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  • 1951.
    Åge, Lars-Johan
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. Economic Research Institute (EFI), Stockholm School of Economics/Handelshögskolan i Stockholm.
    Business Manoeuvring: A Grounded Theory of Complex Selling Processes2009Doctoral thesis, monograph (Other academic)
  • 1952.
    Åge, Lars-Johan
    Stockholm School of Economics, Stockholm, Sweden.
    Business manoeuvring: a model of B2B selling processes2011In: Management Decision, ISSN 0025-1747, E-ISSN 1758-6070, Vol. 49, no 9, p. 1574-1591Article in journal (Refereed)
    Abstract [en]

    Purpose - This study aims at developing a model that captures the reality of complex contemporary B2B selling processes.

    Design/methodology/approach - The grounded theory methodology was deployed in this study. In-depth interviews and interactive lectures were used for data collection.

    Findings - This study indicates that contemporary B2B selling processes are complex and dynamic endeavours in which various (sometimes conflicting) interests are ultimately managed by the involved actors through a dynamic process best described as "business manoeuvring".

    Research limitations/implications - Possible avenues of future enquiry include investigation of other industrial sectors in which the proposed model's description of selling processes is valid and assessment of the characteristics of companies (in terms of size and profitability).

    Practical implications - The model proposed in this study can be utilised by practitioners to impose a useful conceptual structure on otherwise fluid and intangible processes thus making them easier to analyse and thereby facilitating strategic corporate decision-making.

    Originality/value - Based on the real life experiences of the involved actors, this model describes that complex contemporary B2B selling processes are dynamic processes and not linear or sequential ones.

  • 1953.
    Åge, Lars-Johan
    Stockholm School of Economics, Stockholm, Sweden.
    Goal oriented balancing – a general model of negotiation processes2015In: The 15th International Conference on Group Decisions & Negotiation Letters / [ed] Kamiński, B., Kersten, G., Szufel, P., Jakubczyk, M. & Wachowicz, T., Warsaw: Warsaw School of Economics Press , 2015, p. 111-118Conference paper (Refereed)
    Abstract [en]

    This article presents the first grounded theory on negotiation processes and suggests that it is necessary to simultaneously apply strategies that are focusing on building trust based relationships and those that are more rational when negotiating. The process by which these two dimensions are deployed is dubbed “Goal oriented balancing” and describes how the negotiator is continuously balancing these opposing, and seemingly contrasting, strategies in a situation specific and dynamic manner in order to reach the goal.

  • 1954.
    Åge, Lars-Johan
    Stockholm School of Economics, Stockholm, Sweden.
    Goal-oriented Balancing: a New Model of Contemporary Sales Management2014In: The Grounded Theory Review, ISSN 1556-1542, E-ISSN 1556-1550, Vol. 13, no 2, p. 61-69Article in journal (Refereed)
    Abstract [en]

    This study focuses on the substantive area of sales management and it suggests that the main concern of a sales manager is to reach the sales and economical goals of the sales organization. The social process by which this main concern is resolved is called goal-oriented balancing and it describes two complementary organizational dimensions, frame development and individual development that are continuously balanced against each other. That is, the sales manager must establish effective organizational processes and structures as well as find the keys to maximum individual performance. These two processes have to be in balance and supportive of each other.

  • 1955.
    Åge, Lars-Johan
    Stockholm School of Economics, Stockholm, Sweden.
    Grounded Theory Methodology: Positivism, Hermeneutics, and Pragmatism2011In: Qualitative Report, ISSN 1052-0147, Vol. 16, no 6, p. 1599-1615Article in journal (Refereed)
    Abstract [en]

    Glaserian grounded theory methodology, which has been widely adopted as a scientific methodology in recent decades, has been variously characterised as "hermeneutic" and "positivist." This commentary therefore takes a different approach to characterising grounded theory by undertaking a comprehensive analysis of: (a) the philosophical paradigms of positivism, hermeneutics, and pragmatism; and (b) the general philosophical questions of the aims of science and the issue of choosing a scientific methodology. The commentary then seeks to position grounded theory methodology in terms of these philosophical perspectives. The study concludes that grounded theory methodology contains elements of positivism, hermeneutics, and pragmatism. In coming to this conclusion, the study clarifies the degree to which these three perspectives are found within Glaserian grounded theory methodology.

  • 1956.
    Åge, Lars-Johan
    Department of Marketing and Strategy, Stockholm School of Economics.
    How and why managers use conceptual devices in business-to-business research2014In: The journal of business & industrial marketing, ISSN 0885-8624, E-ISSN 2052-1189, Vol. 29, no 7/8, p. 633-641Article in journal (Refereed)
    Abstract [en]

    Purpose - This study aims to analyze how and why managers adopt and use business-to-business (B2B) research.

    Design/methodology/approach - Data were collected through participant observations, focus groups and interviews in three organizations that had used a certain conceptual model from B2B research.

    Findings - The study suggests that managers use B2B research in an action-oriented, flexible and dynamic manner. Such conceptual or translational use is characterized by managers' creative translation of the research to match the problems they are facing at that particular time.

    Research limitations/implications -This study suggests that researchers and managers are on equal footing, and can contribute to one another in an active and creative way.

    Practical implications - Through translating research into their specific context, managers can find a new spectrum of research usage in their organization, but can also contribute to research in an interactive and creative way. Originality/value - This study gives empirical examples for how and why a certain piece of B2B research has been used by managers in three organizations. Moreover, this study contributes to existing models relating to marketing use by giving examples of the active translation process in which managers adopt the research to their specific challenges.

  • 1957. Åge, Lars-Johan
    et al.
    Cederlund, Cecilia Anna
    Department of Marketing and Strategy, Stockholm School of Economics.
    Editorial2014In: The journal of business & industrial marketing, ISSN 0885-8624, E-ISSN 2052-1189, Vol. 29, no 7/8, p. 561-Article in journal (Other academic)
    Abstract [en]

    Contemporary managers regularly face complex multifunctional problems. Unfortunately, researchers are not always there to help them. The research conducted within the business-to-business (B2B) field is often of a high quality and magnitude, but does not always seem to reach managers to a great extent. There are also signs that the gap between managers and researchers could be especially significant when it comes to industrial marketing (Brennan and Turnbull, 2000, 2002; Ankers and Brennan, 2002). We believe that this development could jeopardize the long-term health of the B2B marketing field and that further elaboration is called for; hence, this special issue. We are not alone −82 per cent of B2B marketing researchers believe it is “important” or “very important” for research to be of potential value to managers (Brennan and Turnbull, 2000).

    Despite the fact that almost all published articles have a section on how results could be of use for managers, these managerial implications are somehow out of reach for most managers. This special issue is dedicated to exploring and enhancing the understanding of the gap between managers and researchers – why it is there, what it consists of – and presenting various perspectives on how it can be bridged, or at least narrowed.

