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  • 401.
    Klingberg, Tage
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Kågström, Jonas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Den goda sopavgiften: Hur styra avfallshanteringen för bra miljö och till rimliga kostnader?2004Report (Other (popular science, discussion, etc.))
  • 402.
    Klingberg, Tage
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Kågström, Jonas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Samordnade sopor: Om avfallshantering i praktiken2005Report (Other academic)
    Abstract [en]

    Waste is generated, processes and disposed of by all actors in the chain from producers (in-dustries) via consumers to waste companies. The interactions between all these actors deter-mine the environmental consequences and the costs. We have studied the middle part, i.e. households and organizations in their roles as consumers. We have focused on attitudes, knowledge and behaviour.

    The work has largely been performed by bachelor and master students of business administra-tion as their final thesis. Most studies are based on interviews or mail questionnaires. How-ever, two studies are theoretical focussing social marketing.

    We report and analyze the results of the studies conducted during the last two semesters. This is our second report from our project. More studies and a doctoral project is under way.

  • 403.
    Komujuni, Ernest
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Aenehband, Parisa
    University of Gävle, Department of Business Administration and Economics.
    Hur arbetar charterföretagen för att stärka sitt varumärke?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Purpose: The purpose with this study is to evaluate how leading companies in the “charter branch” create brand equity and associations related to the brand.

    Methodology: To test the anticipated model in the context of how charter companies work to establish a stronger brand, the authors use data collected from different literature sources and empirical findings.

    Findings: The results underline the importance of always finding new methods to establish a strong brand, and the value for service companies have to find their own place on a competitive market.

    Research limitations: We choose to limit our study by choosing two different charter companies, this choice made it able for us to get deeper understanding to our purpose. The two companies that we choose to investigate where: Apollo and Ving. The reason was because these two companies are market leaders and they have managed to create a strong brand.

  • 404.
    Kraft, Jakob
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    ROI -  Effekten av kompetensutveckling inom IT-området :  2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: There are currently few investments that firms do without making any investment calculation. Det därför är ett problem att det idag inte finns något enkelt sätt att kalkylera på en investering i kompetensutveckling inom IT-området . It’s therefore a problem that there is no simple way to calculate on an investment in skills development in the IT field. Studien undersöker därför: The study is examining if:

    • There is a credible way to measure ROI (Return on Investment) on such an investment?
    • How is it done?
    • Is it possible to standardize the way to measure?

    In addition to ROI estimated Pay-Back are calculated for each group: IT-users, IT-professionals and system developers.

    Method: The study was conducted as a quantitative study (web survey). ROI was calculated, and other verbal responses discussed. Data are also presented in graph form.

    Result & Conclusions: ROI is possible to calculate for this type of investment and for the time period of one year ROI is calculated to 87% of IT users, 67% for system designers and 41% of IT professionals. The Pay-Back time is calculated to 0,53 years for IT users, 0,60 years for system designers and 0,71 years for IT professionals. The difference of ROI and Pay-Back for different groups is due to differences in survey responses and the difference in investment size. If ROI is calculated on the median instead of average ROI is lower. There are uncertainties that can not be taken into account in this type of general computing.

    Suggestions for future research: Repetition of the study together with a comparative study with data collection by other means. Denna studie har endast samlat in data på ett sätt.

    Contribution of the thesis: The essay should be interesting for organizations working on skills development.

  • 405.
    Krantz, Ingegerd
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Ringfelter, Marielle
    University of Gävle, Department of Business Administration and Economics.
    Hållbart företagande: miljöanpassning och avfallshantering hos småföretag i Sandvikens kommun2004Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 406.
    Krantz, Tobias
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Systematiskt förbättringsarbete: En fallstudie vid Parker Hannifin Corporation, QCDEurope, Tema Ingenjörsfirman AB2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and aim: Organizations must be able to manage change in order to survive in today’s competitive society. To continue to develop and reach better results is fundamental. Case Company Parker Hannifin Corporation, Quick Coupling Division Europe, Tema Ingenjörsfirman AB, Skövde has an ambition to have an organization that manage changes and continuously improve its performance. That is the reason why this examination work arises. The aim on the examination work is to present a proposal on how the organization more systematic and effective can work with improvements. This has been done by identifying the key success factors for the improvement work in the literature, the company and through the benchmarking-company.

     

    Method: The examination work is done as a qualitative case study with an abducted approach. The data collection has been done through a variety of methods, which are past experience, literature studies, observations and interviews.

     

    The literature indicates several success factors to consider in order to achieving a successful change work. To have core values that the work can rely on and from that create an organization that continually improves. Within the organization can the continuously improvement work be divided in four different levels: individual- local-, cross functional- and global business improvement. The improvement work should in main be driven in a project form with defining roles and reach goals. By comparing the literature and the benchmarking-company are essentially the same success factors identified.

     

    Result and conclusions: The experience inside the case company is that the improvement work is unstructured and slow. The work is mostly in ad-hoc nature and a common destructive method that is uses to solve problem is “fire-extinguishing”. This examination work indicates that the organization is working unsystematic and are missing a structure with defines roles and distinct goals in order to work with changes.

     

    To create a more systematic improvement work the author has given a proposal on how the company can organize. By resting on core values and supporting infrastructure based on improvement teams that work at different levels with defined roles and clear goals is it good assumes to have a successful improvement work.

     

    Suggestions for future research: By using this examination works result, I hope that organizations can be able to achieve a successful improvement work and therefore continuously improving. This examination work delimits itself to only give proposals for actions, and does not scope how the proposals has been implemented in the organization. Therefore, I propose further studies of the implementing process of the improvement work in the organization.

  • 407.
    Kregert, Ulrika
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Olsson, Sara
    University of Gävle, Department of Business Administration and Economics.
    Marknadsplan för AB Tierpsbyggens 55+ segment2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att ta fram en marknadsplan för Tierpsbyggens 55+ segment. Vi har fått i uppdrag av AB Tierpsbyggen att ta reda på hur de på långsikt ska knyta till sig kunder över 55 år.

     

    Metod: Vi har valt att använda oss av en kvalitativ metod i form av intervjuer. Vi har gjort intervjuer med anställda, potentiella och nuvarande hyresgäster till AB Tierpsbyggen. Intervjusvaren redovisas i empiridelen där vi har i valt att göra analyserna löpande istället för i ett särskilt analyskapitel.

     

    Resultat & slutsats: Vi har kommit fram till att äldre människor ställer höga krav på sitt boende och det är svårt för ett kommunalt bostadsföretag att hålla den standard potentiella kunder är vana vid. För att locka fler kunder måste Tierpsbyggen öka 55+ beståndet och marknadsföra 55+ områdena då få potentiella kunder känner till dessa.

     

    Förslag till fortsatt forskning: En bra utgångspunkt för ett nytt forskningsprojekt är att ta fram en lägenhet som människor kan åldras i. Det är en utmaning att få fram en lägenhet där människor i yngre pensionsåldern är villiga att flytta in trots att det finns förutsättningar för en 90-åring att leva ett normalt liv där.

     

    Uppsatsens bidrag: Uppsatsen har bidragit med kunskap om Tierpsbyggens nuvarande och potentiella kunders uppfattningar och behov. Vi tror att studien är en bra grund för Tierpsbyggens arbete med marknadsföring mot 55+ segmentet.

     

  • 408.
    Kulander, Maria
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. Bygg- och fastighetsekonomi, KTH, Stockholm, Sweden.
    Lind, Hans
    Bygg- och fastighetsekonomi, KTH, Stockholm, Sweden.
    Lundström, Stellan
    Bygg- och fastighetsekonomi, KTH, Stockholm, Sweden.
    Hur skulle hyresmarknaden för bostäder i Stockholm påverkas av friare hyressättning?2008Report (Other academic)
  • 409.
    Kurvinen, Jaana
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Från offentlig sektor till företagande: kvinnor och entreprenörskap2003In: Efterskalv: företagsekonomiska bidrag presenterade på NFF konferens i Reykjavik 2003 / [ed] Svante Brunåker, Gävle: University of Gävle , 2003Conference paper (Other academic)
  • 410.
    Kurvinen, Jaana
    University of Gävle, Department of Business Administration and Economics.
    Förändringsarbetets logik: en studie ur ett kulturperspektiv på Stora Enso2000Report (Other academic)
  • 411.
    Kurvinen, Jaana
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Imitation och omtolkning: entreprenörers identifieringsprocesser ur ett genusperspektiv2009Doctoral thesis, monograph (Other academic)
  • 412.
    Kurvinen, Jaana
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    The interplay betweeen gender and entrepreneurship: moving in and out of roles2007In: Present challenges in gender research, Umeå: National School of Gender Research, Umeå University , 2007Chapter in book (Other (popular science, discussion, etc.))
  • 413.
    Kurvinen, Jaana
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Mickelsson, Kerstin
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Trading Wor(l)ds: rapport från RENT en forskarkonferens2005In: Trading Wor(l)ds: rapport från RENT en forskningskonferens, Gävle: University of Gävle , 2005, p. 1-9Conference paper (Other academic)
  • 414.
    Kurvinen, Jaana
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Svante, Brunåker
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Leaving the public sector for a new private venture: creating context from a gender perspective2007Conference paper (Other (popular science, discussion, etc.))
    Abstract [en]

    The empirical context for this study is drawn from interviews with 15 women who have left a job in the public sector in order to start a new private venture in the same industry. The theoretical basis is a discussion about the ways that norms and conceptions of entrepreneurship affect individual entrepreneurs, considering that entrepreneurship is a male gendered concept. The findings are presented in five recurrent themes that describe how the entrepreneurs create context for their new ventures: polarization, loyalty, marginalization, role creation and leadership style. Marginalization is described as self appointed and ascribed invisibility. Role creation is described as imitating and resisting the managerial discourse at the same time.

