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  • 1.
    Aarenstrup, Roger
    University of Gävle, Department of Business Administration and Economics.
    Improvements in Organizational development2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study was to investigate the relation between innovation and system complexity, and suggest improvements for an organization to handle innovation and complexity better.

    Method: The analysis was based on theoretical models about organizational structure, development models and knowledge management. The models were selected to highlight theoretical extremes rather than practical usefulness to avoid practical obstacles in the theoretic evaluations. The work progressed as a strategy development flow based on a model including four phases; analysis, objectives and recommendations, options and Implementation.

    Result & Conclusions: To significantly improve how complexity and innovation are managed it isn’t sufficient to focus on improvements in one part, such as processes. Organizational goals, external environment, organizational structure, development model, knowledge management and internal culture have to be considered and balanced to achieve significant improvements. For the organization studied it was clear that there was a difference in the official description of the organization and how it worked in practice.

    Suggestions for future research: Metrics are important to measure value and improvement. Balanced metrics describing how well an organization is adapted to its goals and environment is an area for future work. The effect of Model-Based design on organizational structure is another interesting topic for further research.  

    Contribution of the thesis: The recommendations and objectives developed in this study can be used to improve an organization with respect to both internal and external environment.

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  • 2.
    Abangma, Ferdinand Enoayuk
    University of Gävle, Department of Business Administration and Economics.
    Recognition of Brand Equity and Advertising in the Banking Industry in Cameroon. Case study Citibank N.A.: MBA-thesis in marketing2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    PURPOSEThe main purpose of this research is to determine the consumer level approach of brand equity in Citibank N.A using empirical information based on its brand awareness. The awareness of a brand would show the level of the brand recognition. A telephone interview was conducted to explain the different aspects that constitute the recognition of brand equity and brand awareness of Citibank N.A-Cameroon in addition to its ads.

    RESEARCH QUESTIONHow can Citibank N.A, Cameroon subsidiary, measure the level of its brand equity from its brand awareness?

    RESEARCH APPROACH/METHODOLOGYIn order to answer the research question and achieve the research objective established for this research, a structured research method was required. In this research a qualitative research approach was applied to suit the content of the research. A telephone interview was conducted to give a qualitative view of this research.

    FINDINGS AND CONCLUSIONSAwareness (aided, unaided), contributes to the recognition of brand equity. In the empirical part of the thesis brand recognition and awareness can be facilitated by Citibank-Cameroon subsidiary being participative in its social corporate responsibility plan to develop the community by planting trees and organizing football competition every summer holidays. This brand strategy has been used for several years to keep a positive brand image of the bank.

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  • 3.
    Abd Allah, Ahmed
    University of Gävle, Department of Business Administration and Economics.
    The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability: an Empirical Study of IAS 39 in Sweden2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Objective: The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the recognition and measurement of financial instruments and hedge accounting. When these instruments had been off-balance sheet hidden, accounting scandals were the consequences. Capturing these risky instruments in the body of the financial statements, according to IAS 39, implies diverse accounting choices where the selection is tied to managers' judgment.

    The Swedish GAAPs have been criticized in the literature of being less conservative than the US GAAPs. Sweden as an EU member has mandated the adoption of IFRSs in the consolidated financial statements of all listed companies, since 2005. No published research has studied the effect of IAS 39 diverse accounting practices on de facto harmonization and comparability in Sweden. The current study fills this gap in the literature, and goes beyond to investigate whether the selected accounting choices are associated with the industry sectors.

    Methods: A sample of 50 companies listed in NASDAQ, Stockholm in the financial and the industrial sectors is selected. Secondary data are obtained from the 2007 annual reports of the selected companies. Six accounting practice categories are detected under the standard. Herfindahl (H) index and Chi- square test are applied on the data.

    Results: The results show a relatively low harmonization and comparability in most of the accounting practices, and variation in associations between accounting practices and sectors. This infers to the risk of producing non-comparable financial statements that may distort the value of accounting numbers, the content of financial statements and negatively affect market participants.

    Conclusion: Much effort is still needed to enhance de facto harmonization and comparability of financial reporting. Further research is also motivated in order to develop a harmonization theory that support standard setters in revising the existing standard to eliminate inconsistencies in accounting choice selection and enhance comparability.

     

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  • 4.
    Abdi, Asal
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Laic, Daniella
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    RE/MAX Sverige: En studie inom marknadsföring2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vårt syfte är att ta reda på vilka marknadsföringsstrategier och marknadsföringsmodeller som föreskrivs i teorin, som RE/MAX använder sig av i Sverige i dagsläget samt att komma fram till vilka marknadsföringsverktyg som de kan utveckla för att vinna större marknadsandelar.

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  • 5.
    Abraha, Desalegn
    et al.
    Högskolan i Skövde.
    Hyder, Akmal S
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    From industrial networks to strategic alliances or vice-versa2009In: International Journal of Business and Emerging Markets, ISSN 1753-6219, Vol. 1, no 4, p. 361-386Article in journal (Refereed)
  • 6. Abraha, Desalegn
    et al.
    Hyder, Akmal S
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    The service firms' establishments in developing countries2000In: Journal of Euromarketing, ISSN 1049-6483, E-ISSN 1528-6967, Vol. 9, no 1, p. 57-86Article in journal (Refereed)
  • 7.
    Abraha Gebrekidan, Desalegn
    et al.
    Högskolan i Skövde, Skövde.
    Osarenkhoe, Aihie
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Awuah, Gabriel Baffour
    Högskolan i Halmstad, Halmstad.
    Relationships and Networks in the Processes of Establishment of Firms in Transitional Economies: The case of Scandinavian firms in Eastern and Central Europe2006Report (Other (popular science, discussion, etc.))
    Abstract [en]

    Focus on the particular entry mode a firm uses to enter a new market, rather than the process of establishment dominates in extant literature. To fill this void, we apply an establishment process model developed from the network approach to illuminate the web of relationship forms embedded in the establishment process of two Scandinavian firms as they attempt to establish themselves in transition economies. In one case, the results show that Statoil’s process of establishment in Estonia was less time- and resource-consuming because the firm drew support from significant actors in their network of exchange relationships. In the second case, a lack of home and host country support for Scania in Croatia resulted in an arduous and costly process and less stable position in the market, with the firm’s position changing several times as different problems cropped up. In light of the findings from the two cases, theoretical and practical implications for managing the establishment process are discussed.

  • 8.
    Abramsson, Mattias
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Vikström, Johan
    University of Gävle, Department of Business Administration and Economics.
    Finns det för få fastighetsvärderare ur de offentliga aktörernas synvinkel?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Inom fastighetsbranschen finns det ungefär 100 000 yrkesverksamma. Denna bransch står inom de närmaste åren för stora pensionsavgångar. En av de yrkeskategorier som kommer att påverkas är fastighetsvärderare. I dagsläget finns det ungefär 600 yrkesverksamma fastighetsvärderare. Genom ett antal offentliga aktörer som är verksamma inom fastighetsmarknaden, vill vi belysa frågan om de anser att det råder brist på fastighetsvärderare. Vi har valt att i denna studie särskilt granska och studera Gävle kommun och dess fastighetsbolag, Gavlefastigheter.

     

    Metod: Vi har med empirisk forskning, som bedrivs med företrädesvis kvantitativa och kvalitativa metoder, utfört denna studie. Data har samlats in genom intervjuer som sedan sammanställts och analyserats både utifrån de resultat vi fick in men även genom transaktionshandlingar som vi tagit del av ifrån Gavlefastigheter. Resultaten redovisas i löpande text. 

