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  • 51.
    Bergius, Clara
    University of Gävle, Department of Business Administration and Economics.
    BL Administration – ett komplett ekonomisystem?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Syfte: Denna uppsats har som syfte att göra en enkätundersökning bland befintliga kunder hos Björn Lundén Information AB på uppdrag av företaget själva. De vill veta mera om hur kunderna arbetar i programmet BLA Administration.

     

    Syftet med arbetet är att undersöka:

     

    • Hur används programmet BL Administration?
    • Är några avsnitt krångligare än andra?
    • Hur lätt är det att hitta information om man stöter på svårigheter?
    • Hur används hjälpfunktionerna i programmet?
    • Finns det några funktioner i programmet som går att utveckla?

     

    Metod: För att utföra studien har dessa tillvägagångssätt använts:

     

    1. Litteraturstudie
    2. Enkätunderökning
    3. Bearbetning och analys av enkätsvaren

     

     

     

     

    Resultat & Slutsats: De viktigaste slutsatserna är följande:

     

    • BL Administration kan anses vara ett användarvänligt program.
    • Användarna av BL Administration är i stor utsträckning medvetna om de olika funktioner och hjälpmedel som finns att tillgå.
    • Användarna tar inte hjälp av de olika hjälpmedlen i lika stor utsträckning. Björn Lundén Information AB bör informera användarna om de många fördelar som finns att hämta hos hjälpmedlen.
    • Många användare lämnar bort sitt bokslutsarbete på grund av osäkerhet hos dem själva.

     

    Förslag till fortsatt forskning:

     

    • Ytterligare enkätundersökning med förbättrad utformning av enkätfrågor för att få djupare och mer utförliga svar.
    • Att genomföra en studie om var kunskapsnivån på användarna av BL Administration ligger. Detta skulle kunna ge Björn Lundén Information AB möjlighet att rikta marknadsföringen av deras övriga produkter.

     

    Uppsatsens bidrag: Uppsatsen ger Björn Lundén Information AB en möjlighet att få ta del av på vilket sätt deras kunder använder programmet BL Administration. Det kan vara värdefullt i utvecklingen av både programmet och supportfunktionen.

  • 52.
    Berglund, Erik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Bäckius, Björn
    University of Gävle, Department of Business Administration and Economics.
    Valutariskhantering under volatila förhållanden2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As multinational Swedish companies extend their international operations they encounter new opportunities as well as new risks. Since most economies today has floating currency systems the currency risk for the firms also increases. During the last years substantially increased volatility on the currency market has lead to an increased importance of a functioning currency risk management.

    The purpose of this bachelor thesis is to investigate how some Swedish multinational firms manage their currency risks and how they have become affected of the increased market volatility and an uncertain economic situation.

    • How do firms measure and manage their currency exposure?
    • Which variables affect firms' currency risk management?
    • Do the firms' currencies risk management change during an increased volatility and uncertain economic situation?

     

    In this thesis we have chosen to use a qualitative method with a hermeneutic approach to gain a deeper knowledge in the subject since our purpose demands a greater depth to understand the firms' way of thinking. We started off with gathering secondary data to create a theoretical frame of reference. The framework was later used a as support for the interviews and as well for the analysis.

    The conclusions we as writers made of this thesis was that the increased volatility affected the currency risk management and the interest to manage currency risks has risen on an operative levels. The thesis shows that the uncertain economic situation has lead to the firms have reduced their hedging levels to avoid become over hedged.

    We would find it interesting to gather data from a greater amount of firms (or focus on specific industries) during a longer period of time. Because of our limited time we couldn't explore all the questions that have come up. For an example: a study on how firms manage their economic exposure. We would also like to see a study on how IAS 39 affects firms' currency risk management.

    This thesis has contributed to increased knowledge about what variables influences firms' currency risk management and how the currency risk management changes in volatile and uncertain times.

     

  • 53.
    Berglund, Mikael
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Underlag för marknadsplan för VSK bandy2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Objective: The aim is to make a marketing plan for VSK bandy. This marketing plan is the basis to attract more audience to the arena at game days.

     

    Method: A qualitative and quantitative method was used. The qualitative part is reported in the chapter about empirical foundations and the quantitative part has been used for the plan of action.

     

    Result & Conclusions: The result shows that VSK bandy has come a long way when it comes to working for sponsors and for the audience. For sponsors, it is now about creating surplus value. It has become more important to work so they feel that they get something back from them. It is also very difficult to focus on a specific target group, but all are welcome to contribute to the club. Although they are in the forefront of attracting audience and businesses, there are certain parts they can supplement into the program they are using. These are presented in the plan of action.

     

    Suggestions for future research: To compare VSK bandy to similar clubs regarding their work with attracting audiences. Also to investigate the suggestions for the Action plan further; i.e. look into if the plan can lead to a bigger audience.

     

    Contribution of the thesis: It is mainly contributed to a deeper understanding of VSK Bandy. It is also my hope that this study will contribute to VSK Bandy and they continued work for their audience and sponsors.

  • 54.
    Bergqvist, Terese
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lundqvist, Louise
    University of Gävle, Department of Business Administration and Economics.
    Kundnöjdhet ur en kunskapsbaserad serviceorganisations perspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The objectives of this research we have examined how the people in a knowledge-based service organization relate to the concept “customer satisfaction”. Our purpose was to evaluate if we could find resemblances or differences among people whit different positions in the organization. The research is empery-driven, which means that the theory chapter will not be central in this research presentation in other means than supporting our argumentation. We have used an exploratory research method with the purpose to find issues concerning customer satisfaction I service organizations that are up to date. Our empirical study was carried out in Swedbank. The data was collected from ten interviews whit people that worked at Swedbank. The concluding remark from this essay is that service positioning is commonly trusted and used strategy. We are questioning if there are situations when customers are not profitable. We have also come to the conclusion that there are different motivations for the employees to satisfy the customers. By examining these we think the companies can be helped in motivating the employees. We propose a client based course of action to motivate the employees. We also propose a variation of this method that also considers the employees wellbeing. We alert service organizations not to forget to be active and trying to find new customers. We also mark upon a gap in the theories that concerns exciding customer expectations. We argue that there has to be a limit. We also encourage findings of new methods for vertical communication within the organization.

    This research has contributed with an increased understanding of what factors that motivates the people in a knowledge-based service organization to trying to satisfy the customers.

    We also want this research to enlighten the possibilities whit client control because we think this method has a great potential. We also wish that this essay will contribute to further research that can help the companies to motivate their employees to be even better at satisfying their customers.

  • 55.
    Bergström, Anders
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Fagrell, Mikael
    University of Gävle, Department of Business Administration and Economics.
    Respondentgruppers inställning till IASBs förslag om förbud mot återföring av tidigare nedskriven goodwill2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent’s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data. When we draw our conclusions we’re using both empirics and logics, this method characterises the hypothetic-deductive method.

    The theory we studied to reach our hypothesis mainly consisted of positive accounting theory, the agency theory and utility maximising theory. But we also studied existing laws, accounting standards and the special nature of goodwill as an asset to create a better understanding of how the different respondent groups would answer the question.

    The result of our research showed us that more non-preparers than preparers supported IASBs proposition, but the difference between the groups was not large enough to generalize our result and we could not statistically establish any relation with help from our Chi2 test. The result that preparers to a large extent agreed with IASB is interesting because it doesn’t correspond with the theories about positive accounting theory, agency theory and the theory about utilising individuals that we have studied. From the result a few questions arise. Could it be that preparers aren’t as utilising as the theory says? Another theory that could answer this question is the stewardship theory.

    Our conclusion after studying and analysing our theory and research results is that there in fact is a difference between the respondent groups preparers and non-preparers attitude towards IASBs proposal, even if the difference is smaller than we first thought.

  • 56.
    Birgersson, Marina
    University of Gävle, Department of Business Administration and Economics.
    Från traditionell kontroll till modern självdisciplin2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Management Accounting has interested people during a long period of time and the fact that management imply that somebody takes control over others is not a secret, or at least it was not. Times are changing and to control others, to have power is not up to date.

    A development started with Taylor and the scientific management- movement, a development that pushed away the people who earlier had been so important to the enterprises. This development made assets of people and as an asset you can easily be replaced, as easily as fore example a machine. This point of view is not politically correct in today’s society and the scientific approach did not survive. In spite of all efforts we can still read in books concerning management that the employees are the companies most important assets.

    In Sweden today there is an almost scornful attitude towards power and power relations, that others is able to have power is something we can accept, but thinking of power in relation with one self is unbearable, to have the opportunity to influence is quite another thing. Despite all this it is obvious that power and control is in the core of bureaucratic and hierarchical organisations, and they generates power. The usage of this control and power becomes vital to the organisational results. In this kind of organisation there is a one-way flow of information, information passes upwards, and only directives and standards flow downwards. The result of this is a centralisation of power at the top of the hierarchical pyramid, where the end-item is the traditional top-down control.

    The newer concepts, concepts as empowerment have gained a prominent role and are by many considered as better alternatives than the traditional top-down control. The newer concepts are considered as softer and they are presented with a more humane vision than the traditional. With the debate in today’s society it is understandable that it is more acceptable to develop the corporate-culture than directing people the way you want. To direct people in a seatrain way or to direct them through the corporate culture gives a minimal difference only experienced in the papers.