    The first two articles serve as introductions to the discussion of this issue, by giving a feel for what managerial implications typically look like in contemporary articles within our field. The first article, by Salminen, Oinonen and Haimala, provides insights into the character of managerial implications in articles on the theme of solution business; it does this by applying Jaworski’s (2011) framework for role-relevant research to classify the implications. Baraldi, La Rocca and Perna’s article assesses the characteristics of managerial implications in 60 most-cited articles within B2B marketing. The implications are classified in terms of features that the authors believe have an impact on the ready to use quality of findings for managers (e.g. how easy is it to find implications in the text, the extent to which scientific language is used and how concrete the implications are, etc.).

    While these first two articles concern the researcher side of the gap – that is, the characteristics of what is “posted to managers” under the managerial implications headline – the third article, by Kusuula, Närvänen, Saarijärvi and Yrjölä, accounts for the manager side of the gap; that is, top executives’ perceptions regarding academia’s results, as addressed to them. Using these opinions as a backdrop, the authors list the relevance challenges for B2B marketing by using a framework developed by Arndt (1985) regarding scientific balance.

    The six remaining articles in this special issue focus on how the gap between managers and researchers can be narrowed. Brennan, Tzempelikos and Wilson’s article takes a process view of research and lists critical structural elements and communication areas in which further improvement is needed for academia to reach out to managers. Their recommendations concern four groups of stakeholders: researchers, practitioners, policymakers and academic managers.

    The next five articles have a distinct common theme: one of the major reasons for the widening division between researchers and practitioners is the fact that managers’ realities are characterized by an immense complexity that research has not been able to keep up with. The authors of these articles are unanimous in arguing that the relevance of our research will increase if it manages to embrace complexity to a greater extent, rather than reducing it at early stages in the research process. These articles also underscore the need to reconsider the nature of the methodological approach that researchers use.

    The first in this set of articles, by Guiette, Matthyssens and Vandenbempt, argues that complexity calls for a more mindful approach to organizing (by both researchers and practitioners) to better understand and manage strategic change processes. By this, they mean that (business) marketing on a strategic level has little to offer in the way of guidance, taking complexity, interdependence and emergence into account. The next two articles emphasize the need for broader, more condensed and abstract conceptualizations to grasp this complexity, which will enhance the relevance for managers. For better real-world-based theories, Gummesson argues that we should strive to establish comprehensive and abstract theories that have the potential to “boil down” complexity to its core, and that this can be accomplished by case theory, and more involved (action) research.

    Based on the grounded theory methodology, Gustavsson and Åge deliver further recommendations for research in terms of how to create abstract conceptualizations that are able to capture core processes, and they also discuss the possible intricacies involved in such endeavors. The study by Åge shows how managers in three different companies have actually used such abstract conceptualizations as creative devices to tackle challenges. Cederlund emphasizes the role of managerial relevance in the research process – an underrated opportunity for theoretical developments within B2B marketing – which ties together the discussions in the preceding four articles. By placing practice in a research process perspective, she highlights the epistemological remedies for closing the relevance gap and illustrates why managerial relevance is not prioritized on the research agenda.

    In total, the nine contribute to this special issue’s aim of providing a more nuanced picture of what managerial relevance is and why it is needed. Our aim is to create the platform for a discussion that favors the development of the B2B marketing filed.

  • 1958.
    Åge, Lars-Johan
    et al.
    Stockholm School of Economics, Stockholm, Sweden.
    Eklinder-Frick, Jens
    Uppsala University, Uppsala, Sweden.
    Goal-oriented balancing: happy–happy negotiations beyond win–win situations2017In: The journal of business & industrial marketing, ISSN 0885-8624, E-ISSN 2052-1189, Vol. 32, no 4, p. 525-534Article in journal (Refereed)
    Abstract [en]

    Purpose This paper aims to suggest a dynamic model incorporating the important dimensions that exist in negotiation processes. Design/methodology/approach To produce a general and conceptual theory of negotiation, the grounded theory methodology is deployed. Findings The core process in this model is dubbed ?goal-oriented balancing? and describes how he negotiator is continuously balancing opposing, and seemingly contrasting, forces in a situation specific and dynamic manner to reach agreements. Based on these findings, this study also suggests a concept to describe negotiations that is focused on collaboration and that is not an oxymoron as is the concept of ?win?win?. Practical implications This conceptual model can be used by managers and practitioners to navigate in a negotiation process. Originality/value This is the first grounded theory study in negotiation research and attempt to describe negotiation processes as dynamic events in which different dimensions are managed simultaneously.

  • 1959.
    Åge, Lars-Johan
    et al.
    Stockholm School of Economics, Stockholm, Sweden.
    Herbst, Uta
    Department of Marketing, University of Potsdam, Potsdam, Germany.
    Hedberg, Per
    Guest editorial2017In: The journal of business & industrial marketing, ISSN 0885-8624, E-ISSN 2052-1189, Vol. 32, no 4, p. 485-486Article in journal (Other academic)
  • 1960.
    Åge, Lars-Johan
    et al.
    Handelshögskolan i Stockholm.
    Holmgren, Per-Erik
    Konsten att göra affärer2010 (ed. 1)Book (Other academic)
  • 1961.
    Åge, Lars-Johan
    et al.
    Stockholm School of Economics, Stockholm, Sweden.
    Laurin, Ebba
    Stockholm School of Economics, Stockholm, Sweden.
    Coexisting Perspectives on the Selling Process When Delivering Complex Solutions2011In: Proceedings of the 27th Annual IMP Conference: The Impact of Globalization on Networks and Relationship dynamics, 2011Conference paper (Refereed)
    Abstract [en]

    Selling processes on B2B markets are complex endeavors characterized by increased collaboration among both several actors on both the selling and the buying side of the deal. Also, the solutions being offered are often based on advanced technology and service concepts that are difficult to define beforehand. The concept of sales culture in extant literature seems to limited to grasp complex selling processes on B2B markets since, in such processes, many actors collaborate and many different perspective and values are interacting. This study aims at determining the extent to which different actors look upon the different stages in a selling process in a different way. Result indicate that there is different perspectives on the different stages in the selling process in terms of artifacts and patterns of behavior, values and beliefs and, finally, assumptions regarding the selling process. Managerial application of these differences are also discussed.

  • 1962.
    Ågren, Sofia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brorén, Nanette
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hur påverkar kontantlösa banker relationen till kunderna?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: ”How does cashless banks affect the relationship with the customers?”

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Sofia Ågren and Nanette Brorén

    Supervisor: Per-Arne Wikström

    Date: June 2013

     

    Aim: The purpose is to illustrate how the change in banks' cash management in Sweden affects the relationship with their customers with respect to customers’ views of the new banking channels.

