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  • 251.
    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.

  • 252.
    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.

  • 253.
    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.

  • 254.
    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.

  • 255.
    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.

  • 256.
    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.

  • 257.
    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.

  • 258.
    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

  • 259.
    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

  • 260.
    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.

  • 261.
    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.

  • 262.
    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.

  • 263.
    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.

  • 264.
    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.

  • 265.
    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. 

  • 266.
    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.

  • 267.
    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.

  • 268.
    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

  • 269.
    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.

  • 270.
    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.

  • 271.
    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.

  • 272.
    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

  • 273.
    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.

  • 274.
    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.

  • 275.
    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. 

  • 276.
    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
  • 277.
    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

  • 278.
    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.

  • 279.
    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

  • 280.
    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.

  • 281.
    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.

  • 282.
    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.

  • 283.
    Durrani, Kiran
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tarazandeh, Sazan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Marknadsföringsmixen inom ekologiska konsumtion: En kvantitativ studie2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Marknaden för ekologiska produkter har expanderat men försäljningsutvecklingen ökar långsamt. Konsumenternas köp av ekologiska produkter påverkas av många olika faktorer. Syftet med denna studie är att undersöka marknadsföringsmixens påverkan på konsumenternas köp av ekologiska produkter.

     

    Metod: En kvantitativ studie baserad på en enkätundersökning. Det empiriska materialet som samlades in via enkäter analyserades via statistik programmet SPSS.

     

    Resultat & slutsats: Konsumenters ekonomiska situation kan begränsa köpet av ekologiska produkter eftersom produkterna tenderar att ha högre priser än de konventionella. Men det är inte endast priset som är den avgörande faktorn utan även utbudet, tillgängligheten samt konsumenternas kunskaper om ekologisk produktion kan påverka köpet. Genom att använda hela marknadsföringsmixen och kombinera faktorerna kan den ekologiska produkten vinna konkurrensfördelar.

     

    Förslag till fortsatt forskning: Denna undersökning studerade hur marknadsföringsmixens faktorer påverkar ekologisk konsumtion. Framtida undersökningar kan fortsätta studera hur kombinationen av flera faktorer inom marknadsföringsmixen tillsammans kan påverka och främja ekologisk konsumtion. Vidare kan forskningen fokusera på hur olika kombinationer av faktorerna fungerar på olika åldersgrupper eller kön. Det är möjligt att en viss kombination fungerar på specifika grupper.

     

    Uppsatsens bidrag: Studiens resultat visar att marknadsföringsmixens faktorer påverkar ekologisk konsumtion. Genom att kombinera olika faktorer, pris med plats och produkt med påverkan kan studien belysa vilka förutsättningar och hinder det finns för den ekologiska marknaden.

     

    Nyckelord: Ekologiska produkter, ekologisk konsumtion, grönmarknadsföring, konsumentbeteende, grön märkning.

  • 284.
    Dyhr, Mona
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lund, Johanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Att styra de självstyrande: En studie om normativ styrning inom kunskapsföretag2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna studie är att belysa hur företag kan använda normativ styrning för att styra självgående medarbetare. För att uppnå detta syfte studeras självgående medarbetare inom revisionsbranschen.

    Metod: Studien är av kvalitativ art med semistrukturerade intervjuer där vi utgår från ett hermeneutiskt tolkningssätt. Intervjuerna utfördes i november 2013 och spelades in så att vi noggrant kunnat analysera aktörernas svar.

    Resultat och slutsats: Syftet med denna studie är att skapa förståelse för hur normativ styrning kan användas och det har påvisats att det finns en del gemensamma mönster när det gäller rekrytering, identitet och kultur. Vi fann tydliga gemensamma värderingar och normer inom varje företag, både uttalade och outtalade. De tydligaste gemensamma värderingar och normer som förekommer är inriktning på företaget, viktiga personliga egenskaper, klädkod, samt hur aktörerna bör agera inom företaget. Studien har även identifierat vissa mönster när det gäller den mer övervakande delen. Det har visat sig att varje aktör inom företaget är styrda av regelverk, aktörerna hade dock inte reflekterat vidare mycket över om det skett någon styrning genom kontroll av arbetet.