    You can see that empowerment in today’s organisations is subject to extensive discussions. Differences that should exist are merely a paper fiction and research shows that there is a gap between how it is experienced by managers and employees. Can the newer concepts be seen as traditional management accounting with modern methods? Would we venture to declare that these concepts are the old thing in a new package?

    I have chosen to have a social constructive point of view for the accomplishment of this paper and as a starting point we can establish that there is no truth only experiences, it is the experience of what we create that’s makes the difference. It is the experience that counts and if we can create a felling of change with help from a new concept, f feeling of community that hasn’t been there before, then we have accomplished something. Through experience we have taken a step towards creating something new, where the concept has been the tool, something to be gathered around.

    I felt it important for the accomplishment to take part of others experiences concerning management and this was realized through my empirical study that was accomplished at Sandviken Energi AB.

  • 57.
    Birkkjaer Andersson, Kristoffer
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Delleskog, Johan
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Att aktivera eller kostnadsföra externa spelarförvärv i allsvenska klubbar?: en beskrivning av två olika redovisningsmetoder2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this thesis is to highlight the differences that arise when the football clubs in the “Allsvenskan”, the highest soccer leauge in Sweden, can choose between two different methods to account their externally acquired players. Given that the turnover is an important role for the clubs performance, it is of interest to see the effect of these accounting methods. Whe have limited ourselves to the “Allsvenskan”.

     

    Method: As a method for collecting data for this project we believed that a qualitative approach would fit the best because we wanted a deeper insight into how it works in reality. Information about these two accounting methods, we got through the interviews, both by phone and by e-mail contact. We also studied the annual reports from various football clubs in the allsvenskan to see how they presented their players acquisitions, which is the basis for the empirical part of this thesis.

     

    Result & Conclusions: In the discussion and analysis section we show our conclusions that we have reached. We can show that there are differences in the balance sheet and income statement depending on wich accounting method the clubs use. And with the differences in the income statement there will also have an effect on the tax that the club pays. We will also show that the comparability between the different clubs will be suffering; this becomes important when the investor wants to invest in clubs.

     

    Suggestions for future research: We think that the problem with the difference in capital requirements of the “elitlicens” and the ”Swedish Companies Act” is an intresting topic to research further within. Clubs that operates as companies may receive the “elitlicens” but may also have to be forced to liquidate.

     

    Contribution of the thesis: The essay contributes to highlight the various methods to account for external acquisitions of players in football clubs and to demonstrate the effect of the different methods.

  • 58.
    Bjäreborn, Christian
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Tystberger, Marcus
    University of Gävle, Department of Business Administration and Economics.
    Studie om hur fastighetsmäklare i Stockholm upplever sin arbetssituation2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 59.
    Björk, Fredrik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lövqvist, Fredrik
    University of Gävle, Department of Business Administration and Economics.
    Basel II och dess betydelse för Länsförsäkringar Bank efter implementeringen 20072009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Sedan februari 2007 tillämpar Länsförsäkringar Bank det nya regelverket Basel II. Införandet av Basel II förväntades få olika konsekvenser för bankerna, kunderna och för bolånemarknaden. Denna studie skall undersöka hur Basel II har påverkat Länsförsäkringar Bank och dess kunder. Hur har kreditprocessen och kreditbedömningarna förändrats? Hur har banken påverkats? Vilka för- och nackdelar har Basel II inneburit för banken och för bolånekunderna? För att uppnå huvudsyftet har arbete följande tre delsyften:

    • Kartlägga bankens nya metoder och rutiner för riskklassificering och kreditbedömningar.
    • Ta reda på vilka konsekvenser de nya metoderna och rutinerna innebär för banken, för dess kunder och för villkoren på bolån.
    • Utreda vad Basel II inneburit för bolånemarknaden i allmänhet.

     

    Metod: Vi har studerat artiklar, uppsatser och utredningar om Basel II för att få en teoretisk bakgrund. Vi ville genom det få grepp om vilka konsekvenser som man på förhand bedömt att Basel II skulle innebära för kreditmarknaden och bankerna. Vi har givetvis också läst in oss på regelverket. Vår studie har genomförts i form av kvalitativa intervjuer med personal på Länsförsäkringar Bank. Materialet har bearbetats och sammanställts för att på ett överskådligt sätt presentera och förklara våra resultat och så bra som möjligt ge svar på frågeställningarna och uppnå syftet.

     

    Resultat och slutsatser: De viktigaste konsekvenserna som vi funnit i studien är följande: Basel II har inneburit lägre kapitalkrav vilket gett banken väsentligt lägre upplåningskostnader. Kunder som har hög kreditvärdighet har relativt kunder med låg kreditvärdighet blivit än mer fördelaktiga ur ett lönsamhetperspektiv. Den ökade räntedifferentiering som man trodde att Basel II skulle leda till har ännu inte visat sig i någon större utsträckning, men det kan mycket väl bli så längre fram i tiden. Bolånekunderna har inte märkt av Basel II på något dramatiskt sätt.

     

    Förslag till fortsatt forskning: En liknande studie kan göras på kreditmarknaden för företag.

    Det skulle även vara intressant att göra en jämförelse mellan olika bankers IRK-metoder för att kartlägga skillnader och eventuella konsekvenser av det.

     

    Uppsatsens bidrag: Meningen är att denna uppsats skall vara intressant läsning för den som vill få en överblick och förståelse för Basel II samt dess konsekvenser och betydelse för banken, kunderna och bolånemarknaden. Uppsatsen förklarar bakgrunden, redovisar hur en betydande svensk bank implementerar regelverket och vilka effekter det har fått i dagsläget.

     

    Nyckelord: Bolån, Kapitaltäckning, Basel II, Kreditbedömning, Bolånemarknaden 

  • 60.
    Björk, Linnea
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Andersson, Kerstin
    University of Gävle, Department of Business Administration and Economics.
    Positionering för överlevnad?: - en kvalitativ studie om nystartade företags arbete med sin positionering2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Purpose:

    Only 60 percent of the newly started companies survive their three first years. The purpose of this report is to obtain a deeper understanding regarding how newly started companies work with their positioning and if there are some kind of a relationship between positioning and the survival rate of newly started companies.

    Research questions:

    Do newly started companies know what position is? Do they incorporate positioning in their day to day marketing?

    Approach:

    We have used a hypothetical-deductive way of reasoning and a qualitative study to gather the information needed. We have through interviews asked our questions to six newly started companies in three different cities.

    Findings:

    In our essay, we reached the conclusion that newly started companies do not spend sufficient time or energy on positioning their products. The companies interviewed only market their product as a good product. They did not highlight or position the product as having additional benefits in comparison to similar products and the companies included in our study did not have a positioning strategy.

    Conclusions:

    We would like to advice all newly started companies to look into the competitive advantages they can gain through their positioning. We would also advice them to develop a positioning strategy giving them a clearer understanding of how to communicate their uniqueness to their customers.

    Value of research:

    Only 60 percent of the newly started companies survive their three first years. In our study we researched newly started companies work with positioning and we looked at the relationship between positioning and the survival rate among newly started companies. Our conclusion in this study is that the companies did not have a positioning strategy. This can be one reason why the survival rate among newly started companies is so low and we find this interesting issue for further research.

    Key words:

    positioning, marketing, newly started companies

  • 61.
    Björklund, Erika
    University of Gävle, Department of Business Administration and Economics.
    Gröna nyckeltal för offentlig miljöstyrning: Exemplet är SEkom2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ekokommunkonceptet startade i Finland 1980, där en kommun som hette Soumussalami, utnämnde sig själv som ekokommun. Övertorneå följde efter 3 år senare. Bakgrunden till att det beslutades om att kommunerna skulle bli ekokommuner var att det i byarna var hög arbetslöshet, utflyttning samt utarmning.

     

    Tolv år senare hade stort antal ekokommuner tillkommit i Sverige. 1995 bildades Föreningen Sveriges ekokommuner (SEkom) som arbetar för att alla Sveriges kommuner så småningom ska bli ekokommuner.

     

    SEkom har tillsammans med medlemskommunerna beslutat om 12 gröna nyckeltal. Arbetet med nyckeltalen kan ibland gå trögt. Några medlemskommuner har aldrig lämnat in statistik på nyckeltalen på grund av att det saknas rutiner och avsättning av tid.

     

    Syftet med uppsatsen är bland annat att undersöka om det är svårt för medlemskommunerna att arbeta efter de 12 nyckeltalen och hur kommunerna arbetar med att kommunicera ut resultatet. Nyckletal är intressant att studera på grund av att se hur det fungerar som styrform åt kommunerna, d.v.s. hur deras miljöarbete styrs.

     

    Majoriteten av dem som svarat tycker inte att det är svårt att jobba med nyckeltalen. Ändå får SEkom inte in statistik på de nyckeltal som satts upp. Detta kan verka motsägande och svårt att förstå. Kommunerna anger att orsaken är att de inte får in information om nyckeltalen från de egna förvaltningarna. Ytterligare en anledning till att kommunerna inte lämnar in statistik till SEkom är resursbrist. Det är mycket administrativt arbete för att sammanställa alla 12 nyckeltal. 