     

    Method: This paper has been carried out with a qualitative method, this because we wanted to get a deeper explanation and understanding of the phenomenon that we decides to study. We chose to perform seven interviews with persons in seven different bank offices. To collect the empirical data we used semi-structured interviews. We chose to use that kind of interview because we wanted the respondents to have more room to freely express what they wanted to say, that we would not control them as much in their response. But at the same time we wanted to have the support and help of the guidelines in an interview guide, this to be sure to get what we wanted to address in our study.

     

    Result and Conclusions: The bank offices that we visited have checked what customers want through surveys. By these they have seen a pattern from the customers, the demand for cash has decreased and the demand for personal financial advice has increased. This means that the banks have adapted to customer needs by removing manual cash handling and freed up time to private consulting. Relationship marketing is important for building a long term relationship between the customer and the bank, the core of relationship marketing is the actual relationship. It is important that the employees at the bank offices are listening to their customers in order to maintain and create trust among them. This in order to be able to find the best solution for each customer based on their needs. The banks that we visited have removed the manual cash management and none of these banks have lost many customers. This could be due to that the banks in an early stage told their customers that the change would occur and that they gave the customers different solutions to cash. The banks made sure that the customers were informed well in advance before the change took place.

     

    Suggestions for future research: A future research would be to undertake a similar study like this, but looking from the customer's perspective instead. Another interesting future research would be to not only study it from the customer's perspective, but from both the customers and banks perspective. This could be interesting because you then can compare these two groups to see if they feel that the change in cash handling has affected customers in different ways.

     

    Contribution of the thesis: The paper contributes to provide an explanation of how a change in a business may affect its relationship with the customers. This study may be useful for different banks, where they then can see how others have worked with such a change and how customers have reacted.

     

    Key words: Cashless society, confidence in the banking, banking relationship with customers, cash management, cashless bank in Sweden, customer confidence, expectation, relationship marketing and customer relationship.

  • 1963.
    Åhman, Evelina
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eklund, Felicia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Företagsförvärvad goodwill: Hur revisorer förhåller sig till nedskrivningsprövning enligt IFRS2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to increase the understanding of how auditors should audit existing goodwill in Swedish listed companies and how the auditors relate to impairment test under IFRS. The study's purpose is also to investigate what auditors consider about the three factors - neutrality, substantial and auditing as a basis for future decision-shaping process and how these factors influence the auditing.

    The method used is a qualitative research method with a combination of inductive and deductive approach. The empirical investigation was made based on semi-structured interviews and these were conducted predominantly with certified public auditors. The empirical data have been compared to previous research in order to answer the research questions.

    The study shows that goodwill is a debated topic due to the record is difficult to value and that it is difficult to separate other intangible assets from goodwill. The study also shows that the statement of qualifications is an important part of the audit process. Applicable impairment according to IFRS study shows that the regulatory framework is complicated and that it therefore requires expertise and understanding. This shows that clearer rules and guidelines would be beneficial. The results of the study show that the auditors do not think that acting neutral in their assessment is a problem and that this is considered a prerequisite for the exercise of the profession. Existing goodwill substantial study shows that the record size is crucial, and not see any fixed model when assessing materiality speech. The study also shows that the auditing of goodwill contributes to quality and reliability to the financial statements. Audited financial statements are thus important for investors ' future decision shaping process.

    A suggestion to further research is to conduct a similar study with a larger sample and supplement this with enterprise point of view of how they work with impairment testing under IFRS.

  • 1964.
    Åkerberg, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Abrahamsen Moberg, Sara
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Är autenticitet nyckeln till lönsam CSR?: En kvantitativ studie på 525 publika bolag under en tioårsperiod2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to investigate whether authentic CSR leads to greater profitability than opportunistic CSR.

    Method: In this study, a positivistic researchphilosophy is assumed with a hypothetical deductive approach. The study is quantitative and secondary data has beencollected from the Thomson Reuters Datastream. A longitudinal design has been used where data covering ten years has been obtained for the study's selection of 525 public companies, collected data has been statistically analyzed.

    Result & Conclusions: The results show that when a company pursues authentic CSR the positive effect of its CSR initiatives on company performance is stronger than for those who pursues opportunistic CSR, however the result depends on the variables used to measure authenticity.

    Suggestions for future research: The present study is of longitudinal design and extends over ten years. A study that examines a shorter period may be interesting for further research as this may obtain a larger selection of companies. Research that further develops the concept of authenticity and authentic CSR conceptually and how this can be measured is also something that further research can focus on.

    Contribution of the thesis: From a theoretical perspective this study contributes to the accounting literature by discussing whether authentic CSR leads to better financial performance, as well as through completed measurements regarding authenticity in relation to CSR and the development of how this can be operationalized. From a practical perspective, the present study contributes to increased understanding for companies about the importance of acting authentically in their CSR work.

  • 1965.
    Åkerlund, Jonas
    University of Gävle, Department of Business Administration and Economics.
    Vad signalerar ändringar i aktieutdelning?: undersökning av en marknad i kris2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The background of this study is the ongoing financial crisis. From this have I chosen to focus on how Swedish firms changed their dividends to this year when their now are facing a huge and fast drop in the demand for their products. The interesting thing with this study is to see how the financial market reacts, under these circumstances, and if it differs from under normal circumstances.

    The aim for this thesis is to:

    • Study how the Swedish market reacts to dividend changes and how well this matches from what you can expect from earlier research and theories.
    • Study the degree of efficiency the Swedish stock market has.

     

    Method: The method I have used for this study is called the event method or simply event study. The event I have chosen for this study is the release of this year's annual dividend and how this event is received by the market in form of an increase or decrease in the stock price for each firm I've looked at. I began my work by collecting and reading earlier research and theories in the field I've chosen to study. To get the results, I searched for; I thereafter collected the relevant data from the Swedish stock market. Then I used this data to calculate the results I searched for using the event study method. The results have then been compared with the theories and earlier research that I have gathered for analyse.

     

    Result & Conclusions: The results I found shows that the current theories about signaling effects can not be applied for the state the market is in right now. The result shows that the market reacts different from what you could have expected from theory and earlier studies.

    The study also shows that the Swedish stock market in an efficient way can price the securities on it.

  • 1966.
    Åkerlund, Jonas
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Johansson, Henrik
    University of Gävle, Department of Business Administration and Economics.
    Företagsparker: För ökad konkurrenskraft?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Aim: The aim with this thesis is to study the industrial parks Faxepark and Flygstaden in Söderhamn, as follows:

    If the efforts from the economic policies have been made, correspond with our literary studies and also if these parks can be defined as clusters today. We also study if the opportunity to work in a network with other companies is the reason why companies establish in the industrial parks Faxepark and Flygstaden. We also study if there are any working networks in these parks today.