  • 285.
    E 130806 Chen, Zhe
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sun, Bijun
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gender equality in non-profit organizations: Gävle International Red Cross2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Gender equality in non-profit organizations: Gävle International Red Cross

    Level: Final assignment for Master Degree in Business Administration

    Authors: Zhe Chen and Bijun Sun

    Supervisors: Maria Fregidou-Malama and Pär Vilhelmson

    Date: 2013-May

    Aim: The study is to investigate the factors that influence gender equality in non-profit organizations. In order to find out the factors, we choose Gävle International Red Cross as the target organization to do the investigation.

    Method: The study uses qualitative approach to collect the primary data and interview is the source of primary data. We interviewed seven members of Gävle International Red Cross. As for the secondary data, previous theories are the sources, and we also created a theoretical framework based on those theories. Furthermore, we combine the theories and empirical findings to present the discussion chapter. The orders of empirical findings and discussion follow the theoretical framework.

    Results & Conclusions: After analyzing the data, we find out that organization, culture, management and government’s efforts are four factors having impacts on achieving gender equality in the target organization. Based on the primary and secondary data, there is no ranking for these four factors and all of them are important for the target organization to achieve gender equality.

    Suggestions for future research: Qualitative approach is the only way to collect primary data, which is helpful for collecting different opinions from the participants. However, it will be more critical and objective for the study to use both qualitative and quantities approach at the same time. Since seven interviewees have participated, the numbers of the participants can be increased, in order to improve the reliability and validity into higher level.

    Contribution of the thesis: We organize the theories we used and create a theoretical framework which is useful for connecting gender equality into non-profit organizations. This study can motivate managers to consider gender equality during managing their organizations.

    Key words: Gender equality, management, non-profit organization, culture

  • 286.
    E 130806 Kashif, Ruby
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    THE IMPACT OF CSR AND GREEN MARKETING ON CONSUMER BEHAVIOR--- ICA KVANTUM BORLÄNGE2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The concept of CSR is getting more attention among various fields but there has been a lack of research in enhancing the awareness of CSR within the field of retailing. In order to fill this gap, the aim of this study is to investigate the significance of CSR and green marketing (ecological labels) in the business of retailing while evaluating the affect of it on consumer behavior.

     

    Method: Case study research method is opted for this study to answer “why” and “how” questions. Furthermore, quantitative data has been collected through in store and online customer interview. The research data is analysed by using Microsoft Office Excel.

     

    Result & Conclusions: The result shows that CSR is well incorporated and practiced by ICA Kvantum, AB. Their business philosophy is focused on customer, product, environment, diversity and community. They provide environmental and organic products by abiding the rules and law of goods production that also protects the environment. Moreover, the quantitative study reveals that Swedish female consumer between the ages of 26-35 are more responsible towards environment. It also shows that most of the consumers are still buying conventional (non-ecological) products and majority of them don’t check eco-labels before purchasing but they are willing to pay more for ecological and organic foods. Thus, CSR and green marketing affects consumer buying behavior through different ways.

     

    Suggestions for future research: The similar research can be performed by adopting qualitative data from company’s experts to record their perspective about CSR and green marketing. Moreover, it would be interesting to investigate multiple retail companies operating in different cities. Furthermore, it could give innovative results, if the study investigates the link of trust and loyalty on consumer behavior, as they are the key components in consumer purchase decision.

     

    Contribution of the study: This study identifies and explains the concept of CSR and the important elements of CSR in grocery retailing. The novel concept of green marketing and ecological products has been studied in relation to consumer behavior. The investigation of CSR and green marketing on consumer behavior is a unique combination which has not investigated extensively within the field of grocery retailing.

  • 287.
    E Alaqra, Faris
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Leveau, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Management of intrinsic competencies for sustainable organizational growth: The study of the Swedish construction industry2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: The study focuses on organizations that operate in the construction industry. The organizations studied are Skanska, Veidekke, and Serneke. The three organizations are established organizations in the Scandinavian construction industry. The study focuses on Skanska, Veidekke, and Serneke – three companies in the Scandinavian construction industry.