  • 415.
    Källänge, Emma
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Nordgren, Therese
    University of Gävle, Department of Business Administration and Economics.
    SMS-lån: den skambelagda låneformen2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ett SMS-lån är ett lån som kan tecknas genom att skicka ett SMS till ett kreditföretag, alternativt genom att fylla i ett formulär på företagets webbplats. Lånen ska betalas tillbaka snabbt och har höga avgifter. Lånen karakteriseras av den korta löptiden och de låga lånebeloppen. Därför kallas SMS-lån ofta för snabblån, snabbkrediter, microlån och korttidskrediter.

    Det finns ingen statistik över hur många SMS-lån som årligen beviljas men Kronofogdemyndigheten för löpande statistik om antalet inkomna ansökningar om betalningsförelägganden till följd av obetalda SMS-lån. När myndigheten gjorde sin första sammanställning för år 2006 var totala antalet ansökningar 1 407 stycken. När Kronofogdemyndigheten presenterade sin rapport för år 2008 var motsvarande siffra 35 775. Det har således skett en markant ökning av antalet obetalda SMS-lån.

     

    Denna studie utförs för att öka kunskapen inom området. Syftet med denna uppsats är att beskriva vilka som tar SMS-lån och utveckla idéer om varför de tar SMS-lån. För att besvara syftet har vi utgått från följande frågeställningar:

    - Vilka människor tar SMS-lån

    - Hur ser undersökningens respondenter på SMS-lån?

    - Varför tas SMS-lån?

    - Vilka faktorer påverkar individerna till att ta SMS-lån?

     

    Vi har utgått från en kvalitativ metod, i form av elva stycken intervjuer och en fokusgrupp om fyra studenter. Detta för att få en så god uppfattning om hur de aktörer i samhället som just nu har mest kunskap om ämnet ser på dessa frågeställningar. Som grund till vår empiri har vi använt oss av teorier som förklarar konsumentbeteende. Vi diskuterar och kopplar samman vår teori och empiri i analysavsnittet.

     

    Vid vår undersökning har vi kunnat konstatera att det är människor med svag ekonomi som tar SMS-lån. Vi har kunnat fastställa att lånet först och främst tas för att betala löpande räkningar.  Detta på grund att lånetagarna har en för liten fallhöjd i sin ekonomi, där marginalen mellan intäkter och kostnader är för liten. SMS-lån tas även i vissa fall för impulsköp, särskilt bland ungdomar, och det är just i de fallen som den snabba utbetalningen av lånet har störst betydelse. Indirekt drar vi slutsatsen att människor som tar SMS-lån har spenderat för mycket pengar på konsumtion, detta till följd av att det i dagens samhälle är ett hårt tryck på att ha en viss identitet och tillhörighet. Vi kan se att det just är människor som befinner sig i en svag ekonomisk situation som påverkas av SMS-låneföretagens marknadsföring i och med att de är i behov av pengar. Det är människor som inte har kunskap om SMS-lånens villkor och avgifter och/eller inte beviljas andra lån som påverkas av marknadsföringen för annars skulle de välja ett mer förmånligt lån. Särskilt påverkbara är den grupp av människor som använder SMS-lån till impulsköp, genom att de vet att de snabbt får tillgång till pengarna.

     

    Förslag till fortsatta studier:

    Vi anser att det skulle vara intressant att förnya undersökningen som Kronofogdemyndigheten och Konsumentverket genomförde på Internetsajten "Playahead". Genom att genomföra denna undersökning på nytt i dagens läge och även ha en annan avgränsning tror vi att nya slutsatser och mönster skulle kunna konstateras. Utifrån det kan man se hur marknaden har utvecklats sedan undersökningen genomfördes och därmed även kunna skapa sig en hypotes om hur SMS-lånemarknaden kan komma att utveckla sig i framtiden, förutsatt att det inte blir någon annan lagreglering.

  • 416.
    Källås, Stefan
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Bouvin, Sarah
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Outsourcing av Redovisningsfunktionen2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim with this essay is to make a comparison between the buying company and the selling company. When we have done this, we will illustrate the factors that can contribute that outsourcing by the companies accounting will be successful.

     

    Method: In this paper we have used a qualitative method of research with a hermeneutic approch. This because we have done interviews and no measurable data has been collected. Our method of interview was unstructured, this because the people that we interviewed should have a change to influence the interview. A research can have different purpose, we used the describing and the understandable methods.

     

    Result & conclusions: We have found that companies should use outsourcing, because they shall do what they are suppose to do. It is the knowledge in the selling companies that make the outsourcing succesful. With other words, companies shall put all their energy and time in their core activity. In this way, companies will be very competitive and they will make more market shares.

     

    Suggestions for future research: Our suggestions for future research are to make a comparison between bigger and smaller companies. To see which advantages and disadvantages that will appear.

     

    Contribution of the thesis: This essay will give a bigger understanding for the company’s core activity, and an understanding shall accomplish why companies choose to outsource their accounting.

  • 417.
    Källås, Stefan
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Stridh, Li
    University of Gävle, Department of Business Administration and Economics.
    Friskvård som framgångsfaktor2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Most people do agree about the employee’s important role in a company. It is the workers who can influence the companies’ economic situation, when the personnel’s well-being effects the companies’ profitability and efficiency. Many people ask the question why not the employee’s are reported in the company’s account. The aim of this paper is to investigate what have been done in the area of health accounting and discuss a new approach in the work with health care in companies. 

  • 418.
    Köpsén, Catrine
    University of Gävle, Department of Business Administration and Economics.
    Six Sigma at Saab Avitronics - Recommendations for implementation: MBA-thesis in marketing2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: This study investigates the degree of Six Sigma implementation in the aviation industry where it has been successful and is widely spread. Six Sigma is a quality measurement and improvement program and provides businesses with the tools to improve the capability of their business processes. The paper scrutinizes the possible consequences of implementing Six Sigma in a strictly controlled environment and how the defined success factors for implementation could be interpreted in this context. The concept of Six Sigma is examined with the objective to define recommendations for implementation at Saab Avitronics, a company within the aviation industry.

    Method: The theoretical background presents what theories for Six Sigma successful implementation that are present and seeks to give the topic depth and perspective to establish a basis on which the analysis later is built on. Phases for implementation of improvement programs and success factors for Six Sigma are investigated. To establish the environment in which the theory is adapted the empirical part of the study presents a marketing audit and a SWOT analysis of Saab Avitronics. An internal survey is also performed to examine Saab Avitronics’ view on its own knowledge in the area of Six Sigma, improvement methodology, statistics, and the attitudes towards implementing a methodology based on Six Sigma. The analysis is performed by applying the theoretical background in the light of the reality of Saab Avitronics. The possibility of a successful implementation is discussed.

    Result & Conclusions:Continuous improvements are a general prerequisite for survival and success and the study shows that this has also become a requirement imposed on companies within the aviation industry. Although special conditions apply to the aviation industry and Saab Avitronics there is nothing preventing from implementing the improvement concept in general, but special criteria have to be considered when choosing suitable projects. The study concludes with recommendations for Saab Avitronics on five phases for implementation; Plan, Pilot, Implement, Expand and Integrate, and main activities within these phases are defined. Finally the most important success factors for implementation at Saab Avitronics are defined and also how these should be interpreted for continuous improvement and future success.

    Suggestions for future research: The investigation is limited to the aviation industry and to Saab Avitronics. Future research projects could further study the consequences at Saab Avitronics after implementation of Six Sigma, case studies of implementing best practise theories like these recommendations, and studying selection criteria for success factors.

    Contribution of the thesis: The study contributes with recommendations to Saab Avitronics when implementing Six Sigma and also to the know-how and knows-what, to others than Saab Avitronics, when studying the same topic or when planning their own implementation of Six Sigma.

  • 419.
    Landua, Ina
    University of Gävle, Department of Business Administration and Economics.
    Gaining Competitive Advantage through Customer Satisfaction, Trust and Confidence in Consideration of the Influence of Green Marketing2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Research Question/Purpose: Due to environmental legislation, economic influences and increasing concern about the environment among the general public, today’s businesses are becoming more committed to environmental issues. Some enterprises yet have implemented a green strategy. This thesis aims at identifying issues that determine the long-term efficiency of green marketing and how confidence and trust plays a role in order to gain competitive advantage through customer satisfaction and customer retention. The common denominator of both, CRM and green marketing is the creation of confidence, trust and value for customers. So, focus is laid on measures that lend credibility to companies’ green marketing by interviewing experts and observing their opinions about green marketing and eco-labeling.

    Design/Methodology/Approach: Interviews conducted with company professionals from IKEA and Konsum Gävleborg and a member of the municipality in Gävle, as well as findings from secondary sources of the company Nestlé were used to investigate the companies’ ways to respond to environmental concern and how they deal with green issues and ecological responsibility. The interviews provide valuable insights of the success of green marketing depending on the confidence between company and customer.

    Findings: By analyzing the results of the interviews with the literature review, the thesis reveals that environmental responsibility and ecological orientation needs to be based upon the entire business strategy of a company and implemented in its core principles in order to deal effectively and efficiently with this issue.

