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  • 201.
    Berglund, Amanda
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Industrial economics.
    Svanteson, Marie
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Industrial economics.
    Sustainable E-commerce: How to integrate the dimensions of sustainability within the e-commerce sector2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of the study is to investigate how the three dimensions of sustainability (environmental, economic and social) can be integrated within the e-commerce sector to make it more sustainable.

    Methods: Firstly, a literary research was conducted to get an overall picture of the chosen topic for the study, which later was elaborated into a literature framework. Secondly, two case studies were conducted in order to collect empirical data. The data was collected through interviews, where a total of three interviews was conducted. The literature framework and the multiple case studies were then cross-analyzed with each other.

    Findings: Throughout the thesis several trade-offs regarding the three dimensions of sustainability have been identified and evaluated, and they are all clearly presented in a compiled table. The findings also indicates that the sustainable actions a company may make needs to be thoroughly communicated through their websites since the e-commerce disables the face-to-face interactions. It is of great importance for companies to increase the consumer awareness and knowledge in order to motivate them in to being sustainable.

    Theoretical Contribution: This thesis contributes to science by the unification of the e-commerce and the three dimensions of sustainability. The study thus merge science with empirics to create a deeper knowledge and contribute to the body of literature with a compiled table of trade-offs.

    Practical Contribution: Practitioners will be enlightened of the importance of all the three dimensions of sustainability, and they will understand the concept and events of trade-offs for sustainability when working within e-commerce. The thesis also provides insight for companies to learn how very important it is with better communication about sustainability factors to its consumers.

    Limitations: This study is delimited to the e-commerce connected to business to consumer (B2C). The study will only involve Swedish companies and will not investigate them on an intra-organizational level. They will be treated as “black boxes”, as the focus only will be on the three dimensions of sustainability in relation to e-commerce, and not any organizational structures or consumers in detail. 

  • 202.
    Berglund, Jacob
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sylvan, Joakim
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Tid för kreativitet: En tvärsnittsstudie om individuell kreativitet och relationen till time management2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund:

    Kreativitet har fått en viktig roll i hur företag väljer att styra sina verksamheter. Under de senaste decennierna har insikten av tidens betydelse fått en central roll då arbetsbördan ökat och det ställts ökade krav på tempo och punktlighet. I tidigare studier har forskare funnit att tidsplanering kan ha positiv inverkan på individuell kreativitet. Insikten om att kreativitet och tidsplanering visat sig kunna relateras till varandra bidrog till vårt intresse att vidare studera relationen mellan dessa två koncept bland individer som är verksamma inom en kreativ branch. Studien ämnar att undersöka relationen mellan kreativitet och time management hos kreatörer på svenska reklambyråer.

    Syfte:

    Syftet med studien är att undersöka vilka samband som finns mellan koncepten kreativitet och time management. Vidare syftar studien att undersöka hur kreativa individer inom reklambranschen förhåller sig till planering på kort- respektive lång sikt och hur planering skiljer sig åt mellan kreativa individer.

    Metod:

    Data har insamlats via en enkätundersökning som sedan analyserats genom faktor- och kluseranalys. Antal respondenter i studien uppgick till åttionio kreatörer som representeras av en grupp art directors, copy writers och creative directors verksamma inom den svenska reklamindusrin.

    Resultat & slutsats:

    Resultatet från denna studie skiljer sig från vad tidigare forskning kommit fram till genom att inget direkt samband kunnat etableras mellan kreativitet och time management. Resultatet kan förklaras av den kreativa population denna studie riktats till.

    Faktoranalysen visar att planeringen skiljer sig åt mellan olika kreatörer. Planeringstekniker på kort- och lång sikt kan komplettera varandra där planeringen följer ett tydligt mönster. Faktoranalysen visar även att vissa personlighetsdrag, som utifrån teorin beskriver en kreativ individ, har ett samband med självskattad kreativitet. Vidare gjordes en klusteranalys som visar att planeringsteknikerna används i begränsad utsträckning av kreatörerna. Analysen visar dock att planeringen skiljer sig mellan vissa specifika personlighetsdrag. 3

    Förslag till vidare forskning:

    Då studien inte kunnat etablera något samband mellan kreativitet och time management finns det behov av att vidare studera varför denna studies resultat skiljer sig från tidigare forskning. Fortsatt forskning kan även undersöka vilken inverkan planering har på individuell kreativitet i olika yrkesgrupper.

    Uppsatsens bidrag:

    Bidraget med studien är en teoriutveckling mellan koncepten kreativitet och time management samt en ökad förståelse till relationen mellan koncepten.

  • 203.
    Berglund, Jenny
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Dahlberg, Moa
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Digital HR: Vilka effekter har digitaliseringen på de anställda och deras relationer?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: E-HR is an enterprise management system where digital tools are used to manage the human resources of the organisation. Previous research argues that there is a lack of research on the use of e-HR from the employee perspective and also with a focus on how the relationships are affected. The aim of the study is thus to increase understanding of how employees experience the use of e-HR and what effects digitization may have on the relationships in the organisation.

    Method: The study assumes a hermeneutic perspective with inspiration from the operator approach. The research program has an abductive focus in which a qualitative research design has been used with ten semistructured interviews.

    Result & Conclusions: The study shows that e-HR tools are perceived as a valuable support at work, but sometimes with increased workload. Furthermore, the study shows that the relationships have been influenced only to a small extent by e-HR and mainly because communication in larger part is done digitally. The study although shows that digital HR can not replace the personal meeting.

