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  • 51.
    Alp, Suleyman
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ekqvist, Alexander
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hur har revisorns roll förändrats över tiden i förhållande till lagstiftning gällande anmälningsplikt och revisionsplikt?2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    Hur har revisorns roll förändrats över tiden i förhållande till lagstiftning gällande anmälningsplikten och revisionsplikten?

    Nivå:

    Magisteruppsats i företagsekonomi: Redovisning/Revision

    Författare:

    Alexander Ekqvist och Suleyman Alp

    Handledare:

    Arne Fagerström

    År:

    2014

    Syfte:

    Uppsatsens syfte är att beskriva diskussionen som finns och har funnits i samhället gällande revisorns roll och identifiera för- och motargument i koppling till tvingande institutionell påverkan på utformningen av revisorns roll över tiden. Vidare kommer uppsatsen även belysa hur utökade krav på anmälningsplikt och revisionsplikt har påverkat utvecklingen av revisorns roll.

    Metod:

    Det som är centralt i denna uppsats är tolkning av vad andra har sagt och uttryckt, uppsatsen har med andra ord sin utgångspunkt i hermeneutiken och den kvalitativa metoden sett utifrån ett företagsekonomiskt perspektiv.

    Resultat och slutsatser:

    Det är tydligt att revisorrollen anpassar sig mycket till tvingande instititutionell påverkan, rollen är mycket styrd av lagar och regler. Det har förts både för- och motargument i relation till lagförändringar gällande revisorns anmälningsplikt och revisionsplikten. I förlängningen har det visat sig att staten har via tvingande insititutionell påverkan tagit en plats som tillkommen principal till revisorrollen.

    Förslag till

    vidare forskning:

    I och med att det inte har samlats in primär data i form av personliga intervjuer i denna studie har det inte funnits någon information om hur bland annat revisorer och företagsägare ser på dessa frågor idag. Därmed kan det i en vidare forskning göras en undersökning genom t.ex. personliga intervjuer för att se vilka åsikter revisorer och företagsägare har angående dessa frågor år 2014.

    Nyckelord:

    Revisor, Revisorrollen, Revisionsrollen, Institutionell teori, Tvingande institutionell påverkan, Principal-agent teori, Revisionsteori, Argument, Dokumentanalys.

  • 52. Alrutz, Marie
    et al.
    Berg, Henrik
    Berndtson, Rolf
    Curman, Barbro
    Ekstrand, Lars
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Eliasson, Maria
    Frenkel, Lillemor
    Frölander, Carin
    Gustavsson, Tomas
    Helgeson, Tore
    Henning Planck, Ebba
    Holgersson, Charlotte
    Iveroth, Einar
    Jansson, Tomas
    Jerbrant, Anna
    Kamél, Elisabeth
    Kihlström, Eva
    Kåresjö, Bo
    Lindgren, Monica
    Ludvig, Lindlöf
    Molinder, Olof
    Oscarson, Kjerstin
    Packendorff, Johann
    Rapp Ricciardi, Max
    Runsten, Philip
    Sjöholm, Håkan
    Sundin, Ola
    Säfström, Carita
    Trossing, Malin
    Wallmon, Monika
    Villför Larsson, Pia
    Wenell, Torbjörn
    Andreas, Werr
    Wikforss, Örjan
    Projektledning2013Book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Projektledning är ett yrke med egen certifiering. Det pågår en spännande utveckling inom området och det blir allt viktigare att hålla sig ajour med utvecklingen.

    Det övergripande målet med den här handboken är att vara en ständigt aktuell heltäckande bok om projektar­bete. Innehållsmässigt täcker den både frågor som har med struktur och styrning att göra och frågor om ledning av människor och mänskliga processer i grupp. Kompetens inom projekt byggs av både kunskap och erfarenhet. Vi följer kontinuerligt aktuell forskning inom dessa områden och bjuder in intressanta forskare att medverka som författare. Vi skildrar verkliga projekt och låter erfarenheterna få plats, både de bästa erfarenheterna och de utmaningar som man tagit sig igenom.

    Handboken är levande och det innebär att artiklar tas bort för att ge plats för nya, i takt med att den uppdateras fortlöpande.

  • 53. Alsaid, Loai Ali
    et al.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Political and business leaderships in managing public service organisation2018In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 15, no 4Article in journal (Refereed)
    Abstract [en]

    This study analyses the relationship between the state’s political ideologies and the implementation of cost management strategies during the re-privatisation of a public sector organisation. Drawing on the Dillard et al.’s (2004) conceptual framework, we conducted a case study in a public sector organisation operating in the electricity market of Egypt. Data was gathered through document analysis, interviews, meetings observations and continuous interactions with key informants from 2013 to 2014. The findings show that the implementation of cost management strategies had a political basis, grounded in the state’s reformative ideologies concerning re-privatisation of the public sector organisation. The re-privatisation failed because the state failed to convince a potential international investor. A theoretical contribution is to show the relevance of cost management strategies when used as a political tool to achieve a business goal, such as improving a public sector organisation’s performance management in a developing country. This is the first empirical case study to analyse management accounting change based on the state’s political ideologies in the Maghreb region of Africa. The key difference between this global trend elsewhere and in the Egyptian State, as in some other Islamic countries, is that Egypt was both nationalistic and militarised.

  • 54.
    Alsenlid, Angelica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Forsbäck, Micaela
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Working Capital Management: En pilotstudie av svenska småföretag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:                  Working Capital Management handlar om rörelsekapitalstyrning och är enligt litteraturen av vikt speciellt för mindre företag. Anledningen är att deras kapitalstruktur består av en hög andel omsättningstillgångar och kortfristiga skulder. Working Capital Management innebär i stora drag att optimera rörelsekapitalet i företaget. Eftersom denna uppsats är en pilotstudie är syftet att göra en förundersökning om arbetet med Working Capital Management inom mindre och medelstora företag. Avstampet tas i forskningsfrågorna

    • Använder sig mindre och medelstora företag av Working Capital Management?
    • Känner de till begreppet?

    Metod:                Den vetenskapliga metoden är en deduktiv, kvalitativ forskningsansats. Primärdata samlas in via webenkäter som sedan analyseras och tolkas utifrån en kvalitativt och hermeneutisk ansats.

    Slutsatser:           Begreppet Working Capital Management överlag inte är något som de mindre och medelstora företagen vet innebörden av. Respondenterna anger att de inte använder sig av detta begrepp men svar på andra frågor motsäger detta då flertalet av de modeller och nyckeltal som ingår i begreppet ändock används. 

  • 55.
    Alstermark, Viktoria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Haddad, Reine
    University of Gävle, Faculty of Education and Business Studies.
    Skilda meningar gällande komponentavskrivningar - Instansernas argumentation gällande olika regelverk2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    Skilda meningar gällande komponentavskrivning - Instansernas argumentation i olika regelverk

    Nivå:

    D-uppsats i ämnet företagsekonomi

    Författare:

    Viktoria Alstermark och Reine Haddad Handledare: Arne Fagerström

    Datum:

    2013 – juni

    Syfte:

    Syftet med studien är att undersöka hur argumenten i diskussionen kring komponentavskrivning tagit form i IAS 16, RR12, IFRS för SME samt K3. Studien syftar även till att undersöka vilka argument för- och mot som har varit aktuella vid införandet av avskrivningsmetoden för de olika regleringarna.

    Metod:

    Studien har genomförts med en kvalitativ och induktiv ansats baserad på sekundärdata. Analyserna har genomförts med hjälp av ett egenkonstruerat kodningsschema baserat på olika slags analysmodeller.

    Resultat och slutsats:

    Resultatet visar på att det finns skilda meningar bland instansernas syn avseende komponentavskrivning. De flesta instanser som har valt att uttrycka någon åsikt i frågan är negativt inställda till avskrivningsmetoden. Komponentavskrivningsmetoden anses vara komplex att tillämpa och har därför inte stöd från instanserna. Utifrån undersökningen kan slutsatsen dras att de instanser som valt att uttrycka en åsikt har gjort det i syfte att gynna sig själva.

    Uppsatsens bidrag:

    Studien kan användas av standardsättare i framtida fall gällande att införa komponentavskrivningsmetoden för flera företag. Utifrån kan de se en sammanställning av alla instansers åsikter kring avskrivningsmetoden, vilket innebär att de själva inte behöver göra en sammanställning och sparar därmed tid i övervägandet att införa metoden. Ett annat bidrag som uppsatsen genererar är till de olika instanserna som kan läsa uppsatsen och referera till den här

    undersökningen i det fall standardsättarna skulle komma på tanken att införa komponentavskrivning även för de ännu mindre företagen.

    Nyckelord:

    Komponentavskrivning, argument, K3, IFRS för SME, instanser, remissvar.

  • 56.
    Alstermark, Viktoria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kopparmalms, Karin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Revisionsplikten - Byråernas förändrade utbud av tjänster2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: In November 2010, the audit is abolished for small businesses in Sweden. With that in consideration, this study will examine and identify the new conditions in the audit market after the audit requirement has been eliminated. The aim is to create an understanding of the effects that the legislative change has had on accounting firms.

    Method: The essay is based on a qualitative approach. The empirical data, which has been collected through personal interviews, are based on the theory of the audit abolishment, from a European level to the Swedish law, and then to culminate in an analysis and a conclusion.

    Result & Conclusions: The study proves that larger as well as smaller audit businesses have lost customers, but only in a few cases and has not affected the firms in any greater extent. The study has been conducted too soon to detect any radical changes. 

  • 57.
    Alsén, Elin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Moberg, Johanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Värderelevans och immateriella tillgångar: De immateriella tillgångarnas värderelevans för den svenska kapitalmarknaden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: De immateriella tillgångarna är svårvärderade och diffusa tillgångar. Det har länge pågått en diskussion angående huruvida hantering av de immateriella tillgångarna påverkar värderelevansen och användbarheten av de finansiella rapporterna. Syftet med studien är att undersöka värderelevansen av de redovisade immateriella tillgångarna för kapitalmarknaden utifrån ett redovisningsperspektiv.