    Conclusions: Companies respond in different ways to ecological issues, through eco-labeling, cooperation with NGOs and energy-saving production processes. In conclusion, it can be said that the need for customer relationship commitment, trust, confidence and loyalty as a result of satisfaction are as important in customer relationship management as in green marketing, because competitive advantage can be achieved by environment-related activities and motivates companies to go green to promote ecologically sustainable practices.

    Research Limitations/Implications: There is a number of literature focusing on customer relationship management and implications of green issues for business strategy, but there are only a few on green marketing yet and the interaction between green marketing and CRM is missing attention, so far.

    Originality/Value: This work seeks to make a contribution towards bridging the ends of CRM and green marketing. It indicates a relationship between eco-orientation and company performance and implicates, on the basis of the theoretical and empirical findings, that integrating ecological features and good performance in a company is not impossible. Trust and confidence are as important concepts in green marketing as in CRM.

  • 420.
    Lang, Åsa
    University of Gävle, Department of Business Administration and Economics.
    Cityhandlares uppfattningar om konkurrens?: Ett Choice Experiment2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    The purpose of this study is to measure and analyse city retailers´ perceived threat of competition in four different hypothetical choice situations, a Choice Experiment. The selected group of retailers was located within a geographically defined area in the City of Gävle, Sweden. The results indicate that there is a variation in the retailers´ perceived threat of competition between market places. However, the results also indicates that threat of competition foremost is perceived in the local competing area.

  • 421.
    Larsson, Ida
    University of Gävle, Department of Business Administration and Economics.
    Fastighetsmäklaryrket: Att skära guld med täljkniv? - Vad motiverar fastighetsmäklaren i sin yrkesroll och hur ser dess chefer på motivation?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    My purpose with this study has been to investigate what it is that motivate an estate agent and to investigate how the directors estimate the co-workers motivation and its influence on performance. I have hold to several theories that I could connect to the empirical result. Motivation factors vary depending on each individual and therefore estate agent. Satisfied customers, comfort at work, vary tasks and a good salary seems to be significant motivation factors for the estate agents. The directors should create a better dialogue with the estate agents to increase the wariness of the co-workers motivation factors. On that way the directors eliminate the risk that they assume their own motivation factors rather than the co-workers.

  • 422.
    Larsson, Jane
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Schultz, Philip
    University of Gävle, Department of Business Administration and Economics.
    Vad får dem att brinna?: en studie om motivationsfaktorer hos extra anställda2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Det är vanligt att arbetsgivare missar vikten av att motivera extra anställda. Resultatet av att förbise betydelsen av motivation kan bidra till oengagerad och illojal personal samt ökade kostnader för nyrekrytering. Om arbetsgivaren lägger vikt vid att förstå vad som motiverar personalen kan arbetsgivaren öka glädjen, effektiviteten och därmed lönsamheten i verksamheten.

    Uppsatsens syfte är att belysa extra anställdas motivationsfaktorer och hur viktigt arbetsgivare och arbetstagare anser att motivation är.

    För att bättre försöka förstå vad som driver en individ, har vi med kvalitativ metod genomfört intervjuer. Vi har intervjuat fyra extra anställda och två arbetsgivare på två företag inom branscher där sådan anställning är vanlig. Frågorna har formulerats med öppna svar då vi har varit intresserade av att respondenterna skulle berätta fritt. Vi har ställt frågor enligt en mall då vi har haft som syfte att kunna jämföra svaren mellan de olika individerna. Eftersom vi har erfarenhet inom ämnet som vi inte kunnat bortse ifrån därför har vi tolkat svaren enligt ett hermeneutiskt synsätt.

    Teorin vi har använt är främst job enrichment/enlargement och commitment, dessa två teorier grundas på Maslows och Herzbergs äldre teorier om motivation varför vi även tar upp dessa.

    Med teorierna som grund har vi analyserat informanterna svar och jämfört om det finns likheter eller olikheter mellan dem. Vidare har vi jämfört arbetsgivarens och arbetstagarnas syn på motivation och om dessa överensstämmer med varandra.

    I vår slutsats har vi kommit fram till att lönen är initial för att arbeta extra men den är inte avgörande för motivationen. Arbetstagarna och arbetsgivarnas uppfattningar om motivation skiljer sig åt mellan företagen. På restaurangen är parterna överens om vad som är motiverande och arbetsgivaren arbetar aktivt för att underhålla motivationen. På butiken anser vi att det finns ett glapp mellan arbetstagare och arbetsgivare om vad som är motiverande. Vi tolkar arbetsgivaren som oreflekterade om vad motivation skulle kunna bidra med för att öka arbetsglädjen.

  • 423.
    Larsson, Joakim
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Snaar Eriksson, Caroline
    University of Gävle, Department of Business Administration and Economics.
    En förändrad revisionsplikt2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Idag råder en het debatt i branschtidningar huruvida revisionsplikten skall avskaffas eller inte. Det är nämligen idag möjligt för varje enskilt medlemsland inom EU att själv avgöra om de skall ha kvar den lagstadgade revisionsplikten för mikroföretag. Mikroföretag innefattar de företag som omsätter under 3 miljoner. Idag gör Svenska Staten en utredning på hur Sverige skall ställa sig till lagförslaget. Denna utredning skall färdigställas och vara utformad senast den 10 september 2007.

    Syftet med vår uppsats är att ta reda på vad företagaren tycker om revisionen idag samt om företagaren kommer att välja frivillig revision om slopande av plikten träder i kraft. Vad vi upptäckte i och med att vi läste branschtidningar var nämligen att det inte var någon företagare som uttalade sig i frågan. Därigenom väcktes vårt intresse att undersöka detta ytterligare och utifrån det skapades vårt ämnesval.

  • 424.
    Larsson, Monica
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Hedberg, Jessica
    University of Gävle, Department of Business Administration and Economics.
    Attityder och värderingars betydelse för ExTes framgång2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Purpose: Our purpose is to examine how ExTe works with values and attitudes and if it has any connection to their success.

    Research questions: Does attitudes and values have anything to with ExTes success? Does ExTes management see their staff as a resource for development and do they deliberately work with it. Does ExTe follow their written Value book and do they continuously and active work with it?

    Approach: We have used a deductive way of reasoning and a qualitative study to gather the information needed. We have interviewed four staff members at ExTe.

    Conclusions: ExTes continuously and deliberately work with values and attitudes do have a meaning for their success. They see their staff as a resource for development.

  • 425.
    Leander, Esther Nzungwa
    University of Gävle, Department of Business Administration and Economics.
    Cultural labour management in Finland : Multicultural Working environment in Riihimäki Würth Ltd., Finland; MBA-thesis in marketing2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to explore, discuss and analyse patterns that make up a successful multicultural labour marketing and management. Riihimäki Würth Ltd. employees´ experiences have been used as an example of multicultural labour management.

    In the report, the following research questions have been answered:

    • What are the main cultural differences in multicultural working place?

    • What are the benefits and challenges of multicultural working environment?

    • How do Finnish managers prepare employees on multicultural working environment, prevent, solve problems that are caused by multicultural working environment and, promote multicultural working environments.

    • What are the lessons learned from multicultural working environment?

    Culture can be best expressed in the interactions of values, attitudes and behavioural assumptions of society. We must be able to unpack the culture concept (Schwartz 1994).

    I have worked as a government labour consultant/officer in Finland for 7yrs. I used my knowledge of today’s Finnish labour market condition to get a full picture of the cultural labour marketing possibilities.

    Method: I picked four big companies in Finland that practice multicultural labour strategies from our clients’ registration data system and send them an email offer to interview their employees. Only Riihimäki Würth Ltd. took my offer and booked me in as a visitor. I interviewed five natives and five migrant employees in Riihimäki Würth Oy company in Finland that fix and assemble materials like screws, screw accessories, dowels and plugs, chemical products, furniture and construction fittings, tools, and stock keeping and picking systems.

    Common denominator for all ten respondents was an over one-year experience in multicultural working environment. I walked around the building, selected 10 employees by random, contacted face-to-face oral interviews and recorded their answers using my Video camera.

    Findings on how the respondents have handled their multicultural working environment are discussed in the analysis. Employees’ suggestions on how to create and manage multicultural working environment have been reviewed too.

     

    Result and conclusions: My conclusion is that cultural differences may not affect unskilled working environment (like the researched warehouse operating Würth Ltd. company), as long as all the employees are treated equally. Carrying out of given duties in unskilled working place is the same in a warehouse company despite of the country of origin.

    The Würth Ltd. unskilled labour respondents provided evidence that equal salary, treatment, sharing of duties and other benefits could be the key to successful multicultural working environment, marketing and management. It creates harmony, kindness and friendliness in the air that I too, witnessed while walking around the building before the interview.

    Learning the native or working language is very important to enable communication and career progress even in Würth’s unskilled warehouse multicultural working environment, marketing and management.

    Researched company has 126 employees in 379 departments of which 28 are migrants from Vietnam, Morocco, Kosovo, Germany, Russia, Estonia, Egypt, Kuwait, Bangladesh, Japan and Philippines. It hired the first foreign employee in 1990 but none of foreign employees has ever been promoted. This could be a multicultural working environment dark side or failure. Multicultural marketing in Finland might not be the right strategy or solution for ambitious foreigners who are interested and looking for quick career advancements or career progress if this is the case in most of the Finnish multicultural working places.

    I suggests the following for future research:

    • A deeper study on communication in a multicultural working environment: How can information be easily and successfully communicated in a working environment where employees do not share a common language.

    • Promotions: How can foreign employees advance their career in a foreign labour market if their native language skill is below the native or required standard, but the job skills are excellent?

