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  • 601.
    Sundberg, Johan
    University of Gävle, Department of Business Administration and Economics.
    Svensk Kod för bolagsstyrning: Intern kontroll avseende bolagens finansiella rapportering2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why. The reason for this principle is that it enables a much higher level of ambition in the Code than if it would be legislated.

    The Swedish Code for Corporate Governance has introduced much tougher rules on internal control than the existing legislation demands. The Code demands a good internal control without defining what it means. The idea is that the companies themselves are responsible for developing a standard for good internal control. It also includes that the board should sign an annual report about the companies internal control and establish a special internal audit function for evaluating the internal control system.

    The main purpose with this paper is to study the implementation of the Code in Swedish companies concerning the rules on internal control of the financial reporting.

    The paper is limited to the companies listed at OM Stockholmsbörsen former A-list which apply with the Code. Five companies are being interviewed on their work with internal control. All companies at the former A-list are included in the study of the existence of an internal audit function.

    The paper is based on both secondary and primary data, mainly focused on the latter. The secondary data is collected from literature, journals, internet and annual reports from the companies included in the study. Primary data has been collected via e-mail and telephone contacts. One of the interviews was done via telephone and the others through meetings at the companies head offices.

    The study shows that exactly half of the companies have an internal audit function and the existence of the function is strongly related to the ownership structure. Only companies with a wide spread in ownership and nationalized companies has the function.

    There is a great uncertainty about what good internal control means. A suitable solution to apply with the rules in the Code is therefore to use COSO’s definition and recommendations on internal control. The framework also includes guidelines on how to evaluate and improve internal control.

  • 602.
    Sundström, Agneta
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Corporate reassessment of labor, traditional local relationships and CSR's role in legitimizing business2009In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697Article in journal (Other academic)
  • 603.
    Sundström, Agneta
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Globalization, CSR and Business Legitimacy in Local Relationships2009Doctoral thesis, comprehensive summary (Other academic)
  • 604.
    Sundström, Agneta
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Hyder, Akmal S.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    A case of a successful company town: partnership between top management, local government and civil sector institutions2009In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765Article in journal (Other academic)
  • 605.
    Sundström, Agneta
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden.
    Hyder, Akmal S.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Local management response to corporative restructuring: a case study of a company town2008In: Business and Society Review, ISSN 0045-3609, E-ISSN 1467-8594, Vol. 113, no 3, p. 375-402Article in journal (Refereed)
    Abstract [en]

    This is a case study of top management in a Swedish pulp industry at Skutskär. After decades of proactive response to change, starting in 1976 the pulp industry experienced a rapid and significant restructuring. In 1992, and after a prolonged hold on local investments, came a large-scale investment with major labor reductions, which created a local crisis. The aim of this study is to analyze how top managers of a local business plant perceive and explain their citizenship relationship to the community of the company town during a transition period from 1976 to 2007. Our study shows that too much reliance on top management cost reduction requirements and not caring, or underscoring, local social concerns created gaps and local stakeholder distrust. We discuss how prolonged distrust of the company to bear social responsibility ended up in a broken relationship between the company and the local community. Our case indicates at least two problems that must be handled for successful corporate citizenship. First, the traditional control-oriented management view is too narrow and not adjusted to today's citizenship reality, including how to handle corporate social responsibility. Second, we can see a possibility where the conceived needs on a global corporate level may lead to situations to obscure local needs and consequences.

  • 606.
    Sundström, Karoline
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Clahr Bolkeus, Frida
    University of Gävle, Department of Business Administration and Economics.
    Bankens räntesättning: En kvalitativ studie av Nordea2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Vår uppsats belyser hur bankerna arbetar när de sätter sina utlåningsräntor till privatkunder. Vilka konkurrenskrafter som de måste ta hänsyn till och hur bankerna försöker positionera sig på marknaden. Vår teoretiska utgångspunkt har två inriktningar, den första inriktningen handlar om hur bankerna sätter räntan internt, medan den andra inriktningen redogör för vilka möjligheter/hinder som finns för bankerna att positionera sig på marknaden. Vi har i studien valt att använda oss av kvalitativ metod. Intervjuer har skett med personer som har kunskap inom ämnet. Det insamlade materialet har sedan renskrivits och redogjorts under olika fruktbara rubriker vilka är kopplade till våra problemformuleringar.

    Resultatet i studien visar att det spelrum som banken och dess tjänstemän har gällande priset i hög grad påverkas av rådande konkurrenssituation. Riksbanken styr räntan till alla banker och sedan är det upp till varje bank att själv sätta priset på sina utlåningsräntor. Visst kan Nordea lägga på hur mycket de vill på priset för att få en bättre marginal, men då kanske det kan bli svårt att få låna ut några pengar. Det handlar hela tiden om att arbeta rätt med priset och att arbeta effektivt med positionering samt att följa sina konkurrenter för att kunna hålla sig kvar på marknaden.

  • 607.
    Svensson, Elin
    University of Gävle, Department of Business Administration and Economics.
    Marketing plan for Onepair: e-commerce for selling socks2009Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Aim: During the second quarter of 2008, e-commerce increased with 21,1% compared to the same period 2007. The most popular products were books, cd’s, clothes and electronics. The reason why the turnover kept increasing for e-commerce while the traditional market was facing an unstable period was the new solutions possible on the web. Because of this structural change regarding e-commerce I found it an interesting case for a thesis. The subject for this study was a small company providing socks through the web, www.Onepair.se. The overall aim was to develop a marketing plan for the company. Research questions that are part of this aim are listed below.

     

    • Investigate the consumer’s opinion about the company and the product.
    • Study the distribution channel, e-commerce.
    • Analyse the product and the competitive situation.

     

     

    Method: Most of the information is primary data from an interview with the founder of Onepair and from a survey with potential customers. Information from personal interview with the founder is qualitative whereas information from the questionnaire is qualitative and quantitative (numeric). There are also secondary data collected from the web and articles/literature.

     

    Result & Conclusions: Onepair mentioned quality, price and service as key features for the product. In the survey performed among potential customers, 49% of the participants thought that price was more important than both quality and design when buying socks. 33% thought that quality was most important whereas 18% put the design as the most important. Regarding the price for socks at onepair.se, 69% out of 161 participants thought the price was acceptable and 21% thought it was in the lower region. The competitor analysis showed that the price for socks from Onepair was well within the span comparing with competitors. With this information together, I think that the prices could be slightly higher. Quality is as mentioned above difficult to analyse for this product as the usage is different from person to person. As long as the price could be kept at a reasonable level I think it is worth to put some extra effort on quality. The reputation of having “bad-quality-socks” may be difficult to get rid of.

     

    Even though quality of the service at Onepair was not measured, their intension of delivery within 24 hours showed to be added value for the customer according to an e-barometer performed by Posten and HUI (Handelns utredningsinstitut). Among 1000 respondents in the “e-barometer”, 66% thought that a fast delivery was most important regarding the delivery when using e-commerce.

    The distribution channel Onepair has chosen seems to be right if looking at trends from the “e-barometer”.  As much as 81% of 1000 consumers thought they would use e-commerce within the coming six months. The same trend was shown in the survey used in this study where 79% of 161 consumers said they would use e-commerce.

     

    If comparing Onepair with competitors, the company is not outstanding concerning any of the features discussed. One way they have differentiated themselves is by selling only socks. Many of the competitors are selling underwear and other clothes as well. Another feature that may attract customers is the combination of a reasonable price with a wide assortment. To be more differentiated I think there is a need for more marketing.

  • 608.
    Svensson, J Håkan
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Abbas, Fadi
    University of Gävle, Department of Business Administration and Economics.
    Mobile Imaging: A Market Analysis: MBA-thesis i marketing2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

     

    Camera phones are moving into the rapid growth stage and they will rapidly be the most common image capture device in the world. Analysis agencies Gartner, ABI-Research and Future Image estimate that over 650 million camera phones were shipped in 2007 and that by the end of the decade there will be a global population of over one billion mobile imaging handsets -- more than double the number of digital still cameras (DSC).

     

    Although handset shipments are flourishing, consumers are not using their camera phones to the fullest extent. Researchers reveal that the number of photos taken, shared, and printed is relatively very low compared with DSC, resulting in a significant unrealised revenue potential for the mobile imaging industry.

     

    Despite the current limitations, recent researches done by Nokia marketing reveal that 40% of camera phone users indicate the camera phone is their primary camera. The researches suggest that with improvements in functionality, quality, usability and usage model, camera phones have the potential to be the most common and most frequently used type of camera.

     

    We believe the industry needs to stimulate more photo activity among camera phone owners to speed up (1) handset purchases, (2) picture taking, and (3) sharing, storing and printing services.

     

    To achieve this we believe companies with niche imaging technologies; such as faster decoding, less memory usage, minor processor (CPU) demands, rich features, and rich user experience have slightly high chance to outstand itself in this market. Also companies within the mobile imaging sphere which should have a competitive edge are the one who can solve inhibitors.