    Method: We chose to do a qualitative study there we interviewed persons in a leading position in each park and also with companies within the parks. What we study was how they are working with networking within the parks and what the companies think about it and what they see as an advantage of being placed in an industrial park. In the thesis literary study we account for the material that we gathered for our study. At a beginning we gathered literature about cluster, what it is and how it’s described to apply it to real live conditions. Thereafter we have models over how it’s thought that the involved parts of a cluster, that is society, education and companies, should act together. After that we studied literature about different types of network solutions and how they can be applied in real live situations.

    The empiric part holds six interviews, three from each industrial park. The interviews are both with leading persons and also with two companies within each park. The reason to that we even interviewed companies within the park where that we wanted to get a picture of what the companies thought and not just get the view from the leading persons.

    Result & Conclusions: The study has shown that the dependence for network solutions between companies in industrial parks is no need for gained competitive advance. Compared to our literature study that indicates that network is a strong argument for gaining competitive advances. The companies are more interested in special suited premises and good service as the biggest reasons for establishing in industrial parks.

    Suggestions for future research: We think it would be interesting to study industrial parks in different areas in Sweden to see the how the interest for network and cluster are there.

    Contribution of the thesis: The essay gives new explanations why companies in Söderhamn establish in industrial parks.

  • 1967.
    Åsenlund, David
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hammarsten, Martin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen - en praxisstudie2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen – en praxisstudie Nivå: D-uppsats i ämnet företagsekonomi Författare: David Åsenlund och Martin Hammarsten Handledare: Arne Fagerström Datum: Maj 2014 Syfte: Syftet med denna studie är att ge en bild av hur gruvföretag noterade på Stockholmsbörsen tar sig an valmöjligheter som finns i nuvarande redovisningsstandarder. För att kunna ge en bild identifieras faktorer som påverkar redovisningspraxis. Genom att göra detta kan studien hjälpa till att skapa en bredare medvetenhet hos användare av de finansiella rapporterna. Metod: Studiens syfte är att ge en helhetsbild av redovisningspraxis bland g ruvbolag som finns noterade på Stockholmsbörsen. Av den anledningen har en kvantitativ metod använts. Genom databasen Retriever har företagens årsredovisningar för de valda årtalen hämtats. Därefter har en dokumentstudie genomförts på företagens årsredovisningar med syfte att hitta hur företagen väljer att hantera risk i redovisningen samt vilken metod de väljer för redovisning av utgifter som uppstår i prospekteringsfasen av verksamheten. Genom uppställning av tabeller kan jämförelser göras mellan företag och jämförelser kan också göras över tid. För att kunna hitta faktorer som påverkar dessa två redovisningsval har det empiriska materialet ställts mot företagens storlek och soliditetsnivå. Resultat och slutsats: Studien finner, likt tidigare forskning, att gruvbolag som finns noterade på stockholmsbörsen skiljer sig åt när det kommer till val av metod för redovisning av utgifter som uppstår i prospekteringsfasen. Detta kan bero på bristen av tvingande institutionell press. Möjligheten att välja den metod som passar bäst för det enskilda företaget utnyttjas. Studien kan inte visa på något samband mellan de faktorer som undersökts och val av redovisningsmetod. När det kommer till riskfaktorer visar studien att ett företags storlek påverkar antalet riskavslöjanden i årsredovisningen. Studien visar även tecken på isomorfism mellan företagen då riskavsnitten i årsredovisningarna är uppställda på samma sätt i de flesta granskade årsredovisningarna. Förslag till fortsatt forskning: En liknande studie som närmare granskar ett eller ett fåtal bolag för att på en djupare nivå förstå de redovisningsval som företag gör. Genom att koncentrera sig på ett fåtal företag kan intervjuer genomföras och på så sätt kan en djupare förståelse för denna problematik uppnås. Nyckelord: gruvindustri, prospektering, full cost, successful efforts, risk, redovisningspraxis.

  • 1968.
    Åsenlund, David
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tröjbom, Björn
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Investeringsmetoder i svenska noterade företag2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:

    Varje år tas ett stort antal investeringsbeslut i svenska företag. Dessa beslut är inte bara viktiga för företagen själva utan också för samhället i stort. För att, i ett företag, kunna ta ett beslut om en investering finns ett antal metoder som man kan använda sig av. Studiens syfte är att ge en övergripande bild av hur svenska noterade företag använder sig av dessa metoder. Studien ska också visa på orsak-verkan samband mellan företags egenskaper och vilka metoder företagen väljer att använda sig av. Denna studie bygger vidare på Hartwigs (2012) studier av svenska noterade bolag.

    Metod:

    Studien har genomförts med kvantitativ metod med hjälp av en enkätundersökning. Enkäten är en svensk översättning av enkäten som användes av Graham och Harvey (2001) och den har använts av Hartwig (2012) vid två enkätundersökningar år 2005 och 2008. Enkäten skickades ut till 247 svenska noterade bolag. Svaren bearbetades i Excel för att få fram den beskrivande statistiken samt i SPSS för att kunna göra en multivariat regressionsanalys. Utifrån tidigare forskning ställs fem hypoteser som har kunnat förkasta/bekräfta med hjälp av de statistiska resultaten som finns presenterade i tabeller.

    Resultat och slutsats:

    Den tidigare forskning som har bearbetats för att kunna ställa hypoteser har alla visat på att företag går mot att i större utsträckning använda sig av sofistikerade investeringsmetoder. Denna studie kommer dock fram till att svenska noterade bolag inte går mot att, i större utsträckning, använda sig av sofistikerade metoder. Den utveckling som visats fram till 2008 har stannat upp och vänt tillbaka marginellt. Vidare visar studien att stora företag är mer sofistikerade i sina val av investeringsmetoder idag än tidigare.

    Förslag till fortsatt forskning:

    I en kvantitativ studie är det ofta svårt att få svar på frågor som rör anledningar till varför företag gör som de gör. En kvalitativ studie som behandlar samma ämne som denna studie skulle kunna ge bättre svar på varför och hur företag resonerar när de väljer investeringsmetoder. Vidare skulle det vara intressant denna studie samt Hartwigs studier följdes upp med en liknande några år framåt i tiden. Detta för att då se hur utvecklingen bland svenska företag fortskrider.

    Uppsatsens bidrag:

    Eftersom denna studie bygger på tidigare studier (Hartwig 2012) så fortsätter studien att bygga upp en bild av hur svenska företag använder sig av investeringsmetoder samt att den skapar en större bild av hur utvecklingen sett ut över tiden i Sverige. Resultaten är intressanta för företag som gör investeringar eftersom studien ger en

    övergripande bild över vilka investeringsmetoder som används i Sverige idag. Vilket kan fungera som ett stöd och riktlinjer för företag när de skall välja investeringsmetod.