    • Why Finland attracts and uses more foreigners for unskilled labour than skilled?

    Contribution of the study: The study offers a pattern and lays down a background for further studies on multicultural labour force. It may reduce the fear of multicultural working environment. It might help the managers and companies to overcome prejudices on cultural differences and barriers. Some organisations and networks (e.g. The Municipality of Riihimäki town, TJS ; STTK and AKAVA union education institute and Mosaiikki project sponsored by Ministry of Migration) have already copied my research interview DVD to use as a guideline for training new foreign employees and managing multicultural working environments strategies. I believe that it might help marketing managers to create better multicultural labour marketing strategies.

  • 426.
    Leim, Frida
    University of Gävle, Department of Business Administration and Economics.
    I krisens spår: tuffare reglering av kreditderivat2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att utifrån en empirisk studie beskriva och belysa vilka regelverk som reglerar kreditderivat på den svenska finansmarknaden. I studien ingår även att undersöka vilken nytta regleringen av kreditderivat fyller, samt vilken roll instrumentet har spelat i dagens finanskris. Studien syftar slutligen även till att undersöka om, och hur, nuvarande reglering av kreditderivat kommer att förändras till följd av dagens finanskris.

    Metod: Jag har i denna undersökning valt att använda mig utav den kvalitativa forskningsmetoden, i enlighet med att ett mindre område har studerats för att mer djupgående undersöka och problematisera detta. Vidare har den abduktiva metoden använts för att gripa an till mina forskningsfrågor.

    Teori: I den teoretiska referensram som ligger till grund för detta arbete har jag valt att presentera och redogöra för finansmarknaden och handel med finansiella instrument, samt det finansiella instrumentet kreditderivat. En överskådlig redogörelse gör jag även för hur nuvarande regleringen ser ut för kreditderivat, samt presenterar den ekonomiska teorin som syftar till att förklara varför regleringar upprättas och tillhandahålls i samhället.

    Empiri: Jag har genomfört tre stycken kvalitativa intervjuer, varav den ena med en representant från Finansinspektionen och de två övriga med representanter från de svenska storbankerna SEB och Handelsbanken.

    Slutsatser: Ett resultat som denna studie erhållit är att en förändring av regelverket gällande kreditderivat kommer att ske till följd av finanskrisen. Ett arbete har redan inletts gällande denna fråga, och den reglering som kommer att implementeras är central motpartsclearing. Utifrån min undersökning framgår även att samtliga respondenter anser att kreditderivat som finansiellt instrument har spelat en avgörande roll i fråga om finanskrisens uppkomst. Dock finns det skilda åsikter gällande i hur stor utsträckning instrumentet har åsamkat skada och på vilket sätt. Regleringen av kreditderivat kan beskrivas utgöras av en ramlagstiftning, delvis på grund av instrumentets expansiva utveckling som ej möjliggör detaljregleringar. Vilket får till följd att utrymme finns för aktörers idérikedom gällande utvecklingen av dessa instrument. Genom Finansinspektionens olika föreskrifter tillsammans med det speciella tillstånd som myndigheten ger ut, regleras kreditderivat. Även genom de regelsamlingar som FAR ger ut årligen inom värdepappersområdet skapas normer som blir branschpraxis gällande kreditderivat. 

  • 427.
    Leivo, Maria
    University of Gävle, Department of Business Administration and Economics.
    Extranet in Development of Supply Chain2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Extranets as they have come to be termed are revolutionizing supply chains and their management. Companies and organizations with quite different internal information systems can now access data from other supply chain members. Information can be shared easily and at relatively low cost. A major benefit that flows from this greater

    transparency is that internal operation of the business can become more efficient as a result.

    This thesis studies extranet in development of supply chain from case company’s perspective. Finnsementti Oy was chosen as a case company because they had a desire to improve the operation of their supply chain by developing an extranet. Finnsementti Oy is a Finnish cement manufacturer since 1914. At the moment Finnsementti

    produces 85% of the cement needed in Finland. Most of company’s business is B-to-B.Finnsementti actively develops its operation and this thesis also supports that goal by aiming to improve the efficiency of Finnsementti’s supply chain which again is assumed to have a positive impact on competitive advantage and profitability.

    Based on a CRM study conducted in spring 2005 Finnsementti Oy decided to develop its existing rarely used customer forum into an efficient customer-oriented extranet. Finnsementti aims to improve its customer service, improve supply chain performance and make its order and delivery process more efficient. In advance extranet was

    assumed to enable all this. Extranet project was initiated in early fall 2005 and this study was initiated simultaneously. The starting-point of this thesis was Finnsementti’s desire to implement a supply chain improving extranet, and in order to do that, the implementation had to be successful. Due to the fact that supply chains are currently evolving towards networked e-supply chains there is quite lot of existing literature about how a supply chain performance can be improved by using electronic tools. This study concentrates on these facts, related assumption and expectations. It was also evaluated from case company’s perspective how likely these expected improvements are going to realized; is there something unexpected and additional that Finnsementti has not been able to predict? In order to find this out extranet was studied at first from literature and then from case company’s and their employee’s perspective. One of the goals of this study was to determine what is the actual condition for completing this extranet project successfully because only that can enable the realization of supply chain improvements. How to make employees and customers adopt this new extranet and so that they will start to use it actively in their daily activities? The foundation for this part of the study was the comprehensive literature review conducted on supply chain improvements. Based on that, observations and interviews, an expectations theory was built. According to this theory user’s realistic and accurate expectations make a good foundation for accepting a new information system. If the user’s expectations are fulfilled, user will perceive the new system easy to use and useful which on the other hand leads to acceptance of the system. This

    expectations theory can be used as a starting point for almost any information system implementation where user acceptance is considered critical.

  • 428.
    Lekerud, Camilla
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Marteliusson, Katrin
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Förbesiktigat – fördelaktigt för både köpareoch säljare?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats behandlar besiktningars betydelse vid en fastighetsöverlåtelse. För att undvika problem efter överlåtelsen har både köpare och säljare skyldigheter och rättigheter vid ett fastighetsköp. Det har blivit allt vanligare att säljaren låter besiktiga sitt hus redan före visning. Det kan ge både positiva och negativa effekter för båda parter. Vi vill utreda om fördelarna överväger nackdelarna.

  • 429.
    Lenell, Jenny
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Ström, Katarina
    University of Gävle, Department of Business Administration and Economics.
    Vilka effekter upplever svenska företag efter införandet av IFRS 3 med avseende på goodwill? Har denna syn förändrats sedan tiden kring införandet av standarden?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Vilka effekter upplever svenska företag efter införandet av IFRS 3 med avseende på goodwill? Har denna syn förändrats sedan tiden kring införandet av standarden?

     

    Nivå: C-uppsats i ämnet företagsekonomi

     

    Författare: Jenny Lenell och Katarina Ström

     

    Handledare: Tomas Källqvist / Stig Sörling

     

    Datum: 2009 – januari

     

    Syfte: Vårt syfte med detta arbete är att vi vill skapa förståelse och analysera hur svenska företag upplever införandet av IFRS 3 med avseende på goodwill. Vi vill även titta på om denna syn har förändrats sedan införandet av standarden och om den överensstämmer med tidigare studier.

     

    Metod: I detta arbete har vi valt att genomföra en kvalitativ studie. För att utföra studien har vi intervjuat ett antal svenska företag. Den information vi samlat in ligger till grund för vår analys och slutsats. Vi har även samlat in redan befintlig teori och ställt denna mot vår insamlade empiri.

     

    Resultat & slutsats: Det som vi har funnit är att de största förändringarna företagen upplever till följd av IFRS och den nya goodwillredovisningen är det årliga nedskrivningstestet och de ökade upplysningskraven. Företagens syn på de nya reglerna har inte förändrats så mycket i jämförelse med studier gjorda vid tiden kring införandet. Företagen är fortfarande negativt inställda till de nya reglerna och behöver ha mer tid på sig att anpassa sig till dem för att kunna acceptera dem fullt ut.  Dock har vi sett att de är mer positiva nu än för några år sedan. Ett av syftena med IAS-förordningen var att skapa en enhetlig och jämförbar redovisning vilket verkar ha lyckats då företagen upplever att detta blivit bättre.

     

    Förslag till fortsatt forskning: Ett förslag till fortsatt forskning skulle kunna vara att man om något år gör en liknande undersökning för att då se om företagens uppfattning och syn på standarderna och tillämpningen av dessa har förändrats. Vi tror att företagens syn kan ha utvecklats då standarderna och arbetssättet är mer inarbetade om några år.

     

    Uppsatsens bidrag: Vi anser att uppsatsen har bidragit till att tydliggöra företagens syn på standarderna och visar på om denna syn har förändrats något sedan införandet. Uppsatsen visar på att den största förändringen för företag gällande den nya goodwillredovisningen är kraven på nedskrivningstest och de ökade upplysningskraven.

     

    Nyckelord: IFRS 3, goodwill, kvalitativa kriterierna, rättvisande bild och tidigare studier. 

     

     

  • 430.
    Lennartsson, Frida
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Holzinger, Marie
    University of Gävle, Department of Business Administration and Economics.
    Nedskrivning av koncernmässig goodwill under global finansiell kris2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Sedan i januari 2005 är alla bolag som är noterade på börsen inom EU skyldiga att upprätta sin koncernredovisning i linje med IFRS. Koncernmässig goodwill skall inte längre avskrivas enligt plan utan istället bör en nedskrivningsprövning utföras varje år enligt IFRS 3. Den finansiella krisen, som tvingat oss in i den lågkonjunktur vi befinner oss i idag, är en effekt av en tidigare världsomspännande galopperande kreditexpansion. Denna fick stora negativa ekonomiska konsekvenser främst på kapitalmarknaden i USA. På grund av USA:s ledande position inom många områden har detta satt djupa spår i hela omvärlden.