     

    Five out of every six sold cameras will be embedded in mobile phones. We believe the dominance of camera-phones will impact the imaging market in a variety of ways that will benefit the industry.

     

    This report aims to initiate a simple approach to give a high level view for companies aiming and searching for mobile imaging opportunities and should help extending the mobile focus thinking and area.

     

    Initiating a study on mobile imaging has been a challenge and this is due to two main reasons; the speed of development within this particular industry and the access to credible sources whether commercial or scientific. There is a significant fierce competition in the industry and it has been a great advantage to the authors to have had access to commercial reports and information sources first hand.

     

    When it comes to theories and methods, they have been taped from both the mainstream marketing literature and guerrilla marketing. There has been no obvious advantage to exclude mainstream marketing theories for this fast growing and quickly changing industry and methods described has proven worth while for the outcome of this study.

    The mainstream marketing literature has been utilised in the market analysis performed on the materiel obtained and when looking to the future possibilities and opportunities as well.

    The MIO model or the MIO-perspective, has been an excellent tool to help digest the information in a structural way and the three perspectives that are the foundation of the model; Market, Interaction and Organisation are all needed in any successful Marketing activity whether it is a fast moving business like the mobile image one or a more traditional industry e.g. the car industry. The model identifies the present situation, the future, strategy and action plan, all important components in forming the business plan.

    When describing both the present environment and when searching for new opportunities, the usage of the classic 4P’s is outstanding. Product, Price, Promotion and Place are all important parameters to elaborate on and as the MIO model points out, one should first focus on the industry as a whole and not once own enterprise in order to find profitable ways to develop the business.

     

    Some conclusions drawn from the study are; the more megapixels camera phone are released the more the customers’ awareness and education is raised and refined. This leads to better customers inconvenience to get the best out of their phones and the myth of getting a free digital camera does not live any more. The customers are getting better informed and they want their right to one converged high quality device where the camera is as important as the call functions of a phone device.

  • 609.
    Szmidt-Devall, Sabina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Stark, Linda
    University of Gävle, Department of Business Administration and Economics.
    HIAB i rörelse - en studie kring motivation vid förändring2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: This essay is written to illustrate the complexity about organizational changes and how these can affect the people who work in a company. The purpose of this essay is to examine changes in a company sensitive to economic fluctuations in the engineering industry. We want to find understanding about how changes may affect the motivation and loyalty among the employers at the engineering floor.

    Method: The main approach in this essay is that we adopt a reflective attitude in our research. In investigations that is a way of relating to the “reality”, where the objectivity doesn’t have to be in focus. Theories have been found during the writing process and we have construe and reflect on that data. Qualitative method was a great part in the study where we interviewed six persons at HIAB AB. HIAB is a global company active in the engineering industry. We talked to the management on the factory which was the CEO and the head of the personnel, the stuff which was three employers from the production and the trade-union leader. We asked questions to them about organizational changes in general and the resistance against that, and the affects of motivation and loyalty. We also discussed about an ongoing changing project, called “On the move”.

    Result & Conclusions: The study gets a result that shows the connection between organizational changes and motivation and loyalty among the employers. If there is an extensive change where an individual affects negative the motivation as well as loyalty subsides, and vice verse, if there is a change that affects an individual positive the motivation and the loyalty rise. A company could get more profit if they start to work more with value added issues as motivation and loyalty among the employers.

    Suggestions for future research: Further research in this area could be that after a while evaluate the ongoing project “On the move”. How well did it go and did the company reach their visions and goals about the project. The head of the personnel had a theory that there is a connection between numbers of employees and disloyalty. If the number of employers arise above a hundred the risk of disloyalty is higher. That thesis could be interesting to study closer.

    Contribution of the thesis: We think that this essay contributes with awareness about organizational changes and the difficulty that is related to handle the human beings and their motivation and loyalty in situations which arises in a company.

  • 610.
    Sågström, Karin
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Stark, Anna
    University of Gävle, Department of Business Administration and Economics.
    Misskötsel av sopor: ett utbrett fenomen2004Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 611.
    Söderberg, Anna
    University of Gävle, Department of Business Administration and Economics.
    En utvärdering av de anställdas arbetsmotivation vid Lantmäteriet2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Titel: En utvärdering av de anställdas arbetsmotivation vid Lantmäteriet

    Title: An evaluation of the work motivation of the employees at Lantmäteriet

    Level: Final assignment for Batchelor Degree in Business Administration

    Department of Business Administration

    University of Gävle

    BOX 6052 Gävle

    Sweden

    Author: Söderberg Anna

    Date: 2006-06-08

    Supervisor: Gaddefors Johan

    Engvall Erika

    Purpose: The main purpose of this study is to create a picture of the leadership,

    communication and organisation cultures effect on the motivation.

    Nyckelord: Motivation, ledarskap, kommunikation, organisationskultur, Lantmäteriet

    Keywords: Motivation, leadership, communication, organisation culture, Lantmäteriet

  • 612.
    Sörling, Stig
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Ekonomistyrning - bilder av ett ämnesområde2000Licentiate thesis, monograph (Other academic)
  • 613.
    Sörling, Stig
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Österlind, Eva
    University of Gävle, Department of Education and Psychology, Ämnesavdelningen för pedagogik.
    Den kontrollerade friheten: flexibla arbetsformer i skola och arbetsliv2005Conference paper (Other academic)
  • 614.
    Tang, Cecilia
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Ervenhag, Veronica
    University of Gävle, Department of Business Administration and Economics.
    En morot för att motivera: En studie om belöningssystem inom säljbranschen2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det mest använda sättet för att motivera sin personal till att göra ett bra arbete är att använda sig av ett belöningssystem. Meningen med att ha ett belöningssystem i företag är att uppmuntra de anställda till att prestera och utföra sina arbetsuppgifter något utöver de vanliga. Men frågan är om personalen verkligen motiveras till att arbeta effektivare? Hur gör företagen för att motivera personalen? Höjs motivationsnivån med hjälp av belöningssystem? Vi vill med denna uppsats undersöka två olika företags belöningssystem samt beskriva hur deras personal motiveras till ett effektivt arbete av deras system. Uppsatsen är baserad på elva intervjuer, fyra av intervjuerna är genomförda med de ansvariga för belöningssystemen i respektive företag. Utifrån respondenternas svar kommer vi lyfta fram de fakta som vi anser relevant för att förklara belöningssystemet och hur personalen motiveras. Vi har lagt motivationsteorier och belöningsteorier som grund. Vi diskuterar intervjuerna från empirin i analys avsnittet. Efter vår undersökning anser vi att vi har fått en bra bild av hur belöningssystemen fungerar i respektive företag. Vi ser att säljarna i Call-Up motiveras främst av finansiella belöningar medan säjarna på Länsförsäkringar motiveras mer av icke-finansiella belöningar. Varför säljarna i de olika företagen ser så annorlunda på belöning tror vi beror på att de har olika mål i sitt arbete.

  • 615.
    Tang, Ching-Ho
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Salomonsson, Daniel
    University of Gävle, Department of Business Administration and Economics.
    Slumpens betydelse på aktie- respektive spelmarknaden2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Många berättar om de ekonomiska vinster de gjort på börsen under senaste åren, och hur lätt pengarna rullat in på deras konton. Med en liten inblick i finansmarknaden och genom att titta på A-ekonomi då och då så blir i stort sett alla aktieaffärer lyckade. Vi hör dock sällan någon berätta om folks dåliga aktieaffärer. Börsen verkar med andra ord vara en guldgruva för dem som investerar där. Med hjälp av dyra aktierekommendationer kan man göra ännu större vinster enligt en rad olika fondkommissionär. Betting är en trend som aldrig tycks ta slut. Även där påpekar spelbolagen hur lätt det är att ta hem vinster, bara man har lite kunskap blir man en vinnare. Och vem vill inte bli det?

    Syftet med denna uppsats är att reda ut nämnda påstående. Är det så lätt som visa försöker påvisa att öka sina likvida medel med hjälp av en smärre aktiekunskap? Denna studie försöker visa hur det egentligen ligger till i denna fråga. Vem vinner när kunskap ställs mot slump i spel- och aktievärlden?

    I denna uppsats vill vi undersöka likheterna av slumpens betydelse vid kortsiktiga placeringar i aktier och spel på multibet. Med hjälp av Random Walk-teorin vill vi se om det finns likheter mellan att köpa aktier på börsen och att spela på multibet.

    För att få en bredare kunskap inom detta ämne så har vi byggt upp en teoridel i denna uppsats som tar upp elementära och relevanta grundstenar inom dessa ämnen. Det dyker upp en rad olika frågetecken under resans gång, men dessa försöker vi besvara så gott det går ännu längre fram i uppsatsen.

    De slutsatser vi kommit fram till med hjälp av vår undersökning är att slumpen har en stor betydelse på aktie- respektive spelmarknaden. Men däremot tror vi inte att den tekniska och fundamentala analysen ska förkastas, den kan i viss mån vara till hjälp.