     

  • 1969.
    Åslund, Anna-Karin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brunnström, Mattias
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lika som bär?: en jämförelse mellan svenskt och kinesiskt ledarskap ur svenskt perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Peas in a pod? – A comparison between Swedish and Chinese leadership from Swedish perspective.

     

    Level: Final assignment for Bachelor Degree in Business Administration.

     

    Author: Mattias Brunnström and Anna-Karin Åslund.

     

    Supervisor: Lars Ekstrand.

     

    Date: 2010-06

     

    Aim: China is a country with a strongly growing economy and more and more Swedish companies have began to open their eyes to this powerful market. An establishment in China can be considerably complicated because the culture is different in many aspects. This cultural difference brings up questions regarding the leadership that is necessary to exploit Chinas potential. The aim of this paper is to find out how Swedish leaders experience the challenges regarding the cultural differences involved in being a leader in China. We would also like to find out if the differences and similarities that exist in the literature are accurate with reality.

     

    Method: We have used a qualitative method. Ten questions have been worked out with a foundation in the studied literature. The questions where then e-mailed to the respondents that had about two weeks to answer them. The answers have been processed and presented by us.

     

    Result & Conclusions: The Chinese culture is in many ways different from the Swedish. The Swedish culture and the Swedish work-life are characterized by equality. In China on the other hand, hierarchy is very important and it does very much affect work. Particularly sensitive is critique and feedback. The importance of hierarchy also makes it hard for Chinese workers to approach their boss.

     

    Suggestions for future research: We think it would be interesting to conduct industry studies which are represented by both Swedish and Chinese leaders to get a better picture of how Chinese leaders see the Swedish leader while differences are highlighted in different industries.

     

    Key words: Culture, leadership, hierarchy, equality, differences, Sweden, China.

  • 1970.
    Öberg, Amanda
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Douhán, Henrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Arbetsmotivation: En korrelation mellan Generation Y:s behov och organisationens behov2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Det har länge varit ett mål för forskare att ta reda på varför individer varierar i sin motivation att arbeta samt förstå hur individuella skillnader samverkar med organisatoriska faktorer att påverka individers tillfredställelse och motivation. Generation Y är den snabbast växande generationen i dagens organisationer och arbetsgivarna står inför den stora utmaningen att rekrytera och behålla dessa unga arbetstagare.

    Syfte: Syftet med arbetet är att förstå vad som motiverar Generation Y att stanna kvar på sin arbetsplats.

    Metod: Vår studie har baserats på en kvalitativ metod där vi använt oss av semistrukturerade intervjuer. Det empiriska materialet består av femton intervjuer med studenter från högskolan i Gävle. Detta bidrog till att vi fick information om vad som motiverar dem till arbete och vilken påverkan organisationens mål och värderingar har på Generation Y:s arbetsinsats.

    Slutsats: Trots att intervjufrågorna till en början var öppna och fokuserade på motivationsbegreppet i allmänhet visade sig mål vara det mest återkommande nyckelordet. Detta tätt följt av utveckling, sociala relationer och feedback. Därigenom stämmer vår studie bra överens med mycket av den tidigare forskning som har gjorts inom ämnet. Vi tror utifrån detta, att mål och värderingar kan hjälpa dagens chefer att tillfredsställa de behov och tillmötesgå de förväntningar Generation Y har på sin kommande arbetsplats och därmed få en arbetsstyrka som är lojal, samt konkurrenskraftig tack vare sin drivkraft att hela tiden utvecklas.

  • 1971.
    Öhlund, Nina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledarskap & mångfald: Personlighetens påverkan på konflikter i mångkulturella organisationer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Date: 2018 – May

    Aim: The purpose of this study is to generate understanding for the correlation between the personality of a manager and the ability to manage relationship conflicts and task oriented conflicts in multicultural organizations. With the Big Five Model as a starting point the intention is to answer which of the manager personality factors that can have an influence on conflicts that arises in multi- cultural environments. 

    Method: From a qualitative research approach the information is gathered through 10 semi structured interviews. All of the respondents in the study have a long experience of working in multicultural organizations. The analysis has been conducted by identifying specific topics and the result of that is then presented accordingly.  

    Result & Conclusions: The study shows the correlation between manager personality and the events occurring in conflicts related to diversity. Also shown is that there are specific personality factors that has a significant impact on both relationship- and task oriented conflicts as well as there are factors that only relates to each of these conflict types.   

    Contribution of the thesis: The essay brings a deeper understanding to the relationship that exists between management, diversity and conflicts. From scientific point of view it can therefore be used as a platform for research within management, diversity and conflict management. From an organizational perspective it provides more knowledge regarding what the requirements are when managing multicultural teams and what to expect while doing so.

    Suggestions for future research: The study shows that specific manager characteristics have impact on conflicts. Therefore it would be valuable to further verify which of these that is better suited to handle different types of conflicts.  

  • 1972.
    Öhman, Malin
    University of Gävle, Department of Business Administration and Economics.
    Ledarskap på Åland: - en kvinno-mansdominerad arbetsplats2008Independent thesis Basic level (degree of Bachelor), 15 points / 22,5 hpStudent thesis
    Abstract [sv]

    Syfte:

    Denna studie handlar om kvinnor och män som ledare samt deras förutsättningar på deras respektive företag. Syfte med detta arbete är att lyfta fram hur de båda könen kvinna och man har ställt sig gällande kvinnligt respektive manligt ledarskap inom näringslivet på Åland. Går det att utläsa olikheter och/eller likheter om hur kvinnor och män upplever sitt ledarskap? På vilket sätt har de båda könen kvinna/man ställt sig till om det finns kvinnligt respektive manligt ledarskap?

    Metod:

    Jag har valt att studera två privata företag, ett kvinnodominerat och ett mansdominerat genom att intervjua ledarna samt deras anställda som fick delta i en enkätundersökning. I mitt arbete likställer jag orden chef och ledare. Begreppet ledare utgör således enbart en synonym för ordet chef.

    Resultat & slutsats:

    Min slutsats i detta arbete är att båda ledarna var positiva till manligt och kvinnligt ledarskap. Jag anser att kvinnor och män skiljer sig åt som ledare. Kvinnor i hög grad behöver diskutera, de förväntar sig att man lyssnar och visar att man känner empati. Män redogör för problemet, gör en analys och frågar efter åsikter. Enligt resultatet hindras kvinnorna hindras från en karriär på grund av hushåll och barn, eftersom en del män anser att kvinnan inte är kvalificerad för rollen som ledare.

    Förslag till fortsatt forskning:

    Hur ska samhället tolerera kvinnligt ledarskap på ett mera effektivt sätt samt vilka tillvägagångssätt bör man tillämpa för att kvinnan ska bli högre i samhällets rang?

    Arbetets bidrag:

    Denna studie bidrar till ny kunskap över vad ledarskap i en könsdominerad arbetsplats på Åland innebär.