    Genom att noterade bolag enligt IFRS redovisningsprinciper skall redovisa en rättvisande bild av företagets finansiella ställning gjorde vi ett antagande att frågan om en eventuell nedskrivning av koncernmässig goodwill bör ha aktualiserats den senaste tiden.

     

    Syfte: Vårt syfte med undersökningen var att se om och i vilken omfattning bolag har gjort nedskrivningar av koncernmässig goodwill under 2007, 2008 samt första kvartalet 2009.

     

    Metod: Vårt slutliga urval blev 60 bolag noterade på Stockholmsbörsen. Vi samlade in data från respektive bolags hemsida och sammanställde dessa rådata i statistiska diagram. Dessa diagram blev sedan en grund för vår analys.

     

    Resultat & Slutsatser: Resultatet för undersökningen visade på att vi inte kunde se någon större ökning i nedskrivningar av koncernmässig goodwill som direkt kunde förknippas med den finansiella krisen. En möjlig orsak kan vara att effekterna av krisen ej visat sig fullt ut ännu, en annan kan vara att det finns andra orsaker till att bolagsledningen väljer att inte göra nedskrivning av koncernmässig goodwill.

     

    Förslag på vidare forskning: Att undersöka samma urval när konjunkturen börjar vända uppåt igen eller att genom en kvalitativ undersökning studera de exakta orsakerna bakom bolagens agerande i frågan om nedskrivning av koncernmässig goodwill. En annan intressant aspekt är att undersöka revisorernas roll i detta informationsflöde.

  • 431.
    Lenströmer, Marie
    University of Gävle, Department of Business Administration and Economics.
    Vad är nyckeln till kunder?: En studie av Länsförsäkringar Gävleborg Bank och Försäkring2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: This thesis aims to study customers of Länsförsäkringar. This study is interesting because insurance companies sale invisible products. Even the customer who pays for a product, is not probably going to use or want to use it.

    The aim of my paper is to investigate the followings:

    • Why do the existing customers of Länsförsäkringar stay with the company?

    • Why does a person chose to become a customer at Länsförsäkringar?

    • Do the customers find it important to have bank, insurance and life with the same company?

    • Do the customers find it important with a personal contact of their own at their company?

    • What similarities and differences are there between the customers of Länsförsäkringar in Gävle, Bollnäs and Söderhamn?

    Method: To conduct this study I have made use of several different procedures:

    1. Study of literature

    2. Questionnaire survey

    3. Statistical work on the questionnaire

    Result & Conclusions: The most important conclusions that I have come to see are the following:

    • The new customers of Länsförsäkringar seem to value price the most while the existing customers value staff and service the most.

    • Länsförsäkringar has to market the benefits with the concept bank, insurance and life within the same company in order to make it work as a competitive advantage.

    • To succeed with implementing a “personal contact” Länsförsäkringar has to market the benefits of it to the customers.

    • No major differences can be found between the localities Gävle, Bollnäs and Söderhamn.

    Suggestions for future research:

    • To carry out more thorough interviews or a questionnaire survey among the customers who have left Länsförsäkringar in order to see why they left the company.

    • To conduct further studies of the 40 percent of the new customers who choose Länsförsäkringar for the sake of the price. Do they seem to represent a group of people who often switch companies in order to get the lowest price?

    Contribution of the thesis: The thesis gives not only Länsförsäkringar, but also others that are interested, an opportunity to get an insight in which of Länsförsäkringar competitive advantages that are appreciated by their costumers.

  • 432.
    Lidstrom, Patric
    University of Gävle, Department of Business Administration and Economics.
    Prestudy of potential business case for a new transmission regulation device aimed for the USA market2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    This thesis is performed as a pre-study to find some marketing guidelines for Saturnus TRD, with concentration on the potential business case for a new product on the USA market. The USA market for TRD´s is currently not growing organically in matter of new power lines, though an increase of TRD delivery to USA can be predicted the coming years due to replacement of Transformers equipped with old TRD´s. For Sat-urnus to be more competitive on the USA market it is almost a necessity to improve their product portfolio to better match with the regional requirements, mainly in re-gards of product rating and maintenance aspects. Such product aspects have been evaluated in this study along with potential order increase for Saturnus TRD if such a new product is realized.

    In this study I have mainly gained information by interacting with people within the Saturnus organization who have direct access to important customer preferences for Transformers as well as TRD´s i.e. Front End Sales persons and technical experts. To get valuable information of general character such as marketing principles, organiza-tional aspects and competitor insights a lot of colleagues within the Saturnus organi-zation have contributed with their knowledge, such knowledge combined with excel-lent marketing literature and industry documentation have all together built the infor-mation foundation of this report.

    This study shows that there are good possibilities for potential increase of business in USA if Saturnus TRD develop a new product, better suited to existing market re-quirements. Such product is found to be designed as an on-tank type of TRD, operat-ing with vacuum technology at a current rating of 1000A. The cost for development of the suggested TRD would be in the range of 30% above the cost for developing the existing TRD. Estimated annual increase in order-intake with a new TRD is evaluated to be approximately 250 units. With estimated sales volumes, development cost will be covered after 1,5 years and the profit scenario is good due to the fact that the mar-gins will be better for the vacuum TRD compared to the existing technology.

    In addition to improved product technology, the study points out significant im-provements to be made in matter of marketing strategies. Specifically customer seg-mentation is assumed to be a key factor for improved market orientation by focusing on customers organizational size and choice criteria.

  • 433.
    Lin, Eric
    University of Gävle, Department of Business Administration and Economics.
    Marketing Practices of Chinese Township Enterprises: MBA-thesis in marketing.2008Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim is to explore the Chinese way of marketing activities in township enterprises by linking the formation and implementation of marketing strategies and tactics with the impacts of environmental factors and contextual conditions. Specifically, the aims are:

    - Identify the managers’ perceptions of their marketing environments;

    - Explore how their perceptions of the environments shape the formation and implementation of the marketing strategies and tactics;

    - Explore how social cultural values influence the marketing activities at these enterprises,

    Method: Fieldwork was conducted in the summer 2007, at three enterprises in Fujian province in southern China. In depth case analysis was employed in this study. Interview guides, designed to learn their experience through their own words were used.

    Result and Conclusion: The research reveals that unique Chinese social and cultural values are deeply ingrained in the three township enterprises’ marketing practices. It also reveals that a competitor centred orientation, competitive advantages based on low cost labour and marketing expansion, and an innovative imitation strategy are some of the characteristics of marketing practices.

    Suggestions for future research: One of the disadvantages of a case-based approach is that it may be difficult to achieve generalizability. This research is also limited as it is focused on the three enterprises whose products all fell into consumer goods. Future research could also combine both qualitative and quantitative aspects. Such as looking at data on profits, return on assets and revenue we could also look to see the correlation between performance and market orientation of these types of enterprises.

    Contribution of the thesis: This research provides a reference frame for township enterprises to make their marketing decisions when they are involved in marketing circumstances similar to those presented in this research. Also, the findings may help global marketers to better understand township enterprises with whom they are competing or will compete in the Chinese market.

  • 434.
    Lindberg, Carolina
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Hur vill ungdomar och seniorer bo i Uppsala?: En studie om kundsegmentens betalningsvilja samt efterfrågan på bostäder2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The share of young people seeking a place to live, in the range of 18-30 years old, will in the near future increase. Parallel to this the Swedish population tends to expand and become even older. This change in population, expects to put big demands on the municipalities and the housing companies, who needs to be able to supply both modern suitable living quarters, appropriate for the older generation and also living quarters who young people demand. The purpose of this study, by order of Uppsalahem, is to examine the segments, young and old, respecting their willingness to pay and demand for the right type of place to live in.

     

    Method: In this study has a quantitative method of data collection been used, and two questionnaires have been implemented. The surveys generated a great material of data. This collection of material have been worked up and analysed and after that have a gather of material been done. The surveys were a sort of a web- based questionnaire who was sent out to the respondents. The email addresses were picked from Uppsalahems housing queue register. Totally 1624 surveys were sent out of whom 806 were sent out to the segment of young people and the remaining 818 to the segment of older people. Studies of literature have also been done and this underlies and constitutes the frame of reference for this study.

     

    Result and Conclusions: By the two questionnaire surveys, I have been able to identify how the demand is for apartments aimed to seniors and youth in Uppsala, and what type of apartment that is requested by the two segments. The study shows that there is a demand for these types of apartments. Judging from the two questionnaire surveys, seniors are to a greater extent than young people asking for an apartment specifically targeted to the specific customer group. Further, the study provided answers to what factors the customer considers to play the greatest role in the choice of housing. The questionnaire surveys also identified the willingness to pay of the two customer groups and the answers indicate that both the young and the older would be able to pay slightly more for their housing than they do today.

       The willingness to pay for an apartment with a higher standard was also explored. An overall limit on the customer groups were difficult to establish but the result showed that young people are willing to pay, in principle, as much for a kitchen with a higher standard as for a bathroom with it. The seniors, however, showed a greater interest to pay slightly more for the kitchen than the bathroom.