    Metod: Metoden grundas i Ohlson-modellen. Data från årsredovisningar har samlats in och sedan analyserats genom flera multipla regressioner och en korrelationsanalys. 

    Resultat & Slutsats:Resultatet av studien visar att det finns ett positivt signifikant samband mellan de totala immateriella tillgångarna och aktiepriset. Resultatet av denna studie visar således att de redovisade totala immateriella tillgångarna ger värderelevant information till kapitalmarknaden. Dock visar sig endast posterna FoU och patent vara värderelevanta för kapitalmarknaden när värderelevansen av de immateriella tillgångarna uppdelat i specifika poster undersöks.

    Förslag till fortsatt forskning:  Ett fåtal tidigare studier undersöker tillförlitligheten av de redovisade immateriella tillgångarna. Då tillförlitlighet precis som värderelevans är en av de fundamentala egenskaper redovisningsinformation bör besitta är det intressant att även undersöka hur tillförlitlig kapitalmarknaden anser att de redovisade immateriella tillgångarna är. Då tidigare forskning hävdar att det är svårt att mäta de immateriella tillgångarna på ett tillförlitligt sätt vore det relevant att undersöka om detta stämmer.

    Uppsatsens bidrag: Studien ger bevis för att de totala redovisade immateriella tillgångarna är värderelevanta. Det huvudsakliga praktiska bidraget med studien är att den kan ge intressenter en bättre förståelse för hur redovisningsinformation om de immateriella tillgångarna påverkar aktiepriset.

  • 58.
    Althin, Annaa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Kytölä, Linda
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ineffektivitet och asymmetrisk information på Kinas aktiemarknad2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten.

  • 59.
    Althén, Emelie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rosenblad, Sandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Granskning av varnade och avregistrerade fastighetsmäklare2010Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
  • 60.
    Aluko, Abolade
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Semasko, Olegs
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    A process of internationalization and foreign market entry mode selection in service industry ‘Case study of Via SMS Group Company’2012Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: A process of internationalization and foreign market entry mode selection in service industry ‘Case study of Via SMS Group Company’

    Level: Final assignment for Master Degree in Business Administration

    Authors: Olegs Semasko, Aluko Abolade

    Supervisor: Pär Vilhelmson

    Date: 2012 May

    AIM: The aim of this study is to investigate the causes that stimulate service companies to cross boundaries of its home country and open new subsidiaries in other countries. In addition we also examine what type of foreign market entry mode the service company selects when it enters another market. The topic of market entry strategy is of current interest among researchers and has been widely discussed for a long period of time, but there is still limited number of studies about the service industry. Therefore it might be interesting to look into why the companies in service industry strive to internationalize its operations and what mode of entry do they prefer in terms of choosing foreign market entering strategy.

    METHOD: We used a qualitative research approach to explore the internationalization process procedure of our case company and we adopted a case study method. Both secondary (textbooks, scientific articles and the website of our case company) and primary data (interviews with two branch managers of the case company) were used in order to fulfill the purpose of this study.

    CONCLUSION: Our study shows that the firm’s reason of internationalization depends on the motives such as: to increase the number of clients, to improve customer loyalty and to get additional profit. We also understand that the company’s executives prioritized wholly owned subsidiary entry mode among others. From our empirical findings we concluded that the firms’ decision about going abroad requires a preparation and implementation of well developed strategies, in order to succeed in foreign markets and to achieve company’s goals and objectives

    CONTRIBUTION OF THE STUDY: Taking into consideration limited number of researches in this area for the financial service sector, this study can be perceived as valuable complement to the existing researches in this field. Moreover the companies in service industry, that have plans for entering other countries, might consider this study as useful and beneficial for them in terms of getting relevant information. Undoubtedly the research may increase awareness about new financial service products, provided by the Via SMS Group.

    KEY WORDS: Globalization, process of internationalization, entry mode, short-term loan, IT platform.

  • 61.
    Alund, Elin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rahm, Sara
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Säljer manipulerade bilder bättre?: En studie om färgens påverkan på betalningsviljan2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The background to the chosen study is due to the limited research on colors effect on consumer’s willingness to pay. The research that has been done shows that colors affects humans, but there has also pointed out that further research should combine color and WTP.

    • The purpose of this study is to analyze how HSL affects consumer’s emotions of interior pictures in marketing and how it in turn affects consumer’s willingness to pay.

    Method: To complete the study, an experiment was conducted at a university in Sweden with 102 randomly selected respondents. The respondents were asked to answer a survey with three pictures in each. There were three different surveys with the same pictures, but in two of the surveys the pictures were manipulated and in one survey there was the original picture. Data collected was analyzed in SPSS where the results were presented as we later interpreted and analyzed.

    Result & Conclusions: The results show that HSL has an influence on emotions and especially when it comes to higher brightness and saturation. We have found differences that corroborate with the previous research but also differences that go against the previous researches. We also find that the manipulations increased the perception of how affordable the housing was experienced, and we could see trends that the willingness to pay was slightly higher on the manipulated pictures.

    Suggestions for future research: Our results cannot be generalized or used to falsify due to the small selection, research can replicate the study but with a larger selection. Further suggestion for further research:

    -          How does higher brightness and higher saturation in the same picture affect the consumers’              emotions?

    -          How dose hues affect willingness to pay?

     Contribution of the thesis: This study contributes to an increased understanding of how colors can affect feelings and how it in turn affects willingness to pay. Our contribution is also aimed to people working in marketing and how they should place great emphasis on good pictures in the marketing of housing properties. 

  • 62.
    Alvarsson, Johanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Schjelderup, Hanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ett kundägt bolags separation av ägande och kontroll: En fallstudie på Länsförsäkringar Gävleborg2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim for this study is from an agent theoretical perspective generate comprehension of how the separation of ownership and control seems in a Swedish mutual organization as well as what consequences this leads to and what solutions the organization is working with. Method: The study is characterized by an abductive approach. The study takes the form of a case study aimed for research of a specific mutual organization. The collected data is a result of semi-structured interviews that has been analyzed with a thematic analysis.

    Result & conclusions: We anticipate both a large separation of ownership and control as well as a small one. The larger one is due to a scattered ownership that results in a greater extent of information asymmetry. The separation also tends to get smaller due to the establishment of the council, that the organization operates locally and due to the reinvests in the local community.

    Suggestions for future research: Suggestions for future research is to generate comprehension of which impact mutual organizations experiences from the fact that two parties, customer and owner, are held within the same individual.

     

    Contribution of the thesis: The theoretical contribution is to increase knowledge about mutual organization and their management of separation of ownership and control. The practical contribution is to distribute knowledge to the respondents as well as other stakeholders of the examined organization. Our ambition is also to increase interest for committed owners.

    Key words: mutual organization, Agent theory, separation of ownership and control, information asymmetry, conflict of interest

  • 63.
    Alvin Rydén, Henrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Revisorns självförtroende vid förhandling: en undersökning av olika faktorer med ett möjligt samband2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract [en]

    Title: The auditors self-confidence in negotiation

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Henrik Alvin Rydén

    Supervisor: Jan Svanberg

    Date: 2015-05

    Aim: The main thesis of this study is to describe what the relationship is between a number of factors that might be associated with self-efficacy in negotiation. These factors are transformational leadership, organizational identification, professional identification and distributive and integrative negotiation behavior.

    Method: The essay has a deductive approach to theory and develops several hypotheses which are then tested. The data collection is done by using questionnaires. The sample is based on 3 300 auditors in Sweden. The analysis of collected data is done using the computer program SPSS and several statistical tools: principal component analysis (PCA), correlation analysis and multiple linear regression.

    Result & Conclusions: Distributive negotiation behavior has, in part, a negative association with self-efficacy. The results thereby give some support for one the hypothesis even though it is not enough to provide an answer that would lead to an acceptance of the hypothesis. No findings within this sample suggest that the other constructs is associated with self-efficacy.

    Suggestions for future research: Efforts should be made to improve the sample using random principles instead of the convenience sample used now. In addition to the sample, there is uncertainty about the validity of one of the measurements of transformational leadership. This should primarily be the next step to see if the results from this study also are applicable outside the existing sample.

    Contribution of the thesis: This is one of the first studies made about self-efficacy with the auditor and negotiations as starting points. For that reason it should be viewed as a study that might point out directions for further investigations within the fields of self-efficacy and auditor and client negotiations.

  • 64.
    Amarsanaa, Bolor
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Anjorin, Joshua
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Mobile Marketing: Study of ICA - Correlation between mobile marketing and customer loyalty2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

     

    Title: Mobile Marketing: Study of ICA – Correlation between mobile marketing and customer loyalty

    Level: Master Degree in Business Administration

    Authors: Bolor Amarsanaa and Joshua Anjorin

    Supervisor: Ernst Hollander

    Date: 2012 – January

    Aim:

    Having loyal customers is a key for successful organizations. There is increased complexity and competitiveness in the market place as regards to what companies need to do and how to do them in meeting the needs of customers. Is that why companies today are exploring the potentials of mobile phones to ultimately earn customers’ loyalty? However, there is not much research done in this area, especially in finding correlation between mobile marketing and customer loyalty. Thus, this research aims to examine correlation between mobile marketing and customer loyalty.

    Method:

    Data collection methods included literature reviews, a questionnaire and interviews. These were analysed by hypothesising, comparing with theories, and the use of descriptive analysis, correlation, and other methods presented as discussions, tables, and charts.

    Results & Conclusions:

    The theoretical and empirical research findings show that customer loyalty is positively related with mobile marketing. Use of mobile marketing such as mobile application, mobile web and SMS can perhaps enhance customer loyalty by meeting the demand of customers; increasing interaction and communication with customers; and increasing customer satisfaction. However, due to the research limitations and due to the fact that mobile marketing is a relatively new field of study, it needs some more time and more extensive research to make a general assumption about relationship between them and the strength of such relationship.