  • 1973.
    Öhman, Yvonne
    University of Gävle, Department of Business Administration and Economics.
    Högskolan in Gävle: en studie av skolans marknadsföring och kommunikation i ett2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att ta reda på:

    · Hur skolan i allmänhet marknadsför sig

    · Om de marknadsför sig enligt teorin

    · Om det finns några alternativ till marknadsföringen

    · Hur skolan ska uppmärksammas i omvärlden

  • 1974.
    Ökvist, Lars
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lundin, Joakim
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hinder och konflikter: en fallstudie om ett förändringsarbete på Akademiska sjukhuset2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel:

    Hinder och konflikter – En fallstudie om ett förändringsarbete på Akademiska sjukhuset.

    Nivå: C-uppsats i ämnet företagsekonomi

    Författare: Joakim Lundin, Lars Ökvist

    Handledare: Tomas Källqvist

    Datum: 2011 – maj

    Syfte: Uppsatsen har sitt syfte i att kartlägga hinder och konflikter i en organisationsförändring hos Akademiska Sjukhuset i Uppsala. Ambitionen är att försöka identifiera motsättningar som påverkar fortlöpandet av förändringen.

    Metod: I studien har vi med hjälp av utvecklingsenheten på sjukhuset fått fram ett undersökningsområde som lämpar sig för arbetets syfte. Därefter har vi fördjupat oss i det utvalda området genom personliga intervjuer. Således har vi genom arbetets gång använt oss utav den kvalitativa metoden. I arbetets teorikapitel har vi utgått från teorier inom området för hinder och konflikter. Vi har genom utvalda teori skapat frågor till intervjupersonerna och har därigenom utformat arbetets empirikapitel.

    Resultat & slutsats: Vi kom fram till att påtryckande medel i form av tydliga direktiv krävs för att medarbetarna ska engageras. Avdelningschefen finner svårigheter i att applicera sin personalinriktade ledarstil på medarbetarna. Medarbetarna var omedvetna om innebörden kring det nya arbetssättet och kände därmed en oro kring fortlöpandet av implementeringen. Vi har även identifierat att kontinuitet och den knapphändiga informationen mellan personal och avdelningschef som ett problemområde.

    Förslag till fortsattforskning: Utöka forskningsområdet genom att ändraavgränsningarna. Att istället för att begränsa sig till en avdelning utforska ett flertal för att finna fler påverkande aspekter. Vidare kan man studera informationen på den högsta nivå i hierarkin, för att senare fördjupa sig i ledningens beslut och tillvägagångssätt vid ett förändringsarbete. Ännu en aspekt kan vara att fördjupa sig i kommunikation mellan medarbetarna, d.v.s. undersöka om det horisontella informationsflödet har en lika betydande roll som det vertikala.

    Uppsatsens bidrag: Uppsatsen är tänkt att uppmärksamma den undersökta avdelningen på vilka hinder och konflikter som gör att fortskridandet av förändringsprocessen har avstannat. Vi har som förhoppning att de kommer att ta tillvara på framförda problemområden och att avdelningen kan genom detta påbörja sin utveckling mot det nya arbetssättet.

    Nyckelord:

    Förändringsarbete, Hinder, Konflikter, Kommunikation, Ledarskap.

  • 1975.
    Öman, Magnus
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Javidi, Hamid
    University of Gävle, Department of Business Administration and Economics.
    Internrevisionens betydelse idag och imorgon2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     Problem: This papers problem is built on the internal audit position today, the significance for the companies in Sweden and the future.

     Purpose: The purpose of this paper, with help from information from the respondents, and literature, are to find interesting aspects, like similarity, differences - of the significance of internal audit today and in the future

     Method: We have chosen a qualitative method for our studies. The qualitative method regards interviews with four Swedish companies. We have in this paper tried to map the internal audit future development and significance within Swedish companies. This illustration is based by factors like the internal revisions development, previous science about internal audit, organization of internal audit, different incentive that influence the internal audit and the communication channels between internal and external audit and the board.

     Theory: The Swedish codes for the board rule are a regulation that is similar to the American model Sarbanes Oxley Act (SOX) that developed after the scandals and liquidations in USA. This regulation was applied in 2005 for the Swedish noted companies in Sweden whose purpose is to create credit value for the companies. The Swedish code has brought high costs for big companies in Sweden, as a result of new departments for internal audit. The function for this has been criticized and has had a lot of praise. The criticism is often based on the high costs and that it takes large resources for the companies to meet the demands from the law, and that the function is too bureaucratic, but in the same time many consider it to create a better internal control for the board. You can also easier see and prevent risks with the help of internal audit.

     Result: We have in our paper discovered that internal audit is an important control function within Swedish companies, when it comes to prevent risk and to create more value actions. We can establish that internal audit is in need of higher education, mostly because internal auditors lack skills and this can contribute to higher costs for the companies because they have to employ external auditors. We consider that it takes more international regulation around internal audit, because many Swedish companies act far more on the global market. We believe that internal audit will have much more significance within smaller companies; this because the small company has began to discover the advantage with this function

  • 1976.
    Öman, Magnus
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Kader, Kaniaw
    University of Gävle, Department of Business Administration and Economics.
    Vad är det mäklarna på Fastighetsbyrån blir motiverade av?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Syfte: Denna uppsats handlar om vad som motiverar mäklarna på Fastighetsbyrån i Gävle att arbeta. Vi har avgränsat oss till enbart Fastighetsbyrån i Gävle eftersom ämnet vi ska belysa kan bli mycket mer intressant när man jämför arbetare som arbetar på samma arbetsplats.

    Metod: Vi har valt att tillämpa besökintervjuer då vi får en tvåvägskommunikation, genom detta sätt får vi mer uttömmande svar. Vi har även valt inriktningen hermeneutik och deduktion då dessa typer av metod ger oss utrymme för olika tolkningar och ger oss möjligheten att göra en logisk analys och slutsats. Vi har intervjuat sex stycken mäklare på Fastighetsbyrån i Gävle för att få reda på vad som motiverar dem att arbeta.

    Resultat & slutsats: De teorier vi har använt oss av är utvecklade av respekterade och erkända forskare som byggt sina teorier främst på att individen ifråga bör ha de viktigaste behoven tillfredställda. Först då dessa behov är tillfredställda kan motivationen framträda. Vi kom fram till att mäklarna på Fastighetsbyrån i Gävle har en hög motivation.

    Förslag till fortsattforskning: Vi använde oss av flera teorier i denna uppsats och vi rekommenderar att i en fortsatt studie inom detta ämne bara koncentrera sig på en teori.

    Uppsatsens bidrag: Att vi fått upp ögonen vad motivation kan göra för att känna sig väl till mot i arbetslivet.

  • 1977.
    Öngörur, Seyithan
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Yari, Adnan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordea Liv och Pension under finanskris2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Nordea Life and Pension during financial crisis

     

    Subject: Business administration, Candidate thesis 15 p.