     

    Resultat & Slutsats: Resultaten vi fick fram visar på att ur de offentliga aktörernas perspektiv upplever alla utom en att det finns ett tillfredställande utbud av fastighetsvärderare. De offentliga aktörerna gör inte många fastighetstransaktioner och de anlitar bara fastighetsvärderare vid unika och komplexa objekt. Fastighetsvärderarna kommer att påverkas av pensionsavgångarna. Det i sin tur kommer inte, ur de offentliga aktörernas synvinkel, påverka efterfrågan av fastighetsvärderarnas tjänster.

     

    Förslag till fortsatt forskning: Vi har i denna studie valt att belysa vår problemformulering utifrån ett antal offentliga aktörers synvinkel. Det skulle vara intressant att göra en liknande fallstudie utifrån fastighetsvärderarnas egen sida, men även utifrån de privata fastighetsägarnas sida.

     

    Uppsatsens bidrag: Vi har med denna studie bidragit med att påvisa att de offentliga aktörerna inte anser att det finns för få fastighetsvärderare och att anlitningen av dem sker i mindre omfattning.

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  • 9.
    Ackerstierna, Eva
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Serviceerbjudande: En jämförelse av skola och omsorg mellan Sverige och Virginia (USA).2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: My topic is based on my own experiences from living in the USA for a few years.  Eventually, I realized the differences between our cultures were greater than my expectations. With three children in school you are thoroughly exposed to the education system and it is natural to make comparisons. This study is a comparative assessment of services offered in the areas of education and child-care. The aim for the study was to describe and evaluate service offered to families in Sweden and Virginia by using theories in marketing and service management. The primary aim is to highlight and discuss where is the best place to live.

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  • 10.
    Aenehband, Pardis
    University of Gävle, Department of Business Administration and Economics.
    Hur kan ledare motivera vardagsarbetet?: En fallstudie om Clas Ohlson2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    This bachelor thesis discus how store managers at Clas Ohlson motivate their co-workers at their everyday work.

    Motivation at work is essential, since engaging co-works makes the everyday routine work more effective. Otherwise that type of work can easily lead to unhappiness at the workplace which leads to less motivated workers, poor performance, even less motivated workers and this will start a negative circle.

    Other studies has shown that to in order to be pleased at a workplace and to keep qualified co-workers, the leaders needs to have knowledge in how they can use different techniques to increase staff motivation, but still motivation is not considered being an economic means of control. This has made me think about how leaders can motivate their workers at their everyday work.

    The questions at issue are:

    o How can leaders motivate co-workers in everyday work,

    o Which preferences the leaders consider control the individual motivation and

    o Which methods they can use to increase the motivation in the routine work.

    The purpose with this thesis is to study how leaders use their leadership to motivate workers to perform everyday work with more enthusiasm. To answer the question I have interviewed store managers at Clas Ohlson.

    In this thesis I have used a qualitative method, and I have compared relevant theories with the interviews I have done. Thus primary data has been gained through one-to-one interviews but also through mail interviews. Secondary data has its main source from literature studies, relevant to the subject but also articles from databases and Internet.

    The result I have concluded with this study is that a number of factors influence the co-workers motivation in everyday work. These factors are well communicated company goal, competence development, good personnel policy, strong company culture and reward of different kind which are influenced strongly of the store managers, but also management role and konwledge as leaders.

    I consider that Clas Ohlson has made use of all of these factors and my conclusion is based on the fact that workers in average stay longer at Clas Ohlson as employs than what they do in other retail stores.

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  • 11.
    Ahlgren, Johannes
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Fronaeus, Johan
    University of Gävle, Department of Business Administration and Economics.
    Tröga Gävlemäklare gör det lätt för nyetablerare2007Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We came in contact with a couple of estate agents, when we in the fall of 2006 were about to sell our apartments. What we discovered were that estate agents in Gävle haven’t had the same development as the estate agents in Stockholm, from where we have experiences by our practice as estate agents. Our thesis in this paper is that “Slow estate agents in Gävle, makes it easy for new establishers”. The purpose with this paper is to examine if there is a possibility for an estate agent from Stockholm to establish in Gävle with methods typically for the Stockholm market.

    Our thesis has been acknowledged in our interviews with the estate agents in Gävle. They are fully aware of that they have a similar concept as their competitors. They find it hard to point out unique selling propositions of their own company. They do not seem to have any plans to develop their service, despite knowledge of their lack of unique selling propositions. We have, in the end of this paper, made some suggestions what we would have done differently as estate agents in Gävle. We have suggestions in the areas of availability, marketing, sales, technique and other services that could be used.

  • 12.
    Ahlinder, John
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Fridman, Jonas
    University of Gävle, Department of Business Administration and Economics.
    Reducering av mellanhänder i bostadsmäklarbranschen – en bra idé?: MBA-uppsats i elektroniska affärer2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    The purpose of this essay is to investigate the obstacles and possibilities that exist in the real estate business in order for a breakthrough of middlemen reduction to take place. The purpose is also to closely examine how the broking of real estate is laid out in Sweden and in this context show how new players have changed and simplified the traditional business model for real estate broking.

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  • 13.
    Ahlqvist, Christoffer
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Cambronero, Janya
    University of Gävle, Department of Business Administration and Economics.
    Drama på Jobbet?: Att använda dramapedagogik i företagsutbildning2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med vår uppsats är att undersöka hur dramapedagogik kan användas inom företagsutbildning, och att diskutera dess eventuella för- och nackdelar. Genom att använda oss av kvalitativa intervjuer och en workshop har vi sökt ta reda på hur människor i olika positioner uppfattar dramapedagogik.

    Metod och teori: De metoder vi har använt oss av är kvalitativa intervjuer med en dramapedagog, en personalchef och en medarbetare, en workshop med tio projektledare som fått göra värderingsövningar och rollspel samt en enkätundersökning. I teoriavsnittet har vi beskrivit dramapedagogik samt tagit fram fyra grundstenar för en effektiv företagsutbildning. Vi definierar dramapedagogik som en pedagogisk metod där fokus ligger på processen och deltagarnas egna erfarenheter. Det finns olika metoder inom dramapedagogik, de vi berör är rollspel, improvisation och värderingsövningar. De fyra grundstenarna för en bra utbildning är: motivation, improvisation och interaktivitet, minska kunskapstappet samt utvärdering.

    Resultat och slutsats: Samtliga intervjuade var överens om att lärande med hög grad av interaktivitet, då man får göra något, var den bästa formen av inlärning eftersom kunskaperna då satte sig djupare. Dessutom uppfattades dramapedagogiska metoder som roliga, vilket gav en positiv syn på utbildningsformen.Genom att använda sig av dramapedagogiska metoder kan de fyra grundstenarna tillgodoses, men man måste vara medveten om de nackdelar dramapedagogik kan innebära. Den allmänna kännedomen och förståelsen för vad dramapedagogik innebär är låg, och därför är det viktigt att de företag som köper in tjänsten och de som levererar den är tydliga med vad syftet är, så att deltagarna kan känna sig trygga. Dessutom kan metoden vara kostsam, då de grupper som utbildas endast kan ha en begränsad storlek.  Om man är medveten om dessa risker så kan dramapedagogik vara en mycket lämplig metod, då utbildningen uppfattas som rolig och personlig, deltagarna har stora möjligheter att relatera till sig själva och sitt arbete, samt kan vara aktiva under hela utbildningen.