     

    Suggestions for future research: A proposal to continuing studies within this subject is to implement a survey about Uppsalahems “seniorboende” concept. The ambition with this study could be to discover what Uppsalahem should give priority to regarding the expand and development of future housing for the older generation. Further proposal to continuing studies is to complement this study with an extensive investigation about home-owners and people who are living in a terrace house. A motive to do this kind of research, is all the older people who are home-owners or living in terrace house today, but in the near future will seek smaller less demanding housing. 

     

    Contributions of the thesis: The objective with the final result is that it will contribute Uppsalahem with new facts. The thesis helps the housing company in their work to create strategies for them to work in order to best be able to satisfy the young and the elderly housing needs.

     

    Key words: Uppsalahem, change in population, demand, willingness to pay, young people, seniors, questionnaire, qualities, valuation, standard of living, security, housing for young people, student’s lodgings, housing for seniors.

  • 435.
    Lindeborg, Cecilia
    University of Gävle, Department of Business Administration and Economics.
    The Influence of Health Management on Companies' Value Creation Process2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    How can we understand the role of health management in value creation within an organization? Interviews with persons from eight different companies and two unions have been done to offer a deeper understanding of health management as an effective tool for organizational profitability.

     

    Findings include that organizational culture and structure are the most important issues a company should focus on to promote a healthy organization with focus on value creation. It is important that employees could influence the working conditions. The employees have to be involved in the work with improvements. The opportunity to develop skills and a strong communication are other important factors in health management. Focus on costumers is another central factor in organisations with a health management approach.

     

    Findings also include that a close cooperation with the occupational health services could be a tool to promote the organizational health. The occupational health services then need to work in the organization. One part could be by recurrent participation at the working places. The findings in this study confirm the complexity of health management's influence of the company's value creation process and competitive advantage.  There is no simple solution to become a healthy and profitable organization.

     

    Conclusions are that it is possible to structure the organization to promote both health and the value creation. The role of health management in value creation within an organization could be summarized in four words. These are engagement, respect, trust and responsibility.

     

    The relevance of the study is that it gives an idea of how health management could be profitable for companies. Not only as reduced costs for decreased absence due to illness or rehabilitation but as added value to the company. It could also give an idea of how to communicate the influence of health management.

  • 436.
    Lindell, Johanna
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Halse, Pehr
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Svårigheten för en revisor att verifiera posten goodwill2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: To locate and understand the auditor’s verification problem recording the item goodwill in comparison with IAS and IFRS.

    Method: The scientific approach we have used is hermeneutic, which is to understand something. We have chosen to use a qualitative approach with five unstructured interviews with auditors from different auditing firms to collect our empirical data. The literature study was collected through scientific articles and literature that we search for through databases at the University of Gävle and Uppsala University.

    Result & Conclusions: The auditors trust the companies, and follow established practice rather than IFRS so that they do not see the valuation as a problem. We can not say that our result is generalizable since the study only contains five interviews. The conclusion is supposed to point out that IAS 36 can be difficult to follow in practice.

    Suggestions for future research: We recommend studying and comparing established practice, law and recommendations. This because the auditors say they do not use IFRS and IAS regulations, they think it is better to follow established practice because IFRS and IAS make too high demands on companies.

    Contribution of the thesis: Compared to suggestions for future research we realize that it would give more value for knowledge to compare law and praxis instead of comparing how the auditor is working compared to the law. That is because the auditor follows practice more strictly than the standards of IFRS.

  • 437.
    Lindell, Johanna
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Larsson, Sarah
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Räntefria lån: Det rätta sättet att låna?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med detta examensarbete är att undersöka hur räntefria lån fungerar och är det i längden det bästa sättet att låna pengar på. Ger en räntefri bankverksamhet ett mer rättvist samhälle?

     

    Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod då vi har haft en intervju och inga data som är mätbara. Vår intervjumetod var ostrukturerad då den intervjuade hade chans att styra hur intervjun artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga. Då syftet med examensarbetet gick ut på att beskriva en verksamhet och förstå hur förloppet och olika handlingar påverkar människorna.

     

    Resultat & Slutsats: Vi har i vår studie kommit fram till att räntefria lån fungerar ungefär som lån med ränta, kostnaden blir ungefär den samma. Det som skiljer lånealternativen åt är att räntefria lån bidrar till ett mer rättvist samhälle. Alltså räntefria lån och sparande har ett bra syfte men vi har kommit fram till att det i praktiken är svårt att genomföra och införa i dagens samhälle.

     

    Förslag till fortsatt forskning: Vårt förslag till fortsatt forskning är att undersöka om det är rent praktiskt genomförbart att införa ett räntefritt samhälle. Och undersöka om det finns andra alternativ än JAK Medlemsbank om man vill låna räntefritt och undersöka om de kanske till och med är bättre.

     

    Uppsatsens bidrag: Denna uppsats ska ge mer förståelse hur räntefria lån går till och fungerar. Vad de totala kostnaderna blir och vad skillnaden är mot lån med ränta. Studien visar även att räntefria lån ger ett mer rättvist samhälle.

  • 438.
    Lindh, Petter
    University of Gävle, Department of Business Administration and Economics.
    Emerging Markets: a Case Study on Foreign Market Entry in Laos; MBA-thesis in marketing2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    This thesis is conducted for Husqvarna AB with the aim to map the Laotian market for them in terms of market potential for forestry power equipment. In order to provide decision material for further action I was asked to give a description of the Laotian forestry sector; research potential harvesting volumes; analyze the competitive situation; describe the general business conditions in Laos; and provide some insight as to how Husqvarna can enter the Laotian market.

    Method

    The method I have used for collection of information is two-fold. The empirical data has mostly been derived via interviews with forestry officials and companies involved in forestry. The theoretical review and collection of secondary data has been performed by research of books, journals, reports, newspapers and online sources. The research methodology can accordingly be labelled "the actor approach" which methodology is based on understanding social entireties. An important element in this approach is a process referred to as the hermeneutic circle - a process in which new knowledge is continuously incorporated into the understanding and used as base for further research. An important part of the method is my personal experience of Laos, from which I consider myself being able to base some conclusions.

    Theoretical Review

    Foreign market entry can generally be made in four modes: Exporting, licensing, joint ventures, or sole ventures. Foreign market entry strategies may involve adapting the marketing strategy. It may also necessitate product adaption.

     

    Market entry in developing countries will most likely mean being exposed to unfamiliar environments. The general business conditions might be very different from the home market and constitute higher levels of trade barriers and sociocultural distance may be difficult to deal with.

    Case Study, Conclusions and Reflections

    The highlights from these two chapters include:

    • Laos offers foreign investors to use any of the four market entry modes.
    • Doing business in Laos receives a low international rating, especially in terms of labor restrictions. It also has rather high trade barriers.
    • Laos is developing its commercial tree plantation sector and estimates suggest that the harvesting volumes will be increasing rapidly in the coming 10-15 years.
    • Importing and selling forestry power equipment is restricted. Laos does not yet have any authorized dealer for chainsaws. This provides for interesting opportunities.
    • The market is flooded with cheap, illegally imported, Chinese chainsaws, but it is questionable whether this actually constitutes any competition to Husqvarna, being a high quality brand. The Chinese chainsaws might however soon increase in terms of quality and be more competitive.
    • Obtaining an import and sales license for outdoor power products may be a rather lengthy procedure but once in place would mean being the first authorized dealer - which might be advantageous.

     

    Recommendation

    Due to Laos making efforts to increase the commercial tree plantation area, the harvesting volumes will increase rapidly the coming years. The sales potential for forestry equipment will hence increase in the years to come.

     

    My recommendation to Husqvarna, if they have resources, is therefore to locate a dealer and enter the Laotian market. Plantations are however still mostly in the development phase. It is therefore doubtful that early entry is profitable enough to be motivated if there are other markets with higher potential that Husqvarna wants to enter.

     

  • 439.
    Lindkvist, Robin
    University of Gävle, Department of Business Administration and Economics.
    Redovisning av personaloptioner enligt IFRS 2: En studie i värderingsmodellerna och dess indata2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    19th February 2004 the IASB introduced the IFRS 2. IFRS 2 means that the corporations must handle employee stock options as a cost in the income statement. It is not regulated in the constitution which model that should be used to value the options. Because of this the income statement can be affected by which model that is used by the corporation. The purpose of this paper is to confirm which affects different valuing models has to the value of the corporations employee options and even describe which assumptions of the in data that are used by the corporations and examine if this assumptions are theoretical correct. The paper is based on a case study of ten corporations who has employee stock option programs which are accounted according to the IFRS 2. At the comparing of the option valuing models the corporations in data is placed into the two models and calculations are made to see if the values vary between the models. Because that volatility is a very important factor in the option valuing models and affects the theoretical value at a significant extent an examination which is mean to give a picture of how the corporations has create the volatility assumption and that even will study if this value is correct theoretical value. Only 35 of the original 102 (34 %) corporations had employee stock options which are accounted according to the IFRS 2. Only 10 of these 35 (28,57 %) had a complete information about the in data. After my estimation of the historical volatility, five years back in time, my estimated volatility was in average 216,43 % higher than what the corporations had estimated and the average value of the options was 179,53 % higher. An estimation of the historical volatility one year back in time I get a lower value of the volatility that is in average 41,39 % higher than the corporations estimation and a option price that is 39,13 % higher. The differences of the risk free interest rate are huge, from 2,00 % to 4,30 %, a difference at 215 %. The calculated variation between the Black & Scholes model and the binomial method is tiny. The average difference between the ten examined corporation are only 0,0059 %, i.e. a hardly noticeable difference.