    Aim: The aim of this study is to develop an understanding regarding the impact of the company’s intrinsic competencies on the company’s internal development, which leads to sustainable organizational growth. This study identifies three intrinsic competencies: communication, organizational structure and behavior, and the organization’s motivation and cohesion.

    Methodology: The authors have interviewed the CEOs of each company and have further interviewed two managers at each company. The study followed a qualitative approach to tackle the concept of sustainable organizational growth.

    Findings & Conclusion: This study provides an insight regarding how companies view the importance of internal growth of the companies. All the companies analyzed in this study have put a high importance on the development of their intrinsic competencies to maintain internal organizational development. The companies have also identified that the internal organizational development is a vital criterion that leads to sustainable organizational growth.

    Theoretical Contributions: The theoretical framework developed for this study identifies the gap in the research and further enhances the understanding of sustainable organizational growth in the Swedish construction industry.

    Managerial Implications: The organizations studied have portrayed a focus on environmental sustainability as a key determinant for sustainable organizational growth. This study further highlights that without the development of the organization’s intrinsic competencies and internal organizational development, environmental sustainability is not feasible. The three organizations studied have exhibited a foundation that focuses on the development of their intrinsic competencies and internal organizational development. The foundation that the companies developed enables sustainable organizational growth, which encompasses environmental sustainability.

    Limitations: The study focuses on three companies in the Swedish construction industry and ascertains conclusions based on the findings of the three companies. The external validity of this study is a limitation as the findings can differ if the study is conducted on a different sample pool.

    Suggestions regarding future research: The framework provides a foundation for future research to be conducted on construction industries similar to the Swedish construction industry. The study uses Hill & Bowen’s (1997) framework to develop the foundations that enabled the development of this study’s theoretical framework. This study’s theoretical framework can be further examined and used to expand the findings of this study and future studies regarding the Swedish construction industry. 

  • 288.
    E Block, Hanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Forssell, Eva
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hur påverkas den autonoma och kontrollerade motivationen av budgetlös styrning?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Based on the self-determination theory shed light on how the autonomous and controlled motivation  affects the employees in companies using beyond budgeting regarding to decentralization , management by objectives and reward systems.

    Method: This study has a hermeneutic perspective with a base of social constructivism. The theory and the empirical material have been approached iteratively with the help of abduction method. The design of the study is a case study with a qualitative approach using semi-structured interviews.The interview guide is used as the basis for categorization of empirical data which the analysis is based upon.  

    Result & Conclusion: The study suggests that decentralization and management by objectives using beyond budgeting primarily affects the autonomic motivation. Current reward system did not show any unequivocal results but some indications that there was a risk that a controlled motivation could arise. 

    Suggestions for future research:  For further research in Beyond Budgeting, we propose to investigate the reward system from a management perspective and the impact on their motivation and to investigate whether there is a connection between the principles behind the functioning of decentralization and motivation.

    Contribution of the thesis: From a theoretical point of view, this study contributes to decentralization and management by objectives primarily affects the autonomous motivation while the reward system may contribute to controlled motivation. Practical contribution shows that decentralization and management by objectives within Beyond Budgeting increases the possibility of personal responsibility and decision-making, this should companies work more actively with.

  • 289.
    E Cascante Quirós, María Jesús
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Schlothauer, Natalia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    From Sole-Creation to Co-Creation: Social Marketing Value Creation through Corporate-NPO Collaboration2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study was to investigate the structure of social marketing within a collaboration between non-profit organisations (NPOs) and business organisations as well as whether this collaboration facilitates the process of social marketing for the NPOs. For this purpose, Austin and Seitanidi´s (2012a, 2012b, 2014) Collaborative Value Creation (CVC) framework was applied to social marketing as value outcome by combining it with Andreasen and Kotler´s (2003) model of the social marketing process in NPOs.

    Method: A qualitative study was conducted based on secondary and primary data. Hereby, primary data was gathered from a total of seven NPOs and twelve respondents across Sweden by the use of face-to-face and phone interviews.