    Uppsatsens bidrag: Vi hoppas att människor genom att läsa denna uppsats får en större förståelse för vad dramapedagogik innebär, samt nya uppslag och idéer till hur en lyckad företagsutbildning kan se ut.

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  • 14.
    Ahlstedt, Magnus
    University of Gävle, Department of Business Administration and Economics.
    Implementation of an IT based Marketing information system in a high tech company: MBA-thesis in marketing: MBA-thesis in marketing2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The aim of this thesis has been to try to answer the question of how an IT based marketing information system support the formation of business and product related strategies and when and how such a system should be integrated in a company

    Method: Analytical meta-study of published literature condensed through a SWOT analysis and combined with a qualitative evaluation of questionnaires directed to companies with experience of developing and implementing marketing information systems.

    Result & Conclusion: Company size and market volatility decides the time of implementation of a marketing information system. Implementation should be initiated top-down in order to secure full organisational inertia. The approach should be holistic and tailor-made for each specific organisation. Users should fully integrated in development and implementation.

    Suggestions for future research: Supplementary work could be carried out in trying to quantify how a marketing information system affect the new product time to market and the strategic mismatch to real market development, hence the efficiency of such a system. Another question of interest is the organisational inbound resistance to change, how this resistance affect the implementation of a marketing information system and how to overcome the boundaries it poses.

    Contribution of the thesis:This thesis contributes with a general framework that sustains the implementation of a marketing information system. It answers the initial questions that a manager has, standing before the possible implementation of such a tool.

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  • 15. Ahlström Söderling, Ragnar
    et al.
    Brunåker, Svante
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Lindhult, Erik
    McCluskey, Denise
    Do something different!: Entrepreneurship courses in management education2005In: Trading Wor(l)ds: rapport från RENT en forskningskonferens, Gävle: Högskolan i Gävle , 2005, p. 10-29Conference paper (Other academic)
  • 16.
    Ahmadi, Zahra
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. KTH, School of Architecture and the Built Environment (ABE), Real Estate and Construction Management, Building and Real Estate Economics.
    Lind, Hans
    KTH, School of Architecture and the Built Environment (ABE), Real Estate and Construction Management, Building and Real Estate Economics.
    Strategies in declining housing markets: a comparison of public and private housing companies2016Conference paper (Other academic)
  • 17.
    Al-Barwari, Mona
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Hamed, Zabi
    University of Gävle, Department of Business Administration and Economics.
    Enkelt, Snabbt & Rätt: En studie av Försäkringskassans omorganisation2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Arbetet syftar till att beskriva och analysera de interna effekterna av en omorganisation. Detta bygger på en kvalitativ undersökning då vi ansåg att den var den mest relevanta metoden för studien. För att kunna fördjupa sig i ämnet från nära håll och bygga undersökningen på åsikter från de internt berörda parterna. Vi använde oss av ett flertal organisationsböcker som innehåller teorier om förändring och förändringsarbete. Information till empiriska delen av arbetet är hämtad från intervjuer med personer på ledningsnivå men också med övriga medarbetarna. Vi hade dessutom en formell verksamhetsstrategi för förändringsarbetet till vårt förfogande som vi kunde utgå ifrån.  Slutsatsen blev att Försäkringskassans verksamhet var byggd för en annan tid och behövde förändras. Detta var inte lika självklart behov för medarbetarna som för ledningen. Många i personalen är emot förnyelsearbetet och främst p.g.a. sättet förändringen genomfördes på då det var ett toppstyrt genomförande. Idén om det nya systemet bygger på tre ord: Enkelt, Snabbt & Rätt.

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  • 18.
    Alm Arvidsson, Cecilia
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Westin, Madeleine
    University of Gävle, Department of Business Administration and Economics.
    Kan skatteregimer ha inverkan på aktiers prisförändring på utdelningsdagen?: En studie om Stockholmsbörsen 1991-952007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Denna uppsats handlar om att studera varför den faktiska prisförändringen på utdelningsdagen skiljer sig från det som teoretiskt borde infalla om privata investerare är de som till sist påverkar prisförändringen. Tidigare studier har gjorts på andra marknader, däribland USA och har grundats på ett progressivt skattesystem. I Sverige kan vi dock observera ett platt skattesystem under den studerade tidsperioden. I jämförelse med tidigare studier kan vi också observera en större variation i skatteregimer.

    För att genomföra denna studie formulerar vi två modeller, då vi misstänker att den första modellen kan vara missvisande eftersom att en variabel har många missing values. I båda modellerna använder vi oss av samma beroende variabel, som visar skillnaden mellan den faktiska prisförändringen på aktiers utdelningsdag och det som teoretiskt borde gälla vid respektive skatteregim. Den beroende variabeln har vi själva skapat, utifrån vårt datamaterial, för att besvara vårt syfte med studien. Datamaterialet som används i studien är obalanserat paneldata, och utifrån detta gör vi en regressionsanalys med minsta kvadratmetoden.

    De empiriska resultaten påvisar en låg förklaringsgrad och ingen variabel är signifikant skilt från noll, vilket medför att vi inte kan dra några direkta slutsatser.

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  • 19.
    Alsaid, Loai Ali
    et al.
    Faculty of Commerce, Beni-Suef University, Egypt; School of Economics, Finance and Accounting, Coventry University, the UK.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi University, Turku, Finland.
    Accounting and Smart Cities: New Evidence for Governmentality and Politics2020In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 17, no 3, p. 158-170Article in journal (Refereed)
    Abstract [en]

    The concept of a smart city has attracted the attention of many scholars and policymakers in many countries worldwide. The role of accounting as a tool of governance in smart city politics, however, has so far been largely overlooked, especially in less developed countries (LDCs). This paper sets off to fill this research gap and hitherto unexplored linkages between accounting and smart cities. Drawing on the concept of governmentality, the authors conducted a case study based on document analysis, meetings observation, and 42 semi-structured interviews at a branch of a hybrid electricity company owned by New Cairo City in Egypt, during 2018. Findings show that the case company has implemented smart distribution networks of electricity in which new management accounting technology (enterprise resource planning (ERP) system) is used to trace costs, revenues, client complaints and feedback in a timely manner. The new network (of infrastructure and technologies) has represented timely accounting information as a major political power to influence accurate governance decision-making, such as smart electricity pricing and control, and to challenge governance decisions that are not sound. This paper is one of the first studies to explore the socio-political dynamics of accounting in smart city governance in the context of LDCs.