         

    Majoriteten av de intervjuade kommunerna tycker inte att nyckeltalen skall omarbetas. Två av de intervjuade tyckte att det skulle vara intressant med enkäter till invånarna i kommunerna för att höra deras syn på miljöfrågor.

     

    En djupintervju genomfördes även med två av ekokommunerna för att få en djupare inblick i hur återkoppling av nyckeltalen sker gentemot kommunen.

  • 62.
    Blank, Martina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Annelie, Persson
    University of Gävle, Department of Business Administration and Economics.
    Avskaffandet av revisionsplikten- En förskjutning av revisorernas och redovisningskonsulternas yrkesroll?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vårt syfte med denna uppsats är att undersöka om det kommer att ske en förskjutning mellan redovisningskonsulternas och revisorernas arbetsuppgifter i och med avskaffandet av revisionsplikten.

    Vi har valt en kvalitativ ansats till vår studie, där utgångspunkten främst har varit djupgående intervjuer med revisorer och redovisningskonsulter på Grant Thornton, Öhrlings PricewaterhouseCoopers, mindre revisionsbyrå, mindre redovisningsbyrå samt branschorganisation Svenska redovisningskonsulternas förbund (SRF). 

    Det kommer att ske en förskjutning av båda yrkesrollerna men det är ännu ovisst i vilken grad det kommer att ske.

    Det är i dagsläget oklart vilka alternativ till revision som kommer att komma och en intressant studie skulle vara att göra en liknande undersökning när man vet alternativen till revisionen.

    Denna uppsats bidrar till en ökad förståelse för yrkeskategorierna revisor/redovisningskonsult och deras nuvarande och framtida yrkesroller. Uppsatsen bidrar även till att ge en bild av den framtida konkurrensen och hur byråerna och SRF förbereder sig inför avskaffandet av revisionsplikten.

  • 63.
    Blom, Katarina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Björk, Jennie
    University of Gävle, Department of Business Administration and Economics.
    Kvinnor som brandmän: En studie om jämställdhet på Gästrike Räddningstjänst2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: Preferential treatment and allocation of quotes according to sex are two current concepts due to the increasing demand for equality. One organization that may use preferential treatment is the fire department. This is why we chose it as a starting point for our study. The aim with this essay is to investigate how Gästrike Räddningstjänst can create a more equal organization.

    Method: We have interviewed eight employees and prepared questions for each one. This represents a qualitative method. We have studied literature on the subject to get a theoretical background before the interviews. After the study we analysed the interviews with help from the theory. And finally we drew conclusions from this analysis. This resulted in suggestions that could help Gästrike Räddningstjänst create a more equal organization.

    Result & Conclusions: Equality between the sexes is important but at the same time it is important that the employed women have the right qualities. Measures should be taken to draw women to the profession in order to create a wider selection. One measure that could give a wider selection is positive special treatment. It is important to think about the employees while making a change so that negative attitudes do not affect the process to make the profession more equal. Based on theory we can see that it is important to communicate the aim of the change to reduce resistance from the employees. Change has to be allowed to take time since the organizational culture is strong and has existed for a long time. Due to the strong culture it is necessary to focus on measures that will create a strong but adaptable culture. Management should continually evaluate the process of change to discover possible problems and to highlight progress. Employees can also take part in the evaluation.

    Suggestions for future research: It would be interesting to compare different fire departments in Sweden considering their work with equality between sexes. It would also be interesting to observe the process of recruitment more closely.

    Contribution of the thesis: Our hope is that this essay helps to increase awareness in the important issue of equality.

  • 64.
    Blom, Katarina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Björk, Jennie
    University of Gävle, Department of Business Administration and Economics.
    Lär man sig något på HiG?: Tidigare ekonomstudenter berättar2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Every year 5000 students in Sweden take their bachelor degree in business administration and as many as 650 students attend to the economic education at the University of Gävle. We ourselves study economics at the University of Gävle and are soon ready to take part in the labour market, for us this means mixed feelings of both anticipation and concern. The cause of this concern is partly the fact that we don’t know what is expected of us when we graduate. What have we really learned during our education and what does the employers expect of us? To answer this question we have interviewed former students from the University of Gävle, one man and one woman from the private sector as well as one man and one woman from the public sector. We also interviewed a developer of the labour market in Gävle and different employers.

    The purpose with the essay has been to examine how well the economic education at the University of Gävle answers to the qualification set by the employers.

    Suggestions to improve the economic education appeared during the interviews, such as practical training and behavioural science. From the interviews with employers we learned, to our surprise, that most recruiters pay most attention to the personality. The former students had similar opinions; while the education serves as an essential foundation, it is more or less the personality that the recruiter focuses on when he/she decide whether or not to hire the person. Due to this, it is obvious that the University of Gävle should increase elements of personal development in their economic education.

    We tried to find suitable theories to strengthen or contradict the arguments that appeared to us during the interviews. What we found was theories which included for example recruitment and practical training. Most of these theories matched our empirical results, for example both showed that the personality played an important part for recruiters.

    Improvement such as practical training, more elements of personal development in the courses and behavioural science would prepare students of economics at the University of Gävle better for the labour market. We also think that it would give an important competition advantage against other students of economics in Sweden.

  • 65.
    Blomberg, Heli
    University of Gävle, Department of Business Administration and Economics.
    Starting business operations abroad: MBA-thesis in marketing2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    This thesis is conducted for Monitor Industriutveckling AB. The company grows fast and is ready to consider the expansion of its business abroad. The details how to pro-ceed with the expansion are yet to be set. The purpose of this work is to examine dif-ferent options to aid the company management select the most meaningful way to proceed.

    The analytical framework used consists of three well-known business theories. There are the New Capabilities analysis, the PEST analysis and finally the five forces model. Robert Grant’s New Capabilities analysis shows that especially the strategic alliances capability could be an interesting new capability and a way to grow for Monitor. The PEST-analysis proves that Finland can offer good opportunities for Monitor’s type of company because the country itself is very IT-oriented and political and economical as well as social forces can support Monitor’s business. Finland can also be a gateway to eastern-European countries. Finally we have Michael Porter’s five forces model. Monitor has lots of potential customers in Finland. There is a substantial amount of small and medium-sized companies in the manufacturing industry. Taxes and legisla-tion will not be a problem when entering Finland, as they are similar compared to Sweden. There are no big cultural differences between Finland and Sweden. These countries even share the same language, Swedish, which is a quite unique advantage.

    I have collected the empirical data of this thesis mostly by personal interviews. Here I show that Monitor’s current customers in Finland would prefer to see their supplier present in the same country. They would also appreciate Finnish-speaking personnel and support. I have also interviewed business specialists. According to them, Monitor would easily adapt to the Finnish business culture and make its product successful. The right attitude in Finnish business environment would just boost Monitor’s suc-cess. The strength of the Monitor product is its user-friendliness. The weakness and at the same time its opportunity is that the company grows very fast. When a company grows it must be ready to make big decisions and choose where to go and at the same time be there to support each and every present customer.

    The conclusion is that Monitor has good possibilities to become a successful company in Finland. From a marketing point of view, Monitor should invest in marketing ac-tions and make itself known and seen among its target group. The recommended way to enter Finland would be to find a good distributor for Monitor’s product. This entry method would be the one with the smallest risk and it is also probably the quickest way to proceed. I recommend Monitor to choose a distributor that can complete its product-palette with Monitor.

  • 66.
    Blomqvist, Peter
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Gelin, Johan
    University of Gävle, Department of Business Administration and Economics.
    Utveckling och framtid för fastighetsmäklarnas tidningsannonser2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Vår tanke med uppsatsen var att undersöka hur tidningsannonsen utvecklats inom fastighetsmäklarbranschen de senaste åren, samt att försöka se trender för mäklarnas annonsering i dagspress. Dessutom ville vi undersöka vilken roll varumärkesuppbyggnad kan ha i framtida tidningsannonsering i en bransch där internet spelar en allt större roll. Avgränsning görs till Uppsalaområdet.

    Metod: Genom ett hermeneutiskt synsätt har vi insamlat våra primärdata från fyra kvalitativa intervjuer med branschaktiva, dels fastighetsmäklare och dels en tidningsrepresentant. Våra sekundärdata har vi inhämtat från tidningsartiklar, tidigare uppsatser inom ämnesområdet samt facklitteratur. Efter utförda intervjuer har dessa sammanställts och vi har jämfört resultaten av dessa med vårt teoriunderlag.

    Resultat och slutsats: Våra intervjuer visade att profilering var det enda egentliga syftet med tidningsannonsen idag. Den aktiva köparen använder redan internet som verktyg i jakten efter sin nya bostad. Även om flertalet av de tryckta annonserna används för att exponera de objekt mäklaren för tillfället förmedlar, menade de intervjuade att annonsernas funktion är att locka till sig nya säljkunder. Denna utveckling kommer med stor sannolikhet att accelerera i takt med att allt fler fastighetsmäklarföretag inser vikten av ett starkt varumärke.