    Result & Conclusions: Two main findings were identified in this study. Firstly, within the process of social marketing in a corporate-NPO collaboration the NPOs predominantly plan and design the campaigns independently. Hereby, it is shown that the NPO´s organisational model of operation influences the collaboration structure. Secondly, it is demonstrated that the corporate-NPO collaboration facilitates the NPOs social marketing process.

    Suggestions for future research: Further investigations of NPOs could be undertaken by distinguishing between their organisational model and area of operation in order to complement the presented theoretical model of the social marketing process in the corporate-NPO collaboration. Additionally, the perspective of business organisations could be considered.

    Contribution of the thesis: The present study contributes to literature by providing a theoretical model based of the social marketing process in the corporate-NPO collaboration. It demonstrates that this collaboration facilitates the social marketing process of the NPOs.

  • 290.
    E Do Pilar Lemos, Vanessa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Berghold, Jannicke
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Revisorns identifikation med klienten respektive professionen - Hur påverkas valet av förhandlingsstrategi?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

     Title: The auditor's identification with the client and the profession - How does it effect the

     choice of negotiating strategy?

     Level: Final assignment for Bachelor Degree in Business Administration

    Author: Jannicke Berghold and Vanessa Do Pilar Lemos

    Supervisor: Jan Svanberg

    Date: 2016 – January

    Aim: The auditor´s choice of negotiating strategy in cases of disagreement with the client

    regarding the reporting objectives, has proven to have a significant impact on the final

    statements to be presented to the public. As stakeholders of these companies largely base their

    investment decisions on these reports, it is very important that the individual client doesn’t

    influence the auditor at negotiation. Social Identity Theory predicts that individuals identify

    with multiple amounts of social groups, which sometimes possess significantly different

    interests and values. Scientists believe that the individual is more or less prone to follow these

    groups depending on how strong this identification is. Furthermore, new research in the field

    suggest that individual decision-making above all depends on which of these identities that are

    salient in the individual's mind at the moment of decision. With this study we intend to

    examine how the auditor's identification with the client influences how she choses negotiating

    strategy, and whether the effect changes when professional identity is made salient.

    Method: This study was conducted by a collection of primary data through an experimental

    survey. Sample population comprised 3,600 authorized and certified auditors in Sweden.

    Response data has been collected using questionnaires program SUNET survey, then compiled

    and analyzed in SPSS Statistics.

    Result & Conclusions: The study showed that a strong clientidentification contributed to that

    the auditor was likely with the use of a negotiation strategy that is slimy to the client, when the

    identification towards the client was weak. Furthermore, we saw that when professional

    identity was made salient, so respondents were less inclined to use such strategies. Our results

    show that the strength of client identification affect the auditor's choice of negotiating strategy,

    additionally appears the effect of a prominent professional identity also influence the auditor's

    election

    5

    Suggestions for future research: Since the great shortfall in our study may have contributed

    to a misleading result, we suggest that future researchers conducting a study like this, would do

    so under more controlled conditions. This to ensure a higher response rate and to increase the

    possibility of generalized conclusions. One proposal, when the time aspect does not present a

    problem, would be to complete the questionnaire with an option that allows the researcher to

    get more in-depth insight into the respondents' answers.

    Contribution of the thesis: We hope that our study will make a valuable contribution to the

    negotiation literature. This by our adaptation of the new approach to the auditor's negotiation

    with the client by studying whether the choice of negotiating strategy differs depending on

    which of the auditor's multiple social identities that are most prominent in the moment of

    decision

  • 291.
    E Gustavsson, Bodil
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hansson, Erika
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Budgetlös styrning: En kvalitativ studie med avseende på tre av Beyond Budgeting-modellens principer.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 292.
    E Kwang, Martin Sone
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The influence of marketing mix, on the student’s choice of University – Two State Universities in Sweden.2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to determine if the traditional services marketing mix influence the students, when selecting a university.

    Methodology: The work adopts a case study approach using qualitative method in the collection of data via the use of structural interviews. The sampled populations were the university’s administrations and the students. An inductive approach is applied in the data analysis.

    Result & Conclusion: Findings from the study show that, the HE uses different marketing mix strategies in the recruitment of students. The study also found out that the marketing mix elements have a positive impact in the student’s choice of a university. The programme, Promotional mix, place, price, people and Physical Evidence are directly related to the student’s choice of the HE.