  • 440.
    Linnarsson, Kajsa
    University of Gävle, Department of Business Administration and Economics.
    Branding Innovation: How to successfully build the brand of a regional innovation system2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Around the world, regions are developing their knowledge-based assets in order to stay competitive in today's global economy. Europe alone is home to more than a thousand cluster initiatives. There are an overwhelming number of innovative regions and "valleys" competing to become the place to live and do business within a particular field. In this highly competitive environment, marketing directors and innovation system executives must develop and execute a well conceived branding strategy in order to survive and thrive. 

        Regional innovation systems are complex constructions often involving a variety of clusters, agendas and business models across a large number of partners from the business world, academia and society, each with their own best interest at heart. Unlike a company with a business idea and a range of products, an innovation system encompasses a multitude of business ideas and offerings that, when taken in the aggregate, are often abstract in nature.

         The purpose of this study is to address some common challenges when building the brand of a regional innovation system and attempt to identify some possible solutions for how to successfully overcome those challenges. In doing so, a selection of eight experts and practitioners in the field of regional innovation systems have been interviewed. 

          The four most important challenges in the branding of regional innovation systems are converting interested bystanders into committed stakeholders, juggling the brands of multiple stakeholders, communicating the complex subject of innovation and technology, and building and maintaining brand trust in a localized, close-knit environment. 

         The findings in this report suggest that branding an innovation system requires a unique approach - different branding channels and skill sets - compared to traditional product branding.  As a result I recommend that regional innovation systems focus on four major brand strategies: setting and managing brand expectations, ambassador development, creating a Branded Warehouse, and storytelling.      

           First in setting and managing brand expectations, it is important to communicate clearly so that potential members understand what the initiative is all about and why they should be excited about it. Paint a vision specific enough to drive interest but not so specific that members feel they have no input into the mission. Once consensus has been reached it's important to manage the different brand expectations so that all members are satified.

          Suitable champions on a regional, national and international level can act as ambassadors of the regional innovation system, spreading the brand message in the right networks by the power of their own individual credibility. Brand managers should work proactively with the board to leverage their networks to the greatest extent possible. 

        The findings in this paper suggest that the best approach for juggling multiple brands may be a Branded Warehouse model where a strong branded house is just as important to the success of the initiative as the strength of the brands inside that house. 

        Identifying, creating and spreading the narratives that define the brand help people grasp the complex subject of a regional innovation system. For spreading the brand message both within and outside of the region, the media and ambassadors are unrivaled tools.  

              

  • 441.
    Linusson, Jacob
    University of Gävle, Department of Business Administration and Economics.
    Bonnier och Kvinnorna, istället för kvotering2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    I denna studie presenteras en jämförelse mellan jämställdhetsprojektet Bonnier och Kvinnorna och könskvotering. Studien undersöker om projektet lyckades uppfylla målet att öka andelen kvinnliga chefer inom koncernen. I undersökningen ingår två intervjuer med anställda på Bonnier AB, samt så presenteras teori från genus- och organisationslitteratur. Projektet Bonnier och Kvinnorna genomfördes mellan åren 2000 till 2003 på mediekoncernen Bonnier AB och syftade till att öka andelen kvinnliga chefer och andelen chefer i koncernens ledningsgrupper. Min studie visar att projektet uppfyllde målet med att fördubbla andelen kvinnor i ledningsgrupperna men misslyckades med att öka andelen kvinnliga chefer. Bonnier och Kvinnorna hade få likheter med könskvotering.

  • 442.
    Liu, Jing
    University of Gävle, Department of Business Administration and Economics.
    How do we understand the effective ways to do business with China?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    As we know, China is the biggest developing country with a high speed at its economy development. More and more foreign businesspersons have joined in the promising and attractive Chinese market in order to catch some profitable opportunities to do businesses. However, a lot of issues need to be paid attention to in the business operation. Thus, there are some issues to be presented in this thesis regarding what are the effective ways to do business with China? Understanding the China's culture is an important and essential issue for foreign businesspersons. China's entry the WTO opened its door to more foreign investors who have be granted many preferential policies. Meanwhile, it is also a great challenge for the development of China. And Sino-EU business relationship aslo will be presented in this research to explain how it will take effect on the business doing between the two sides.

    This research has been approached through the methods of theoretical studies and interviews. It is quite essential for businesspersons to catch the opportunities to do business in the competitive Chinese market and be familiar with the advantageous factors in order to do business effectively in China.

     

     

  • 443.
    Liu, Yuanyuan
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Shen, Yang
    University of Gävle, Department of Business Administration and Economics.
    Airflow Entering Sweden: a global marketing research: decision-making and applied approach2009Independent thesis Advanced level (degree of Master (One Year)), 30 credits / 45 HE creditsStudent thesis
    Abstract [en]

    Problem: A Polish company produces heaters wants to enter the Swedish market. The decision maker needs information about the Swedish market both the general information about Sweden and specific information about the Swedish heater market. And some specific questions are asked by the firm in order to get a deeper view of the present heater market in Sweden.

     

    Purpose: If Swedish market ‘right’ (a farsighted choice)? Suppose the answer is ‘yes’, then how to enter and operate on the Swedish market within the environmental context of Sweden and the present Swedish heater market? Then suppose the answer is ‘no’, should the Polish firm leave or fix the problems?

     

    To achieve the goal, information of environmental context (ecological, sociocultural, technological, economic, political/legal and competitive) about Sweden should be collected. And according to the firm’s specific questions, answers should be collected by means of exploratory research. Suggestions about entering steps and future operation are to be fulfilled.  

     

    Method: Qualitative Research

     

    Results: In all, this thesis provides information to evaluate the chances and challenges, and proves Sweden is a ‘right’ choice -- the firm can win market share (reasons will be stated in following chapters) despite of the competition from present competitors.  Further applications of entering and operating on the Swedish heater market are available.

     

    General information about Sweden combined with detailed information of the present heater market were collected, analyzed and discussed. The presentation of the information helps evaluate the attractiveness of the Swedish market. Further study applies procedures of entering Sweden and operation after entering, which will be of vital importance for competing on the Swedish heater market when the decision maker determines to choose Sweden.

  • 444.
    Ljunggren, Lena
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Semunyuk, Alecia
    University of Gävle, Department of Business Administration and Economics.
    Välfärdseffekten av en konkurrensutsatt tågmarknad2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The aim of this paper is to describe how to measure welfare effect of the deregulation and increased competition of the public transport by railway in Sweden. The paper also includes a numerical example of how to measure the welfare effect. In our study we use public data from SJ regaring quantity and ticket prices for the period 1996 - 2005. We have used equivalent variation, EV, as the method to measure the welfare effect. We demonstrate how to derive the equation to calculate EV by starting with a Marschallian demand function. As the alternative price path we use the Swedish producers’ price index, PPI. The result of the measurement is that the increased competition in Sweden has had a positive effect on welfare. Since the data is limited, the monetary value of the welfare effect presented in this paper should be interpreted with caution and evaluated further with a more enlarged set of data.

  • 445.
    Loftebo, Fredrik
    University of Gävle, Department of Business Administration and Economics.
    Förbättring av logistiken i leverantörskedjan: MBA-uppsats med inriktning elektroniska affärer2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Det här examensarbetet i Elektroniska affärer på Högskolan i Gävles MBA program, beskriver hur logistiken idag fungerar i ett internationellt storföretag, samt ger förslag på hur logistiken kan förbättras, för att möta den allt hårdare internationella konkurrensen. Logistiken, både den interna såväl som den externa, har studerats, genom att personer med specialistkompetens på olika områden inom företaget, har intervjuats. Resultatet är att företaget idag har en logistik som är bra, men som skulle kunna förbättras på några områden. För att lyckas med detta, krävs i första hand inte fler sofistikerade program, som automatiskt kan styra de olika logistiska flödena. Istället handlar det om att skapa ökad öppenhet inom företaget, på olika nivåer, både inom funktioner, sajter, divisioner, som företaget som helhet. Det handlar om att ”visualisera buffrar”, men också om att producera rätt saker i rätt tid. Det kanske inte finns behov av en viss produkt, som man trodde vid projektets planläggning. Därför behöver resurser styras över från ett projekt till ett annat, från en sajt till en annan, eller från en division till en annan. Nyckelord är samarbete och öppenhet, minst lika mycket, om inte mer, än tekniska hjälpmedel.

    Men det handlar också om andra saker, prioriteringar som är själva kärnan i ”Just-in-time” (där bland annat Kanban är en del). Det handlar om hög kvalitet och leveranssäkerhet från underleverantörerna. Om en del inte fungerar, stannar hela produktionskedjan. När man ”tömmer” den ”Japanska sjön”, visualiseras med all önskvärd tydlighet de ”grund” eller ”flaskhalsar”, som finns inom produktionen. Det gäller att identifiera dessa och därefter reducera de ”grund” eller ”flaskhalsar” som finns. På så sätt kan produktionen bedrivas på ett effektivt och flexibelt sätt och på så sätt undviker man onödig kapitalbindning. En positiv sidoeffekt av detta arbetssätt, är att kvaliteten höjs (den måste höjas för att produktionen ska fungera på ett bra sätt).

    Nackdelen, är ett system som blir mer störningskänsligt och där mer tid, ork, kraft och pengar måste läggas på leverantörsutvärderingar, noggranna och regelbundna kvalitetskontroller och där företaget måste vara villig att investera, för att få produkter med rätt kvalitet i rätt tid.