    Förslag till fortsatt forskning: Framtidens mäklarannons är varumärkesbyggande, men hur bör dessa utformas och placeras för att på bästa sätt stärka varumärket? Vi har i vår uppsats också berört datorstödda kunddatabaser, CRM. Det vore intressant att se en studie som avhandlar hur fastighetsmäklare bör utnyttja den nya tekniken. Enligt mäklarna letar köparna efter sina bostäder via internet. Det vore dock intressant med en kvantitativ studie som kartlägger på vilket sätt köparna verkligen letar efter bostäder.

    Uppsatsens bidrag: Vi tycker oss ha klarlagt att mäklarnas tidningsannonsering står under förändring. Det enskilda varumärket och företagens unika styrkor kommer framhävas alltmer, då bostadsannonseringen successivt flyttas till internet.

  • 67.
    Blomqvist, Thomas
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Nilsson, Per
    University of Gävle, Department of Business Administration and Economics.
    Tjänstekvalitet ur ett kund- och medarbetarperspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Purpose: The underlying idea of our paper is to highlight service quality from a customer and employee perspective. We wanted to explore employees perceptions of their own company's services and consumers perceptions and expectations of the company's services. Another aspect being investigated is how the length of the customer relation affects the customer perceived service quality.

    Method: Both secondary and primary data has been used in the paper. We have undertaken a literature review to seek knowledge in the field of services and service quality. Thereafter, we carried out a feasibility study where we interviewed existing customers to the company and finally we made a quantitative study. The results were then analyzed and compared against theories in the service quality area so that we could  find answers to our questions.

    Results & conclusion: Employees perception of the service quality of their own company  agreed more or less with customers perception. However the company does not fully succeed in meeting customers' expectations for service quality. We noted that there are major differences in customers perceptions of service quality depending on the length of the relation with the company and category belonging.

     Proposal for further research: It would be interesting to examine the company's service recovery process, both from a customer and employee perspective, trough a qualitative study. We would also think it should be exciting to explore whether there is any correlation between the customer perceived quality and loyalty or profitability. The contribution of this paper: This paper highlight service quality not only from a customer perspective but also from an employee perspective. It´s also shows how the length of the relation affects the perceived service quality.

  • 68.
    Boglind, Martin
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Espås, Rikard
    University of Gävle, Department of Business Administration and Economics.
    Dagligvaruhandelns strukturomvandling i Gävleregionen (A-region 56)2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Syfte: Uppsatsens syfte är att beskriva dagligvaruhandelns lokalisering och strukturomvandling i Gävleregionen (A-region 56). Att studera dagligvaruhandeln ger en bild av samhällsförändringen över tiden och en föraning av framtida tendenser.

    Metod: Undersökningen genomfördes med hjälp av data tillhandahållet av Handelns utredningsinstitut (HUI). Dagligvarubutikernas lokalisering visas i geografiska kartor och de olika butikstypernas marknadsandelar studeras för att belysa strukturomvandlingen.

    Resultat & slutsats: Det presenterade resultatet visar ett allt glesare butiksnät med färre och större enheter.

    Förslag till fortsatt forskning: Uppsatsen begränsas till att endast undersöka dagligvaruhandelns lokalisering och strukturomvandlingen i Gävleregionen (A-region 56). En liknande studie över ett större geografiskt område skulle ge en än bättre bild över dagligvaruhandelns utveckling.

    Uppsatsens bidrag: Uppsatsen kan med fördel studeras av intressenter inom samhällsplanering, fastighetsekonomi och handel.

  • 69.
    Bohari, Firdaus
    University of Gävle, Department of Business Administration and Economics.
    Innebörden av samarbetet mellan bank och försäkringsbolag2007Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 70.
    Bohman, Marie
    University of Gävle, Department of Business Administration and Economics.
    Om det förbjudna och skambelagda på svenska arbetsplatser: Nej, lite gruff men inget vi kan kalla mobbning2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this essay is to increase the understanding of actions we can take when we encounter bullying, and, how we can uncover the fact that bullying is occurring in the workplace. I want to improve the understanding of what constitutes bullying from the management's perspective both in respect to a victim and a perpetrator. My research has a primary & a secondary goal.

  • 71.
    Bonnevier, Maria
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Backström, Maria
    University of Gävle, Department of Business Administration and Economics.
    Den nya regleringen av Goodwill - dess påverkan på företagen2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary.

  • 72.
    Borbos, Carolina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Wedin, Nadja
    University of Gävle, Department of Business Administration and Economics.
    Konkurrensbeteenden på hälsomarknaden i Gävle2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Health and exercise are issues that more and more people have become aware of. Today the impact of exercise on our health has been documented scientifically – regular physical activities improve our health and leads to an increased wellbeing. The companies have also acknowledged this, for example by introducing a so called exercise subvention.

    A competition analysis of health companies (organizations, associations) in the Gävle area is a topic that we consider timely. This topic is also of current interest as the University of Gävle is introducing the health profile “Health promoting working life”, which is one of the research profiles that the University of Gävle will be developing within three to five years. This health profile will include research and education focused on different health aspects in the working life.

    The aim of our study is to describe and analyze what the competitive situation is like for four health companies on the Gävle market. We will conduct a competitive analysis based on the conditions of the market.

    We will use qualitative data to go over what the competitive situation looks like. This will be conducted by interviews with the different companies. For secondary data we have used various literature within the subject of marketing.

    Vi kommer med hjälp av kvalitativ data undersöka hur konkurrenssituationen ser ut. Detta kommer vi att göra genom intervjuer med de olika företagen. Angående sekundärdata har vi använts oss av olika böcker inom ämnet marknadsföring.

    The organizations that we have chosen for our competition analysis are World Class, Korpen, Friskis&Svettis and Valbo Sportcentrum. Our comparison of the different companies will be based on the marketing mix. In the latter part of the study we are going to analyze the companies using Porter’s model about the components of competition analysis as well as the marketing mix.

    The result that we have reached from this study was that the companies share some similarities but also have a number of differences as regards their marketing and the different components that leads to a successful company. We are of the opinion that the companies should focus their marketing on emphasising their unique selections, in comparison with the other companies.

    This study can not, however, be said to represent all health companies in the Gävle area, as we have only chosen four of them.

    Finally, the conclusions that we have come to, once empiricism, theory and analysis have all been put together, are described. Furthermore, we have answered our queries, tried to give tangible proposals, and accounted for our own thoughts and reflections.

  • 73.
    Boström, Eva
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Stalsky, Piotr
    University of Gävle, Department of Business Administration and Economics.
    Kommunala näringslivsåtgärder hur arbetar kommunerna Hofors och Söderhamn för att främja lokalt näringsliv?2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Savings will have to be viewed as the single biggest reason for companies leaving Sweden to foreign countries. Most times it is a move to a low cost country with a better geographical location than Sweden where they are closer to emerging markets. Companies’ leaving is a problem which has affected all of Sweden and it is clear that it will take a lot of effort to create but also to keep the existing jobs not the least when it comes to the local businesses. The purpose of our essay has been to research this, which is what the municipalities do to further local commerce. The choice of municipalities came down to where we are from, the municipalities of Hofors and Söderhamn, in the county of Gävleborg. In addition to describing how the local businesses are organized we have chosen to do comparisons between these to identify differences, similarities, problems and possibilities. The scope of this essay has partly been narrowed in the choice of municipalities and partly in only studying and describing the measures taken when it comes to local commerce. The material for this essay has been collected from several different sources but most importantly from the interviews that we have conducted with selected people in charge of commerce within the municipalities. When it comes to the organization within the local business we have found that it is similar in both municipalities, structured according to the so called X3-model. This model consists of three participants working together: the municipality, ALMI Business Partner, and the county of Gävleborg. One difference between the municipalities is the financial association Entré Hofors, which cooperates with the municipality in Hofors. Both Hofors and Söderhamn have been and still is dependant on large corporations but lately the focus has been on smaller companies. The biggest company in Hofors, Ovako has around 1500 employees. This is almost as many jobs as Söderhamn has lost recently with the closing of the airbase F15 and Emerson Energy Systems leaving. A big problem for Söderhamn is the high rate of unemployment. We have found that for Hofors it is the location of the train station, which is outside the center of town, and it will cost a great deal to make it possible to commute. When it comes to possibilities Hofors has started an interesting project which will offer the public authorities and other organizations a way to fight spam and viruses in their computers, which is an increasing problem. Söderhamn’s strength is first and foremost in it’s location, close to the ocean and access to highway which eases transportation. Finally, when it comes to measures taken by the municipalities to further local commerce we think the most important thing is good transportation in combination with good housing, childcare and schools. This is what both municipalities have chosen to focus on and hopefully will continue to focus on and in doing so attract new businesses and with that increase the employment rate and the growth of the municipality.

  • 74.
    Bracamonte, Nathalie
    University of Gävle, Department of Business Administration and Economics.
    Problem och svårigheter för svenska nystartade småföretag: en studie av småföretag i Umeå2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats görs på uppdrag av EntreprenörCentrum i Umeå i syfte att belysa problem och svårigheter ett svenskt nystartat småföretag stöter på det första verksamhetsåret samt att ge förslag på åtgärder som underlättar för småföretagaren. Företagen som har valts som studieobjekt till denna uppsats är relativt nystartade småföretag i Umeå kommun.