    Suggestions for future research:

    For further research, more extended research with broader samples is essential. It will be also crucial to investigate how much of an effect mobile marketing has on customer loyalty by scrutinizing company’s cost and profit measurements of mobile marketing besides opt-in and opt-out measurements of customers.

    Contribution of the thesis:

    We hope that this research has scratched the surface to this new field of study and made an addition to existing theory. It also stirs up interests in the emerging research on mobile marketing’s untapped potentials.

    Key words:

    Mobile Marketing, Customer loyalty, mobile phone, customer satisfaction, communication with customers.

     

  • 65.
    Amborn, Anna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Elgestad, Linda
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    JAK Medlemsbank och räntan: Ett räntefritt alternativ2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: JAK Members bank and the interest rate – An interest-free alternative.

    Level: Final assignment for Bachelor Degree in Business Administration.

    Author: Anna Amborn och Linda Elgestad.

    Supervisor: Maria Fregidou-Malama.

    Date: 2012-06-06.

    Aim: The study aims to investigate and analyze the JAK Members bank view of the economic system in general and the interest rate in particular, and examine if it is possible to borrow money without interest. We also highlight that there is a hidden interest rate in what we consume.

    Method: The method used is a qualitative method and the data was mainly gathered through three unstructured interviews with employees and involved people in the JAK Members bank. Materials for the theory section were collected from databases, articles and books.

    Result & Conclusions: The study suggests that JAK Members bank is what they claim to be, that is an interest-free bank. However, this depends on that the interest rate is defined as a work-free income i.e. an income that does not cover real costs. The study also shows that a loan in JAK Members bank will give a relatively high monthly fee which leads to a pretty high required income from the borrower.

    Suggestions for future research: The interest-free option is a relatively unexplored area which provides significant opportunities for further research. One of those unexplored areas is the interest share of the price of goods. To explore this area, we believe that it takes time because many companies seemed reluctant to disclose such information.

    Contribution of the thesis: The study has helped to gather information about JAK Members bank, their ideology and activities. It also helps to explain that there is an interest-free alternative to the conventional banks, and describes how this option works. The study thus provides an overall picture of the JAK Bank´s activities and highlights the disadvantages that interest rate brings.

    Keywords: Interest-free, JAK Members bank, interest rate, fees, loan costs, cooperatives.

  • 66.
    Amein, Aram
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eriksson, Pontus
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledarens kommunikationsstilar: Vilken påverkan har ledarens användning av kommunikationsstilar på de anställdas bild av ledarens prestation?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Ledarens kommunikationsstilar: Vilken påverkan har ledarens användning av specifika kommunikationsstilar på de anställdas bild av ledarens prestation?

     

    Nivå: C–Uppsats i ämnet företagsekonomi

    Författare: Pontus Eriksson & Aram Amein

    Handledare: Per–Arne Wikström

    Datum: 2013-08

     

    Syfte: Syftet är att undersöka vilken påverkan ledarens användning av sex specifika kommunikationsstilar har på de anställdas bild av ledarens prestation. Vi ämnar öka förståelsen för dessa kommunikationsstilars betydelse för upplevd ledarprestation.

     

     

    Metod: Arbetet har utgått från en kvalitativ forskningsmetod. Informationen som samlats in utgör grunden för analysen och slutsatsen. Empirin är insamlad i form av tolv personliga intervjuer, med anställda på medelstora företag som har daglig kontakt med sin ledare. Med grund i problemformuleringen har valen gjorts i den teoretiska referensramen. Vetenskaplig forskning och litteratur som ansetts relevant har valts ut med bakgrund mot syftet.

     

    Resultat och slutsats: Denna studie har visat att en ledares kommunikationsstil påverkar de anställdas bild av dennes prestation. Det har också visats att en viss kombination av specifika kommunikationsstilar skapar en viss bild av ledarens prestation. Ledare som har kunskap för detta område skapar sig större förutsättningar för att effektivt kommunicera med sina anställda. Vi tycker att tillämpning av detta område i ledarskapsutbildningar tillför ytterligare dimensioner i lärandet om ledarskapskommunikation.

    Förslag till fortsatt forskning: Vidare forskning på detta område skulle kunna genomföras genom att utföra deltagande observationer på företag och styra ledarens val av kommunikationsstilar. Jämförelse skulle göras genom intervjuer med de anställda ett flertal gånger under denna period för att sedan sammanställa resultatet.

     

    Uppsatsens bidrag: Identifierat vad specifika kommunikationsstilar har för påverkan på de anställdas bild av ledarens prestation.

  • 67.
    Amin, Md. Khaled
    et al.
    American International University-Bangladesh, Dhaka, Bangladesh.
    Chowdhury, Ehsanul
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Zaman, Mahmud Habib
    North South University, Dhaka, Bangladesh.
    Understanding the Determinants of Technology Driven Services Adoption by the Rural Consumers in Bangladesh2018In: Journal of Business Administration, ISSN 1680-9823, Vol. 38, no 1 & 2, p. 103-115Article in journal (Refereed)
    Abstract [en]

    This study sought to ascertain the possible determinants that sway rural consumers’ behavioral intention to use technology driven services in Bangladesh. Using the self-administrated questionnaire followed by several in-depth interviews and focus group discussions (FGDs) as supporting instruments, this study analyzed information gathered from one hundred and three respondents, drawn purposively from a village locally known as Dollar Bazar, situated in Manikganj district of Bangladesh.  All respondents were provided with the structured and self-administrated questionnaires and advised to quantify their responses in a 7-point Likert scale ranging from Strongly Disagree (SD) to Strongly Agree (SA). Questionnaire items were primarily adopted from prior studies, pertinent to Information Communication Technologies (ICTs) diffusion, adoption, and acceptance. Results of the study reveal that the three retained observed variables; Service Perception (SP), Perceived Interaction (PI), Intention to Use (ITU) have good degree of internal consistency. Moreover, confirmatory factor analysis (CFA) results brought out the facts that the variable, namely Perceived Interaction (PI) is significantly affecting the dependent variable while Service Perception (SP) has no significant effect on the intention to use which are quite consistent with the earlier estimates in this field. Findings of this study have theoretical contributions as it directly contributes by enhancing the outlook of the literature of technology adoption, and provide managerial implications for ICT driven organizations (i.e. Telecom companies, Value Added service [VAS] providers, Financial Institutions) by enhancing knowledge regarding the rural consumers of Bangladesh and their behavior. 

  • 68.
    Amiot, André
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hallin Johansson, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Corporate Social Responsibility, Corporate Governance and CEO compenastion incentives2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Society's awareness of the importance of environmental-, social- and economic issues has increased over the last decades. This increased interest has led to the development of the Corporate Social Responsibility concept (CSR) in which companies actively work simultaneously with environmental, social and economic issues that extend beyond what is legally required by these companies in order to achieve a more sustainable society. As the interest in CSR has increased, a debate whether CSR is value-creating or should be considered an agency cost has arisen. To approach this question previous researches have used the CEO compensation to examine if the engagement in CSR actually is an agency cost or a value creating activity and found that agency costs can be mitigated by tying incentives to performance. Based on these assumptions this study will examine the link between CSR and agency costs using the existence of a CSR related compensation incentives for CEOs related agency costs.

    This study is characterized to be positivistic and within the field of positive accounting research as it has deductive approach in which hypotheses are formulated that this study intends to test which are based on what fundamental economic theories and previous research have found that may affect agency costs. The empirical data are manually collected from companies’ on NasdaqOMX Stockholm 2016 annual reports followed by an analysis of the data using univariate t-test and multiple regressions in order to relate these findings to previous research. This study finds no direct evidence that CEO compensation incentives related to CSR affect agency costs which means that we have not closed the ongoing debate whether CSR engagement is creating shareholder value or should be considered an agency cost. Nonetheless, the results show indications that agency costs are higher for companies that use CEO compensation incentives related to CSR which indicates that CSR is not beneficial to shareholders but should instead be regarded as an agency cost at the expense of shareholders. The result also indicates that a positive accounting research is not particularly useful on a small stock market with reliable results because the findings can not be generalized in a broader perspective

  • 69.
    Amiot, André
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kroon, Filip
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Beslutsfattare i SMEs hantering av kapitalstruktur med avseende på kontroll & självständighet: En kvalitativ studie2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Previous research highlights the factors of control and independence as important for SMEs' choice of capital structure. However, their is a lack of research including decision makers which creates deeper understanding how and why decision makers in SMEs are affected.

    Purpose: The purpose of this study is to illustrate how decision makers in SMEs handle the problem of capital structure with regard to control and independence factors.

    Method: The study is based in an actor’s view with influences from hermeneutics and social constructionism. The research approach is abductive based on the shifting between theoretical and empirical reflection. The empirical material has been gathered through semi-structured interviews. The theoretical framework is based on previous research with regards on a constructive approach. The approach is to seek out the respondents' perspective on society and not objective facts based on a narrative analysis.

    Contribution: This study illustrates that control and independence affect decision makers during the investment process and in their choice of funding. The study suggests that decision makers refer to maintain control and independence by making decisions themselves and thus controlling the investment. The result highlights that speed and agility affect decision makers choice of funding with regards to control and independence factors. The study also highlights that decision makers in SMEs do not assume any set of capital structure and therefore differ from previous research. 

  • 70.
    Andersen, Caroline
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eneqvist, Maria
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lägesrapport för integrerad rapportering: En kartläggning av 14 stora svenska företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Sustainability reporting is considered to have problems with a disconnection of financial and non-financial strategies, which IR intends to solve. Previous studies show that IR has been implemented disproportionately, and that the reports referred to as integrated, demonstrated a low IR-level. A possible explanation is a poor understanding of the relatively new concept. Large differences in the IR-level makes it difficult to get a clear picture of the actual implementation of IR. The purpose of this study is to identify the IR-level of large Swedish companies who self-declared their reports as integrated, and to provide practical examples on the basis of the IR framework. Finally, legitimacy theory and greenwashing is used to explain the results.