  • 446.
    Lu, Yunli
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Zhou, Zhisheng
    University of Gävle, Department of Business Administration and Economics.
    A Critical review of SME internationalization: through two Swedish/Chinese SMEs2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    The internationalization of SMEs can be expected to gain further momentum because the world economy is becoming increasingly integrated with continued declines in government-imposed barriers and continued advances in technology

     

    Purpose

    The purpose of this paper is to design a theoretical framework for the internationalization of Small and Medium Enterprises, research, analyst and discuss.

     

    Theoretical Framework

    We have created a model of the internationalization of SMEs which includes four elements: Resource, Mode of Entry, Competitor and Marketing. We believe they are primary considerations for the SMEs to develop foreign operation.

     

    Method

    We will use qualitative method in our research

     

    Conclusion

    Optimize the allocation of resources, suitable way to entry foreign market, determine own Competitive advantage, positioning, decision making and controlling.

     

  • 447.
    Ludvigsson Ahlinder, Joakim
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lindh, Patric
    University of Gävle, Department of Business Administration and Economics.
    Kundrelationer i allmännyttiga fastighetsföretag2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: De ökade intresset för fastighetssektorn under de senaste åren har medfört högre priser och en ökad konkurrens. Den ökade konkurrensen leder till att allt fler allmännyttiga bostadsbolag väljer att lägga ut delar eller hela verksamheten på entreprenad. Att kunna stå emot konkurrens från andra företag på marknaden anses vara nyckeln till överlevnad och fortsatt utveckling för företag i dagens samhälle. I denna uppsats fokuserar vi på hur arbetet med kundrelationer kan utgöra en betydande del i denna verksamhet. Uppsatsens syfte är att undersöka hur en bra kundrelation skapas, utvecklas, bevaras och avvecklas samt att analysera om och hur arbetet med kundrelationer skiljer sig mellan olika fastighetsföretag. Vi vill även få en uppfattning om hur pass vanligt det är med outsourcing och vad som är avgörande vid upphandling med underleverantör.

    Metod: Vi har i denna uppsats använt en kvalitativ metod genom att vår undersökning är baserad på personliga intervjuer. Våra sekundärdata samlades in via kurslitteratur från tidigare marknadsföringskurser, genom artiklar och Internet. Genom att vi har utfört intervjuer med olika personer och sedan tolkat och analyserat dessa utifrån vår egen uppfattning tycker vi att den hermeneutiska metoden bäst speglar vårt arbete. I vår studie har vi utgått från den induktiva ansatsen genom att göra intervjuer med människor i en fastighetsbransch som vi antar ständigt förändras.

    Resultat & slutsats: Outsourcing sker inom enklare områden som handlar om vård av yttermiljö, inte till områden som direkt härrör till verksamheten ledning och organisering. Företagen är överens om att skapande av kundrelationer behöver ett enhetligt synsätt och bearbetning för att bli slagkraftig. Kritiskt inom kundvård är den relation som finns mellan fastighetsskötarna och kunder, att utveckla bra kommunikation och kontinuitet i att upprätthålla goda relationer. Det finns en ambivalens i hur fastighetsföretagen ska förhålla sig till avvecklingsfasen som beror på vad som ligger till grund för att relationen till kund upphör. Generellt kan sägas att de fastighetsföretag vi intervjuat kan ses som en homogen grupp – det vill säga att de agerar likartat i relationen till kund. Det tycks finnas en oskriven norm för hur de ska agera mot kund

    Förslag till fortsattforskning: Uppsatsen fokuserar endast på allmännyttiga fastighetsföretag och en fortsatt forskning skulle även kunna inkludera den privata sektorn.

    Uppsatsens bidrag: Uppsatsen visar att allmännyttiga fastighetsföretag är en relativt homogen grupp men de små avvikelserna företagen emellan kan ge nya idéer till andra företag inom samma bransch.

  • 448.
    Lundemo, Marcus
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Malmström, Sebastian
    University of Gävle, Department of Business Administration and Economics.
    Outsourcing: en studie i hur mikro- och småföretag lägger ut ekonomifunktioner 2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bakgrund: En ökad press på företagen gällande attskapa konkurrensfördelar har sin grund i den framfart som globaliseringen medfört. Outsourcing, vilket innebär att leverantören tar över de funktioner som tidigare gjordes internt, har gett möjligheter till att lägga fokus på företagets huvudsakliga verksamhet. Detta för att uppnå starkare konkurrenskraft. Tidigare lade företagen ut främst IT-relaterade tjänster, medan idag har vändningen gått mer mot att lägga ut ekonomi- och personalfunktioner. Kontroll och kostnad har ständigt varit motiven till att lägga ut. Dock har andra studier påpekat andra faktorer.

    Syfte och avgränsningar: Syftet med studien är att undersöka hur outsourcing av ekonomifunktioner motiveras och används bland mikro- och småföretag inom Gävle kommun. Studiens syfte besvaras med hjälp av tre undersökningsfrågor. Dessa är vilken faktor som styr valet av outsourcing, vilka ekonomifunktioner som läggs ut samt vilken faktor som styr valet av leverantör. Avgränsningen grundar sig på aktiebolag, enskild firma, enkla bolag, ekonomiska föreningar, handels- och kommanditbolag samt ideella föreningar.

    Metod: Uppsatsen utgår från ett positivistiskt synsätt med inriktning på kvantitativ metod. Metoden valdes på grund av att kunna mäta ett större urval. Enkäter via telefon har använts för insamling av primärdata. Urvalet består av 120 företag som slumpmässigt dragits ur en population på 2195 företag. Sekundärdata har inhämtats från litteratur och artiklar. 

    Resultat och slutsatser: Vartannat företag i undersökningen lägger ut hela eller delar av ekonomifunktionen till extern part. Det främsta motivet till outsourcing beror på den brist på kunskap som företagen har. De ekonomifunktioner som vanligen läggs ut är förberedande bokslut, löpande redovisning och skattefrågor. Det som sällan läggs ut är affärs- och investeringsbeslut. Valet av leverantör är behovsinriktat där rykte och tidigare samarbete har störst påverkan.

  • 449.
    Lundgren , Jonas
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Hjalmarsson , Staffan
    University of Gävle, Department of Business Administration and Economics.
    IT-införandet och beslutsprocessen2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     

    Syfte: Syftet med vår uppsats är att vi vill lära oss mer om olika beslutsmodeller.

    Metod: Vi har valt att samla in data dels genom intervjuer samt tidigare gjorda undersökningar. Den information vi fått genom intervjuer har vi valt att redovisa i löpande text, frågorna bifogar vi som bilaga sist i uppsatsen. Den information vi införskaffat via intervjuer har vi valt att jämföra med vår teoretiska referensram som består av 4 olika beslutmodeller och denna jämförelse utgör även vår analys.

    Resultat & slutsats: Vi kom fram till att hos alla företag var tid ett problem vid arbetet kring IT, då kärnverksamheten i princip alltid går i första hand. Tätt följt av tid var att kompetens och resurser ofta är ett problem. Värt att notera är att inget av de företag vi behandlat har IT som kärnverksamhet. Detta torde vara en anledning till att kompetens ofta är en orsak till långsam eller ibland obefintlig utveckling inom IT- området.

    Förslag till fortsatt forskning: Man kan göra en fortsatt uppföljning för att se hur långt företagen kommit i sitt arbete kring IT då IT- lösningar hela tiden utvecklas, så det är alltid aktuellt för företagen att införa nya IT- lösningar.

    Uppsatsens bidrag: Genom att vi valt att följa upp tidigare studier men med utgångspunkt från beslutsmodeller tror vi att vi bidragit med information ur en annan vinkel, och det kan vara intressant för både de berörda företagen samt de som utfört tidigare studier. Då med anledning av att berörda parter får både mer och ny information. Denna information kan vara värdefull för framtida arbete med projekt som inte berör kärnverksamheten.

    Nyckelord: IT, Beslutsprocess, Beslutsmodell, Tid, Resurser.

     

  • 450.
    Lundholm, Jeanette
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Jerneryd, Cecilia
    University of Gävle, Department of Business Administration and Economics.
    Företagens minskade intresse för humankapitalsredovisning2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Companies employee are today a large resource, in some cases even one of the largest. Because of the accounting standards of today the companies are not allowed to show the human resources as an asset in their accounting reports. Even though there are a number of normative institutions, it is FASB that has summed up the three criteria that a resource has to fulfil to be allowed to count as an asset. The three criteria are; the resource are expected to involve economic profits to the company in the future, it is supposed to be controlled by the company and also it has to arise due to an happened event. One of the accounting problems of today is that the companies do not seem to control the employees in a way that FASB (Financial Accounting Standards Board) demands. The criteria lack due to the fact that the employees are allowed to go home at the end of the workday or resign when ever they please.

    The companies of today are able to make the human resources visible in their accounting thru an addendum or a supplement to the ordinary annual financial report. However, several attempts have been done to find a solution of the problem to allow the human resources as an asset, still with no lasting results. Nevertheless, a number of models have been created to estimate the value of the human resources, among others there are SkandiaNavigator, IC-rating and The Intangible Assets Monitor. The models were frequently used under the majority of the nineties but today we are not using them in such a large-scale.

    For external partners could the leave out of the human capital accounting mean that they might loose essential information that might influence their decision-making. Our job has despite this, showed a large lack of interest from the external partners, for what the soft facts the human capital is an indicator of. The lack of interest could be a contributed fact to why it has been a depreciation of human capital accounting over the years. Even floss on reliability and comparison, which is two important terms in accounting context, seems to be a strong reason why the valuation models do not apply in a large scale by the companies.

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