     

    Informationsinsamlingen baseras på en kvalitativ undersökning i form av intervjuer med företagarna i de valda företagen. Annan typ av information erhålls från bl.a. kurslitteratur, rapporter och avhandlingar.

     

    Att det i Sverige har varit de stora företagen som dominerat den svenska marknaden och därmed bidragit med den ekonomiska utvecklingen har lett till att dagens entreprenörskap i form av småföretagande länge har missgynnats med till exempel tunga skatter, finansieringsanskaffning och besvärlig byråkrati. Senare studier visar att det idag är det småföretagen som står för den ekonomiska utvecklingen i Sverige. Samtidigt visar andra studier att den entreprenöriella aktiviteten i Sverige är låg i jämförelse med andra länder. Eftersom en tredjedel av nystartade företag går i konkurs under det första verksamhetsåret är det viktigt att ta reda på omständigheter som företagare upplever som problematiska eller svåra att hantera och som kan leda till konkurs.

     

    Upplevda problem som identifieras bland företagarna är svårigheter med att skaffa kunder, dålig likviditet i företaget, att konkurrera med andra företag inom samma bransch, att betala höga skatteavgifter, att få finansieringskapital, legitimitetsproblem och identifieringsproblem som företagare.

     

    De slutsatser som kan dras från studien är att de flesta av småföretagarnas upplevda problem kan anslutas till bristande affärsplanering. Andra upplevda problem beror på den udda och riskfyllda traditionella bilden av entreprenörskap, företagande och företagare som råder i Sverige samt den ekonomiska politiken och ekonomiska institutioner som upplevs som hämmande för entreprenörskap.

     

    De rekommendationer som föreslås för att underlätta för småföretagare, sett utifrån de upplevda problemen, är man ska öka medvetenheten hos blivande företagare om innebörden av eget företagande och betydelsen av en affärsplan. Fler organisationer som förmedlar finansiering till nystartade småföretag med exempelvis rabatterade lån och finansiering av eget kapital behövs. Banker kan erbjuda tjänster och rådgivning som hjälper företagaren att göra sig attraktiva för externa intressenter eller med andra ord, att sälja sitt projekt. Banker kan också erbjuda tjänster som förespråkar ”spara för att öppna eget” med förmånlig ränta och som hjälper kunden med ett tidsupplägg. Förutom bankerna kan andra organisationer agera som ett slags garant som säkerställer att de tjänster som små företag erbjuder håller måttet och att de utförs på ett professionellt sätt. Detta kan bidra till ökad prestige för mindre företag.

  • 75.
    Bracamonte, Nathalie
    University of Gävle, Department of Business Administration and Economics.
    Sjukfrånvaro i tjänsteföretag dess orsaker och konsekvenser2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att belysa orsaker till sjukfrånvaro i små städföretag samt belysa de konsekvenser som sjukfrånvaron ger företaget.

    För uppsatsens utgångspunkt har aktörssynsättet använts, vars syfte är att förstå verkligheten och problemet utifrån aktörernas perspektiv. Som angreppssätt har jag använt mig av den analytiska deduktionen eftersom jag har utgått från teori till empiri i uppsatsens genomförande. Data har samlats in enligt den kvalitativa datainsamlingsmetoden i form av intervjuer med respondenterna på respektive företag för att få bättre inblick i problemområdet och se problemet utifrån respondenternas perspektiv.

    Studiens resultat visar att den höga sjukfrånvaronivån i företag kan till viss del kopplas till de anställdas anställningsform och könsfördelningen. Ju fler kvinnliga anställda och heltidsanställda desto högre är sjukfrånvaronivån i företag.

    Utifrån svaren på intervjuerna kan man se en koppling mellan företag med hög sjukfrånvaro och anställda som bara är kvinnor samt heltidsanställda. Det vore därför intressant att göra övergripande studier om hur stark denna koppling är, vad det beror på och i vilken grad kan det påverka företagets lönsamhet.

    Denna uppsats kan bidra till att ge både arbetsgivare, anställda och andra intressenter djupare kunskap om sjukfrånvaro i företag, hur den uppstår och vilka konsekvenser för både företag och anställda den har.

  • 76.
    Brandt, Lina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Ramsell, David
    University of Gävle, Department of Business Administration and Economics.
    Thunér, Robert
    University of Gävle, Department of Business Administration and Economics.
    Implementering av etiska riktlinjer: hur bör arbetet utformas?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att studera hur ett företags etiska riktlinjer implementeras i den dagliga verksamheten samt belysa ledningens roll i denna process.

    Metod: Vår uppsats bygger på en kvalitativ fallstudie av försäkringsbolaget If. Vi har även intervjuat Ledarna – Sveriges chefsorganisation. Vår teori har inhämtats från litteratur och vetenskapliga artiklar som belyser implementering av etiska riktlinjer ur olika vinklar. Vid uppsatsens genomförande har det hermeneutiska synsättet använts. Resultatet bygger på de två utförda intervjuerna med If och Ledarna. I analysen jämförs den empiriska studien med det teoretiska materialet, som sedan leder till uppsatsens slutsatser.

    Resultat & slutsats: Vår uppsats visar att det behövs olika former av stöd vid implementeringen av de etiska riktlinjerna. Litteraturen fokuserar mer på formella stöd än den verklighet vi har undersökt. Ledningens och chefernas engagemang och intresse har stor betydelse för implementeringsarbetets resultat. Det är även viktigt att cheferna föregår med gott exempel och agerar efter organisationens uttalade riktlinjer och värderingar. Personer från alla företagets nivåer bör involveras vid framtagandet av de etiska riktlinjerna, vilket inte är vanligt i verkligheten.

    Förslag till fortsatt forskning: Vår uppsats behandlar implementering av etiska riktlinjer samt ledningens roll i detta arbete. Vi tycker att det vore intressant att även undersöka hur medarbetarna ser på implementeringsarbetet och hur det bör utformas.

    Uppsatsens bidrag: Vår förhoppning med denna studie är att öka medvetenheten runt etiska riktlinjer och hur dessa implementeras i den dagliga verksamheten. Vi hoppas att många tar del av vår studie och att de som läser uppsatsen får en fördjupad kunskap och blir inspirerade att fortsätta forska inom detta ämne. Vi tror att etiska riktlinjer och implementeringsarbete kommer bli allt vanligare i framtiden och anser därför att denna uppsats kan bidra med intressant och värdefull kunskap inom detta område.

  • 77.
    Brandt, Robert
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Karlsson, Peter
    University of Gävle, Department of Business Administration and Economics.
    Ompositionering; en fallstudie av Norrvidden Fastigheter AB2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: On today´s market it´s important to find a position that is sustainable over time. To position a product or a brand in the mind of the consumers in a clear way is crucial. If a company is unsatisfied with their position, they can choose, or might be forced to, reposition the brand.

    In this paper we have been studying how the real estate company Norrvidden is repositioning two of their brands, Flanör in Gävle and In: in Sundsvall. The purpose of this study is to explore when and why a company needs to reposition their brand or product, also what this process can look like. The main questions in this paper are:

    - Why does a company reposition their brand?

    - What strategies can be used to reposition the brand?

    - What can a reposition process look like?

    Method: We have used a case study which is based on the empirical information. To collect data we have interviewed two people at Norrvidden Fastigheter AB, Maria Davidson and Jan-Åke Eriksson. Before the interviews we gathered relevant theories and models which the questions is based on.

    We have compared the empirical information with the theories and models to find possible connections and illuminate interesting observations. We present our thoughts concerning this in the final chapter; analyze and discussion.

    Suggestions for future research:

    Organization, leadership and the decision making process is not what we have been focusing on in this paper. We believe that this is something that varies between different companies and we suggest that future research within this subject would be interesting.

    Results: Norrvidden saw the reposition of their brands as the only way to be able to compete on the market. Flanör was old fashioned and in need of renovation. In Sundsvall, Norrvidden brought two separate gallerias together and felt they had to come up with a new brand to fit the concept.

    In Flanörs case the positioning strategy is to reinforce their position on the market by creating a modern and fashionable galleria. The strategy for In: is to find a new position on the market.

  • 78.
    Brodin, Emelie
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Nyberg, Carolin
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Från observation till förändring: en studie av Intersport i Falun city2010Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [sv]

    Syftet med studien är att genom en deltagande observation på Intersport i Falun City skapa förståelse för vilka faktorer som leder till att omsättningen hämmas. Vi har kommit fram till att det är kommunikationen och samarbetet som är de mest betydande faktorerna som påverkar omsättningen i butiken. Kundfokus och kunskap har även de en betydande roll men vi tror inte att den är lika stor. Vi anser att om kommunikation och samarbete förbättras kan personalen tillsammans behandla de problem som dyker upp och kundfokus och kunskapen följer med.