    Method: The process of the study has been abductive, and a qualitative strategy has been adopted. The design of the study is cross-sectional. The empirical data were collected through qualitative content analysis of 14 Swedish companies’ annual reports, selected through a purposive sample. Subsequently, data was acquired and analyzed using a coding frame, based on the normative framework. The data have been presented in tables and in narratives.

    Result & Conclusions: The study has shown that the companies indicate an uneven IR level, where companies have been most successful in strategic focus and future orientation, while a lower level is achieved within materiality and connectivity of information. This may be due to inadequate diffusion of the IR framework and/or due to greenwashing. The mapping thus shows that most reports are mixed rather than integrated.

    Suggestions for future research: To capture whether the transformation function is part of the companies’ IR, a qualitative case study of individual companies is proposed. Furthermore, a longitudinal study to see how the companies IR-level changes over time would be interesting.

    Contribution of the thesis: The most important contribution of the study is that the mapping provides practical examples for companies to consider, as well as filling the knowledge gap existing regarding the implementation of IR in Swedish companies.

  • 71.
    Andersen, Cecilia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lindquist, Emilia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Styr lagen etiken?: En studie om etikens betydelse för kontroversiella företag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Does the law control the ethics? – A study about the meaning of ethics for controversial companies.

    Level: Bachelor thesis in Business economics.

    Authors: Cecilia Andersen and Emilia Lindquist.

    Supervisor: Agneta Sundström.

    Date: 2014-05.

    Aim: The aim of this thesis is to create an understanding of how controversial companies can utilize ethical marketing to enhance their legitimacy in relation to their stakeholders.

    Method: For the aim of this study, a qualitative research approach has been used. The empirical data was compiled through nine semi-structured interviews that were carried out at three different companies, all of which are active in the alcohol industry. Thereafter, the material was scrutinized using a meaning-analysis to more easily find similarities and discrepancies.

    Result and conclusion: The law plays a crucial part in the ethical work and determines how ethical the companies are. The respondents in this study are of the perception that by showing that they do follow the law, the legitimacy is automatically reinforced.

    Contribution: Provides an improved understanding of how companies can exploit ethical marketing to increase legitimacy. In this regard, ethical codes are something to endeavor, in terms of doing more that what is required by law.

    Future research: A suggestion for further research is to investigate which impact corporate marketing of alcohol has on consumers. A second proposal is to examine the actual ethics of marketing in small businesses operating in the alcohol industry.

  • 72.
    Andersson, Anna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Nilsson, Caroline
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kvinnliga styrelseledamöter och hållbarhetsprestationer: en kvantitativ studie om förhållandet mellan kvinnliga styrelseledamöter och hållbarhetsprestationer hos europeiska bolag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Female directors are one internal driver of sustainability commitment. Board system and litigation risk may influence the relationship between female directors and sustainability performance. Previous research hasn’t taken risk and board system into account, which we intend to do. The aim of this study is to examine the relationship between the proportion of female directors and sustainability performance in European companies.

     

    Method: The study adopts a positivist research philosophy with deductive approach. A quantitative research strategy with cross-sectional design are used, therefore we draw on secondary data from Asset4 for the year 2015. The sample amounts to 2123 European companies whose data have been analyzed in SPSS and presented in charts and figures.

    Result & conclusions: The study finds a significant positive relationship between the proportion of female directors and sustainability performance. Two-tier system and low litigation risk contribute to the impact female directors have on sustainability performance.

     

    Suggestions for future research: The board culture is important for the studied relationship. Therefore, similar studies that take the arena of the board into account would be valuable. To determine causality between female directors and sustainability performance, we suggest longitudinal research. Further studies in selected European countries are proposed to clarify the importance of gender quotas to sustainability performance.

     

    Contribution of the thesis: Our study expands the literature of business administration about the relationship between female directors and sustainability performance in companies with two-tier system and low litigation risk. The study has implications for stakeholders and the discussion about gender quotas.

  • 73.
    Andersson, Ann-Charlotte
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Magnusson, Charlotte
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Budgivningsprocessen vid ett fastighetsköp: lockpriser kontra accepterat pris2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This is a survey where we compare the pricing of properties that are for sale in Sweden and Spain. To make delimitation, we have chosen to compare the pricing in the inner city of Stockholm of Sweden with the pricing in Palma in Mallorca, Spain. The cap rates phenomenon has been very criticized in the Swedish media in the latest couple of years. Because of this criticism, many real estate agents in the inner city of Stockholm are working to avoid cap rates and introduced the concept of using acceptable prices. However, acceptable price rates are perceived as a replacement name for the cap prices. Although the Mäklarsamfundet, of Sweden, disagrees with the use of cap rates, we have trough our interviews with real estate agents in the inner city of Stockholm received that this concept is still used in the pricing of properties. We have, through our interviews with property owners in Stockholm and Palma, met several property owners who have felt cheated when they bought a property at a significantly higher final price than the asking price. We have as well met several property owners who are satisfied with the Swedish pricing. But most people prefer to buy or sell a property at fair agreed price, using acceptable pricing. Many of the Spanish property buyers who we have interviewed are critical to the Spanish pricing, where the bidding goes down. This despite that most of them, managed to negotiate down the final price. Most of the criticism is based on that the prices are not related to market price, which, despite the cap rates, is in Sweden.

  • 74.
    Andersson, Cecilia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Krawe, Sanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sveriges kommuners hållbarhetsmått: om rapporteringen och användningen av dessa2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att studera hur Sveriges kommuner förhåller sig till hållbarhetsmått. Vi ska studera vilka hållbarhetsmått som rapporteras samt vad som påverkar användningen av dessa hållbarhetsmått.

    Metod: Vi har använt oss av en enkätundersökning som skickats ut per mail för att samla in vårt empiriska underlag. Vi har sedan analyserat underlaget med hjälp av programmet IBM SPSS Statistics 22 för att sedan redovisa våra resultat i form av tabeller och löpande text.

    Resultat & slutsats: Resultatet av vår studie visar att kommuner rapporterar hållbarhetsmått i genomsnitt i viss till måttlig utsträckning. Den visar även att kommuner med drivande kommunledning tenderar att rapportera och använda hållbarhetsmått i större utsträckning än andra kommuner. Den pekar också på att antal miljöprojekt som kommunen bedriver samt om kommunen låter sig inspireras av andra kommuner även påverkar utsträckningen av rapporteringen och användningen av hållbarhetsmåtten.

    Förslag till fortsatt forskning: Vårt förslag till fortsatt forskning är att göra en mer ingående analys av Sveriges kommuners hållbarhetsredovisning då vi på grund av tidsbegränsning inte kunnat göra någon mer ingående analys. Vidare forskning kan granska vilka effekter den bristande hållbarhetsredovisningen i många kommuner orsakar.

    Uppsatsens bidrag: Vår undersökning bidrar till nya insikter om hur Sveriges kommuner hållbarhetsredovisar. Vi belyser vilka hållbarhetsmått som kommunerna rapporterar samt vad som påverkar rapporteringen och användningen av hållbarhetsmåtten.

  • 75.
    Andersson, Celine
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eriksson, Louise
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Effekten kvinnliga styrelseledamöter och ämbetstid i styrelsen har på CSR samt kulturella skillnaders inverkan på sambanden: En kvantitativ studie på 704 börsnoterade företag i USA samt 598 börsnoterade företag i Europa2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

     

    Title: The impact of female board members and board tenure have on CSR and cultural differences on these relationship

     

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

     

    Author: ​Celine Andersson and Louise Eriksson

     

    Supervisor: ​Jan Svanberg

     

    Date: ​2019 - June

     

    Aim: ​Due to pressure from the society, companies interest in CSR activities has increased in recent years, and has also caused regulation and restrictions on this. The board is responsible for ensuring that these rules and restrictions are complied with, where the boards actions may depend on its composition. This study aims to investigate whether female board members and the board tenure can have an impact on the companies CSR through a changed interest in the the companies CSR-activities, and also see if cultural differences might have an impact on a possible relationship.

     

    Method: ​The study has a positivistic starting point with a hypothetical-deductive approach. The research strategy in which the study is conducted is quantitative, where data on female board members, board tenure and CSP were obtained from 598 and 704 companies from Europe and the US, which resulted in 2990 and 3520 observations during the five-year period 2013-2017. For data collection, we have used the Thomson Reuters Datastream database. We have also collected data on nations' cultural differences from Hofstede Insights, using the Country Comparison Tool. Compilation of the data has been made using the statistical program SPSS.

     

    Result & Conclusions: ​The result we found in the study is that there is a positive correlation between female board members and CSR. We can see that the board tenure has a small effect on CSR, but here further research is needed. Furthermore, we can determine that cultural differences have a moderating effect on both of the above relationships.

     

    Contribution of the thesis: ​The contribution that the study provides is an increased knowledge of how board tenure affects the company's CSR, it also provides a commenced filling of the research gap that exists about how cultural differences affect the relationship. Furthermore, we have increased the assurance of the positive relationship between female board members and the CSR and has established that cultural differences affect the power of women board members regarding CSR, and how the board tenure affects decisions about CSR.

     

    Suggestions for future research: ​For future research on the subject, we demand studies for the optimal proportion of female board members and where the limit goes for the positive relationship between female board members and CSR to be weaker. Further research on the subject can also be on whether the board tenure has an impact on the company's CSR.

     

    Key words: ​Women on boards, board tenure, cultural features, CSP, CSR, Hofstede and ESG.