  • 616.
    Tekeste, Abel
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Claréus, Axel
    University of Gävle, Department of Business Administration and Economics.
    Premisser och motiv för företags sponsring2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    This study examines on which premisses and motives organizations sponsor a project like "Stolt och Nykter". We have focused on why these organizations sponsor with different kinds of means and through this we got a better understanding on how organizations work with their sponsorship. By conducting 4 verbal interviews we could answear our problem formulation. Our results show these organizations had a positive view on sponsoring the project "Stolt och Nykter".

  • 617.
    Teklu, Samson
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Sharifi Toiserkani, Ali
    University of Gävle, Department of Business Administration and Economics.
    Normeringsprocessen: En studie om lobbying kring Redovisningen av goodwill2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Goodwill has under a significant time been a major dilemma in accounting. The controversy regarding how to recognize this complex concept has been going on for a long period of time. The issue concerning amortisation over the useful life or amortisation of goodwill in general is one of the most disputed accounting subjects.

    International Accounting Standards Board is a self governing organizational body whose assignment is to promulgate accounting and financial standards. IFRS is a set of accounting standards that are issued by IASB. The development of IFRS occurs through a process where all interested parties(standard-setter, auditors, publisher and

    users of financial reports) whose affected are advised to inform their opinion. In 2004 IASB published a new standard concerning business combinations. IFRS 3 contained amendments proposing that goodwill should not be amortised systematically over its useful life and that goodwill instead should be impaired on indication. During

    December 2002 IASB published ”Exposure Draft 3, Business Combinations” where they invited participants to respond and comment on the subject that was included in the exposure draft.

    The purpose of this paper to gain understanding and perception of how lobbying of this nature functions by studying and analyzing the comment letters that IASB received on question 8 in the exposure draft.

    In This paper we assume a hermeneutic abductiv approach. The empirical data is divided after how the interested has positioned themselves in the question and accordingly to suited groups. The analysis has been executed for every interest group separately. The purpose in doing this is to try to identify how the each group has argued for his matter and afterwards seek to find something general in the groups reasoning for it’s position. The arguments that each respondent group applies are also assorted in three classifications, syntactic, semantic and pragmatic.

    Considerable amount of the comment letters were in the group, producers of financial information. When new standards have a direct effect on producers of financial reports, we observed that the interest from this group can be explained by stating that they seek to influence against a position that benefits their financial activities. The minor group constituted of governmental institutions, this can be clarified by noticing that the

    exposure draft did not result in any potential tax effects, since the standard only concerned business combinations.

    The content of the arguments was similar for the majority of the interested parties. They had all in an equivalent way assumed from the same standing point as IASB, when arguing against the exposure draft. The interest that was for the proposal did not attempt to strengthen their position in an extended meaning. The arguments that aroused mostly were pragmatic and semantic, syntactic arguments were applied in a lower extent.

  • 618.
    Tempelman, Ulrika
    University of Gävle, Department of Business Administration and Economics.
    Hur säljare gör sitt val av fastighetsmäklare: en undersökning utförd i Stockholmsområdet2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    This essay puts its focus on examining vendors’ underlying decision criterias when choosing an estate agent at the purpose of selling an apartment. The purpose is on one hand to expound the knowledge of the vendor’s decision process and on the other hand to evaluate how the choice of an estate agent is perceived to the vendor. By nine interviews we explored what reasons made vendors choose their agents and whether they were contented with their choice. The respondent’s first impression of the estate agent is the most determining for their final choice. According to the respondents the attitude of the agent was concluding their choice. Whether the respondents were satisfied with their agents or not was due to several elements. Finally, the most important factor was how much money the vendor got for the sale of his apartment.

  • 619.
    Tham, Charlotte
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Finns den internationella ledaren? Eller kan denne skapas?: En studie av svenska företagsledare i Singapore2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Aim: The aim of the study is to find out:

    • If the international leadership exists
    • If the leadership has to be adjusted to cultural needs
    • What is the reason behind the adjustments of the leadership
    • What distinguish a respected international leader from a none respected

    Method: I have interviewed seven Swedish leaders in Singapore to find the answers to the above questions. The material has then been concluded by using a matrix. Connections between the interviews have been found by studying the matrix. The analysis is based on these connections and the leadership and culture difference theories.

    Result & Conclusions: The result of the thesis are:

    • The international leadership exists, but cultural adjustments have to be done of the leadership
    • The largest differences between Sweden and Singapore are, the way people are motivated, how they communicate and how the work is organised
    • The differences come of large differences in Hofstede's culture dimensions, Power distance index and Masculinity

    Suggestions for future research:

    • The study could be based on more interviews, a survey or on observations, to get a better statistical material
    • It could be done on more countries
    • More great international leaders can be studied to find their qualifications
    • Interview the employees to get their opinion on the thesis’ subject

     

    Contribution of the thesis: The study shows that adjustments have to be made. It can therefore be of interest to be used by Swedish companies that are sending leaders abroad.

  • 620. Thanh, Nguyen Xuan
    et al.
    Hang, Hoang Minh
    Chuc, Nguyen Thi Kim
    Rudholm, Niklas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Emmelin, Anders
    Lindholm, Lars
    Does “the Injury Poverty Trap” exist?: a longitudinal study in Bavi, Vietnam2006In: Health Policy, ISSN 0168-8510, E-ISSN 1872-6054, Vol. 78, no 2-3, p. 249-257Article in journal (Refereed)
    Abstract [en]

    In this study we concentrate on injuries and affected households’ capacities to earn incomes. A longitudinal study was performed in Bavi district, Vietnam, with the specific objectives to investigate: (1) the affects of injuries on incomes by comparing income changes in injured and non-injured individuals; (2) the affect of injuries on social mobility by estimating households’ relative risk of dropping into poverty for households with and without injuries and estimating the relative risk of escaping from poverty for households without and with injuries. The propensity score matching method using a logit model was used for data analysis. The results show that on average, the loss per household is estimated at VND 1,084,000 (USD 72) for poor and VND 2,598,000 (USD 173) for non-poor, equivalent to 11 (9) and 15 (13) working months of an average person in the poor and non-poor group, respectively, during 1999 (2001). The relative risk of dropping into poverty for non-poor households with and without injuries equal to 1.21 (p = 0.08) and the relative risk of escaping from poverty between poor households without and with injuries equal to 0.96 (p = 0.39). In conclusion, it has been argued that the introduction of user fees created a poverty trap and thus their removal may be a solution. However, user fees are only a part of the burden on households. Loss of income during the illness period is likely to be a problem of the same magnitude. A successful solution must thus follow two tracks: prepayment of health care and some insurance based compensation of income losses during the illness period. Both reforms, if they are persistent, must be done within the resource limits of the local society. If the risk of catastrophic illness is more evenly spread across the society, it would increase the general welfare even if no more resources are provided.

  • 621.
    Thorgren, Elsa
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Nicolaisen, Johanna
    University of Gävle, Department of Business Administration and Economics.
    Företagskriser i hotellbranschen: en kvalitativ studie med utgångspunkt i aktörsynsättet2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    We all experience and are affected by crises, both as individuals and as part of groups. But what does it means when a company is affected, what can be considered a company crisis?

    The purpose of this rapport is to try to clarify what a company crisis is according to the actors of the hotel sector. We use an actor perspective since it views individuals as creators of their own reality and these realities aren’t permanent. For our study this means that the definition of company crises that we attain from the people we interview isn’t a general one, shared by the general public, but a definition that is only true for these people at this very moment.

    To undertake the study we studied litterateur in among others business administration and psychology. In addition to this we have interview five people from different hotels in Gävleborgs län.

    There are as many views on what a company crisis is as there are theorists but all definitions have some similarities. If we start with the theorists’ viewpoint, a company crisis is an unexpected change that threatens the very existence of the company and that needs to be resolved under time pressure.

    The different meanings of the word crisis from the actors’ viewpoint also have some common features; our interpretation of their answers is that a company crisis is a sudden and serious event that’s not a part of the daily routines. There are however some differences in the individual actors’ specific meanings.

    There are many different interpretations of what is the best way to handle a company crisis, but most of the theorists seem to believe that the most important factor is to prevent company crises from occurring at all. Even if some of these scientists believe that a company crisis can be something positive that give the actors in a company an opportunity to change the company and show their resilience.

    Something that we have thought about during the course of this thesis is how many action plans and how much crisis preparation there are in today’s society. We are thinking foremost of all the action plans there are for how people should handle fires. In most public buildings there are EXIT-signs marking the fire exists. In compulsory school students make field trips to fire stations and get educated in how to act in case of a fire. Companies have fire drills with its employees on regular bases. But there is so much more out there, for instance information is given to passengers on board air planes and ferries on where the life vest are and on how to put them on.

