learn from sport management?

    Authors: Domagoj Dragicevic and Simon Lindqvist

    Supervisor: Monika Wallmon and Maria Fregidou-Malama

    Date: 2018 – January

     

    Purpose: The purpose of this study is to increase the understanding for business leaders about how they can use servant leadership to motivate employees seen from a sport management perspective.

     

    Method: This is a qualitative study based on 11 semi-structured interviews used to collect data. The theoretical framework under which the empirical data was analysed in consists of the Self-Determination theory.

     

    Results and conclusions: The results indicate that the athletes feel that relatedness is the most prominent of the three basic needs according to SDT to create motivation followed by competence and autonomy. Autonomy did not show to be an important basic need to create motivation compared to relatedness and competence.

     

    Suggestions for future research: A similar study to the one we have conducted with a larger number of respondents and from a larger group we believe could have affected the result. A larger group could complicate leadership as well as the relatedness within the group, which makes us think this would be an interesting topic to investigate further.

     

    Contribution of the thesis: Business leaders can utilize this study as it highlights the apparent connection between individuals need of relatedness and competence to their experienced motivation. Motivated employees have shown to be more creative and show a greater tendency to remain within the company.

     

    Key words: Servant leadership, Self-Determination theory, SDT, motivation

  • 298.
    Duberg, Michael
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hellberg, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Obligatorisk hållbarhetsrapportering och dess påverkan på mängden hållbarhetsinformation: En kvantitativ studie på svenska företag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to explain how the quantity of sustainability information companies issue is affected when sustainability reporting is mandatory.

    Method: This study is based on a quantitative method with a positivistic view and applies a deductible research effort. The data in this study have been collected through a content analysis and secondary analysis. To analyze the data we have used descriptive statistics, Pearson's correlation and multiple linear regression analysis.

    Conclusion: In this study we have come to the conclusion that the introduction of mandatory sustainability reporting leads to companies reporting more sustainability information, which we explain by means of coercive isomorphism.

    Contribution: In this study we confirm previous studies which conclude that sustainability disclosure is affected by sustainability reforms. We also confirm that coercive isomorphism may be a reason why companies report more after a reform. Our practical contribution is that reforms can be an effective way of getting companies to report more sustainability information.

    Suggestion for further research: Suggestion for further research is to study more specific how the sanction affect the quantity of sustainability information firms report. We would also suggest to research if the increase in sustainability information is temporary or permanent.

  • 299.
    Duc, Dam Tran
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sesay, Benjamin John
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Creating Residential Real Estate Customers' Perceptions: Using E-commerce in Hanoi, Vietnam2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: This study aims to investigate how e-commerce can be used to create perceptions of the residential real estate customers.

    Method: A qualitative abductive method is used aimed at collecting relevant data. The data was collected in Hanoi, Vietnam from sixteen interviews of residential real estate managers and customers respectively. In regards to the data analysis, content analysis technique was used on the notes gathered in the sixteen interviews.

    Results & Conclusions: The main results reveal online advertisement was found to be a substantial factor in the creation of residential real estate customers’ perceptions in the e-commerce application. In addition, the results show that social media information could as well create their perceptions.

    Suggestions for future research: The relationship between the agencies and the customers can be examined by using the residential real estate customers from the chosen agencies rather than using a convenient sampling technique.  

    The contribution of the thesis: This study has contributed to creating a model of residential real estate customers’ perceptions in the use of e-commerce.

  • 300.
    Dukic, Maria Tena
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Roe, Thomas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    International Product Customisation Strategy: A Steel Industry Case Study2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim of the study is to understand the elements that can be used in terms of product customisation within the business to business spectrum, to gain a competitive advantage as a manufacturing company by meeting international customers needs.

    Methods for the study are single case-study with a qualitative research strategy of a using an inductive approach. A semi-structured interview approach was used, with interviews conducted face-to-face and over the phone. There were 10 interviewees all based in Sweden with at least 5 years of experience.

    Results and Conclusions showed that product customisation is an effective form of strategy in order to achieve a competitive advantage and successfully expand internationally for a company within the manufacturing industry operating in the business to business market. The research showed the elements, internationalisation, culture, product strategy and knowledge transfer, that businesses can use in order to achieve these benefits.

    Suggestions for further research is to conduct a similar qualitative study using a multiple case-study of manufacturing companies within the business to business industry. In order to gain a broader scope of information, a range of international markets is suggested. Additional to this a study into services customisation in the business to business industry could add further insights into customisation as an international business strategy. A product and services customisation mix too is suggested as further research and how the mix of the two can be used to gain competitive advantage.

    Contribution of the thesis in international business literature is the benefits and insights of product customisation within the manufacturing industry. It also shows some of the current trends and directions of the B2B manufacturing industry.

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