     

    Authors: Seyithan Öngörur och Adnan Yari

     

    Instructor: Peter Lindberg

     

    Date: 2010-01-13

     

    Key words: Nordea, the financial crisis, advice, marketing, customer relationship

     

    Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises.

     

    Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.

     

    Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior.

     

    Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.

    Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis.

     

    Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this.

  • 1978.
    Örtenvik, Mikael
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Forsström, Ann
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Risk och osäkerhetsfaktorer i årsredovisningen2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Risk and uncertainties in annual report

     

    Level: Final assignment for Bachelor Degree in Business Administration

     

    Author: Ann Forsström and Mikael Örtenvik

     

    Supervisor: Fredrik Hartwig

     

    Date: 2012– April

     

    Aim: The aim of our study is to investigate the voluntary reporting of risks and uncertainties in the financial statements.

     

    Method: We used an abductive approach and perform a qualitative as well as quantitative content analysis of selected company´s annual reports. We test five different hypothesis

    by multiple regression analysis. Our collected data is presented both in tabular and textual form.

     

    Result & Conclusions: The survey shows that there is an significance in hypothesis 5: there is a correlation between a company's gearing and the number of reported risks and uncertainties. Other hypotheses have no significance and hence rejected. In evaluating the companies' annual survey, we find that there are significant differences in the reporting of risks and uncertainties among the surveyed companies.

     

    Suggestions for future research: It would be interesting to compare the companies working in the same type of sale for example. services in IT and where to do a deeper analysis of the types of risks companies are exposed to and how they handle them, a qualitative study with interviews.

     

    Contribution of the thesis: The essay may, by stakeholders in the business industry, seen as an enlightenment on how well companies are applying the rules on risk and uncertainties.

     

    Key words: Risk, uncertainties, ÅRL, IAS, annual report.

  • 1979.
    Öst, My
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Strandberg, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Implementering av CRM: Utifrån ett värdeskapande perspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel: Implementering av CRM utifrån ett värdeskapande perspektiv

     

    Nivå: Examensarbete för kandidatexamen i Företagsekonomi med inriktning marknadsföring skriven på Högskolan i Gävle

     

    Författare: Anna Strandberg & My Östh

     

    Handledare: Lars-Johan Åge, Jonas Molin & Jens Eklinder Frick

     

    Datum: Maj, 2014

     

    Syfte: Syftet med denna uppsats är att utifrån ett värdeskapande perspektiv skapa förståelse för hur företag implementerar CRM.

     

    Metod: Vi har genomfört semistrukturerade intervjuer och som en följd av detta är denna studie av en kvalitativ karaktär. Våra respondenter arbetar på företag som jobbar med CRM. Insamlad data är analyserad med analysmetoden Well Grounded Theory.

     

    Resultat & slutsats: Vid ett värdeskapande perspektiv arbetar företagen med ett kundfokus samt en ständigt vilja att skapa förståelse för sina kunder. Studien visar att företagen poängterar vikten av att lära känna sina kunder och få dem att bli lojala, som ett sätt att skapa värde. Ledningen bör involveras och agera föredömligt vid implementeringen av CRM och på så sätt skapa goda förutsättningar.

     

    Förslag till vidare forskning: Något som varit återkommande under studiens gång från respondenterna har varit engagemang och acceptans vid implementeringen av CRM. Detta är något vi skulle tycka vara intressant att gå vidare med i fortsatt forskning kring implementeringen av CRM.

     

    Uppsatsens bidrag: Uppsatsen bidrar till en förståelse för implementeringen av CRM utifrån ett värdeskapande perspektiv. Vi presenterar en modell som visar hur företag kan skapa goda förutsättningar för implementeringen av CRM genom att ha ett värdeskapande perspektiv.

     

    Nyckelord: CRM, implementering av CRM, värdeskapande, kundvärde, leverera och extrahera värde, värdeutbyte.

     

  • 1980.
    Österlund, Elin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Har företagets lönsamhet en modererande effekt på relationen mellan skatteundandragande och Corporate Social Responsibility?: En kvantitativ studie på 460 publika europeiska bolag under en tioårsperiod2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Companies social responsibility has been discussed more frequently and CSR has grown to be an important question for companies and their stakeholders. As a response to this the question regarding companies’ responsibility to pay tax has also been lifted as a part of their social responsibility. Earlier studies has showed contradictory results regarding the relation between CSR and tax avoidance, and arguments regarding companies results has emerged as an moderating variable to the relation. The purpose of this study is to examine the correlation between CSR and European companies’ effective tax rate, and if the influence of profitability has any effect on this relation.

    Method: The study is assumes a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative strategy and a longitudinal design, implemented with ten-year data of 460 public European companies, for the time period 2007-2016. The study is based on secondary data from the database Thomson Reuters Datastream. The data has been analyzed in two statistical programs, SPSS and STATA.

    Result & Conclusions: The result of the study gives some evidence that profitability has a moderating effect on the relationship between CSR and tax avoidance. Companies that has high profitability shows a greater positive relationship between CSR and tax avoidance, which indicates that they view tax and CSR as substitutes or as two opposite activities. The result regarding different institutions influence on this relationship, shows that there are differences depending in which institution the company is located. The conclusion from this study is therefore that profitability have a proven moderating effect on the relationship between CSR and tax avoidance, companies with high profitability does show greater tendencies to use more tax avoidance when their CSR-activities are higher, then does companies with less profitability.

    Contribution of the thesis: The study contributes to the empirical research for European companies, regarding the relationship between CSR and tax avoidance. It also contributes to the empirical research in this area of research, and whether or not the companies sectorial or institutional belonging effect the relationship between CSR and tax avoidance. The result contributes with valuable theoretical information to the contradictory research regarding the relationship between CSR and tax avoidance.

    Suggestions for future research: One suggestion for future research is to use other measurements for tax avoidance, when the description of tax avoidance is so wide. Another suggestion is to do a similar study where CSR is divided into its separate dimensions to see if there is differences between them, regarding the relation towards tax avoidance. From a population perspective there is a gap regarding the global research on this subject, one suggestion is therefore to perform a similar study, where public companies from all over the world is included. Then group the companies depending on which institution the belong to, to analyse the results from an institutional level from a global perspective.

  • 1981.
    Österlund, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brandt, Therese
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Husköpares betalningsvilja2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:

    Syftet med denna uppsats är att analysera vilka faktorer som påverkar en konsuments betalningsvilja vid köp av en fastighet. Detta ska vi ta reda på genom att se det ur ett perspektiv utifrån köpare av småhus.