  • 20.
    Alsaid, Loai Ali Zeenalabden Ali
    et al.
    School of Economics, Finance and Accounting, Faculty of Business and Law, Coventry University, Coventry CV1 5FB, UK;Accounting Department, Faculty of Commerce, Beni-Suef University, Egypt.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. School of Business and Economics, Åbo Akademi University, FI-20500 Turku, Finland.
    ABC as a Multi-Lens Sustainability Reporting System in Smart Cities2023In: Sustainability, E-ISSN 2071-1050, Vol. 15, no 12, article id 9357Article in journal (Refereed)
    Abstract [en]

    There is a very short list of theoretical and empirical studies on the role of management accounting tools in the sustainability of smart cities. While the majority of these studies have addressed this role from the perspective of openness, participation, and hybridisation, others have addressed it in terms of economic, social, and environmental sustainability. Despite their early efforts often focusing on institutionalisation and governmentality processes, their analyses did not address how management accounting tools can be used to achieve sustainable goals, particularly in developing countries with a political and cultural character. This study aims to explore how an activity-based costing/ABC system is configured within urban development organisations to internalise cultural and political sustainability values at the smart city level. It applies a politico-cultural model and uses a case study approach from an Egyptian state-owned smart city enterprise. The findings reveal smart city culture and political/government compliance in the implementation of the ABC system, enabled by enterprise resource planning/ERP technology, within state-owned enterprises/SOEs. This system, seen as an emerging field, was created as a multi-lens reporting system on their political and cultural sustainability in smart cities. While political sustainability refers to SOEs' compliance with the ABC system, cultural sustainability refers to the embodiment of national smart city values in their system implementation. This sustainability costing system of a political and cultural nature has also created recursive dynamics, exemplified by the powerful role of ERP-ABC reports in making participatory sustainability decisions at various organisational and governmental levels for smart cities.

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  • 21.
    Alsayegh, Maha Faisal
    et al.
    Faculty of Economics and Administration, King Abdulaziz University, Jeddah 21589, Saudi Arabia.
    Abdul Rahman, Rashidah
    Faculty of Economics and Administration, King Abdulaziz University, Jeddah 21589, Saudi Arabia.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Corporate Sustainability Performance and Firm Value through Investment Efficiency2023In: Sustainability, E-ISSN 2071-1050, Corporate Sustainability Performance and Firm Value through Investment Efficiency, Vol. 15, no 1, article id 305Article in journal (Refereed)
    Abstract [en]

    This study investigates the influence of corporate sustainability performance (CSP) on firm value through investment efficiency. By applying a panel regression analysis using a large sample of 26,838 firm-year observations that represent 9218 Asian listed companies over the period of 2012–2019, we illustrate that high corporate sustainability performance (CSP) increases investment efficiency. This result coincides with both stakeholder theory and information asymmetry theory where economic, environmental, social, and governance involvements play a fundamental role in improving firm value. Our results further show that the social dimension significantly improves investment decisions, unlike dimensions associated with environment and governance, which show no significant effect on investment efficiency. These insights about the impact of CSP on investment decisions will be useful to stakeholders, decision-makers, policymakers, as well as academics to improve their awareness of the importance of corporate sustainability practices. Particularly, the positive relationship between the social dimension of CSP and investment efficiency should motivate managers to improve their corporate social responsibility policy formation and implementation, and the management of investment portfolios in enhancing firm value.

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  • 22.
    Amin, Sohaib
    University of Gävle, Department of Business Administration and Economics.
    Gender inequality in the workplace: Banks from Sweden and Pakistan2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of the study is to investigate the glass ceiling and the gender wage gap and reasons behind gender inequality in the banking sector of Sweden and Pakistan.

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  • 23.
    Anadol, Fadime
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Frost/Nylén, Ingela
    University of Gävle, Department of Business Administration and Economics.
    Hållbarhetsredovisning ur ett institutionellt perspektiv2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Hållbar utveckling har i dagens samhälle blivit ett etablerat begrepp. Både politikerna och allmänheten arbetar aktivt för att uppnå hållbar utveckling i världen.

    I och med att samhällets intresse för en hållbar samhällsutveckling ökar har det lett till att företagen mer och mer börjat engagera sig för en hållbar verksamhetsutveckling där man försöker ta ett socialt ansvar. Intressenterna till företagen kräver att företagen redovisar mer relevant information när det gäller hållbar affärsutveckling. Denna typ av redovisning kallas för hållbarhetsredovisning.

    Hållbarhetsredovisning är av ett globalt intresse men vi har valt att avgränsa studien till att utifrån den institutionella teorin belysa vad som påverkar utvecklingen av hållbarhetsredovisningen i Sverige.

    Denna studie visar att de tre pelarna reglerande, kognitiva och normativa i den institutionella teorin gemensamt bidrar till utvecklingen av hållbarhetsredovisningen. Detta kan vi se genom att det har uppstått regelverk, riktlinjer som har påskyndat och påverkat våra värderingar, normer angående hållbarhet och hållbarhetsredovisningar.

    Det finns ett flertal riktlinjer, lagar, rekommendationer och förslag angående hållbarhetsredovisningar som olika organisationer har utvecklat. De riktlinjer som finns beträffande hållbarhetsredovisningar som har upprättats utav olika organisationer är bland annat GRI: s riktlinjer, DJSI, ISO 14001, EMAS och SA 8000.

    I Sveriges rikes lag finns det reglerat i miljöbalken vilka regler som gäller angående vår miljö. I FAR: s samlingsvolym finner man lagar och rekommendationer om hur hållbarhetsredovisningar ska utföras och granskas.

    I årsredovisningslagens sjätte kapitel framkommer det vilka upplysningar om hållbarhet som ett företag bör lämna i förvaltningsberättelsen.

    Hållbarhetsredovisningen är ett sätt för företag att legitimera sin verksamhet. Företagen kan på så sätt förbättra trovärdigheten genom att framföra detta i rapporter till intressenterna om hur de agerar i ekonomiska-, sociala- och miljömässigafrågor. En faktor som driver på denna utveckling är att intressenterna kräver information utöver den finansiella redovisningen.

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  • 24.
    Andersson, Cathrine
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Allvin, Petra
    University of Gävle, Department of Business Administration and Economics.
    Hur arbetar företag med att minska antalet sjukskrivningar?: en studie av tre verksamheter2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    I denna uppsats har vi studerat hur företag arbetar för att minska antalet sjukskrivningar. Detta genom att titta på vilka förebyggande samt rehabiliteringsåtgärder som olika företag vidtar. Faktorerna bakom sjukskrivningarna är många, de kan vara psykiska eller fysiska och bero på arbetsmiljön, arbetsuppgifterna eller problem på det privata planet.

    Våra frågeställningar har varit; vilka de största orsakerna till sjukskrivningar är, hur företag går tillväga när en sjukskrivning uppkommer, hur arbetet med att minska sjukskrivningar ser ut samt vilka effekter detta arbete har.

    Den teoretiska referensram som vi använt oss av handlar om förebyggande och rehabiliteringsåtgärder. Vi tar även upp möjliga orsaker och arbetsgivarens ansvar då vi tycker att det är nödvändigt för att få en förståelse av situationen.

    Vår empiri bygger på intervjuer med personer från tre företag; Korsnäs AB, Scana Steel Söderfors AB och en organisation som vill vara anonym, därför kallad Organisation X. Den personalansvariga på varje företag har fritt fått berätta hur deras företag arbetar med att minska antalet sjukskrivningar.

    Det vi kommit fram till i denna uppsats är att företag är medvetna om vilka kostnader en sjukskrivning medför och hur viktigt det är med förebyggande åtgärder. Företagen har olika tyngdpunkt i sitt förebyggande arbetet. Korsnäs lägger tyngdpunkten på att ha en så bra arbetsmiljö som möjligt, medan Scana och Organisation X lägger tyngdpunkten på att få individen att ta eget ansvar. Företagens förebyggande arbete beskrivs att vara baserat på varje företags egna behov.