    The biggest insight this thesis have given us is how individual everything is. It doesn’t just apply to the meaning of the word crisis or how best to handle a company crisis but really everything in life. How you choose to act in a particular situation is up to you and depends on your knowledge and experience.

  • 622.
    Thorsell, Jenny
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Karlsson, Maria
    University of Gävle, Department of Business Administration and Economics.
    Hur den nya revisionsstandarden upplevs av revisorer och företag - en fallstudie av Öhrlings Price Water House Coopers samt E.ON och Vattenfall2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The new auditing standard in Sweden (RS) was introduced 1st of January 2004. RS is a translation of the international auditing standards (ISA) and involves several changes in the performance of auditing. One of the major changes is that the auditor is now obligated to audit and comment on more aspects than before.

    The purpose of this study has been to describe and conclude the experience of auditors and companies audited from the introduction of the new auditing standard. Thus this essay is a case study with concentration on three specific standards (RS 402, 501, 570). Öhrlings Price Water House Coopers represents the auditing perspective and Vattenfall and E.ON represents the companies’ perspective. The case study has been performed through interviews.

    Our conclusions from the study is that depending on how the auditor performed the auditing during the previous auditing standard in Sweden the new auditing standard has affected the auditors differently. The auditors participating in this study has not been practically affected by the new auditing standard, since their company’s policy before the introduction already supported major parts of the new auditing standard.

    The audited companies in the study are aware of the new RS, but they experience minor impact from the introduction of the new auditing standard. The accounting is today more attentive than before due to the changes in the auditing standards and the accounting framework IFRS.

  • 623.
    Thunholm, Björn
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Torpmark, Andreas
    University of Gävle, Department of Business Administration and Economics.
    MiFID - Granskat ur den svenska finansmarknadens perspektiv.2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The purpose of our essay is to clear up the difficulties of what the new directive MiFID means, and which part it represents for the harmonisation of the European financial market. Further we want to illuminate what the different operators of the financial market consider about the harmonisation and what attitude they have for the different parts of the MiFID directive.

    Method: After careful selection we have let: Aktiespararna, Fondhandlarföreningen and Finansinspektionen to represent the Swedish financial market. It´s on the basis of these three parts, our empirical input of how the harmonisation in connection with the MiFID directive, and how the directive in general is received on the Swedish financial market, is established. By studying scientific

    articles, studies and comment letters that hese three groupes has developed, we have tryed to make a understanding concerning there opinions and there standpoints respecting the MiFID directive. We performed iterviews with the three groupes and further vi present already existing theories for how a well functional financial market and harmonisation have worked in prior areas.

    Result & Conclusions: In our analyse we found that all parts where positive to the harmonisation and the directive in the big picture, but that there where many detail objects in the way of the ambition of a united financial market in a foreseeable time. On the other side the value paper institutes gone have the opportunity to grove internationally, an opportunity that most likely will benefit the bigger institutes greater then the smaller ones. Several of the actors also notice a lack in the harmonisation work that could cause direct disadvantages for the Swedish financial market if not corrected.

    Suggestions for future research: Whats intresting with this study is that it reflects the theories, speculations views and expectations that existed prior to the implemention of the research: directive. On the basis of this it would be extremley intresting to examie the results in aspect of all the angles we used in this study in varyes

    timeintervals after the implementation.

    Contribution of the thesis: This study has fulfiled its aim and documented the swedish view on to the harmonisation of the financial market within the EU, with special consideration of the MiFID directive and it´s signigicance.

  • 624.
    Tosterud, Susanna
    University of Gävle, Department of Business Administration and Economics.
    Transportsektorn, koldioxid och alternativa bränslen: -ett exempel från DHLs verksamhet2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    This essay aims at giving some insights in the complex relationship of increased greenhouse gases (GHG) in the atmosphere, the emission of carbon dioxide from the transport sector and different ways to decrease the contributions of heavy road transport to greenhouse gases. Road transport using heavy trucks is a large contributor to GHG. The objective of this study is to evaluate from a business perspective some existing alternatives for truck fuel and how these influence the total amount of GHG – emission. I have chosen to analyse if the commerce of carbon credits (Kyoto) could influence the speed of transition to alternative fuels. A comparison is presented including cost and environmental issues for the fuels such as ethanol and diesel.

    Petroleum diesel is the dominant fuel used by heavy trucks and this is due to high costs and lack of availability of alternative fuel types.

    The results show that a transition from diesel to alternative fuel is not possible in the near future unless a strong political control (steering, leadership) or big change on the conditions takes place. The actual price for emission rights is not high enough to influence a company’s choice of fuel if the transport sector would join the scheme. The price of emission rights needs to increase sharply in order to be able to influence the choice of fuel and technique. In the foreseeable future this is not a realistic event.

    Transport companies with a long term strategy and a proactive environmental policy for transition to alternative fuels are seen as role models by customers and would also give a competitive advantage. My study shows that ethanol is a possible alternative to diesel if the transport sector can exploit its environmental, economical and social advantages.

    The study also indicates that the current alternative fuel market is too weak for a change. A final solution for the transition to alternative fuel can occur either by a strong political leadership to the expense of higher transportation prices for customers or if a new competitive technology for alternative fuels will be viable. Of course, combinations of these alternatives are also possible.

  • 625.
    Trogen, Lina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Eriksson, Therese
    University of Gävle, Department of Business Administration and Economics.
    Homestaging: en upplevelse av bostaden2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     Syftet med denna uppsats är att belysa fenomenet homestaging i teori och praktik, med huvudinriktning på geografisk betydelse.

     

    Begreppet homestaging skapades på 1970-talet i USA och har funnits i Sverige sedan slutet av 1990-talet, men det är först på 2000-talet som det har blivit ett allmänt begrepp.

     

    Vi har för avsikt att jämföra homestagingens betydelse i ett litet samhälle, en mellanstor stad och en större stad. Då vi även är nyfikna på om det finns en geografisk skillnad, valde vi även att jämföra två likvärda orter i norra och södra Sverige.

     

    Vi har gjort enkätundersökningar på tre mäklarfirmors kontor i Ljusdal, Gävle, Stockholm och Vimmerby, för att ta reda på om de använder sig av homestaging och vad de har för tankar kring fenomenet. Vi valde dessa fastighetsmäklarfirmor då de har kontor på samtliga fyra orter vi valt att titta närmare på, och för att de har en relativt stor marknadsandel.

    Vi har även intervjuat tre kvinnor som arbetar med homestaging för att ta del av deras arbetssätt, syn på yrket och dess framtid.

     

    I uppsatsen belyser vi också homestaging som en upplevelse och hur bostadsspekulanter kan påverkas med hjälp av ”upplevelserummet”.

     

    Begreppet avdragsrätt och hur tilläggstjänster behandlas skatterättsligt, granskas även i uppsatsen.

  • 626.
    Tuvér, Joakim
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Fredriksson, Mattias
    University of Gävle, Department of Business Administration and Economics.
    Miljöinvesteringar - Framtidens investeringar?2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna studie är att belysa hur 4 olika företag ser på miljöinvesteringar, samt vad som påverkar valet av dessa ur en företagsekonomisk synvinkel. Vi vill också ta reda på vilka investeringar som görs för att utveckla miljöarbetet på företaget samt vilka faktorer som påverkar valet av investeringar för miljön. Slutligen vill vi veta om dessa miljöinvesteringar kan beräknas företagsekonomiskt.

     

    Metod: Vi har antagit ett företagsekonomiskt metodsynsätt i aktörsynsättet, vilket kan kopplas till den kvalitativa hermeneutiska inriktningen. Litteratur i form av böcker och forskningsartiklar har samlats in via högskolebiblioteket i Gävle. En del material har insamlats via internet. Empiriskt material har insamlats genom intervjuer med representanter för de studerade företagen. Vi har sedan gjort vår tolkning av det insamlade materialet och kommit fram till ett antal slutsatser som presenteras sist i arbetet.

     

    Resultat & slutsats: Det är otydligt vad som är en miljöinvestering i företagens miljöarbete. Alla företag jobbar dock kontinuerligt med att minska miljöpåverkan. I hur stor omfattning varierar beroende på typ av verksamhet och företagsstorlek. Historiskt har främst lagkrav påverkat valet av miljöinvesteringar. En övergång sker mot att tillgodose kundernas krav i större utsträckning. Miljöinvesteringar anses svåra att beräkna i företagsekonomiska kalkyler. Istället ses de ofta som långsiktiga strategiska beslut.

     

    Förslag till fortsattforskning: En fördjupning inom ett enskilt större företag i form av en fallstudie skulle vara intressant. Främst för att reda ut hur miljöinvesteringar hanteras inom alla nivåer av en verksamhet. Ett försök till att värdera ett enskilt företags miljöinvesteringar i monetära termer skulle också vara intressant och bidra till forskningen på området.

     

    Uppsatsens bidrag: Vår förhoppning är att studien ska bidra till att belysa att företag fortfarande har mycket kvar att arbeta med när det gäller hur miljöinvesteringar ska värderas och hanteras. Det är en stor skillnad på hur miljöinvesteringar värderas och hanteras i teorin jämfört med hur företagen gör i verkligheten. 