  • 76.
    Andersson, Daniel
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law.
    Exitbeskattning: en utökning av kapitalbeskattningen2018In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag, 2018, 1, p. 71-93Chapter in book (Other academic)
  • 77.
    Andersson, Elisabeth
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Persson, Sandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Allmännyttiga bostadsbolags arbete med socialt ansvarstagande och krav på affärsmässighet2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet är att beskriva och analysera hur allmännyttiga bostadsbolag arbetar med socialt ansvar samt hur deras arbete påverkas av den nya lagen om allmännyttiga kommunala bostadsaktiebolag med krav på affärsmässighet.

    Metod: Denna uppsats utgår från en kvalitativ metod. Först studerade vi relevanta teorier om CSR för sedan utföra intervjuer med de allmännyttiga bostadsbolagen AB Gavlegårdarna, Sandvikenhus AB samt Gävle kommun och Sandviken kommun. Förutom intervjuerna har vi även använt sekundärdata såsom internetkällor, vetenskapliga artiklar och rapporter. Vår studie bygger på empiriskt material där vi tar stöd från teorier i undersökningen. Information har bland annat hämtas ifrån AB Gavlegårdarna, Sandvikenhus AB, Gävle kommun, Sandviken kommun, Boverket, SABO och regeringen.

    Resultat & slutsats: Det finns ett stort behov av allmännyttiga bostadsbolag då kommunen har ett bostadsförsörjningsansvar. Det sociala ansvaret har alltid funnits hos allmännyttiga bostadsbolag och är ett av deras grundläggande syften. I och med den nya lagen om allmännyttiga kommunala bostadsaktiebolag ska allmännyttiga bostadsbolag drivas enligt affärsmässiga principer, vilket leder till att de måste redovisa avkastning på sina investeringar. Studien visar att samarbetet mellan allmännyttiga bostadsbolag och kommunen behövs men fungerar idag inte på samma sätt som tidigare då de ses som separata enheter. Den nya lagen uppfattas som otydlig att tolka vilket gör att praxis får avgöra hur den ska tillämpas. Att den uppfattas som otydlig kan innebära att fler tolkningar görs beroende på den boendekontext som styr företagen.

    Förslag till fortsatt forskning: Att studera hur den nya lagen fungerar och tillämpas genom att följa upp den praxis som utvecklats om några år, då det troligtvis är lättare att se skillnader i arbetet med socialt ansvarstagande. En annan fortsatt forskning kan vara att studera hur affärsmässighet mäts hos olika allmännyttiga bostadsbolag.

    Uppsatsen bidrag: Studien bidrar till att få en förståelse för hur allmännyttiga bostadsbolag arbetar med socialt ansvarstagande och hur arbetet påverkas av den nya lagen, där allmännyttiga bostadsbolag ska drivas affärsmässigt. Eftersom det finns få studier som kopplar CSR till allmännyttiga fastighetsbolag bidrar studien till att öka förståelsen för hur de förhåller sig till socialt ansvar vid förändring.

    Nyckelord: CSR, CSP, lagen (2010:879) om allmännyttiga kommunala bostadsaktiebolag, affärsmässighet, lagen (2002:102) om allmännyttiga bostadsbolag, proposition (2009/10:185) och allmännyttiga bostadsbolag.

  • 78.
    Andersson, Elisabeth
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wikström, Emelie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Faktorer som påverkar en hyresmarknad: en studie av bostadshyresmarknaden i Gävle2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet är att beskriva och analysera faktorer som vi anser viktiga att beakta för att förstå bostadshyresmarknaden i Gävle 2011. Hur påverkas marknaden av faktorer som politik, ekonomi och befolkning?

     

    Metod: Denna uppsats är av en kvalitativ metod. Först skedde en datainsamling för att sedan kunna utföra expertintervjuer med personer från viktiga aktörer i Gävle. Förutom primärdata finns även sekundärdata som är framtagen av forskare, till exempel vetenskapliga tidskrifter och artiklar.

     

    Detta examensarbete bygger både på en empirisk- och en teoretisk undersökning. Information har bland annat hämtas ifrån Gävle kommun, Gavlegårdarna, Fastighetsägarna, Regeringen, Sveriges rikes lag, Boverket, Länsstyrelsen samt SCB.

     

    Resultat & slutsats: Bostadshyresmarknaden i Gävle är i en stor förändring. Hyresmarknaden i Gävle har styrts av allmännyttans stora marknadsandel, då hyrorna har reglerats efter allmännyttan. Lagar och förordningar påverkar hyresmarknaden, framförallt då den nya lagen 2009/2010:185 där allmännyttan måste drivas affärsmässigt. Gävle kommuns stora befolkningsökning är en faktor som påverkar hyresmarknaden med även höga produktionskostnader och slopade bidrag har sin påverkan på hyresmarknaden i Gävle.

     

    Förslag till fortsatt forskning: Att undersöka hur lagen 2009/2010:185 har förändrat bostadshyresmarknaden. Hur har priserna ändrats på hyresrätter, har hyran höjts i centrala delar? Har denna lag bidragit till mer nyproduktion av hyreshus?

     

    Uppsatsen bidrag: Hyresrättens viktiga roll på bostadsmarknaden.  Uppsatsen ger en större förståelse för hur upplåtelseformen hyresrätt påverkar en hyresmarknad där allmännyttan har den största marknadsandelen. Uppsatsen ger även en inblick över viktiga aktörer som påverkar hyresmarknaden samt hur stor påverkan ekonomi, demografi, statliga stöd och lagar och förordningar har på bostadshyresmarknaden. 

  • 79.
    Andersson, Filip
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Fred, Marcus
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Virtuell Kunskapsöverföring: En kvalitativ studie om hur intranätet möjliggör kunskapsöverföring2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Virtual Knowledge Transfer – A qualitative study on how the intranet enables knowledge transfer.

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Filip Andersson och Marcus Fred

    Supervisor: Daniella Fjellström och Signe Jernberg

    Date: 2017 - August

    Aim: The aim of this study is to create an understanding of how employees use the intranet to obtain explicit knowledge 

    Method: This study is based on a hermeneutic perspective. The gathering of empirical material is based on a qualitative research method in form of semi-structured interviews. The theoretical framework is based on prior research within the Knowledge Management field. An interview guide has been formed based on the theoretical framework, the empirical result is therefor based on the interview guide. A thematic analyze is used where themes have been created out of the empirical results.

    Result & Conclusions: The study shows that employees mostly are using the intranet to obtain explicit knowledge in connection to recurrent problems and questions related to work.

    Suggestions for future research: Limitations of the study are based on the problems with the generalizability connected to the semi-structured interviews that are done within one company. More research in a bigger context needs to be done.

    Contribution of the thesis: This study contributes with a more compelling theory when it comes to the usage of the intranet to obtain explicit knowledge. As well as a updated view on relevant models connected to the knowledge transfer research.

    Key words: Knowledge, knowledge management, knowledge transfer, intranet

  • 80.
    Andersson, Gustav
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ebbvik Neuman, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    CSR och Organisatorisk Identifiering: En kvantitativ studie om anställdas uppfattning av CSR och deras organisatoriska identifiering2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this thesis is to explain the relationships between employees' perception of different dimensions of Corporate Social Responsibility (CSR) and their Organizational Identification (OID), as well as how employees job tenure affects the relationships.

     

    Method: A moderated hierarchical multiple regression analysis was used to analyze the relationships between the variables. Data was collected via a survey and the sample consisted of 109 bank employees in Sweden.

     

    Result & Conclusions: The result shows that there exists a statistically significant relationship between employees' perception of internal and external CSR and OID. Furthermore, the job tenure is not a statistically significant moderator between these relationships. However, tenure acts as a predictor of OID.

     

    Contribution of the thesis: The thesis contributes to an increased knowledge of how CSR affects employees. Theoretically, the thesis supports previous research showing that employees' perception of CSR has a positive relationship with OID. Further theoretical advancements are that both internal and external CSR has a positive relationship with OID. We also clarify that employees’ tenure does not moderate the relationships between CSR dimensions and OID but rather that tenure is a predictor of OID. Practically, the thesis contributes with results that show that organizations should communicate both internal and external CSR to their employees, regardless of the tenure.

     

    Suggestions for future research: The results of the thesis partly confirm previous research, but also show conflicting results, which suggests that further research is needed in the field. This involves including other moderator/mediator variables and also other independent variables. Further research should also use a probability sample where the respondents have the same chance of being selected and should also include other industries and sectors.

  • 81.
    Andersson, Katarina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fernqvist, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fastighetsmäklarstudenters kunskap om mäklarbranschens anställningsvillkor2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

     

    Aim:

    During the period of studies it has emerged concerns revolving around holiday remuneration, pensions, parental leave, sick-pay and employment benefits. We realized that it was important for us that we have good knowledge of these rules and therefore we started to think about if the other students in real estate education have good insight into this. The aim of our study is to investigate how much real estate students at Högskolan in Gävle know about employment conditions and benefits. If there is insufficient / inadequate knowledge we want to know what this could have implications for and for whom.

    Method:

    The quantitative method consisted of a survey of 20 standardized questions asked of students in the grades one and two at the real estate program. In total the survey generated 99 responses. The qualitative method consisted of open interview questions posed to four of the largest real estate firms.

    Result & Conclusions:

    The results of the study showed that students' knowledge of pensions, holiday remuneration, sick pay and maternity pay to real estate was scarce. Most were aware that the most common form of wages among estate agents is entirely commission based salary. Many had relatively good insight on what a real estate agent earn in a month. With regard to benefits, we think that the students had realistic expectations about them.

    Suggestions for future research:

    Two proposals for further research could be: "What is it that makes more and more women choose to become a real estate agent?" Or "How to balance the female estate career vs. life as a parent of young children?" Another subject that would also be interesting to deepen within is the importance of employment when students apply for jobs. "What employment benefits and working conditions are preferable to others and are they important for the student’s choice of work?"

    Contribution of the thesis:

    The essay can inform and serve as an aid to interested groups such as the persons responsible of the education at the real estate program, students and estate agents as a profession.