    Implication of the studies

    There are two implication of the studies, one for the university and the other for the students. It is essential for the universities to understand the needs, motive of the students, the current and future job market demands. Also, the students need to be informed about the different universities offerings coupling with the current and future job demands.

     

    Limitations of the study: Time factor, the non-probability sampling method are some of the limitation of this study.

    Suggestion for future Research: The effects of University choice to the student’s satisfactions.

    Contribution of the Research: The research provides know-how on the HE marketing in Sweden and the student’s choice of the University.

  • 293.
    E Pham, Toan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Organizational barriers during the development of Information management systems2015Independent thesis Advanced level (degree of Master (One Year)), 40 credits / 60 HE creditsStudent thesis
    Abstract [en]

    Aim

    To understand why organizational barriers exist during the development of information management systems or enterprise applications. . This study investigates if organizational barriers actually occur and if so, how we can understand these phenomena.

    Method

    Deductive research and exploratory research. Secondary research is evaluated how it is applicable in practice. Qualitative research was applied across multiple subsidiaries. Standardized interviews were conducted among 30 interviewees. As it is exploratory research, this is sufficient to present certain patterns and indications. To support this method, Criterion-based sampling has been applied to ensure appropriate units for this study.

    Results & conclusion

    In a competitive environment, subcultural groups tend to be formed to protect similar interests. Rewards were based on power and achievements. By forcing accomplishment of the implementation of the information management system, groups would be rewarded. Others would be negatively affected. Therefore individuals and groups would act on behave of their own even if they would harm co-workers with their actions. Especially, groups without decision power were highly affected by these negative effects. Organizational politics controls the organization’s power. Counter-implementation strategies were identified; when groups tried to act on behave of the shareholder and customers to influence the decision-makers. After many delays, they were unable to prevent the integration of a new Information management system. 

  • 294.
    E Roberts, Ellen
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kvarfordh, Josefine
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Motivation via belöningssystem: Påverkar belöningssystem personalens motivation?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Empowerment deals with increasing employee motivation and job satisfaction by delegating responsibility and sharing information within the organization. This can be done through various tools including reward systems, which is one of the most effective tools within empowerment. This study is searching for understanding around how reward systems can influence employee motivation.

     

    Method: The study takes a hermeneutic and social constructionist perspective. We conducted a qualitative research strategy using semi-structured interviews to collect the empirical data. The theoretical framework consists of secondary data from researchers who have previously touched the subject. We sought logical parallels between the theory and the empirical data.

     

    Result & Conclusions: Our study has found both similarities and differences between existing theory and our interpretation of the empirical data. Our empirical results have strengthened the assumption that reward systems reinforce staff motivation. However, our results differ from existing theory which discuss which reward systems best encourages increased motivation. According to the prevailing theory, should non-financial rewards motivate more than financial rewards.

     

    Suggestions for future research: We recommend examining how companies can use non-financial reward systems and still keep their staff motivated.

     

    Contribution of the thesis: we believe that other students may find this interesting for future studies as our empirical results differed from the existing theory. We also believe that the results can be interesting for an enterprise.

     

    Key words: Empowerment, reward systems, motivation, total reward and decentralization.

  • 295.
    E Taji, Nabil
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Zaatra, Samed
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The influence of culture on the selection process of international market and entry mode2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The influence of culture on the selection process of international market and entry mode.

    Level: Master Thesis in Business Management

    Authors: Samed Zaatra & Nabil Al-Taji

    Supervisor: Professor Ehsanul Huda Chowdhry, Ph.D.

    Examiner: Professor Maria Fregidou-Malama, Ph.D.

    Date: June 2017

    Aim: The study aims to investigate the influence of cultural similarities when business entities decide to expand their business and enter a new market and it also focuses on the selecting process of the entry modes in regard to the cultural similarity.

    Methodology: Qualitative case study conducting semi-structured interviews as a main source for the primary data and support it with the pervious and current theoretical framework as the secondary data collection. 