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  • 25.
    Andersson, Katarina
    University of Gävle, Department of Business Administration and Economics.
    Verksamhetsstyrning Gävle Hamn2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    This hermeneutic study is performed on request by Gävle harbour. The owner of Gävle harbour is Gävle community by Gävle Stadshus and the goal is to create a logistic centre in the district of Gästrikland/Dalarna. To enable the district to be growing and increasing environment, large investments have been put into infrastructure and machinery.

    The expansion of Gävle port and its business should in the future lead to that more companies will settle down in the port area and surroundings. That will increase the work opportunities, inhabitants and companies within the community. The goal of Gävle communities’ growth programme is to increase and be five percent better than the year 2004 within 2007.

    Facts like internationalisation of the economies and increased globalisation of markets, fast technology development, increased act on environmental issues and strive against tenable development. Many companies meet an increased competition, at the same time privatisation, deregulation and decreased recourse frames gives hash financial demands on the public businesses. Large changes in controlling both private and public businesses have been performed, cost efficiency and housekeeping of existing resources is obligated.

    Gävle port stands in front of an expansion and effectiveness of the business to be able to meet the demands of the future from a global market and the regional owner. To be able to answer the question what kind of effectiveness, ruling system and documents internal in the organization that should be maintained and established, there demands a present situation analyse. To receive the information what the company have and compare to the theories what they should have.

    The present situation analyse is built on ten qualitative interviews and shows that Gävle port have to standardise and formalise the business to be able to use their resources on a cost efficient way. To get the overall picture of the organisation the present situations analyse shows the areas that needs extra attention in the beginning. Four problem areas can be identified during the analyse that needs to be dealt with.

    Goal setting and strategy, the vision framtidsplan 2010 must be braked down in short and long term goals that can be mediated to the personnel.

    Market plan must be created to enable to have strategy and short term and long term goals for the marketing actions.

    Economy and salary system, Gävle harbour needs user friendly systems that can be helpful and gives control over the financial development.

    Environmental certification is an important issue now when the debate about environment and global heating is very intensive.

    The study shows that the theories often describe the best of worlds, but the reality usually shows a different side. Terminology used in theory books many times does not cooperate with the daily business and many times gives half the context.

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  • 26.
    Andersson, Linda
    University of Gävle, Department of Business Administration and Economics.
    Avskaffandet av revisionsplikten - ur ett styrningsperspektiv2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: Our purpose with this paper is to get a basis to conduct a discussion how auditing firms prepare themselves before the change of the statutory audit and what consequences that is going to represent for the business strategy.

    Methodology: We used a qualitative method which was natural when we present the study in form of words and not in form of numbers. Our empirical accumulation endures of primary sources because we chose personal interviews with four persons on different auditing firms. The auditing firms that we have chosen consisted of two international chains of stores and two smaller firms.

    Findings: Trough the study we found a slight passivity in the act by the auditing firms around the abolishment of the statutory audit for micro firms. We mean that the firms should lay one step ahead if they had strategies for how to meet the changes.

  • 27.
    Andersson, Mikael
    University of Gävle, Department of Business Administration and Economics.
    Benchmarking inom turismbranschen: En jämförande Casestudie mot fem olika företag2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 28.
    Andersson, Mikaela
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Javidi, Hamid
    University of Gävle, Department of Business Administration and Economics.
    2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Purpose: The purpose with our thesis is to understand if the auditors think that it occurs a self-audit threat about the issue of capital contribution, and which service can an auditor perform without not disturb and threat the auditor’s independence.

    Methodology: We have used a qualitative method in our thesis. We carried out four interviews with auditors from two different auditing firms.

    Theory: Our thesis theory part is based especially on facts from Krister Moberg and the newspaper Balans, because these facts have been relevant to our study.

    Empirical foundation: This part exists of four interviews with four chartered accountants, who have experience capital contribution. Our four auditors were from two different auditor firms in two different towns.

    Conclusions: Our study shows different pictures about capital contribution that can lead to a self-audit threat. But every one of the auditors is agree that a self-audit threat can occur if the auditor himself appraises the property. The reason is that the auditor is going to review his own appraises in the final account. Another reason is that the auditors not have the competence to do appraise like this. It is important that appraise performs by a reliable, independent and competent appraiser.

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  • 29.
    Andersson, Per
    et al.
    Stockholm School of Economics.
    Arbin, Katarina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rosenqvist, Christopher
    Stockholm School of Economics.
    Artificial intelligence in public procurement: Perceived challenges, applications and value creation in early phases of AI adoption2023Conference paper (Refereed)
  • 30. Andersson, Roland
    et al.
    Söderberg, Bo
    University of Gävle, Department of Business Administration and Economics. Fastighetsekonomi.
    Internal rents and the ownership of state properties: experiences from Sweden2008Report (Other academic)
  • 31. Andersson, Roland
    et al.
    Söderberg, Bo
    University of Gävle, Department of Business Administration and Economics.
    Regionala fastighetsskatter kan ge bättre infrastruktur2008In: Ekonomisk Debatt, ISSN 0345-2646, Vol. 36, no 6, p. 57-69Article in journal (Other (popular science, discussion, etc.))
  • 32. Andersson, Roland
    et al.
    Söderberg, Bo
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Vad bör staten göra som fastighetsägare?2006In: Ekonomisk Debatt, ISSN 0345-2646, Vol. 34, no 3, p. 18-29Article in journal (Other academic)
  • 33. Andersson, Roland
    et al.
    Söderberg, Bo
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Vad tänker Mona Sahlin göra åt den orättvisa hyresregleringen?2005In: Ekonomisk Debatt, ISSN 0345-2646, Vol. 33, no 2, p. 44-46Article in journal (Other (popular science, discussion, etc.))
  • 34.
    Andersson, Susanne
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Svensson, Jenny
    University of Gävle, Department of Business Administration and Economics.
    Avsaknaden av relevanta motiv: en studie av fastighetsförvärv gjorda av privata fastighetsägare från kommunala bostadsföretag2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: Refer to acquisitions of municipal housing estate we are of the opinion that most discussions brought to attention are those that concern conversion from tenancy right to co-operative. That is also the case when it comes to theoretical descriptions. Therefore we believe that our research can contribute to illuminating the phenomenon and increase the knowledge about how tenancy rights can trade owner without changing the right of disposition and that this actually occurs. The aim of this essay is therefore to study how a purchase made by private landlords to municipal housing estate is arranged.

    Method: In this essay we have used the approach of the hermeneutists since we are aware of the fact that our attitude and interpretations of the study will affect our result. However we believe that we can help each other to be critical towards the sources. Further on we have applied a qualitative course of action by basing our research on interviews. The interviewees are active within different private real estates at various locations dispersed all over the country.

    Result & conclusions: Through our research we have come to the conclusion that the private landlords’ motive when investing in municipal housing estate is varying. In addition the municipalities’ sales argument has varied. Our research shows that the private landlords in most cases have not used any economic models to calculate the profitability of real estate. Furthermore our research shows that in all cases there are no intentions to reconstruct this real estate into co-operative in the future.

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  • 35.
    Andersson, Therese
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Knutson-Ek, Christian
    University of Gävle, Department of Business Administration and Economics.
    Det sociala ansvaret hos Coop-Konsum2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: Today more and more consumers and employees expect businesses to take extensive social responsibility, not only in generating profits and guarantee employments. This responsibility is called CSR (Corporate Social Responsibility).

    • We want to know why and how businesses work with CSR.

    • The aim of this study in to get a deeper understanding of what CSR is.