  • 79.
    Brunåker, Svante
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Efterskalv: företagsekonomiska bidrag presenterade på NFF konferens i Reykjavik 20032003Report (Other academic)
  • 80.
    Brunåker, Svante
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Kurvinen, Jaana
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Intrapreneurship, local initiatives in organizational change processes2006In: Leadership & Organization Development Journal, ISSN 0143-7739, E-ISSN 1472-5347, Vol. 27, no 2, p. 118-132Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper has its focus on local initiatives in developing the work organization. Local initiatives describe how shop floor workers and middle managers initiate organizational change by developing ideas emerging in the daily operations. The purpose of this article is to elaborate on how and why such local initiatives emerge and develop.

    Design/methodology/approach – The paper combines theories about entrepreneurship and organizational change as a framework to understand local initiatives. Local initiatives contribute to the understanding of organizational change processes by emphasizing not only the voice of the managerial discourse but also the voice of local actors. The empirical findings are based on interviews in a paper pulp plant.

    Findings – Local initiatives are a way for shop floor workers and middle managers to translate work procedures into something that makes sense in their own context of daily operations. The intrapreneur acts not as a change agent for someone else's intentions but as a self appointed actor who initiates and drives the process of creating unequivocal interpretations of equivocal events.

    Research limitations/implications – The findings are based on a single case study.

    Practical implications – The paper stresses the importance for managers to find ways to deal with local initiatives. Generating and collecting ideas is the easy part, the challenge is to do something with the ideas received.

    Originality/value – A model is suggested that describes four different approaches to organizational change.

  • 81.
    Brunåker, Svante
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Nyström, Harry
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Using local initiatives to influence corporate entrepreunership: the role of the plant manager2005In: Trading Wor(l)ds: rapport från RENT en forskningskonferens, Gävle: Högskolan i Gävle , 2005, p. 30-36Conference paper (Other academic)
  • 82.
    Brunåker, Svante
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Vilhelmson, Pär
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Delaktighet i förändring: attityder till förändring i arbetsorganisationen hos operatörer i massaindustrin2003In: Efterskalv: företagsekonomiska bidrag presenterade på NFF konferens i Reykjavik 2003, 2003Conference paper (Other academic)
  • 83.
    Brunåker, Svante
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Vilhelmson, Pär
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Tre perspektiv på delaktighet i förändring2006In: Nordiske organisasjonsstudier, ISSN 1501-8237, Vol. 8, no 4, p. 91-112Article in journal (Refereed)
  • 84.
    Bunne, Tobias
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Iversen, Per
    University of Gävle, Department of Business Administration and Economics.
    Avspecialisering som framgångskoncept för jämnare arbetsfördelning?2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    The application of the LSS law and how the public organization (Municipality of Hudiksvall) later had to reform their organization to fit the new demands is the foundation to this master's thesis. An internal evaluation was performed due to this reorganisation process within the social care department (LSS unit). The aim was to investigate and evaluate if the reorganization resulted in a better working environment and if the work load (distribution of work) became more evenly divided between the different unit managing directors. The primary empirical information to this master's thesis is collected from that evaluation report. The main aim of this master’s thesis is to answer if the organisational choice between specialised or de-specialised working tasks has an effect (experienced and measured) on the level of stress among the unit managing directors. We have found that it is a question about moral stress rather than a question about stressed managing directors in general. In this thesis the definition of “moral stress” is the discrepancy between one persons ethical properties and the actions that person have to take due to appointed level of power and the responsibility that follows with this power. Our main recommendation is to find an organisational structure based on the premises of the LSS-law while at the same time attending to the problems of the more and more difficult working situation amongst the employees. This can be achieved by gaining approval for a new prioritizing order form the politicians, the clients, and the employees. Such a reformation process (Sw “omnormeringsprocess”) would imply less moral stress. If the managing directors have a basic employment as a generalist the working tasks will be more evenly divided amongst the employees. Teams of 5-7 employees that encompasses specially qualified generalist and that meets on a regular basis is essential to relieve pressure from colleagues. This is essential to be able to make the most out of the special knowledge of the directors. In the extension of this change the assistants should be included in the existing substitutes-pool and each assistant’s special competence should be clarified.

  • 85.
    Burman, Sophia
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Elfsberg, Joa
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Bruksanvisning eller Screw it do it: Elitkortet när dröm ska bli verklighet2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Girls generally have poorer economic conditions in sports, in comparison with boys, something we have experienced ourselves since we’ve been active in high level for a long time. Angelica Lorsell told us about a business idea, which could benefit the elite athlete girls. The idea is to convey a membership card, "Elitkortet", where different partners offering targeted discounts that would make life easier for elite athlete girls. Angelica wished for comments and helps to successfully implement this concept. Our purpose in this essay is to make the dream of starting a business activity Elitkortet and what is required of us as entrepreneurs to make this come true. The literature describes certain traits that an entrepreneur should have in order to succeed, performance requirements, risk appetite and control needs. It’s important to write down the business concept to help set goals to strive for. If the entrepreneur has previous experience in the industry the new company will work within and it counts as a big advantage. There is no necessity to have a new product, by developing an "old" product or aiming a new target group you can succeed anyways. We started with various theories about business plans and have decided to create our own, Elitkortet business plan, which includes; business idea, product, manufacturing and technology, marketing plan, financing and financial spreadsheets, owners and organization, and risk analysis. In our empirical study we have gathered information about a possible start-up of the Elitkortet, and drafted a business plan for the Elitkortet. We have sought the information over the Internet, telephone, email, interviews, and went to counselling and on a start-up your own business course. To get a better picture about entrepreneurship, we have chosen to interview two entrepreneurs who started their businesses under different conditions. We’ve also described our feelings generated in the meetings with various instances and the people we’ve met. We have found that we could make our dream come true and start our company today. It is possible, both technically and organizationally, however, we don’t know if we are sufficiently risk-prone and willing to spend the time and effort required of us.

  • 86.
    Bylund, Anna
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Pettersson, Jennie
    University of Gävle, Department of Business Administration and Economics.
    Premiepensionen: ger ett aktivt val en högre pension?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this thesis is to compare if being an active premium pension saver give rise to higher future payments, than keeping the capital in the Premium Savings Fund.

    This essay has a deductive approach, as we started to study financial theories. It also has a quantitative research, since our calculations are called statistical data, which are composed of these financial theories. Previous studies and calculations are used to prove our essay.

    The best investment strategy with the highest future payments, regarding risk preferences, turned out to be the active choice. All the choices an active premium pension saver can make by choose one of our different portfolios, has proved higher future payments, than The Premium Pension Fund. Further, the Premium Savings Fund is one of alternatives which have a lower return, regarding to the high level of risk.

    It would be interesting to remake this study, when the new funds "generationsfonderna" has been introduced, and to see if this alternative leads to higher future payments.

    This study contributes, through substantial examples, what some other writers already have done. A non-active premium pension saver gets lower future payments then the active savers.

  • 87.
    Bystedt, Anna Marie
    University of Gävle, Department of Business Administration and Economics.
    Hur organiseras en rehabilitering och vem har ansvaret?2008Independent thesis Basic level (degree of Bachelor), 15 points / 22,5 hpStudent thesis
    Abstract [en]

    How can a rehabilitation be organized and who has the responsibility?

    Rehabilitation is a collection of all actions of medical, psychologic, sociological and other kinds of working life positions which will help unhealted and harmed people to bring back their best possible functional capacity and condition for at normal life.

  • 88.
    Bäckström, Andreas
    University of Gävle, Department of Business Administration and Economics.
    Avvikande metodik kring problembostadsområde2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim

    This assignment takes its starting point in the problem related residential area of Fisksätra and the real estate company Stena Fastigheter ABs work to reduce segregation, crime, rental vacancy, movement and the large number of household with social/financial problems. This work is important because of the costs, both financial and human, surrounding it. Costs that affect the real estate company as well the entire society. The purpose of this assignment is to concisely describe what the literature and Stena Fastigheter AB does to make a problem related residential area better. And to examine if any simi¬larities exists, if the literature and the companies procedure differ from one another and if they have anything to learn from each other.

    Method

    To reach a result I have used a qualitative method with literature studies, interviews and observations.

    Result & Conclusion

    I have partly found that both literature and the real estate company describe same conditions that they believe are important to work with. But there is also a difference which mainly is about the literatures insufficient ideas about how you implement a change factor/model, how it genera¬lizes and doesn’t take in fact different ethnical ideas. The company in the other hand doesn’t work with all of the ideas that the literature means are important areas. There are also areas that I prove to be important but both sides have not recognized. These are co-operation, communi¬cation, support/rooting of commitment and knowledge, media contacts, internal- and external marketing, analysis and follow-up with better and more effective connections with other organizations.

    Suggestions for future research

    •How shall/can a real estate company use the power behind media and PR to market and wash away a bad reputation from a residential area? A good start could be Grönroos ”Modell över kundupplevd kvalité”.

    •How do the management change and support the organization so it fits with the improvement work and change in the residential area? The approach could start from the books ”Marknadsföring i tjänsteekonomin” and ”Kundnära organisation och serviceutveckling i bostadsföretag”.

    •How do you optimize the real estate companies co-operation with other organizations and how can they contribute to one another to create synergy effects?