    Metod:

    Metoden som används är en kvantitativ metod, denna metod ligger sedan som underlag till analysen. Analysunderlaget består av primärdata från fallstudien som grundas på enkäter som blivit utskickade till nyblivna husägare. Själva essensen i undersökningen består av att undersöka vilka faktorer som påverkar huspriserna mest, men undersökningen syftar även till att försöka svara på frågor som; Vad påverkar huspriser? Hur påverkar det? Vilka relationer finns mellan de olika faktorerna? Och slutligen, Vad påverkar husköparnas betalningsvilja?

    Resultat & slutsats

    : Resultatet från enkätundersökningen visar att husköpare i första hand tar hänsyn till läget på fastigheten, därefter följer pris, storlek och ränta. Inför ett husköp påverkar inkomsten hur betalningsmöjligheterna ser ut. Slutsatsen är att vi som från början tänkte analysera hur räntan påverkar huspriserna är glada att vi tänkte om eftersom alla prioriterade räntan väldigt lågt. Vi har även funnit att det finns genusskillnader gällande vad som prioriteras vid ett stundande husköp.

    Förslag till fortsatt forskning:

    Det hade varit intressant att gå djupare in i ämnet med hjälp av fler respondenter. Köparna tyckte att läget var det som ökade betalningsviljan mest och läget är ett väldigt diffust begrepp eftersom det är väldigt personligt vilket läge man föredrar.

  • 1982.
    Östlin, Carl Niclas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Palmé, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Säljstöd: En kvalitativ fallstudie gällande samspelet mellan Self-Support, Core-team Support och External Support2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstrakt

     

    Titel: Säljstöd

    Nivå: Kandidatuppsats

    Författare: Fredrik Palmé och Niclas Östlin

    Handledare: Jens Eklinder Frick och Jonas Molin

    Datum: 2015 - januari

     

    Syfte: Tidigare forskning har visat att det finns lite eller ingen interaktion mellan säljstödsstrukturerna Self-Support, Core-Team Support och External-Support. Syftet med denna studie är därför att öka vår förståelse kring säljstödsstrukturer och se om det finns ett samspel mellan dem och om de kan kombineras, samt öka förståelsen för de fyra underliggande dimensionernas (workload, complexity, prequalification och customization) påverkan på valet av säljstöd.

    Metod: Studien är designad som en fallstudie med en kvalitativ ansats och ett hermeneutiskt perspektiv. Den teoretiska referensramen samlades in med hjälp av deduktion och det empiriska materialet samlades in genom semi-konstruerade intervjuer.

     Resultat och slutsats: Studien indikerar att det finns ett konstant samspel mellan de tre olika säljstödsstrukturerna. Valet av säljstöd beror  på säljarens upplevelser av de fyra dimensionerna och Self-Support, Core-team support och External-support är ofta kombinerade för att erbjuda det mest lämpliga stödet vid rätt tidpunkt.

     Förslag till vidare forskning: Eftersom ett av företagen var under omstrukturering och led av viss personalbrist, finns det möjligtvis en skillnad i appliceringen av säljstöd i ett företag som har lämplig mängd personal. Det vore även intressant att se vilken påverkan kommunikationen i ett mer centraliserat företag hade haft på valet av säljstöd.

     Uppsatsen bidrag: Studiens bidrag är den ökade förståelsen kring samspelet mellan olika säljstödsstrukturer. Det måste anses vara svårt att skapa ett ramverk för att bestämma vilket säljstöd som bör tillämpas, då varje säljsituation är unik och kan behöva en kombination av olika säljstöd för att vara tillräcklig.

     Nyckelord: Säljstöd, Self-Support, Tvärfunktionella grupper, Externt stöd, Arbetsbörda, Komplexitet, Anpassningsbarhet, Förkvalificering, Säljaktiviteter.  

  • 1983.
    Östman, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sandberg, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Auditor independence: A field study in Pietermaritzburg, South Africa from auditors’ perspecti2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title: Auditor Independence – A field study in Pietermaritzburg, South Africa from auditors’ perspective.

    Level: Final assignment for Master Degree in Business Administration

    Author: Fredrik Östman and Patrik Sandberg

    Supervisor: Arne Fagerström

    Date: 2012 – May

    Aim: The empiric material in this study was gathered in Pietermaritzburg, South Africa. The auditor’s independence has been a hot topic because of the huge audit scandals worldwide. The quality of auditing is high in South Africa and the aim of this study was to discuss how auditors in South Africa secure their independence and their opinion about the different threats they come across in work.

    Method: This is a qualitative study with a descriptive approach. The empirical data was collected by semi-structured interviews with eight South African auditors active in Pietermaritzburg.

    Result and Conclusions: The results of this study suggest the auditors in South Africa are well aware of the independence issue and use the regulatory framework as well as basic ethics and moral values. The current legislation, CPC, is seen as a good guideline and used frequently. It seems to be accepted by both the profession and the public.          

    Suggestions for future research: The focus of this study is from the auditor’s point of view. A proposal for further research would be to see the issue from other angels such as different stakeholders.Another suggestion is to perform a similar study in another country and compare it with the result from this study. 

    Contribution of the thesis: Hopefully this study will contribute by giving auditors different individual views and perspective on the independence issue and thereby the colleagues can learn from each other.

    Key words: Auditor, independence, safeguard, Code of Professional Conduct,  South Africa, Qualitative method.

  • 1984.
    Östman, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sandberg, Patrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Är Guldkunderna lönsamma?: En studie av Länsförsäkringar Skaraborgs kundbonussystem2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    AbstraktTitel: Är Guldkunderna lönsamma?

    Nivå: C -uppsats i Företagsekonomi

    Författare: Patrik Sandberg & Fredrik Östman

    Handledare: Ann Wetterlind Dörner

    Datum: 2011 – Maj

    Syfte: Uppsatsens syfte är att, på uppdrag av Länsförsäkringar Skaraborg, undersöka om företagets kundbonussystem är lönsamt för företaget i praktiken.

    Metod: Uppsatsen bygger i huvudsak på en kvantitativ metod där data som har behandlats erhållits från uppdragsgivaren i form av ett Excel-dokument. X2- tester har gjorts i statistikprogrammet Minitab för att på så sätt undersöka den verkliga effekten av bonussystemets utformning.

    Resultat & slutsats: Utifrån de uppgifter och data som har erhållits visar resultaten på att bonussystemet är lönsamt för företaget även i praktiken.

    Förslag till fortsattforskning: I uppsatsen har hänsyn tagits till redan givna variabler. Ytterligare variabler skulle kunna vägas in i analysen för att på ett kvantitativt plan öka trovärdigheten för resonemanget och på ett kvalitativt plan öka förståelsen för kundernas agerande.

    Uppsatsens bidrag: Resultaten i den här uppsatsen har visat att kundbonussystemet är lönsamt för företaget även i praktiken. Ett resonemang har förts om var de största effekterna finns och detta kan eventuellt sedan användas för att effektivisera verksamheten.

37383940 1951 - 1984 of 1984
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