     

  • 627.
    Tynér, Helena
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Åhman, Mattias
    University of Gävle, Department of Business Administration and Economics.
    Hur balanserar fastighetsmäklarna sitt liv och vilka prioriteringar gör de?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Almost every estate agent in Sweden has a commission based salary. Our purpose with this thesis is to get a discussion among the estate industry about the necessity of this kind of salary. Our thesis is based on six interviews with estate agents. Among other things one of our conclusions is that it is time to make a change in the estate industry. It is also time to have a common discussion about the salary.

  • 628.
    Tynér, Richard
    University of Gävle, Department of Business Administration and Economics.
    Förmedling av bostäder - en kunskapsförmedling: Säljarkundens priskänslighet i förhållande till upplevd fastighetsmäklartjänst2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Under mina studier till fastighetsmäklare, har jag i allt högre grad blivit medveten om innebörden av att arbeta och verka som fastighetsmäklare. Det är ett flertal olika saker som gjort intryck på mig, då det gäller denna bransch. Det som dock gjort starkast intryck på mig personligen är en bestämd uppfattning från säljare av fastigheter att dessa refererar till arvodet som oskäligt. Utifrån min egen erfarenhet från dels min utbildning men även från mitt tidigare liv, där även jag agerat både säljare och köpare av hus, väckte denna uppfattning ett stort intresse. Tack vara utbildning, genomförd praktik och min egen livserfarenhet, väckte detta förhållande en aning om att ett missförstånd av något slag kanske ligger bakom denna uppfattning.

    Det har varit min avsikt att genom en undersökning försöka få reda på mer om säljarkundernas uppfattningar kring och kunskap om fastighetsmäklartjänsten. Hur stor kunskap har säljarkunden egentligen i denna tjänst och vad gör företaget och mäklarna för att öka denna kunskap?

    Denna studie representerar en mycket liten del av den existerande fastighetsmäklarmarknaden från vilken den kommande problemformuleringen har sitt ursprung. Tagen ur sitt sammanhang redovisar undersökningen dock ett ganska enhälligt resultat. Den slutsats som jag har kommit fram till stämmer i vart fall i hög grad i denna isolerade studie och det är också min övertygelse att resultatet är applicerbart även i det större sammanhanget.

    Det är min slutsats att kunskap, som i så många andra situationer, är nyckeln till framgång och framåtskridande. En högre medvetenhet och förståelse för sammanhangen hjälper oss alla att tolka den verklighet vi lever i, något som i högsta grad stämmer även i detta fall. Jag anser med stöd av denna undersökning att en välutbildad kund uppfattar fastighetsmäklarens arvode mer positivt om kunskapen för dess uppkomst är blottlagd.

    Samtidigt som ett företag eftersträvar en förhöjd kunskap hos sina kunder, är det lätt att glömma den kunskap som behövs för företagets egen del i denna process. Jag har i denna uppsats tyckt mig se en effekt av en allt för stark fokusering externt, varför det är min uppfattning att denna undersökning kan bidra med en självinsikt för företaget i just detta fall och den inte till fullo utnyttjade kunskapsbank som tycks finnas där.

    Som ett komplement till de existerande teorierna som jag använt mig av, har jag som ett resultat av undersökningen kunnat utveckla ytterligare en modell för att lättare kunna fokusera på detta förhållande, så som jag ser det.

  • 629.
    Tärnblom, Susanne
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lindman, Britta
    University of Gävle, Department of Business Administration and Economics.
    Bolagskoden inspiration för idrottsföreningars förtroendearbete?2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Title: The code for corporate governance – an inspiration for sports associations work to create trust?

    Level: Final assignment for a Master degree in Business Administration

    University: Department of Business Administration

    University of Gävle

    801 76 Gävle

    Sweden

    Telephone: +46-26-64 85 00

    Telefax: +46-26-64 86 86

    E-mail: www.hig.se

    By: Britta Lindman

    Susanne Tärnblom

    Date: June 2006

    Tutor: Tomas Källkvist

    The object: The main purpose with this essay is to investigate how sports associations create trust for it´s organization and if they think that a code of conduct can create trust for them. Joint-stock companies use a code for corporate governance to create trust. We want to investigate if the thoughts behind that code can be applied on a code of conduct for sports associations.

  • 630.
    Törnell, Charlotta
    University of Gävle, Department of Business Administration and Economics.
    Är god redovisningssed "god" eller borde begreppet avskaffas?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Implementeringen av EG:s fjärde bolagsdirektiv i Sverige har medfört att kravet på rättvisande bild införts i svensk lagstiftning. I samband med att uttrycket rättvisande bild infördes i ÅRL[1] 2 kap 3 § uppkom frågan om kravet på god redovisningssed är berättigat med hänsyn till den ökade internationaliseringen av redovisningsnormerna. Eftersom det inte finns någon definition på vad en rättvisande bild innebär har begreppet fått en varierande tolkning i de olika länderna. I denna uppsats skall undersökas om begreppet god redovisningssed bör avskaffas eller behållas. Är begreppet fortfarande berättigat med hänsyn till internationaliseringen och efter att rättvisande bild införts i svensk lag. För att kunna besvara problemformuleringarna har begreppen jämförts och analyserats.

     

    Metod: Det empiriska materialet har samlats in genom en intervjuundersökning per mail och telefon med ett företag och med tre revisorer på tre olika revisionsbyråer i Stockholm, Göteborg och Malmö.

     

    Resultat & slutsats: I uppsatsen framkommer det att det finns tillämpningsproblem med begreppen god redovisningssed och rättvisande bild. Det är svårt att veta hur begreppen ska tolkas och det finns ingen vägledning i praxis eller litteratur. Resultatet av uppsatsen innebär att det är riskabelt att ta bort begreppet god redovisningssed eftersom begreppet blivit ett uttryck som länge tjänat som standard i Sverige och som numera är väl inarbetat både bland praktiker och intressenter. Begreppet rättvisande bild kan först komma att användas som en rättslig standard utan begreppet god redovisningssed när EG-domstolen gett begreppet en mera tydlig innebörd.  Det torde inte heller finnas något behov av en overrideregel i Sverige. I Sverige har försiktighetsprincipen en betydande roll i redovisningstraditionen. Det bästa sättet att skapa en rättvisande bild, om lagar och rekommendationer inte räcker till, är genom tilläggsupplysningar på det sätt som redan förekommer. Vissa av respondenterna har dock ansett att det kan vara nödvändigt att göra avsteg från lagen för att uppnå en rättvisande bild. Mot bakgrund av det bör Sverige införa en overrideregel för att undvika att en lucka kan uppstå i den svenska lagstiftningen.

     

    Förslag till fortsatt forskning: I uppsatsen har endast fyra respondenter fått redovisa sin mening. Ett förslag till fortsatt forskning är att utöka antalet respondenter för att få fler infallsvinklar. Ett annat förslag är att gå in mer på djupet och granska den praxis som finns på området för att se hur begreppen tillämpas mer i praktiken.

     

    Uppsatsens bidrag: Uppsatsen har bidragit till ny kunskap på det sättet att olika intressenter får en ökad förståelse för hur rekvisiten i årsredovisningslagen ska tolkas och hur eventuella tolkningsproblem kan uppstå med de olika begreppen. Läsarna får också en förståelse för hur det svenska rättssystemet bör utformas för att inte tillämpningsproblem ska kunna uppstå.

    [1] Årsredovisningslag (1995:1554)

  • 631.
    Uhlin, Hans-Erik
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Thampapillai, Dodo
    Regional värmeförsörjning: En studie av regionala samhälls- och privatekonomiska effekter av trädbränsle för värmeproduktion i WX-regionen (Dalarnas och Gävleborgs län)2001Report (Other academic)
  • 632.
    Unborg, Marianne
    University of Gävle, Department of Business Administration and Economics.
    Strategisk karta som styrhjälpmedel: Möjligheter och begränsningar2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Summary

    This work is directed to people who has an interest in the Relevance Lost debate and has knowledge of the intense debate that has been around management control. The Balanced Scorecard that was one of the results of the Relevance Lost debate has also been discussed but mostly in an uncritical way. The scorecard has had great penetrative power and seems to have come to stay, at least in the foreseeable future. The debate about management control and the Balanced Scorecard has definitely become less intense. Now there is a continuation of the Balanced Scorecard, the Strategic Map. There is not very much written about it. That is why my work is a contribution to the discussion.

    My purpose is to give understanding for the possibilities and the limitations of the Strategic Map.

    The valuation has its roots in my hermeneutic epistemological approach. Therefore I have given a thorough description of foremost epistemological approach and hermeneutics in the part concerning method. My work has been a study in literature and therefore there is thorough part around this as well. To achieve my main purpose the work has been done in three steps.