    • What the importance is of CSR for businesses in today’s society.

    • What effects CSR has on business image and what is the economic gain in using it.

    Method: We have used a method in which interpretation is the main concept. This investigation is based on a qualitative approach with an interview as its main component. We also describe this study’s validity and reliability.

    Result & Conclusions: We feel that through this study we have gained a deeper and more thorough understanding of what CSR is and what it means to today’s society and its businesses. We have formed a image of how Coop Konsum works with CSR and what this means for their business. In our opinion they do not work with CSR to get a better economic result.

    Suggestions for future research: Our limitations have been that we only accomplished one interview. A deeper understanding in this subject would demand more investigations.

    Contribution of the thesis: The information we received from our interview with the director of Coop-Konsum Gävleborg can contribute to deeper knowledge on how cooperative businesses work with CSR and what the importance of this is.

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  • 36.
    Andersson, Tony
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Wennberg, Elvira
    University of Gävle, Department of Business Administration and Economics.
    Informationshantering och kunskapsöverföring mellan svenska och kinesiska företag: ~ En fältundersökning i Kina.2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att se hur kunskap överförs och information hanteras från svenska företag till deras samarbetspartners eller dotterbolag i staden Qingdao i Kina, men även att se vilka problem som kan uppstå när dessa processer genomförs. Författarna vill även utreda vilken informationshantering som är mest effektiv samt om det uppstår några problem i samband med de kulturella skillnaderna mellan Sverige och Kina.

    Den allmänna anledningen till att ett företag investerar i ett annat land är de ekonomiska utvecklingsmöjligheter som kan ge stor avkastning, men vilket land ett företag väljer att investera i varierar. De tio senaste åren har Sveriges ekonomiska relationer med Kina utvecklats snabbt och idag är Sveriges största handelspartner i Asien, landet Kina. När utländska företag etablerar sig i Kina överförs kunskap och information till de kinesiska företagen och deras arbetstagare. Detta kan skapa ekonomiska möjligheter för de utländska företagen men innebär även en utmaning. Kunskapsöverföring och informationshantering är viktigt för alla parter och det kan vara svårt att känna till vilka problem som egentligen kan uppstå genom dessa överföringar.

    För att genomföra uppsatsen har författarna valt att utföra en fältundersökning på plats i staden Qingdao som är belägen på Kinas östkust. Undersökningen omfattar sju företag varav sex är stora välkända svenska företag.

    Uppsatsens resultat visade att det var olika överföringsmetoder som användes och att kinesers och svenskars sätt att reagera över informationen är väldigt varierande. De svenska företagen står inför en utmaning hur de ska betänka de nya värderingssystemen och hur de påverkar kunskapen i form av fakta som ska tas emot av de nya medarbetarna. Dessa fakta är lätt att sprida, men att få samsyn i hur man tolkar detta krävs även att uppfattningarna, det vill säga tolkningen är den samma och det kan uppnås genom att sprida företagskulturen.

    Författarna ville även utreda vilken informationshantering som var mest effektiv. Det fanns många metoder som var effektiva på olika sätt men respondenterna uppskattade personliga möten i stor utsträckning eftersom de anser att det är väldigt viktigt med personliga relationer. Författarna kan konstatera att flera problem uppstår i och med de kulturella skillnaderna och att det grundläggande problemet är att försöka förstå motpartens kultur.

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  • 37.
    Andersson-Sköld, Yvonne
    et al.
    Department of Earth Sciences, University of Gothenburg, Gothenburg, Sweden; Department of Architecture and Civil Engineering, Chalmers University of Technology, Gothenburg, Sweden.
    Klingberg, Jenny
    Department of Earth Sciences, University of Gothenburg, Gothenburg, Sweden.
    Gunnarsson, Bengt
    Department of Biological and Environmental Sciences, University of Gothenburg, Gothenburg, Sweden.
    Cullinane, Kevin
    School of Business Economics and Law, University of Gothenburg, Gothenburg, Sweden.
    Gustafsson, Ingela
    City of Gothenburg, Parks and Landscape Administration, Gothenburg, Sweden.
    Hedblom, Marcus
    Department of Forest Resource Management, Landscape Analysis, Swedish University of Agricultural Sciences, Uppsala, Sweden.
    Knez, Igor
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology, Psychology.
    Lindberg, Fredrik
    Department of Earth Sciences, University of Gothenburg, Gothenburg, Sweden.
    Ode Sang, Åsa
    Department of Landscape Architecture, Planning and Management, Swedish University of Agricultural Sciences, Alnarp, Sweden.
    Pleijel, Håkan
    Department of Biological and Environmental Sciences, University of Gothenburg, Gothenburg, Sweden.
    Thorsson, Pontus
    Division of Applied Acoustics, Chalmers University of Technology, Gothenburg, Sweden.
    Thorsson, Sofia
    Urban Climate Group, Department of Earth Sciences, University of Gothenburg, Gothenburg, Sweden.
    A framework for assessing urban greenery's effects and valuing its ecosystem services2018In: Journal of Environmental Management, ISSN 0301-4797, E-ISSN 1095-8630, Vol. 205, p. 274-285Article in journal (Refereed)
    Abstract [en]

    Ongoing urban exploitation is increasing pressure to transform urban green spaces, while there is increasing awareness that greenery provides a range of important benefits to city residents. In efforts to help resolve associated problems we have developed a framework for integrated assessments of ecosystem service (ES) benefits and values provided by urban greenery, based on the ecosystem service cascade model. The aim is to provide a method for assessing the contribution to, and valuing, multiple ES provided by urban greenery that can be readily applied in routine planning processes. The framework is unique as it recognizes that an urban greenery comprises several components and functions that can contribute to multiple ecosystem services in one or more ways via different functional traits (e.g. foliage characteristics) for which readily measured indicators have been identified. The framework consists of five steps including compilation of an inventory of indicator; application of effectivity factors to rate indicators' effectiveness; estimation of effects; estimation of benefits for each ES; estimation of the total ES value of the ecosystem. The framework was applied to assess ecosystem services provided by trees, shrubs, herbs, birds, and bees, in green areas spanning an urban gradient in Gothenburg, Sweden. Estimates of perceived values of ecosystem services were obtained from interviews with the public and workshop activities with civil servants. The framework is systematic and transparent at all stages and appears to have potential utility in the existing spatial planning processes.

  • 38.
    Anelin, Peter
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Schnürer, Olof
    University of Gävle, Department of Business Administration and Economics.
    Fastighetsmäklarens arbete och förhållningssätt kring  16 § i Fastighetsmäklarlagen  2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The background to the paper has its origin in the reports made against real estate agents where a large proportion of these complaints are related to lack of information to the parties. According to us these complaints contribute to a lack of trust for the real estate agents since these reports can be highlighted as something concrete in media. The purpose of the paper is to get a clearer picture and better understanding of how real estate agents work according to Section 16 Real Estate Brokerage Act. If the information to the parties is insufficient, our hope is to shed light on these to eventually be able to reduce complaints against real estate agents.

    Our main question of this essay is: How do real estate agents work to give buyers and sellers the advice and information they need in connection with the conveyance of real property pursuant to Section 16 Real Estate Brokerage Act, deficiencies work somewhere?

    Method: We have used a qualitative method and collected data using depth interviews which has been put together and will be discussed in the paper. The data we collected was the basis for our analysis where we compared how the people we interviewed worked against the theory in the paper to try to see the context and enhance our understanding.