    Findings: Many factors have an influence on the selection process of entry mode, and they are all connected to each other in some way. The main important factors are the level of risk and level of commitment. The cultural differences and similarities have an influence on the selection process of entry mode, which the more similarities, the lower risk, and vice versa.

    Contribution: This Study provides better understanding of the effect of culture similarity & entry modes. This study also contributes to the general business environment by which, all companies despite the fact of the size or the product line they have, they all should be aware of many opportunities and threats surrounding them when deciding to enter a new market. The study generates a viewpoint of using the similarity as a motivation for starting a business in a similar market.   

    Result & Conclusions:  We figured out in this research that the culture similarity has no influence on the motive behind expanding and entering new markets since the motive for companies to expand is the growth of market share, sales, and profit. On the other hand, cultural similarities and low physical distance along with an opportunity in the market is a significant motive that pushes companies toward expanding, and it will increase the companies’ experiences and the possibility of success in the culturally different market and a market with a high physical distance.

    Limitations: This study approach is qualitative, i.e. a limited number of companies are investigated. On the other hand, the small amount of the secondary data that was available in regards the topic was rear. Also, regarding the geographical distance between the country that we conducted the study at ‘Sweden’ and ‘Egypt’ where the headquarter of Dawlia21 is, also we only Skype interviews, it would be more reliable if it were face to face interviews.

    Suggestions for future research: Cultural similarity would be the main topic to consider in the field of investigation as long as there are not too many academic articles about it, so we suggest for more focus on the area of cultural similarities. The second part that would be an interesting to study would be the African market as a general and each country as accurate because we believe as researchers that the time will come, and this market will improve and get better on the economic and business levels.

  • 296.
    E Zander, Ronja
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ödling, Evelina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kunskapsspridning ur ett medarbetarperspektiv: Sociala faktorer och dess påverkan av den tysta kunskapens spridning vid outsourcing2016Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: Knowledge sharing from an employee perspective- Social factors effect on the spread of tacit knowledge at outsourcing

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Evelina Ödling and Ronja Zander

    Supervisor: Stig Sörling and Thomas Källquist

    Date: 2016 - January

    Aim: It has become increasingly common that organizations use external co-workers for temporary tasks and activities, that is, they choose to outsource parts of their operations. This has proven to be important to how the organizations knowledge capital is affected and, consequently, how knowledge is spread between the internal and external co-workers. Tacit knowledge is most affected by outsourcing, and there are social factors that affect co-workers motivation to share their knowledge. The purpose of this study is therefore to illustrate how knowledge is spread between internal and external co-workers with regard to tacit knowledge and social factors.

    Method: The study was conducted from a qualitative approach and a multiple case study which different types of employment have been studied. Social constructionism has implemented our theory of science and the hermeneutics the knowledge approach we decided to take account with the focus on interpretation and understanding. The empirical collection consists of semi-structured interviews with ten employees when we chose to proceed from an employee perspective. The theoretical framework builds on previous research about our area of interest and has acted as a base of our interview guide. The interview guide has then been used as a template to categorize empirical data and to analyze the empirical outcome.

    Result & Conclusions: We have according to the social factors in this study noticed that reflexitivity and the socio-psychological factor, focusing on the internal motivation is what affects the spread of the tacit knowledge between internal and external co-workers.Suggestions for future research: When the research on knowledge sharing between different forms of employment are limited, we suggest that further research should focus on studying different project groups or teams to create a deeper qualitative study.

    Contribution of the thesis: By highlighting the spread of knowledge between internal and external co-workers and converging multiple social factors in the same study, we have provided a theoretical contribution to the current research. The study has also generated a distribution pattern that shows that the internal co-workers spread their knowledge to both internal and external co-workers, while spread from external to internal is weak. This can be classified as the study´s practical contribution and the measures that organizations may need to use so that knowledge are spread between all co-workers.