    To create an understanding for the construction of the Strategic Map and how it’s supposed to work I have in the first step presented a rather rich description of the concept.

    The purpose by the second step has been to produce the development of control between the Balanced Scorecard and the Strategic Map by looking into similarities and differences. The comparison has been built more on showing similarities and differences by the epistemological approach that characterize the two concepts than to show actual similarities and differences. I have used the description made by Jan Lindvall of the foundation of ideas separated from technique and the classification in different schools by Anthony G Puxty. I have with help by thoughts borrowed from them presented eight similarities and nine differences.

    Since I have pointed out similarities and differences between the two concepts in step two, I could make a valuation of the Strategic Map in step three, even though there isn’t much written about it. I have made the valuation out of my own thoughts, but I still needed tools for creating reliability for them. I have used authors who has been both positive and negative and presented their views as a complement to mine. I have presented seven areas of discussion. I point out both advantages and disadvantages but I don’t say what is best. In most cases I cannot see advantages for themselves or disadvantages for themselves. Therefore it feels better for me to put them against each other.

    My interpretive epistemological approach leads to my not presenting an answer whether the Strategic Map is good or bad, but I have realized that it actually has happened much more than I thought when I started my work. Kaplan and Norton who basically has a systems perspective, which in most parts is similar to the technique perspective, have developed to a more interpretive epistemological approach. That is shown in some parts of the Strategic Map. As a whole the Strategic Map feels like a tool for a more modern management control, but it is still just a control tool.

  • 633.
    Unborg, Marianne
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Olsson Kalmering, Anna
    University of Gävle, Department of Business Administration and Economics.
    Inspiration till att utveckla och förbättra kvaliteten på kommunala årsredovisningar2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Summary

    During winter 2005 we received a request from Ovanåkers kommun if we wanted to undertake the assignment to improve their annual report, possibly make a model. We thought this was a good subject for a Bachelor´s degree in Business Administration. Pretty soon we realized that a model is not suitable for an annual report since it will limit the annual report to a static model. On the contrary we consider that the annual report shall develop in accordance with the spiral of hermeneutics.

    We consider our primary gain, to create an increased understanding for the importance of the development of municipal annual reports, to be accomplished by answering the presentation of the problems we have formulated. One problem was to define “target group” and “improve”. To decide target group we have used the definition of our mandator. To have a benchmark to “good” we decided to use the qualitative criterions trustworthy, comprehensible and relevance. We soon realized that the definitions of the criterions not are the same in municipal accounting as in private accounting. The big difference is the demand for openness which at first affects the criterion “relevance” in the municipal accounting. In spite of that we have chosen to start out from these criterions. If they are accomplished the probability of their usefulness for others than the target group of the information in the annual report are increased.

    Another problem we have worked with is how we by our work can give incentive to understand that constant changes are necessary. We have done this by describing the hermeneutic method and by working by this method all through our work.

    We have chosen to put the centre point of our work on a benchmarking study where we have compared eight municipal annual reports to the law, the qualitative criterions and to each other. We did this to be able to pick out “good examples”. To be able to choose suitable annual reports we turned to the two competitions who appoint the best municipal annual report and the best administration annual report. We present the result of our benchmarking study in the form of a table of contents of an annual report and in the order of the different parts that we find logical.

    In this work we have discovered that it is not possible to create a good annual report if there is not a well formulated target group. We have also established that the definitions of the qualitative criterions are discussable since they are not the same in the different accountings. We also question the two competitions we have turned to because if their winning annual report shall be useful it demands good economic knowledge. Our opinion is that annual reports should be easily accessible and learning.

    Our final contribution is to give inspiration to an increased work by developing annual reports and to give the insight that municipal annual reports are (quotation Brorström, 2005) “A document of superior importance”.

  • 634.
    Uysal, Kinora
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Vrklevski, Sandra
    University of Gävle, Department of Business Administration and Economics.
    Kreativ redovisning - ett svenskt problem?2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Den externa redovisningens uppgift är att förse olika intressenter med information om företagets finansiella situation. Den visar inte bara på hur det har gått för ett företag utan ger också en grund för möjliga investeringar i företaget. Informationen är ett viktigt redskap för företagets intressenter och det blir naturligt för företaget att styra informationen åt de håll som förväntas av omvärlden. Det är då begreppet kreativ redovisning kommer i uttryck. Det kan förklaras med att företag på något sätt förskönar bilden av ett företags prestation som presenteras i form av en årsredovisning.

    Det finns olika syften med att använda sig av kreativ redovisning, beroende på vilken intressent företaget vänder sig till. Företagen har många intressenter som kan ta skada av felaktig eller förvrängd information. Enligt svensk lagstiftning ska en årsredovisning upprättas efter god redovisningssed och ge en rättvisande bild av företagets prestationer och det kan ge möjligheter och utrymmen för en kreativ redovisning. Det finns olika kända metoder som kan utföra detta och användandets omfattning kan variera stort. Det finns metoder som är fullt lagliga som använder sig av flexibiliteten i lagar och praxis och sedan finns det metoder som är mer allvarliga och kan betraktas som rena bokföringsbrott.

    Syftet med vår uppsats är att definiera begreppet kreativ redovisning och titta på om det är ett stort problem i Sverige. Eftersom det finns många intressenter som använder sig av företagens finansiella information har vi valt att endast studera de som investerar i företagen, det vill säga investerare och analytiker. I vår teori/litteraturstudie börjar vi med att definiera begreppet kreativ redovisning följt av olika metoder som används, hur kreativ redovisning motverkas och varför företagen använder sig av kreativ redovisning. Vidare tar vi upp om val av redovisningsmetoder, olika sorters kreativ redovisning och om den kreativa redovisningen är i strid med god redovisningssed och rättvisande bild. Slutligen presenteras svenska exempel av kreativ redovisning samt att ge en definition om vad som krävs för att det ska uppfattas som ett problem. I vår empiri har vi valt att utgå utifrån en kvalitativ undersökning i form av intervju för att ta reda på om det uppfattas som ett problem i Sverige av våra respondenter.

    I vår slutsats har vi bland annat kommit fram till att det inte uppfattas som ett stort problem utifrån intervjuerna och det har inte funnits någon exakt definition på vad kreativ redovisning är utifrån hur respondenterna har svarat men även hur författarna beskriver begreppet från vår litteraturstudie.

  • 635.
    van der Deijl, Wesley
    University of Gävle, Department of Business Administration and Economics.
    Swedbank versus Rabobank: A Comparison of The Services Marketing Mix2008Independent thesis Basic level (degree of Bachelor), 15 points / 22,5 hpStudent thesis
    Abstract [en]

    Aim: This thesis has been conducted after approval of Swedbank, for comparing their services with those of Rabobank. The study aimed finding differences between Swedbank’s and Rabobank’s services. Within the subject services, the study has aimed towards finding the differences –and similarities between the services marketing mix of Swedbank and Rabobank. The study also focused on the activities held in order to support the services marketing mix.

    Method: The empirical findings were gathered by use of both written –and telephone interviews. Keywords were written down during the telephone interview and later constructed into full sentences. Data taken from the written interviews was viewed and re-written into complete sentences. The data has been analyzed with use of the literature review.

    Result & Conclusions: Both Swedbank and Rabobank seem to have a highly similar services marketing mix. Small differences were found in marketing research, products, marketing communication, Human Resources Management and servicescape. In all these aspects it showed that Swedbank uses a more personal approach than Rabobank.

    Suggestions for future research: The thesis’ focus has been on the services marketing mix of Swedbank and Rabobank in general. This allowed the research to go more in-depth than other subjects in the services marketing mix. To get a more clear view on the supporting methods both Swedbank and Rabobank use to support its services marketing mix, future research could be focused on the historical development of both banks which has developed the bank’s ways of doing business, the price development methods in detail, the segmentation process, the marketing communication campaigns of both Swedbank’s –and Rabobank’s internet banking, service development process and corporate identity strategy. It would also be interesting to compare these banks with their competitors in order to discover why Swedbank and Rabobank stand out more than their competitors.

    Contribution of the thesis: This thesis compared two of the largest banks in both home countries and shows the implications of successful services marketing mixes. This thesis is useful for financial banks and other related financial service institutions.

  • 636.
    Viktorsson, Björn
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Hedblom, Henrik
    University of Gävle, Department of Business Administration and Economics.
    Beslutsprocess vid val av modell för produktkalkylering: en fallstudie vid Gävle Energi2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SyfteAtt genom en fallstudie vid Gävle Energi belysa viktiga diskussioner i beslutsprocessen vid val av produktkalkyleringsmodell. Att ge Gävle Energis affärsområde Kommunikation ett förslag på modell för produktkalkylering, inklusive ett implementeringsförslag.