    Contribution of the thesis

    This assignment contributes to create a deeper understanding of the problems around the real estate literatures often stiff reality, compared to the dynamical changeful empirical reality. It illustrates differences and simi¬larities of how literature/companies consider working with a problem related residential area, along with missed ideas/work about improvements. Naturally I also have hopes of that this assignment shall make contribute to companies and other authors in there work, and that they will use it as an extra push to solve the problems in problem related residential areas.

  • 89.
    Börjesson, Fredrik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Karlsson, Stefan
    University of Gävle, Department of Business Administration and Economics.
    Är det en bra strategi att investera i företag som offentliggör återköpsprogram?: En Eventstudie av Stockholmsbörsen 2000-20062007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Since the year of 2000 it has been legal for companies in Sweden to repurchases their own stocks. The purpose of this study is to examine if it has been possible to make a positive abnormal return in Stockholmsbörsen by buying stocks in companies that has announced a buyback program. Our study includes 59 companies that have accomplished a buyback program throw the years of 2000 to 2006. To calculate the abnormal return we use the BHAR method with Affärsvärldens generalindex and branchindex as benchmarks. The result shows a significant positive abnormal return of 23,56 percent the first 12 month after the announcement with Affärsvärldens generalindex as benchmark. When the branchindex is used as benchmark the result shows a positive abnormal return of 10,96 percent under the first 12 month. Furthermore we consider that our result support the Underreactionhypothesis because the positive abnormal return has a tendency to grow exponential.

  • 90.
    Cardholm, Lucas
    University of Gävle, Department of Business Administration and Economics.
    Adding value to business performance through cost benefit analyses of information security investments: MBA-thesis in marketing2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The purpose of this thesis is to present an approach for good practice with regards to using cost benefit analysis (CBA) as a value-adding activity in the information security investment process for large enterprises. The approach is supported by empirical data.

    From a MIO model perspective, this report is focused on the phase of strategic choices regarding organization, i.e. trying to find optimal investments for efficient operations. To assess, improve and monitor the operational effectiveness and management’s internal control environment is essential in today’s business execution. Executive management and boards are increasingly looking for an information security governance framework that encompasses information technology and information security: a single framework through which all information assets and activities within the organisation can be governed, to provide the optimum capability for meeting the organisation’s objectives, in terms of functionality and security.

    The investment decision is one of the most visible and controversial key decisions in an enterprise. Some projects are approved, others are bounced, and the rest enter the organisational equivalent of suspended animation with the dreaded request from the decision makers to “redo the business case” or “provide more information.”

    The concept of cost benefit analyses of information security helps management to make decisions on which initiatives to fund with how much, as there needs to be an approach for measuring and comparing different alternatives and how they meet business objectives of the enterprise. Non-financial metrics are identified using different approaches: governance effectiveness, risk analysis, business case analysis or game theory. The financial performance metrics are driven by the main value disciplines of an enterprise. These lead to the use of formulas enabling the measurement of asset utilisation, profit or growth: ROI (ROIC), NPV, IRR (MIRR), FCF, DCF, Payback Period, TCO, TBO, EVA, and ROSI.

    The author shows research in the field of good corporate governance and the investment approval process, as well as case studies from two multinational enterprises. The case from Motorola demonstrates how IT governance principles are equally applicable to information security governance, while the case from Ericsson demonstrates how an information security investment decision can be supported by performing a cost benefit analysis using traditional marketing approaches of business case analysis (BCA) and standard financial calculations.

    The suggested good practice presented in this thesis is summarised in four steps:

    1. Understand main rationale for the security investment

    2. Identify stakeholders and strategic goals

    3. Perform Cost Benefit Analysis (non-financial and financial performance metrics)

    4. Validate that the results are relevant to stakeholders and strategic goals

    DISCLAIMER

    This report is intended for academic training only and should not be used for any other purposes. The contents are not to be considered legal or otherwise professional advice. No liability is taken, whatsoever, by the author.

  • 91.
    Carlsson, Camilla
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Jonsson, Linnea
    University of Gävle, Department of Business Administration and Economics.
    Förenklad revision av mikroföretag?: En kvalitativ studie sedd ur fyra revisorers perspektiv2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG’s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.

    Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit. However, there is a statement about how RS should be adjusted to small corporations. Still, there are no apparent simplifications that may lower the cost of the audit.

    Problem statement: We believe, with support from previous research, that there will be a demand from micro companies to audit. However, the auditing standards are not adapted to micro companies. This is why we’ve chosen to investigate what four accountants feel about the duty and an eventual simplification of the present audit process for micro companies.

    Purpose: The purpose of this study is to investigate four accountants opinion on the abolishment of audit reporting duty and an eventual simplification of the present audit process of micro companies.

    Method: We have used an inductive research approach and a qualitative approach to the investigation. We have used four interviews with accountants to launch the study.

    Conclusion: The common opinion, irrespective of individual definition of the term ”simplification”, is that auditing can be made more cost efficient and adjusted to smaller joint-stock companies. The starting point should be present standards. However, what’s been done so far doesn’t seem to be enough.

  • 92.
    Carlsson, Claes Göran
    University of Gävle, Department of Business Administration and Economics.
    Värdering av fastigheter i allmännyttiga bostadsföretag: Uppsats inom magisterprogram med ämnesbredd med inriktning mot fastighetsförmedling2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Title:

    Valuation of real estate in public housing companies

    Aim:

    According to the IAS 40 listed companies shall establish the true value of their administrative real estates on the balance date. Public housing companies are not listed. Their financial reports are partly governed by other accounting and valuation regulations than those that apply to listed companies. The fundamental question for this thesis is which regulations that apply to the valuation of real estates for public housing companies and how the valuation is described and presented in the annual reports of the companies.

    The purpose of this thesis is to draw attention to certain issues related to the valuation of properties in public housing companies.

    Method:

    The fundamental question for this thesis has made me choose a descriptive and explorative approach where the conditions for generalization are limited. The investigation is aimed in depth rather than mass. It has been given a so called intensive direction. A qualitative method has been used.

    Data has been collected through documents review and by individual open interviews. The interviews have been of a conversational character with intent of being a compliment to the documents review. The document review has been based on public press, regulations from normative authorities and annual reports.

    The selection of objects and source of information in the empirical part has been implemented on the basis of the principal – most suitable for illustrating the fundamental problem.

    Result and Conclusions:

    The investigation has shown that there is a certain amount of ambiguity concerning the norms of accounting and valuation. A present project within the Swedish Accounting Standards Board aims to obtain increased clarity.

    In the study’s empirical part it shall be noted that larger companies carry out a systematic and periodic valuation.

    Information given by smaller company’s does not show that the requirements in laws are fulfilled, concerning portrayed values to true values.

    Suggestions for future research:

    Most company’s lack information concerning examination of presented values compared to real values. This can indicate that many companies could conceal significant means of write downs. Exposure of these would in many cases mean a necessary infusion of capital in order to avoid insolvency. With this in mind, the board and accountants choose to lie low when it comes to the question of valuation.

    Contribution of the thesis:

    The board of directors as well as auditors within small and medium size public housing companies can benefit from studying this paper.

    Key words:

    Public housing, municipal real estate company, real estate, valuation, accounting.

  • 93.
    Cederson, Elias
    University of Gävle, Department of Business Administration and Economics.
    Vilka faktorer påverkar aktiemarknadsutvecklingen? och vilka andra faktorer påverkar enskilda aktiekurser?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Denna uppsats handlar om en kartläggning av faktorer som, enligt författarens uppfattning och erfarenhet, orsakar aktiekursvariationer och påverkar utvecklingen på aktiemarknaden.

    Före kartläggningen av dessa faktorer framhävs vikten av den amerikanska aktiemarknaden och dess influens på världens övriga börser.

    Vidare, struktureras uppsatsen i ett teorikapitel som innehåller två delar med separata kartläggningar av faktorer som påverkar aktiemarknaden i helhet respektive faktorer som orsakar enstaka aktieprisvariationer, och ett empirikapitel som också innehåller olika delar där observationer och undersökningsresultat jämförs med de kartlagda teorierna.

    Faktorerna som tros påverka hela marknadsutvecklingen är styrräntenivån, inflationen, konjunkturläget, oljepriset, krig och terror, tekniska analysen, amerikanska makrostatistiksiffror, politiska beslut, övervärdering och korrektion, psykologiska faktorer, spekulation, osäkerhet samt rapporteringsperioder. Däremot, har mina undersökningsresultat visat att anomalier, det vill säga omtalade och återkommande perioder där aktiemarknaden oförklarligt brukar följa ett visst utvecklingsmönster, inte har den beryktade effekten på börserna.

    Beträffande enstaka aktiekursvariationer, har mina observationer visat att strukturella förändringar i ett företag, blankning i en aktie, rykten, företagsrapporters innehåll, tidningsartiklar samt publicerade rekommendationer och bedömningar från olika källor har alla en verkande effekt på en aktiekursutveckling. Däremot har det konstaterats att aktiens fundamentala värde inte har någon större effekt på investerarnas köp- eller säljbeslut och därmed inte har någon verkan på kursförändringen.

    Under arbetets gång har det även uppdagats ytterligare faktorer som inte har en teoretisk förankring men ändå får en betydande verkan på en aktiekursutveckling. Dessa har belysts i en tredje och separat del i empirikapitlet. Faktorerna är den amerikanska dollarkursen, vinstvarningar eller prognosuppdateringar i företag, stora order, skandaler, vd-uttalanden samt kapitalmarknadsdagar.