  • 82.
    Andersson, Katja
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Magnil, Emma
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Extern och intern CSR och dess påverkan på företagets marknadsvärde: En kvantitativ studie på europeiska börsnoterade företag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The relationship between CSR and the company’s market value has been studied in several previous studies. Our study focuses instead on how the company’s market value changes when external and internal CSR are separated. The purpose of this study is to investigate how the company’s market value changes if the gap between external and internal CSR increases or decreases.

     

    Method: The study is a quantitative study with the starting point of the positivistic philosophy with a hypothetical-deductive approach. This study uses a cross-sectional design of 147 listed European companies for the years 2008 to 2017. Secondary data from the Thomson Reuters Datastream has been used for this study and the collected data has then been analyzed in the SPSS statistics program.

     

    Result & Conclusions: The result of the study shows a weak indication that the market value increases as the differences between external and internal CSR increase. The results suggest that because of institutional differences between European countries, the influence over the company may vary for different stakeholders.

     

    Contribution of the thesis: The study contributes to filling the gap of research that exists for European companies on the relationship of the gap between external and internal CSR and its impact on the company’s market value. The study also contributes with a unique combination of six external and six internal CSR variables for studies on the relationship between external and internal CSR. The practical contribution of the study is information for companies to take stakeholders into consideration in order for the company to better plan how to divide resources between external and internal CSR, so this in turn gives a positive impact on the company’s market value.

     

    Suggestions for future research: There may be cultural differences between countries and continents, so it would be interesting to conduct the study in different continents.

  • 83.
    Andersson, Linus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lange, Anton
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sociala nätverkssidor - En varumärkesförmedlare på B2B-marknader.: En studie över större B2B-företags användande av sociala nätverk i ett brand equity-stärkande syfte.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social networks have become an important factor in today’s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented. Due to this fact, this study means to examine what brand enhancing intentions well-established B2B companies have with their usage of social networking sites.This study conducted a web survey where 89 of Sweden’s most successful companies (in terms of turnover) participated. The respondents’ answers were analyzed through statistic tools such as correlation analyzis, cluster analyzis and descriptive data. The collected data revealed that the respondents could be divided into four separate segments, which further could be divided into two perspectives, where the brand enhancing intentions of the usage of social networking sites seemed to differ.

    Key words: Social Networking Sites, B2B, brand equity, perceived quality, brand loyalty, brand recognition, brand recall, brand image.

  • 84.
    Andersson, Lisa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Westlund, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Påverkar ägarstrukturen sambandet mellan CSR och investeringseffektivitet?: En kvantitativ studie på 227 europeiska företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Corporate Social Responsibility (CSR) är en pågående diskussion inom företagsekonomisk forskning, likväl som investeringseffektivitet är intressant för företagens lönsamhet. Vi undersöker huruvida ägarstrukturen i företag påverkar sambandet mellan CSR och investeringseffektivitet.

  • 85.
    Andersson, Maria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hägg, Ebba
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Frivillig miljöredovisning inom miljökänsliga branscher: En undersökning av miljöredovisningen hos företag i transport- och anläggningsbranschen, dess innehåll samt olika faktorers funktion i dess utformning2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte – Huvudsyftet med denna studie är att granska olika företags miljöredovisning, dess innehåll och omfattning, vilka deras huvudsakliga intressenter är samt hur de utformas.

    Metod – Studien är av kvalitativ natur och inleds med en undersökning av såväl äldre som aktuell forskning rörande Corporate Social Responsibility (CSR) och miljöredovisning. Detta följs av en granskning av 30 företags årsredovisningar samt, då det finns, CSR- och miljöredovisningar. Det har också utförts semistrukturerade intervjuer med tio personer ansvariga för miljöredovisningen i sina respektive företag.

    Företagen är indelade efter branscher; anläggning och transport, samt efter storlek; små, mellan och stora företag beroende på deras årliga omsättning.

    Resultat – Ett något förvånande resultat som framkommit är det stora kundfokus som finns i miljöredovisningen hos små och medelstora (SME) företag något som förklarats i intervjuer med att detta ofta är business to business (B2B) företag och som sådana har de som regel endast ett fåtal men stora kunder som de lägger sitt fokus på och samarbetar med i framställningen av redovisningen.

    De stora företagen är mer inriktade på stordriftsfördelarna då de har för många kunder och andra intressenter för att kunna presentera personliga redovisningar till alla. De är istället inriktade på att distribuera en tjänst till allmänheten och ser CSR- och miljöredovisningen som ett medel att motivera både existerande och potentiella anställda.

    Det har dock visat sig att en form av decoupling föreligger där företagen säger en sak utan att agera eller visa på tydliga konsekvenser då en underleverantör inte uppfyller de miljöåtaganden de åtagit sig, detta är något som kan orsaka ett legitimitetsgap. Den här bristen på uppföljning kan också fungera demoraliserande för företagen men om detta krävs ytterligare forskning.

    Överlag redovisar de större företagen betydligt mer än de små och fokus i redovisningen ligger på områden som implementering av ISO 14001 samt vision och strategianspråk.

    Begränsningar – Arbetet begränsas av den tidsram och de begränsade resurser som förelegat.

  • 86.
    Andersson, Marie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gustavsson, Minna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rekrytering av kundorienterad personal2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Purpose of Study: The aim of this study is to create an understanding of how organizations work with recruitment of customer-oriented employees regarding the individual's social skills, competencies and motivation for a customer-oriented behavior.

     

    Method: The study is based on achieving an understanding and therefore applies a qualitative approach. The empirical data were collected through semi-structured interviews with ten employees from various real estate companies in Sweden. The material was then analyzed based on the analysis method well-grounded theory.

     

    Results & conclusion: Our results demonstrate that social skills, competence and drivers are important factors in assessing the customer-oriented features in recruitment, but that firms place a different emphasis on these factors. The results show that drivers of motivation, commitment, values and attitudes are of great importance for organizations at the time of recruitment. A further conclusion of this study is that an individual's social skills are important for businesses in recruitment, but that the view of the characteristics of social skills differ between respondents. One of the pillars of social skills according to the companies is that it is important that the individual can create relationships with customers and building relationships is important for the long-term nature of the customer. In terms of skills, our results show that there is a clear difference between the firms, some consider skills as very important while others put more emphasis on the individual has the right attitude and personality and that skills is something that you can learn once you become employed.

     

    Suggestions for further research: In future studies, it would be interesting to examine other factors that may affect a customer-oriented behavior than those investigated in this study, which can then make a further deepening of the subject.

     

    Contribution of the thesis: Our study will provide greater understanding of how real estate companies work with recruitment of customer-oriented personnel, how social skills, competencies and motivation affect the individual´s customer-oriented behavior and how these factors are caught by the recruiters.

     

    Keywords: Customer orientation, customer-oriented behavior, recruitment, real estate companies

  • 87.
    Andersson, Patrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Nilsson Hansen, Erik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Användningen av hållbarhetsindikatorer i SME: De utmaningar och möjligheter små och medelstora företag står inför2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemdiskussion och Syfte: Hållbarhet är ett ständigt aktuellt ämne i dagens samhälle, ofta med företag i fokus. Vi fann att ett verktyg för hur företag kan påverka ekonomi och hållbarhet var hållbarhetsindikatorer som tillhandahålls av Global Reporting Initiative, men att det saknades forskning kring hållbarhetsindikatorers möjligheter och utmaningar och hur de påverkar verksamhetsstyrningen i små och medelstora företag. Det för oss vidare till studiens syfte. Syftet med denna studie är att öka förståelsen för användningen av hållbarhetsindikatorer och särskilt dess utmaningar och möjligheter i verksamhetsstyrningen med avseende på små och medelstora företag.

     

    Metod: Studien antar ett hermeneutiskt och socialkonstruktivistiskt perspektiv med abduktiv forskningsansats, vilket gett oss möjligheten att växla mellan teori och empiri under studiens gång. Vi har i studien använt oss av en kvalitativ forskningsdesign, där det empiriska materialet grundar sig i semistrukturerade intervjuer hos små och medelstora företag i Gävle. För att analysera det insamlade materialet, har vi använt oss av narrativ analys, då vi har utgått från respondentens perspektiv och sammanställt teman kring respondenternas svar.

     

    Slutsats och bidrag: Slutsatsen för denna studie, är att de hållbarhetsindikatorer som tillhandahålls av Global Reporting Initiative medför möjligheter, men även utmaningar, som gör att små och medelstora företag inte ser ett tillräckligt behov till användningen av hållbarhetsindikatorer. Därmed har det visat sig vara ett generellt sett negativt tema kring hållbarhetsindikatorer i praktiken, alltså hos små och medelstora företag. Vi har även sett att det finns motsägande tendenser mellan teori och empiri. Exempelvis framgår det i den teoretiska referensramen att små och medelstora företag kan med hjälp av hållbarhetsindikatorer erhålla ekonomiska fördelar. Det empiriska materialet menar dock att det finns en del utmaningar små och medelstora företag måste lösa innan hållbarhetsindikatorer kan bli nödvändiga. Det bidrag vi främst vill rikta till praktiker, är att avvakta med att fullt använda hållbarhetsindikatorer tills det finns bättre kunskaper och konkreta lösningar kring utmaningarna. I dagsläget anser vi att de möjligheter som medföljer hållbarhetsindikatorer i verksamhetsstyrningen inte klarar att väga upp till utmaningarna som medföljer.

     

  • 88.
    Andersson, Rikard
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Johansson, Anita
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Lönsam CSR: Behöver företag immateriella tillgångar för att tjäna på CSR?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Profitable CSR: Are intangible assets necessary to earn money on CSR?

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

    Author: Anita Johansson and Rikard Andersson

    Supervisor: Jan Svanberg

    Date:  2018 – may

    Aim: The purpose of this study was to investigate whether intangible assets constitute the missing link in the bidirectional relationship between CSP and CFP. The aim was also to investigate if the growth phase affects the strength of the relationship.