    MetodVi har valt att genomföra en kvalitativ fallstudie som baseras på ett flertal intervjuer. Informationen som vi har samlat in under intervjuerna ligger till grund för avsnitten empiri, process och slutdiskussion. Vi har vidare studerat teorier för att få information till teorikapitlet samt till processen där empiri och teori förenas. I processen analyserar vi den information vi samlat in för att i slutet kunna redogöra vilka beslut som har varit avgörande vid valet av modell samt ge företaget ett förslag på lämplig modell.

    Resultat & slutsatsFöretaget efterfrågade en standardiserad enkel modell för produktkalkylering i en komplex verksamhet. Efter analysen rekommenderar vi totalstegskalkylering som modell och bifogar ett implementeringsförslag. Vad som genomgående har stött bort ABC‐kalkyleringen till fördel för totalstegskalkylering har varit företagets starka önskemål om enkelhet.

  • 637.
    Vilhelmson, Pär
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Källquist, Tomas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Ledarskap i skolan: verksamhetschefer i Gävleborg samtalar kring ledarskapsfrågor2009Report (Other (popular science, discussion, etc.))
  • 638.
    Vilhelmson, Pär
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Söderhäll, Bengt
    University of Gävle, Department of Education and Psychology, Ämnesavdelningen för didaktik.
    Att arbeta med entreprenöriellt lärande och entreprenörskap från förskola till vuxenutbildning2009In: HSS09 Högskolor och samhälle i samverkan, Söderhamn: CFL-Söderhamn , 2009, p. 39-Conference paper (Other academic)
  • 639.
    Vilhelmson, Pär
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Söderhäll, Bengt
    University of Gävle, Department of Education and Psychology, Ämnesavdelningen för didaktik.
    The Independent School of Sventon: A Part of Public Sphere Rethought and Remade by Entrepreneurs. A New Framework for the Organization and Operation of Schools and a Strategic Use of School Actants and Professional Knowledge2005In: Trading Wor(l)ds: rapport från RENT en forskningskonferens / [ed] Svante Brunåker, Gävle: Högskolan i Gävle , 2005, p. 47-59Conference paper (Other academic)
  • 640.
    von Wachenfeldt, Therese
    University of Gävle, Department of Business Administration and Economics.
    How important is an employee structure with mixed genders in an accounting firm?: Comparing two different accounting firms in two different countries.2009Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Purpose:            The purpose of this study is to investigate the importance of having an employee structure with mixed genders in an accounting firm. 

    This study answers the following questions:

    ·        How important is an employee structure with mixed genders in an accounting firm?

    ·        What are the differences in the employee structure of a Gibraltarian and a Swedish accounting firm?

                           

                            The roles of the genders in an organisation are becoming more and more important in today’s society. This is why I have studied this subject for my Master thesis and I think it can be interesting for the companies today to become more aware of the importance of mixed gender’s.

     

    Method: To be able to complete my study I have collected data from questionnaires and interviews in the relevant companies and I have also looked for information in books and on the Internet. After gathering the information I analyzed it according to the theories, which are presented in the theory chapter. This study was presented to an opinion group from Högskolan i Gävle from abroad.

     

     

    Result & Conclusion:        The importance of mixed genders is to be able to run the company as successfully as possible with the means necessary looking from both a feminine and a masculine perspective in a highly competitive market.

     

                            I believe that PwC has succeeded with having a good working environment because they have mixed genders in the company. All the theories prove that mixing genders is important and I believe it is the reason that Sweden has a law about it and also is the reason why PwC have a policy for quota of genders.

     

    Suggestions/future studies: For future studies it would be interesting if more accounting companies from a greater selection of countries could be compared. This comparison would be interesting if it was between a country with similar culture or even with the extreme opposites. It would also be interesting to compare the different PwC branches within Sweden to see if the policy for quota of genders varies in different parts of Sweden. Another suggestion to further studies would be to see if there is a link between masculine cultured countries having less female managers than feminine cultured countries.

     

    The studies contribution: My study and the suggested future studies can be used to improve the working environment and outcome for company’s which do not already have a quota policy for genders. 

  • 641.
    von Wachenfelt, Therese
    University of Gävle, Department of Business Administration and Economics.
    Sambandet mellan kostnader för sjukfrånvaro och motivation: -En undersökning av Pacwire2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Detta arbete analyserar vilket samband det finns mellan kostnaderna för sjukskrivning och motivation utifrån en undersökning av företaget Pacwire. I dagens samhälle blir sjukfrånvaro allt vanligare och har fått stora konsekvenser på företagens ekonomi och anställda. Vid genomförande av denna studie har jag använt mig av metoden deduktion då jag utifrån teorin har bildat mig teorier som i sin tur har undersökts. Vad jag kom fram till är att det fanns ett samband mellan motivation och sjukfrånvaro och rekommenderar därför Pacwire att öka personalens motivation genom att till exempel ha mer varierande arbetsuppgifter.

  • 642.
    Väkiparta, Janne
    University of Gävle, Department of Business Administration and Economics.
    Finns det fler än en faktor som påverkar pribildningen av aktier - en studie inom den svenska aktiemarknaden2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this essay, I examine whether CAPM or APT models give results on the Swedish stock market between 1998 and 2007. I examine if either CAMP or APT or both of these models fits in on the Swedish stock market and what the result is. What makes this essay interesting is that I use both models in one and the same study and compare the result of my estimates with these two models. As market index, I have used the OMXS30 index and as macroeconomic variables in APT model, I have used inflation, oil price, industry production index and interest. The result of the study is that with the macroeconomic variables, that I have used with APT and CAPM, gives CAPM and APT equivalent results. The conclusion of the study is that APT, with the correct variables, is better model for estimating the stock prices than CAPM.

  • 643.
    Wahlman, Nina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Karlsson, Cilla
    University of Gävle, Department of Business Administration and Economics.
    Dåliga mäklare, eller bristande kunskap hos konsumenten?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The aim of this thesis is to through a survey, gain information about the tenant owners knowledge concerning their own and the real estate agents rights and obligations, this to elucidate one of the factors we think play a big part in the general publics dissatisfaction about the real estate agents and the negative picture painted of them in media today. By throwing light on the assumed lack of knowledge in this area we hope to contribute to improve the information communicated to the customers so that they can feel safer when consulting a real estate agent in this matter.

    Our main question in this thesis is: How much knowledge does tenant owners and tenant owners to be have concerning the division of responsibilities when it comes to selling and buying a tenant owned flat and what problems can the presumed lack of knowledge in this area lead to?

    Method: We have used a combination of qualitative and quantitative methods. Data has been collected through a survey which we have put together and analyzed both based on the results we got from the survey but also based on the reactions we received from the participants. The results are presented both in text and in diagrams.

    Result & Conclusions: The results we got from the survey indicate that the knowledge among our participants is much worse than what would be desired. Most of them seem to be uncertain of how buying a tenant owned flat is done and they seem not to be aware of what consequences a faulty action may lead to. In the long run this can lead to a lot of problems both for the people buying and the people selling a tenant owned flat, but also for the real estate agent.

    Suggestions for future research: We can identify three main areas that we think would be interesting to investigate more.

    • A similar research on house owners.

    • In depth interviews with real estate agents about their experience and the problems that may occur because of the general publics lack of knowledge when it comes to the rules regarding the real estate market.

    • In depth interviews with people who recently have become home owners about their experience of the service provided by the real estate agent.

    Contribution of the thesis: To throw light on the lack of knowledge concerning buying and selling tenant owned flats and that way help to create a debate about the importance of taking responsibility for having the knowledge needed.

  • 644.
    Wall, Annabella
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lernberg, Lena
    University of Gävle, Department of Business Administration and Economics.
    Bostadsbranschens väg in i upplevelseekonomin: Kan fastighetsmäklarens arbete omvandlas till en säljande upplevelse?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The civilization has taken a step from the industry society to a service oriented culturewhere the physical differences between different products have decreased in value for the customers. The differentiation is more about senses, esthetical symbols and design. Modern economy is more and more focused on consuming and produce dreams and lifestyles. Maybe are we ready to face a new era; the society of experiences?

    Can the trend that is striving towards experiences really be adapted to all markets? This question started our quest to see how the real-estate market would be able to be adapted to this new economy. The Purpose of this essay is to study how the real-estate market possibilities to be developed within the society of experiences. To get an answer to this question we have been studied literature in the society of experience, home staging and done an empirical study with the help of interviews and one survey.

    In order to get insight in the question from different angels, Interviews where done with both customers and with people that know the real-estate market. The interviewed persons are persons that know the real-estate market i.e. real-estate brokers and decorators. This group of people contributed to this survey by responding on questions about what they believed that buyers would be influenced by when displaying a home and how they thought displaying real-estates in the future would look like. The purpose of these interviews was to get an insight in what the persons that visit a real-estate show values and what effect this might have on the person's total experience and impression of the home. Several persons that where visiting real-estate show's responded to a number of questions in a poll.