    Result & Conclusions: We had an idea that the disclosures according to Section 16 FML had not been met to the extent that is desirable at a brokerage. Our first impression has changed since we realized that the people interviewed generally worked under the laws and guidelines that exist. The problem is not the real estate agents’ work patterns but how the information is distributed to the parties.

    Suggestions for future research: Our paper describes a real estate agent’s work under Section 16 FML which is compared to the legal theory which has been our definition. It would be interesting to investigate how a real estate agent works and compare against the organization theory to get a different perspective. Furthermore, it would be possible to do the study with the same problem fixed to a geographical or demographic comparison. Finally, it would be exciting to see how you can convey information to consumers in the best way through some form of study.

    Contribution of the paper: We believe that the benefits of the study is that we get an understanding of why these complaints are being made to the FMN and that it brings some clarity to how real estate agents work according to our reference points.

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  • 39.
    Angemo, Per
    University of Gävle, Department of Business Administration and Economics.
    Konsekvensanalys: en värdefull delprocess vid förändringsarbete i organisationer2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Aim: This thesis has two purposes:

    1) To create a better understanding of how an impact analysis may affect the outcome of organizational change processes

     

    and

     

    2) To initiate the development of a tool for carrying out an impact analysis in an organizational change process and carry out an initial test of this tool.

    Method: This thesis is a qualitative case study. After an initial literature review, the method of data collection has been qualitative interviews of unstructured and semi-structured nature. In the analysis of collected data a hermeneutic approach has been applied.

    Result & Conclusion: The impact analysis carried out in this case study clearly shows how an impact analysis can affect the basis of decision making, planning and implementation of change in organizations. Thus theoretical as well as empirical ground has been found for its value in organizational change processes.

     

    The test of the tool showed that the focus areas developed were perceived as relevant in the company context. The tool, however, most likely needs further development in the form of a user's guide to achieve an understanding of the focus areas, their content, and their impact on each other, good enough to be applied without using external consulting services. This was an initial assumption that was strengthened by the results of the study.

    Suggestions for future research: One limitation of this study may be that the test of the tool had to be carried out at a different stage in the change process from what was initially planned. It would be suitable to test the tool at its originally suggested stage of a change process and also in an organization of a more diversified character. The above mentioned are both suggestions for future studies.

    Contribution of the thesis: My hope is that this thesis has created a better understanding of how an impact analysis may affect the outcome of organizational change projects. The development of a tool for carrying out an impact analysis has been initiated and in its future complete version this tool may well be of much help for organizations involved in organizational change projects.

    Key words: organizational change, impact analysis, change process, leading change

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  • 40.
    Anik, Ferhat
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Anik, Evin
    University of Gävle, Department of Business Administration and Economics.
    Namnbyten av företag: Varför och Hur?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    I västvärlden har det blivit nästintill en trend för företag att göra namnbyten. I USA byter cirka 3000 företag namn varje år. 1990 låg den siffran på 1000, vilket innebär en ökning med 300 % på cirka 15 år. De stora finansiella summor som används vid namnbyten indikerar på att företagsnamnet är av stor betydelse. Men varför gör dessa företag namnbyten, och hur går de tillväga vid namnändringen? Syftet med den här studien är att besvara dessa frågor.

    För att kunna besvara dessa frågor har vi använts oss utav kvalitativ metod, då vi vill gå på djupet genom att besvara ”varför” och ”hur”. Vi har gjort fallstudier med företagen E.ON och Nordea. På Nordea intervjuade vi Kaisa Fexe, som är varumärkeschef sedan 2001, och på E.ON har vi intervjuat marknadsföringschefen Lars-Göran Pihl.

    Studien pekar på dessa fyra skäl som de vanligaste orsakerna till namnändringar hos företagen:

    • Sammanslagning/förvärv

    • Inträde på ny marknad

    • Förlorad rätt till varumärke

    • När varumärket har skadats

    Genom intervjuerna med våra fallföretag kom vi fram till att en av anledningarna till deras namnbyten var strävan efter synergi, speciellt när det gäller marknadsföringskostnader. Det finns inga modeller för hur ett företag ska gå tillväga vid ett namnbyte, men genom vår empiri drar vi slutsatsen att namnändringar går genom tre faser;

    1. Internkommunikation om namnbytet parallellt med att hitta och bestämma sig för ett namn.

    2. Externkommunikation om namnbytet parallellt med det praktiska arbetet.

    3. Fylla företaget med värden som man vill associeras med.

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  • 41.
    Ansari, Akbar
    University of Gävle, Department of Business Administration and Economics.
    Evaluatin Strategy for Candidates drug and implementation to product D: MBA-thesis in marketing2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Biovitrumis is one of the larger biopharma companies in Euprope and conducts research in different niche areas. One of the interested areas for Biovitrum is Exocrine Pancreatic insufficiency. Biovitrum has a candidate drug (product D) in early development process for treatment of. Exocrine Pancreatic Insufficiency.

    The Drug development is a long, complicated and costly process. Therefore, it is very important for managers to know the commercial value of a future drug. The purpose of this report is to develop a model for evaluation of candidate drug in early development phase and analysis of market potential for product D for treatment of Chronic pancreatitis. Chronic pancreatitis is disease within sub group of Exocrine Pancreatic Insufficiency.

    The deductive reasoning approach and quantitative data is used in this report. Only secondary data is collected for this study. The sources of secondary data are research papers, Google Pub-Med database and consultant companies.

    A new model is developed for evaluation of candidate drug .This model can analyse the market potential, unmet medical need, and calculate net present values. This study shows that there is unmet medical need in chronic pancreatitis. The result also shows that product D has comparative advantages over present products in the market and future competitors. The product D can full fill the unmet medical need for treatment of Chronic pancreatitis

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  • 42. Aronsson, Tomas
    et al.
    Daunfeldt, Sven-Olov
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi.
    Wikström, Magnus
    Estimating Intrahousehold Allocation in a Collective Model with Houasehold Production2001In: Journal of Population Economics, ISSN 0933-1433, E-ISSN 1432-1475, Vol. 14, no 4, p. 569-584Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to estimate the intra-family distribution of income and the individual demand for leisure and household production from Swedish cross-sectional household data. As a basis for the analysis, we use a collective model where each individual is characterized by his or her own utility function and divides total time between leisure, household production and market work. For the purpose of comparison, we also estimate a version that is consistent with a more traditional model of labor supply, the unitary model.

  • 43.
    Asplund, Anna
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Löwling Helmerskog, Madeleine
    University of Gävle, Department of Business Administration and Economics.
    Marknadsföring genom att skapa upplevelser i köpcentrum2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 44.
    Asplund, Annika
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Gustafsson, Sandra
    University of Gävle, Department of Business Administration and Economics.
    Empowerment - Ett framgångskoncept?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vårt syfte med detta arbete är att ge en inblick i hur empowerment som styrkoncept fungerar i praktiken. Detta undersöker vi för att nuvarande och framtida ledare ska få en bättre förståelse för empowerment och de effekter som uppstår när det används, för att kunna bidra till att de får större nytta av konceptet i framtiden. En hermeneutisk tolkningsmetod är använd för att uppnå det syfte vi har med arbetet. Genomförandet av arbetet är baserat på en kvalitativ metod, där en fallstudie med fem intervjuer utförts. Då arbetet kommit fram till ändpunkten har vi fått en förståelse för att de medarbetare i en organisation som använder empowerment som styrkoncept till största del ser på konceptet så positivt som teorierna säger om det. Vi ser att det är av stor vikt att organisationer ser till helheten i konceptet för att det ska ge de positiva effekter som det sägs ge. Denna helhet vill vi påpeka ser olika ut i alla organisationer beroende på vilka individer som finns i den samt hur organisationens andra förutsättningar ser ut.