    Key words: Outsourcing, knowledge sharing, external/internal co-workers, tacit knowledge, social factors

  • 297.
    Eckersten, Henrik
    et al.
    Department of Crop Production Ecology, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Bolinder, Martin
    Department of Ecology, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Johnsson, Holger
    Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Kätterer, Thomas
    Department of Ecology, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Mårtensson, Kristina
    Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Collentine, Dennis
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics. Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Tidåker, Pernilla
    Swedish Institute of Agricultural and Environmental Engineering, Research Institutes of Sweden (RISE), Uppsala, Sweden.
    Marstorp, Håkan
    Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Nitrogen leaching and soil organic carbon sequestration of a Barley crop with improved N use efficiency - A regional case study2017In: Acta Agriculturae Scandinavica - Section B, ISSN 0906-4710, E-ISSN 1651-1913, Vol. 67, no 7, p. 615-627Article in journal (Refereed)
    Abstract [en]

    The potential of modified spring barley crops with improved nitrogen (N) use efficiency to reduce nitrogen (N) leaching and to increase soil organic carbon (SOC) storage was assessed at the regional scale. This was done using simulation model applications designed for reporting according to the Helcom (Helsinki Commission) and Kyoto protocols. Using model simulations based on modified crops N dynamics and SOC were assessed for three agro-ecological regions (latitudes ranging 55°20′–60°40′ N) in Sweden over a 20-year period. The modified N use properties of spring barley were implemented in the SOILNDB model (simulating soil C, N, water and heat, and plant N dynamics) by changing the parameters for root N uptake efficiency and plant N demand within a range given by previous model applications to different crops. A doubling of the daily N uptake efficiency and increased N demand (by ca 30%) reduced N leaching by 24%–31%, increased plant N content by 9%–12%, depending on region. The effects of the modified crop on SOC was simulated with the ICBM model, resulting in an increased SOC content (0–25 cm depth) by 57–79 kg C ha−1 y−1. The results suggest that a modified crop might reduce N leaching from spring barley area, in a range similar to the targets of relevant environmental protection directives, a result which held more in the northern than southern regions. The simulated SOC increase on a hectare basis was highest for the central region and least for the most northern region. For the total agricultural area the share of spring barley area was small and more crops would need to be modified to reach the emission reduction targets.

  • 298.
    Eckersten, Henrik
    et al.
    Department of Crop Production Ecology, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Marstorp, Håkan
    Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Collentine, Dennis
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Economics. Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Johnsson, Holger
    Department of Soil and Environment, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Kätterer, Thomas
    Department of Ecology, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Ecosystem C and N dynamics affected by a modified spring barley trait with increased nitrogen use - a simulation case study2018In: Acta Agriculturae Scandinavica - Section B, ISSN 0906-4710, E-ISSN 1651-1913, Vol. 68, no 3, p. 230-242Article in journal (Refereed)
    Abstract [en]

    To what extent might a crop with increased plant N uptake efficiency and/or N demand increase plant biomass and soil carbon storage, decrease N leaching, and reduce the need for N fertilisation? This was assessed for a fertilised sandy loam site in central Sweden cultivated with spring barley for a four year period using a process based crop and soil simulation model (SOILN) calibrated to fit observations of field experiments with non-modified crops. Crop properties were changed in accordance with previous model applications to other crops with higher N uptake and utilisation efficiencies, to resemble potential effects of breeding. For the modified crops a doubling of daily uptake efficiency of soil mineral N and/or increase of radiation use efficiency by 30%, increased plant biomass by 3%-30%, decreased N leaching by 1%-30% and increased soil organic carbon (SOC) content by 1-12 g C m-2 year-1. The larger changes were mainly due to increased uptake efficiency. Fertilisation of the modified spring barley crop could be reduced while still producing the same plant biomass as the non-modified crop. The plant biomass to N leaching ratio of the modified crops increased. The simulated changes in plant biomass and SOC were sensitive to weather conditions suggesting that in situ experiments would need to cover a large range of weather conditions to evaluate the performance of new crop traits under climatic variability. The study suggests a strong need that field experiments are accompanied with model applications, when exploring the potential of the modified crops under variable conditions.

  • 299.
    Edehult, Cecilia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Riaz, Jahangir
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    The startup landscape: Sweden and the United States2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 300.
    Edelsvard, Olof
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordström, Olof
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Anpassning av kontorslokal till olika verksamheters behov och arbetssätt2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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