    Method: The study assumes a positivistic research philosophy with a hypothetical-deductible approach. Secondary data have been collected from the database Thomson Reuters. Time perspective that has been used is called longitudinal design using data from eleven years and this data has been analyzed in SPSS.

    Result & Conclusions: The result provides evidence that intangible assets act as a partial mediator of the positive bidirectional relationship between CSP and CFP. However, the impact of intangible assets in the bidirectional relationship between CSP and CFP depending on growth phase does not show any evident result and cannot be established.

    Contribution of the thesis: The study provides proof that there is a mediating effect from the intangible assets of the bidirectional relationship between CSP and CFP. Even though our result of growth as a variable is not strengthened, this can be the basis for further research and, in spite of everything, has contributed to more knowledge. Our results contribute to the theoretical knowledge that future research can build on while corporate executives can invest in intangible assets while achieving financial goals.

    Suggestions for future research: One suggestion for future research is to include private companies who are missing public sustainable reporting. If another selection is included, it can make the result more justified. Since our study did not bring an evident result about the impact of the growth phase it would have been interesting if further research could be a comparative study. Since it takes time to build up intangible assets a comparison between the same companies during a period of high growth to a period of stagnant growth, could show a more evident result of the impact of the intangible assets.

  • 89.
    Andersson, Roland
    et al.
    KTH.
    Söderberg, Bo
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Real estate administration.
    Financing roads and railways with decentralized real estate taxes: the case of Sweden2012In: The annals of regional science, ISSN 0570-1864, E-ISSN 1432-0592, Vol. 48, no 3, p. 839-853Article in journal (Refereed)
    Abstract [en]

    Roads and railways in Sweden are mainly financed with national government taxes. However, the regional distribution of benefits differs widely from that of tax payments. As a consequence, overspending is likely to occur. A condition for efficiency is that the collective of users should pay for such projects. Therefore, we propose a new regional order for financing projects: government expenditures for transportation projects should be transferred to regions as well as the real estate tax to finance them. We present estimates of the size of such expenditures and of the income from real estate taxes following decentralization to regions.

  • 90.
    Andersson, Sanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Handelsbankens företagskultur i Storbritannien: hur anställda upplever Handelsbankens företagskultur i Sverige och i Storbritannien2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att undersöka hur anställda i Storbritannien upplever Handelsbankens företagskultur och jämföra svaren med hur anställda i Sverige upplever företagskulturen. Syftet är också att undersöka hur huvudkontoren i respektive land arbetar för att underhålla och bevara den unika företagskulturen. Studien ämnar även till att undersöka i vilken utsträckning företagskulturen påverkar motivationen hos de anställda.

  • 91.
    Andersson, Sanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tigerstrand, Christine
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nyckelt till hållbarhet: En fallstudie i den praktiska användningen samt nyttan med hållbarhetsnyckeltal2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen.

    Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien.          

    Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten.

  • 92.
    Andersson, Simon
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Persson, Gustaf
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The Country-of-Origin Effect in the Personal Care Market: A study on Swedish consumers’ perception of Chinese products2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The Country-of-Origin Effect in the Personal Care Market 

    Level: Final assignment for Bachelor’s Degree in Business Administration

    Author: Simon Andersson and Gustaf Persson

    Supervisor: Jonas Kågström

    Date: 2019 – January

    Aim: The study aims to analyse Swedish consumers’ perceptions on the Country-of-Origin effects regarding Chinese products.

    Method: The study is based on a quantitative method. The data collection was done with a questionnaire with a deductive approach. The empirical data was collected through a web survey which was published on social media e.g. Facebook and LinkedIn. The data was then processed in the statistical program IBM SPSS Statistics (SPSS) to form models, figures and values. A descriptive-, correlation-, factor- and cluster-analysis was then formed.

    Result & Conclusion: The results showed how different variables correlate, different factors which the variables were grouped in and five different clusters of respondents. The conclusion is that there is a so-called COO-effect for Swedish consumers subconsciously. Furthermore, Swedish consumers are aware of the origin, but rank other quality and price as higher cues.

    Contribution of the thesis: This study aims, with help of previous research and a conducted survey, examine how Swedish consumer perceptions of Chinese personal care products regarding the COO-effect. Furthermore, it provides information on how Swedish consumers ranks certain cues. The study is unique since it provides insight on a market that has not yet been analysed with regard to the COO effect (Sweden) and with a certain product group where there is no current research available in relation to COOeffects. Furthermore, the study contributes to general COO-research, with certain implications deriving from previous research. There are both theoretical and practical contributions of importance, illustrating Swedish consumer perceptions of Chinese products.

    Suggestions for future research: This essay is limited to the Swedish market and focused on a particular product group. There are several other products groups that are yet to be researched in regard to COO-effects/consumer perception. Further research could compare two different product groups with high involvement to analyse the difference between certain product types. A comparison between two (or more) different countries would provide a vertical view of COO-effects, analysing the differences between different consumer perceptions and what cultural variables that may be vital for purchasing decisions.

    Keywords: Country-of-origin (COO), Country-of-origin effects, Product evaluation, Cultural differences, Made in China, Consumer behaviour, Purchase decision, Trust

  • 93.
    Andersson, Sofia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Moilanen, Nina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Värdering av ekologisk gradering - Super(eko)logiskt?: En mätning av styrkan i varumärkets miljömärkning - ur ett konsumentperspektiv  2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    From a consumer perspective, there exists a considerable interest in combining different environmental perspective in an uniform label. On the other hand, since research shows that a combination of different labels generates a greater willingness to pay, this study aim to examine how these two respective types of labeling affect consumers brand preferences, and furthermore how these preferences differ. The present study also test whether Simonson's (1989) theory of compromise effect could be applied to increase consumer preference for organic products, when adding an organic premium alternative to a choice set with a conventional and an organic alternative. Thus, the study contributes information to decision makers in the food industry about how ecological attributes affect consumers’ brand preferences and their willingness to pay for organic products.

     

    408 respondents have participated in a survey in which the answers were analyzed using the following statistical analyzes: reliability test, t-test, correlation analysis, factor analysis and cluster analysis. The results show that although most consumers tend to have both a positive attitude and an increased willingness to pay for organic alternatives, the majority of consumers still choose the conventional alternative, why no compromise effect occurs. For most of the study's respondents the increased willingness to pay does not correspond with current market prices. Among other things this could be explained by consumers’ lack of confidence in eco-labels. The price may also act as a barrier to a new behavior, whereby the consumer out of pure habit chooses the conventional alternative. Based on the consumer preferences for organic premium labels, the organic premium combination alternative seems to be the preferable choice. Somewhat more surprising, the respondents in this study, in contrast to most previous studies (Roddy et al., 1994; CEC, 1999; Magnusson et al., 2001; Torjusen et al., 2001; etc.), perceived the taste and quality of the ecological alternatives as inferior to the conventional alternative.

     

    Finally, since the respondents show an increased willingness to pay for organic products, we think that decision makers in the food industry primarily should take into consideration that a minor price difference between conventional and organic products is something that could increase the number of consumers buying organic products in the future.

  • 94.
    Andersson, Therese
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Joelsson, Agnes
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Finansanalytikers syn på hållbarhetrapporter: En studie över vilka kvalitetskriterier som efterfrågas på hållbarhetsinformation2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Previous research has shown a lack of use of sustainability reports in the analysis process, which can be assigned to distrust in the information and a lack of criteria for the evaluation of information. Therefore, the aim of this study is to understand which criteria financial analysts demand in sustainability reports. The aim is also to illustrate whether a regulation can meet the needs of financial analysts.

    Method: The study adopts a hermeneutic perspective and the research gap that’s being studied is considered to be characterized by social constructivism. By taking part in an abductive research our theory and empiricism approach together through an iterative process. The study applies a qualitative research where empirical data are collected through interviews. The theoretical framework is constructed of previous research and the same themes and headlines runs throughout both empirical and analytical sections.

    Result & Conclusions: The results of the study suggest that it isn’t possible to apply the same kind of reporting and key performance indicators in sustainability reports as used in the financial statements. A sustainability report is aimed more towards qualitative key indicators, which isn’t always possible to measure and compare. The main criteria for sustainability information prove to be relevance, which we can see is one of the causes for the demand of industry-specific key indicators.

    Suggestions for future research: Sustainability reporting is still a relatively new phenomenon in the world of finance, and several of the respondents believe in the rapid development in sustainable thinking and the possibility of developing key indicators in the field. This means that it would be interesting to do a similar study at a later time to see the development of industry-specific standards and indicators of sustainability. 

    Contribution of the thesis: The study's contributions relate to the practice, understanding that sustainability information and financial information can’t be read in the same way, that other methods should be used for sustainability information. This study shows how sustainable information should be valued and refer to various interest groups together with the companies to jointly come up with various industry-specific standards. These we believe would facilitate the execution of sustainability reporting, but also how it should be read for the best application.

  • 95.
    Andersén, Elin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Strategidiversifiering och organisatorisk prestation i vinstdrivande och icke-vinstdrivande organisationer.: -En kvantitativ undersökning av ridsportorganisationer i Sverige och Finland.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 96.
    Andgrim, Lisa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordstrand, Jenny
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Fastighetsmäklares etiska beslutsfattande: En studie om fastighetsmäklares kognitiva moraliska utveckling (CMD)2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vi har genomfört en replikering av en studie utformad av Tesfom och Birch (2011) och har med stöd av deras studie tillämpat liknande metodval. Vi har använt oss av ett deduktivt synsätt och har utifrån den teoretiska referensramen undersökt våra forskningsfrågor i en kvantitativ studie. Empirin har samlats in via en webbaserad enkätundersökning som distribuerades till 945 verksamma fastighetsmäklare i Sverige. Insamlad data analyserades i SPSS där vi utfört en deskriptiv statistik, korrelationsanalys, klusteranalys, faktoranalys och ett T-test. Vi avslutar vår uppsats med egen analys och diskussion.