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  • 45.
    Avalinejad-Bandari, Marziyeh
    University of Gävle, Department of Business Administration and Economics.
    Fastighetsmäklare: varför så dåligt rykte?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Many people react negatively when they find out that I work as an estate agent. They believe that estate agents earn more money then they should. What many do not know is how hard we must work and that it doesn´t suit someone who is looking for an 8-17 work. As an estate agent I thought it would be interesting to found out why the estate agents have such a bad reputation.

    Method: This essay is based on the interviews with estate agents and branch organizations but also on newspaper articles about real estate agents. Theory is collected marketing, where I have concentrate on concepts of branding, positioning, communication and image.

    Result & Conclusions: The factors, which I found in my investigation, that have an effect to the bad reputation are; media, commission, the customers and the bidding. These four factors have utmost importance for the reputation of estate agents.  For estate agent to become a strong brand, the estate agents need to concentrate on the communication to the customers and make sure that there will be no misunderstanding. The estate agents must found a good and unique position and make a strong place in the customer’s consciousness. To do that as an estate agent, you have to take care of your clients and make sure that you create a good relation to them.

    Suggestions for future research: How can the bad reputation turn to a good reputation? More is need to be said about this. How can the brand estate agent get more positive touch?

    Contribution of the thesis: The contribution of the essay is to give a picture of the bad reputation estate agents have to deal with and how it have become. The contribution is furthermore to give a balanced picture of the profession of estate agency. 

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  • 46. Awuah, Gabriel Baffour
    et al.
    Osarenkhoe, Aihie
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Abraha GEBREKIDAN, Desalegn
    Interactive internationalization: the case of Swedish firms2007Report (Other academic)
    Abstract [en]

    The extant literature stresses that having foreign market presence is imperative for most firms these days. However, how firms conceive of which foreign markets to enter, the entry mode to take and the resource commitments to make are not information or decision-making processes solely confined to a firm that internationalizes its activities. The purpose of this study is to provide deeper insights into (1) reasons for a firm to internationalize its business activities and (2) the extent to which an independent actor (s) actively collaborates with the internationalizing firm so as to jointly determine the choice of market, the mode of entry and the level of investment committed in the market to be entered and even after the entry (i.e. the on-going activities). Based on two multiple case studies, one major finding of the study shows that independent actors, with their interconnected networks, have played and are still playing a major role in influencing the internationalization processes of each of the two firms in this study.

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  • 47.
    Axelsson, Anna
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Siffer- och bokstavskombinationer som varumärken2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att analysera tre praktikfall för att undersöka hur Sandvik hanterar skydd av beteckningar som varumärken idag för att presentera ett förslag på hur Sandviks problem med plagierade beteckningar kan hanteras.

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  • 48.
    Axelsson, Cecilia
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Hammarstedt, Anna
    University of Gävle, Department of Business Administration and Economics.
    Expansionens utmaningar: en jämförande studie inom projekt- och byggledningsbranschen2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to compare four different project management companies in the construction business that expand or already have expanded. We have examined what problems and challenges that can appear when a company expand and we have especially focused on two of them, how the organisation should be structured and the leadership

    Method: Our study has a qualitative approach and is based on theory in form of literature, academic journals and unstructured interviews with four respondents from four different companies.

    Result & Conclusions: Our conclusion is that it can be solved in a numerous of ways because all these four companies are successful but certain things can be solved in better ways than others. The role of the leader and how the organisation is structured have an important part if a company will have a successful and effective expansion or not.

    Suggestions for future research: Since we just have examined the challenges of expansion in project management companies in the construction business and interviewed only persons who have some kind of leader roles in their company our suggestions for further research is to interview the employees in the companies to get their opinion of expansion. How it all looks from their point of view and what challenges they think are the most existing.

    Contribution of the thesis: This study can be used by companies who are in the beginning of expansion or companies who have thoughts of expansion. Both companies in similar business or not can use this study. Since we are working in one of the organisations that are examined it can be interesting not only just to see the challenges with organisational structure and leadership. It can also be interesting for the reader to see what a normal worker thinks of expansion and the challenges, not only from the view of the leader.

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  • 49.
    Aynsley, Alexandra
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Holmqvist, Andreas
    University of Gävle, Department of Business Administration and Economics.
    Kundens val av fastighetsmäklare2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Real estate agent is a popular occupation that many young people study today. They enter the market and will have to compete with experienced real estat agents. Why should the customer choose them instead of those with more experience? We describe the character of services offered, expectations and customer satisfaction. We have chosen to give a questionnaire to customers and real estat agents. The purpose of the examwork is to creat a comprehension why the customer chose a certain real estat agent?

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  • 50.
    Backman, Anneli
    University of Gävle, Department of Business Administration and Economics.
    Kläderna gör mannen: En studie om mäns förhållande till begreppet Estetisk Kompetens2008Independent thesis Advanced level (degree of Magister), 15 points / 22,5 hpStudent thesis
    Abstract [sv]

    Syfte: Denna uppsats är skriven utifrån ett genus perspektiv och behandlar främst mäns förhållningssätt och erfarenheter av skönhet och utseende inom yrkeslivet samt deras medvetenhet angående begreppet estetisk kompetens. Begreppet estetisk kompetens är relativt nytt och betonar vikten av utseendets betydelse inom arbetslivet. Syftet med denna uppsats är att undersöka hur män förhåller sig till och är medvetna om vikten av skönhet och utseende samt betydelsen av begreppet estetisk kompetens inom arbetslivet.

    Metod: Arbetet har en abduktiv ansats som därefter har utgått från en kvalitativ datainsamlingsmetod genom intervjuer med ett flertal män. Materialet från de genomförda intervjuerna har därefter sammanförts med diverse olika informationskällor. Sedermera har respondenternas svar noga analyserats med relevant litteratur för att därefter finna en användbar teori.

    Resultat & slutsats: Begreppet estetisk kompetens var för majoriteten av männen något främmande och de allra flesta av männen som deltog i studien var av den uppfattningen att utseende var viktigt men att fokus skulle ligga på att vara lagom. Respondenterna som medverkade i undersökningen uppvisade även en hög grad av anpassningsförmåga gällande sitt utseende inom arbetslivet. Männens förhållande till skönhet, utseende och estetisk kompetens var i ambivalent till karaktären då majoriteten av respondenterna var osäkra på hur pass tillåtande det egentligen är för män att vara fåfänga.

    Förslag till fortsattforskning: Det skulle vara intressant att närma sig detta område, som är relativt svårbegripligt, från ett arbetsgivarperspektiv då det i grunden är arbetsgivaren, företaget eller den befintliga verksamheten som anger riktlinjer eller direktiv för hur man önskar att ens medarbetare skall se ut.

    Uppsatsens bidrag: Min förhoppning är att denna studie på sikt skall kunna bistå till att öka medvetenheten kring själva begreppet estetisk kompetens samt synliggöra vikten av skönhet och utseende inom arbetslivet.

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