    I det fjärde och det sista kapitlet diskuteras och ifrågasätts logiken i marknads- och aktiekursutvecklingen. Även experternas råd till allmänheten och deras ”träffsäkerhet” kritiseras och visas vara otillräcklig. Slutligen visar de empiriska observationerna att, oavsett hur kunnig och erfaren en investerare (eller en expert) är, kan marknaden eller aktiekurserna utvecklas i motsatt riktning till expertens förväntan.

  • 94.
    Chen, Cen
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Li, Xiuting
    University of Gävle, Department of Business Administration and Economics.
    Diversity in the Process of Internationalization: A Case Study on Ericsson2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research on the diversity in the context of internationalization process is rare. Our purpose of this thesis is to conduct a good understanding on diversity of internationalization process in telecommunication industry. Based on Uppsala Internationalization Model (U-Model) of Johanson and Vahlne (1977), we applied a qualitative research method, primary and secondary data collection to perform an empirical study. Afterward we discuss about how organizational diversity, marketing strategy diversity and diversity of core values on Ericsson show up in the process of internationalization. In the conclusion, we put forward our comments on the research problems. Then we also issued a direction on further research.

  • 95.
    Chen, Duoli
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Yu, Minxuan
    University of Gävle, Department of Business Administration and Economics.
    The Importance of People on Delivering Service Quality:   A study in Svenska Handelsbanken of Gävle2009Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Aim: Banks in Sweden appear extend through different distribution channels. The role of branch banking has changed to provide advisory services and sell the banks' products and service which is an approach involves the people interactions. Service employees are associated with the organization service quality and customer satisfaction. A comprehensive human resource strategy thus can help the organization develop a more customer-orientation employee, in order to deliver service quality.  With the help of the human resources strategies wheel (Wilson et al., 2008), how a bank develop people to deliver service quality will be showed, which finally lead to the purpose of this paper - revealing the importance of people on delivering service quality.

    Method: By reading relevant literatures, the theory about service culture and human resource strategy is defined. Svenska Handelsbanken chose to be the research object. Its decentralized organization which focuses on the interplay between strong branches, highly-trained specialists and efficient support functions is useful to this research. Through face-to-face interview with branch managers, a holistic view of the situation in bank will be showed, additionally, detail information can be digging out.

    Result & Conclusions: The human resources strategies used by Handelsbanken is a process generally including hire the right people, provides effective and sufficient training and needed support systems, retain the best people. As a result, this research indicates with the service culture which establishes deeply inside the organization; Handelsbanken realizes the important of people on delivering service quality. And then by choosing the right people, training them, supporting them, and retaining them as a serious of human resources strategies, the service quality is delivered. In addition, the authors find out the relation among service culture, human resources strategies and people work as a triangle, constraining and assisting each other.

    Suggestions for future research: One of the limitations of this thesis is lack of employee perception. Another is hard to find a lot of information about the unique reward system in Handelsbanken - Oktogonen Fundation in English. The document is in Swedish so that the authors only can get general information from the annual report 2008 of the bank. The suggestion for future research is to conduct a study which it includes bank perspective and employee perspective.

    Contribution of the thesis: The contribution of this study is to show how importance of people in service quality delivery by complementing a framework which is integrated service culture and human resource strategies.

  • 96.
    Chen Lindström, Cherry
    University of Gävle, Department of Business Administration and Economics.
    Hur skulle potentiella bostadssäljare välja fastighetsmäklare?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    In this paper I wanted to find out how potential real estate sellers in the area Alfa would select real estate agents and this question was answered through a personal questionnaire. Via the study I have increased the knowledge about future real estate sellers needs and expectations considering real estate mediation within the area of Alfa and gained ideas about how real estate agencies would be able to design their offers so they fit future real estate sellers needs and expectations.

  • 97.
    Chen, Ziyuan
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Hua, Dong
    University of Gävle, Department of Business Administration and Economics.
    Evaluation of impact of organizational culture in workplace: an empirical study of Handelsbanken2008Independent thesis Basic level (degree of Bachelor), 15 points / 22,5 hpStudent thesis
    Abstract [en]

    A well established organization culture is necessary for the success of a company. In this study, we choose Handelsbanken to demonstrate how an international company develops its culture, and find out what are the important characteristics of that culture.

    It was concluded that a successful company must have a well established organization culture, which can not only adapt to different outside environment but also bring solidarities in organizations. Further more, there is no culture is better or worse, there is only the culture that is most appropriate and efficient for the company.

    This thesis demonstrates how an international company develops its culture, therefore, it will be valuable for those who want to create or improve their organization cultures.

  • 98.
    Chen, Ziyuan
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Liao, Zijun
    University of Gävle, Department of Business Administration and Economics.
    The Connection Between External Environment and Internal Strategy: a case study of Scandinavian Airlines System2009Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    A variety of factors are the reasons for adjusting or changing company’s strategy, such as the change of customer demand, company’s internal financial factors, the influence of external environment and so on. This research is to find out the link between the change of external environment and the adjustment of internal strategy. Choose the suspension of one flight in SAS as the case to state this point. Show the strategy change of SAS when they were facing the serious impact of financial crisis.

    SAS as the biggest airline in North Europe it could be a typical firm to investigate this kind of situation. A deep-interview and reading the published reports of SAS are the main data collection approached. Some resources were from the internet because it is real-time news and the reports from the company are published on their website. The interviewee is from the top of the company who is familiar this area and has full experience in international business. The study used lots of theories from different books and journals to integrate the information that we collected to analysis and achieve our final conclusion.

    After analyzed the study it found the SAS used the retrenchment strategy as their new international strategy to reverse the negative situation. The financial crisis affected the customer demand badly not just in China also around the world and forced them to change the strategy. The report ultimate believed there were still a lot of other factors, beside the financial crisis, caused the adjustment of strategy in SAS.

  • 99.
    Claesson, Stefan
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Claesson, Christina
    University of Gävle, Department of Business Administration and Economics.
    Eftersöka, utveckla och vårda: när nyckelkompetensen går på två ben2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: To study how the relation between the employer and the employee influence public sectors possibility to attract, recruit and keep key competence within the organisation.

     

    Method: The study is founded on a qualitative method for collection of data through interviews with personnel attached to "Landstinget Gävleborg"[1]. The material gathered during the interviews has then been brought together and compared with different secondary sources, further on the respondents replies has been analyzed in comparison to applicable literature and thereafter derive our conclusions.

     

    Result & Conclusions: The activity today is all too focused on business ratio and to see what is produced for received tax revenues, and don´t reflect on which implications a ineffective system for developing key competences have. A broader perspective and caring for developing competences in general and key competences in particular will make invest-ments worth while, incompetence are more costly in a variety of perspectives.

     

    Suggestions for future research: Future studies could e.g. look further into how a conceivable development of the exciting system for development of competences could look like in the future. Top management have a large focus on and give the director vast responsibility. What director- and leadership development is conducted and what flaws can be seen, and what could be done to eliminate these flaws and develop the system concerning key competences. What measures regarding competences is conducted and to what cost, and how does this inflict on the organisations opportunity to perform a resource effective activity.

     

    Contribution of the thesis: A successful and well functioning competence development of key competences demands a commitment from the top management which permeate the entire organisation. The directors´ role and how the organisation is structured are important parts if the organisation shall have a successful and efficient competence supply, or not. Supplying competence to an organisation includes all factors that have influence on the process, so for that reason can single areas or matters not be managed separately but be part in a solution as a whole, in a competence supplying process.

    [1] County council, politically elected body representing a number of municipalities regarding issues concerning e.g. health- and medical service, education and social care.

  • 100.
    Colic, Ivana
    University of Gävle, Department of Business Administration and Economics.
    Betydelsen av nätverk i småföretag: en kvalitativ studie av ett byggföretag2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Aim: The purpose of this thesis is to describe and discuss the importance of networking in small companies and how networking helps growth and survival of the company.

     

    Method: The method for collecting data has been qualitative and has been done by personal interviews with the company, and their partners, associated with this thesis. A focus group and observation at the workplace have also been used.

     

    Result and Conclusion: The network is of great importance for a company’s foundation and survival because a single individual always needs to compliment their knowledge and resources with other actors in the company’s surroundings. In the company examined it was found that a close relationship with another company played a major role in the companies’ activity.

     

    Within marketing the company focuses on satisfied customers to spread the word. This type of marketing, word-of-mouth, creates new relationships in the form of new customers, but can also contribute in other ways. A positive word-of-mouth can help the company create relationships with other actors within the network, for example distributors, workforce or partners.

     

    Suggestions for future research: To examine whether a co-operation between small constructions firms necessary to be part off to survive.

     

    Contribution of the thesis: In this thesis the importance of networking in a small construction company has been shown. I have been able to show what the firms relationships within the network looks like and how networking contributes to growth and survival of the firm. I have also been able to show how relationships are formed with customers by positive word-of-mouth. The positive word-of-mouth is the firms’ primary form of marketing and a tool to create new relationships.

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