    Vårt resultat i likhet med Tesfom et al. (2011) visade på att det högsta medelvärdet återfanns i nivå 1, steg 1 av CMD (kognitiv moralisk utveckling), vilket är det lägsta stadiet av den kognitiva moraliska utvecklingen. Svenska fastighetsmäklare lägger alltså stor vikt vid att undvika juridiska åtgärder och straff när det fattar etiska beslut. Åldersgruppen över 30 år besvarade högst värden i samtliga nivåer av CMD, vilket betyder att äldre i vår studie befinner sig på en högre etisk nivå av CMD. Det är svårt att göra en generell bild av de resterande demografiska variablerna med grund till att vi inte kunde se ett tydligt mönster i signifikansen.

    Vår studie visade på att nivå 1 steg 1 har störst betydelse i den kognitiva moraliska utvecklingen. Individer i detta steg ser tillbaka på sin uppväxt och refererar till de normer och regler som gällde i sin barndom när de tar ett beslut. Vi anser att det finns ett forskningsgap om hur det skulle vara möjligt att redan i barndomen plantera en grundetik som gör att individen stegvis bygger på de olika moraliska stegen under livets gång. Även relationen mellan steg 4 och steg 1 anser vi vara intressant, då det bör vara logiskt att fastighetsmäklare som styrs av juridiska åtgärder, även borde ta hänsyn till myndigheten och institutionen som reglerar straffen, vilket inte vår studie visade på.

    Vårt bidrag till ämnet företagsekonomi och ledarskap i säljande organisationer är att visa hur svenska fastighetsmäklare förhåller sig till de olika nivåerna av kognitiv moralisk utveckling (CMD). Vår studie visar att Svenska fastighetsmäklare till stor del tar hänsyn till det lägsta steget av de 6 stegen av CMD. Med hänsyn till vårt resultat så bör fastighetsbranschen lyfta ämnet etik, eller lägga ännu större vikt vid juridiska åtgärder och straff eftersom fastighetsmäklarna i vår studie visar sig lägga stort vikt vid detta när de fattar etiska beslut. Våra förhoppningar är att allmänheten ska uppfatta fastighetsmäklarbranschen som etisk. 

  • 97.
    Andreasson, Anneli
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Larsson, Madelene
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Belöningssystem i chefens hand: En studie om: Vilka belöningar som är bäst lämpade att använda till att motivera anställda inom banker2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning Nyckelord: Behov & Motivation, Belöning, Företagets mål och Nackdelar. Bakgrund: Personalen är en av de viktigaste resurserna inom företagen idag vilket innebär att fokus ligger på att behålla kompetent personal. Att förlora och nyanställa personal är förenat med en stor kostnad för företag. Ett sätt att stimulera anställda att vilja stanna kvar inom företaget är att ha ett väl fungerande belöningssystem. Problemformulering: Ett belöningssystem som är olämpligt utformat kan ge negativa konsekvenser som ex att den anställde inte uppfattar belöningen eller att den upplevs som orättvis. Vilka belöningsaktiviteter har bäst effekt för att motivera anställda inom banker att vilja prestera sitt yttersta för att företaget ska nå uppsatt resultat? Syfte: Studien avser att undersöka vilka belöningsaktiviteter chefer och anställda uppfattar finns och hur dessa motiverar enskilda individer samt vilka belöningar som påverka mest? Metod: En förstudie har gjorts på Handelsbankens kontor i Helsingborg för att testa intervjufrågorna som används i vår kvalitativa studie med chefer på Swedbanks kontor i Helsingborg, Falköping och Skövde. Även en kvantitativ studie med enkäter utfördes hos de anställda på dessa kontor. Teori: Den teoretiska referensramen i studien bygger på vetenskapliga artiklar och litteratur kring belöningssystem och motivationsfaktorer. Empiri: Empiriskt material har samlats in genom intervjuer av anställda på chefspositioner samt genom enkätundersökning med de anställda inom berörda Swedbank kontor. Analys: I analysdelen jämför vi chefers och anställdas svar mot varandra. Slutsats: Studien visar att både chefer och anställda har en blandad uppfattning om det nuvarande belöningssystemet och vilka belöningsaktiviteter som uppfattas som mest positiva, men vi fokuserar på de belöningar som omfattar trivsel. Intressant är att chefer hade en klar uppfattning kring bankens nuvarande ekonomiska belöningssystem ”Eken” medans anställda hade en annan inställning och inte såg detta som en belöning. Det framkom också att anställda hade låg sjukfrånvaro vilket kan tyda på att de trivs på sin arbetsplats och att banken är en bra arbetsplats.

  • 98.
    Andric, Filip
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Yildiz, Dilan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Att öka på konkurrenskraft genom att arbeta med CSR: En jämförande studie av tre olika fastighetsbolag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: “To gain competitiveness by working with CSR” a comparative study of real estate concerns.

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

    Author: Dilan Yildiz, Filip Andric

    Supervisor: Zahra Ahmadi Date: 2018- may

    Aim: The aim of the study is to gain knowledge for how real estate concerns work with CSR to strengthen their brand and to gain competitiveness.

    Method: The study uses a qualitative method with an inductive research approach. The empirical data consists of ten semi- structured interviews conducted with employees of three different real estate concerns. 

    Result & Conclusions: The study shows that real estate concerns work with three dimensions of CSR but of different perspectives and ranges. Furthermore the study shows that real estate concerns mainly work with the environmental dimension of CSR and that working with environmental certifications is a vital factor for the organizations competitiveness and image.

    Contribution of the thesis: The thesis has contributed with new knowledge about how real estate concerns work with CSR and how they implement it to gain competitiveness by communicating it through their brand.

    Suggestions for future research: The thesis was limited to three real estate concerns that were located in the midst of Sweden. Future research could therefore include more companies and also companies that are located in different parts of Sweden for a greater variety.      Key words: CSR, brand, image, competitiveness, sustainability

  • 99.
    Angemo, Per
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    CoDriver: Handledarens kunskap som villkor för effektiva introduktionsprogram i arbetslivet2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: CoDriver - supervisor's knowledge as a condition for effective new employee orientation programs in the workplace

    Level: Final assignment for Master Degree in Business Administration

    Author: Per Angemo

    Supervisor: Agneta Sundström

    Date: 2011 - May Aim: Given that today there is a need to allow new employees to take time to go through an orientation program this case study aims to examine the following issues:

    1) How do organizations today plan, implement and monitor new employee orientation programs?

    and

    2) How can a better understanding of prerequisites of workplace performance, group processes and leadership change an organization's approach to new employee orientation programs?

    Method: Research was conducted in the form of a case study.  Data collection has primarily been made through focus groups and surveys. The case study is thus based on both qualitative and quantitative data.

    Results & conclusion: The case study showed that the participating organizations before the completion of the training devoted very little time for planning, implementation and monitoring of new employee orientation programs.

    After completing the supervisor training program organizations taking part in this study showed a greater understanding of the importance of an overall view of the new employee orientation program, meaning for example leadership, group orientation or performance prerequisites.

     

    Suggestions for future research: With the short time that passed between training effort and this study, it is difficult to make measurements on interesting dimensions as staff turnover and employee satisfaction index which could illustrate the effects of educational intervention in a longer perspective. However, this is an interesting idea for further research.

    Contribution of the thesis: Results of this case study are of value for all types of organizations that are regularly faced with implementing a recruitment process in that it highlights the need for leadership training and knowledge of group processes in order to become an effective supervisor in new employee programs.

    Keywords: new employee orientation program, group processes, leadership, workplace performance, recruitment

  • 100.
    Antonsson, Jimmy
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Att ta steget in i Upplevelseekonomin: Upplevelseplan för Öckerö Resort2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Upplevelseplan för Öckerö Resort lyder underrubriken på denna uppsats. Öckerö Resort är ett kommande resort nära Göteborg som förhoppningsvis inom kort ska öppna portarna för gästerna. Tanken bakom namnet upplevelseplan ligger i fokuset på upplevelser, därav upplevelseplan och inte marknadsplan eller affärsplan. Tre huvudteman kommer vara fundamentet i denna uppsats, som också kommer att genomsyra alla olika delar i uppsatsen. Storytelling, Värdskap och Upplevelseekonomi ska i slutet mynna ut i konkreta förslag på hur Öckerö Resort kan jobba för att tillfredsställa kunden.

     

    Upplevelseekonomi växer i vårt samhälle. Att tillfredsställa kunden blir allt svårare med den högre konkurrensen. Därför bör företag fokusera mer på hur de kan tillfredsställa kunden genom upplevelser. Upplevelseekonomi handlar både om vad man bör erbjuda tillsammans med hur och var man erbjuder det. Öckerö Resort kan erbjuda något i varje del av Pines och Gilmores modell (1999) om hur man definierar en upplevelse, som t ex skiftande design och mat efter årstiderna, fisketurer, föreläsningar och konferensanläggning och avslappning genom ljudböcker i naturen.

     

    Det goda Värdskap handlar om att betjäna kunden och förstå vad denne vill ha och sedan tillfredsställa den önskan. Men för att bedriva det goda värdskapet bör man trivas med det jobb man har, sedan bör man välkomna varandra inom företaget, för att sedan kunna välkomna kunden på ett bra sätt. Storytelling för Öckerö Resort handlar om att försöka berätta något kunden tycker är intressant. En grundarberättelse är det som jag kommit fram till, tillsammans med att marknadsföra sina medarbetare i media genom storys.

     

    I och med att Öckerö Resort bara är i introduktionsstadiet valde jag sekundär empiri, och har försökt ta fram goda exempel för mina tre teman. Google, Island Hotel i Florida och JumboJet på Arlanda är de företag jag anser kan fungera som inspirerande exempel. De typiska dragen för de olika företaget överförs och anspassas sedan till Öckerö Resort situation.

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