    Our investigation showed that many of our questions where complete new thoughts both for customers as well as real-estate brokers, so our interpretation of this study shows that if today's actors will decide then there will be no major changes compared to how a realestate show is preformed today. But if you look at it from the society of experience characteristics then it shows that it's possible to combine a real-estate show and the literatures thoughts on the new economy. There are no real clash of opinion between the parties' thoughts and the researchers belief in the future but our mindset in each of us does most probably need some time to mature in order to get the effect that the literature describes it.

  • 645.
    Wallenius, Magnus
    University of Gävle, Department of Business Administration and Economics.
    Informationsgivning rörande goodwill i noterade bolag.2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syftet med denna uppsats är att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 punkt 134 och vilka faktorer som påverkar hur mycket information företagen lämnar.

  • 646.
    Wallermo, Elisabeth
    University of Gävle, Department of Business Administration and Economics.
    Revisorsbranschen är under utveckling. Hur förändras revisorsrollen och därmed kravprofilen för revisorer?2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A paper to analyse how the FAR and SRS associations in Sweden look upon the upcoming changes in the auditbusiness and how this may come to change the formal requirements when graduating auditors.

  • 647.
    Wallin, Henrik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Nilsson, Fredrik
    University of Gävle, Department of Business Administration and Economics.
    Efterlevnad av redovisningsstandarden IAS 36 punkt 134.: Test av tre oberoende variabler.2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att undersöka i vilken utsträckning företag noterade på OMX-börsen i Stockholm följer redovisningsstandarden IAS 36 punkt 134 samt om tre oberoende variabler, omsättning, bransch och revisionsbyrå, har någon inverkan på i vilken utsträckning företagen följer redovisningsstandarden IAS 36 punkt 134. Mot bakgrund av syftet har vi kommit fram till följande frågeställningar.

    I vilken utsträckning följer företagen redovisningsstandarden IAS 36 punkt 134?

    Har företagens omsättning någon inverkan på efterlevnaden av redovisningsstandarden IAS 36 punkt 134?

    Har företagens val av revisionsbyrå någon inverkan på efterlevnaden av redovisningsstandarden IAS 36 punkt 134?

    Har bransch någon inverkan på efterlevnaden av redovisningsstandarden IAS 36 punkt 134?

    Metod:Vi har i denna uppsats använt oss av en kvantitativ metod för att samla in information. Vi har studerat litteratur, artiklar samt årsredovisningar från företag noterade på OMX-börsen i Stockholm för att i analysdelen undersöka om det finns ett samband mellan vår beroende variabel och våra oberoende variabler.

    Resultat & slutsats: Resultatet av vår undersökning visar att medelvärdet på företagens efterlevnad av redovisningsstandarden IAS 36 punkt 134 är 55,08 %. Undersökning visar att det inte finns några statistiskt säkerställda samband mellan den beroende och våra oberoende variabler.

    Förslag till fortsatt forskning: Det vore intressant att undersöka andra oberoende variabler, göra en liknande undersökning igen om några år samt att undersöka om hårdare sanktioner vid dålig efterlevnad av redovisningsstandarden IAS 36 punkt 134 skulle förbättra efterlevnaden.

    Uppsatsens bidrag: Vi hoppas att denna uppsats skall visa och belysa i vilken utsträckning företag noterade på OMX-börsen i Stockholm följer redovisningsstandarden IAS 36 punkt 134.

  • 648.
    Wallin, Henrik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Nilsson, Fredrik
    University of Gävle, Department of Business Administration and Economics.
    Sponsringen av Gefle IF fotboll- ur ett företagspartnerperspektiv2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Syftet var att undersöka vad som krävs för att Gefle IF fotbolls företagspartners ska satsa en större del av sin marknadsföringsbudget på sponsring av Gefle IF fotboll och på så sätt avancera uppåt i sponsortrappan samt vad företagens syfte med sponsringen av Gefle IF fotboll är.

    • Vad krävs för att Gefle IF fotbolls företagspartners ska satsa en större del av sin marknadsföringsbudget på sponsring av Gefle IF fotboll och på så sätt avancera uppåt i sponsortrappan?

    • Vad är Gefle IF fotbolls företagspartners syfte med sponsring till föreningen?

    Metod: Vi har i denna uppsats använt oss av en kvalitativ metod för att samla in information. Vi har gjort intervjuer med den sponsoransvarige på respektive företag samt med Magnus Lindmark, marknadschef för Gefle IF fotboll. Vi har sedan jämfört den insamlade datan med teorin i ett analysavsnitt.

    Resultat & slutsats: Uppsatsen visar att de flesta företag skulle vara intresserade av att avancera i sponsortrappan på ett eller annat sätt, antingen i rena pengar eller genom andra åtgärder som ger ett mervärde till Gefle IF fotboll. Syftet med sponsring varierar hos företagen.

    Förslag till fortsatt forskning: Vi valde att fokusera på Gefle IF fotbolls företagspartners, det vore intressant att få en bild av hur företag ur andra sponsorgrupper ser på sin sponsring av föreningen. En annan intressant sak vore att undersöka hur sponsorarbetet kommer att se ut i och med den nya arenan.

    Uppsatsens bidrag: Vi hoppas att Gefle IF fotbolls marknadsavdelning ska kunna använda sig av uppsatsen som ett redskap i deras arbete med sponsorer.

  • 649.
    Wallström, Johan
    University of Gävle, Department of Business Administration and Economics.
    Effektiv projektledning med standardverktyg, Går det?: MBA-uppsats med inriktning elektroniska affärer2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    AimThis paper has come about because of the author's own experience as a project manager at FMV. In various projects, I have wondered if there is a link between the programs and processes that I have to use in my daily work. Are these programs effective for managing projects and follow-up.

    MethodIn order to examine whether it is efficiently using standard software, I have asked a number of projects manager at FMV to respond to a questionnaire, the method is qualitative.

    AbstractEfficient project management will require a set of tools for planning, monitoring and evaluating. Often there is a demand for a comprehensive range of enterprise software applications and business solutions combined to one business solution. A relevant question is if it is possible to use standard software, i.e. MS office to efficiently manage a business project. This thesis will look in to this by analyzing a big organization, in this case the Swedish Defense Material Administration (FMV). The analyze is based on a questionnaire with a number of project managers to determine if they have the possibility to do their work in an efficient way.

    ConclusionIt is possible to run business projects without a connecting business tool, but it will demand a lot from the project manager. Furthermore, it will NOT be efficient.

  • 650.
    Wang, Jessica
    University of Gävle, Department of Business Administration and Economics.
    Ansvarsförsäkringar mot dolda fel2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: My aim is to investigate liability insurances and to determine if they offer a good protection and what they cost. I also want to investigate how real estate agents introduce them in the market and who they are co-operating with.

    I also want to know which law and practice are being used concerning real estate business especially regarding hidden faults and the real estate agents and real estate inspectors responsibility.

    Method: I start out by describing the law and practice regarding the subject, using literature, articles and information available.

    Then I investigate the liability insurances found in the market, the name of the underwriter and how the terms are written. By collecting the insurance conditions it is possible to make a comparative study using a tabular form to compare prices, excess and amount of compensation.

    At last I analyze the problems and advantages there may be when consumers use liability insurances.

    Results & Conclusions: The price is not always conclusive but terms of conditions, exceptions and what is included is more important when comparing. But it is required to obtain all information about the existing insurances in the market. This is not an easy task as it is time consuming. I would like to see straightforward terms that are easy to understand, fewer exceptions and reductions due to age. Focus should be on what the insurance will cover. If possible I would like to obtain comparison of the insurance conditions already from the insurance- or real estate intermediary. According to my study the most expensive insurance are not always the best and it is preferred to sign the insurance through a real estate agent.

    Not all real estate agents have information about liability insurances on their internet pages and not all have the knowledge of this service. The real estate agent probably is chosen for other reasons than his co-operation regarding liability insurances and as most insurances has to be acquired through a real estate agent, the buyer cannot chose at will. The job of the real estate agent is rather to inform the both sides (seller and buyer) of their liabilities and duties to avoid misunderstandings.

    The buyer has the responsibility to examine the property regardless who has accomplished it. It is the buyer’s liability to examine the property which estimates the sellers liability to faults. The liability insurance is of great help since it is required to obtain an inspection of the property before purchasing it. Both seller and buyer can in this way obtain information about

    the properties conditions. The inspection of the property demands an active buyer who has to understand what precautions to take in order to avoid liability. Worst scenario should be estimated in advance to avoid future problems.

    Liability insurances regarding co-operating apartments do not exist in the market but here the law of purchase is used so there is not the same liability for hidden faults as in real estate business.

    Suggestions for future research: When real estate agents are allowed to have peripheral services maybe more package deals will be offered with better prices and conditions. It can be worth investigating how these liability insurances develop and how the real estate agents co-operation change when the possibility of earning money can be made.

    Contribution of the thesis: The investigation in the thesis show how important it is for consumers to understand the terms when signing an insurance policy and how difficult it is to compare different insurances in order to gain the most suitable. There is a feeling of security in taking an insurance, but it is still crucial to understand the responsibility divided between buyer and seller

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