    Suggestions for future research: The study could have been developed even more if the management had been interviewed about the motivation for current digital HR tools. This to study the manager's experiences of the current solutions, but also to see if they have concidered other options. We therefore consider that further research could provide contributions by studying the subject also from the manager's perspective, as there is also a lack of research about their perspective.

    Contribution of the thesis: The theoretical contribution of the study is that e-HR increases the sense of safety and control, but that digitizing can also increase workload. The study also shows that a digital relationship is seen as an opportunity to get a relationship with a larger number of employees within the organization. The practical contribution is the advice to focus on education of the systems as well as to have back-up when the technology fails. The practical contribution of the study also applies to the fact that more organizations should consider using e-HR as a way to gather all the relevant information about the employees in one place.

  • 204.
    Berglund, Kent
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Industrial economics.
    Roots, Andreas
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Industrial economics.
    Processutveckling i ett tjänsteföretag med unik kvalitétsgaranti: Fallstudie vid Radonkonsult AB2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I denna fallstudie kommer ett tjänsteföretags huvudprocess att undersökas. Processtyrning är identifierat som en viktig faktor för många organisationer och det finns flertal företag som har brister inom processerna. I tjänsteföretag är det viktigt att skapa en bild av huvudprocessen då det oftast existerar dolda brister som är tydligare i ett tillverkningsföretag i form av mer mätbara resultat. Syftet med rapporten är att kartlägga huvudprocessen hos ett tjänsteföretag med en unik kvalitétsgaranti samt identifiera brister och följaktligen formulera eventuella förbättringsförslag.

    Radonkonsult AB är ett av Sveriges ledande företag inom radonsanering med en av den högsta kundnöjdheten inom området. Bakgrunden i rapporten redogör företagets höga kundnöjdhet och beskriver fallföretagets slutprodukt, som alltid uppnår kundernas krav. Trots företagets höga kundnöjdhet uppstår det en del brister som påverkar hela organisationen och dess processer negativt. Bristerna har identifierats främst i organisationens huvudprocess och påverkar inte bara slutprodukten och dess kvalité utan även de anställda. Studien är en fallstudie där datainsamlingen bygger på intervjuer och observationer. Fallstudien kommer att redogöra vilka brister företaget besitter och varför de uppstår. De identifierade bristerna som analysen av fallstudien kommer att beröra är främst planering, kommunikation, stress och kvalitét. Med hjälp av litteratur från ett flertal författare så visade de att somliga verktyg har varit mer anpassade än andra jämfört med vilka förutsättningar organisationen besitter. Resultatet av fallstudien visar att företagets främsta brister är planering, kommunikation, materialhantering, felprioriteringar och stress. Verktyg som en processkarta, träddiagram och PDCA presenteras vidare i analysen som lösningsförslag för att se hur dessa brister bör motverkas och varför de bör motverkas. Följaktligen har potentiella förbättringsförslag framställts genom en prototyp av en alternativ kartläggningsbild av huvudprocessen. Kartläggningen lyfter de huvudsakliga bristerna och de påföljder som uppstår i huvudprocessens olika faser. Rapporten redovisar att fallföretaget bör ändra sitt planeringsarbete inför varje projekt samt att de bör använda sig av PDCA för att öka kvalitén och ständigt utveckla sin slutprodukt. Genom att fallföretaget utvecklar sin slutprodukt med hjälp av planeringsarbete och PDCA så uppnår de sin kvalitetsgaranti enklare och billigare. Kvalitetsgarantin är nödvändig för fallföretagets marknadsposition.

  • 205.
    Berglund, Mikael
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Underlag för marknadsplan för VSK bandy2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

     

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

     

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

     

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

     

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

  • 206.
    Bergman, Adam
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hellström, Alexandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Redovisning av FoU-utgifter: Val av regelverk för mindre onoterade aktiebolag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Redovisning av FoU-utgifter – val av regelverk för mindre onoterade aktiebolag

    Nivå: Kandidatuppsats i företagsekonomi

    Författare: Adam Bergman och Alexandra Hellström

    Handledare: Arne Fagerström

    Bitr. Handledare: Annika Lake

    Datum: 2014-05-26

    Bakgrund: Under 2000-talet har svensk redovisning genomgått en stor förändring, och Bokföringsnämnden (BFN) har varit ett drivande organ i denna fråga. BFN beslutade 2004 att inleda ett projekt för att ändra inriktning på sitt normgivningsarbete, och projektet har de valt att kalla för kategoriseringsprojektet (eller förkortat, K-projektet). Mindre onoterade aktiebolag blir rekommenderade K2-regelverket, dock får inte utgifter för immateriella tillgångar aktiveras som en tillgång i balansräkningen inom detta regelverk. De företag som tidigare har aktiverat FoU-utgifter blir därför, vid tillämpning av K2-regelverket, tvungna att återföra dessa mot det egna kapitalet. Alternativet är att tillämpa det mer avancerade regelverket K3.

    Syfte: Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med FoU väljer att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka skillnader i val av regelverk utifrån faktorer som kan ha inverkan på valet i mindre onoterade aktiebolag som arbetar med FoU. Fortsättningsvis är en förhoppning med studien att i framtiden vara till hjälp för FoU-företag som står inför valet mellan K2 och K3.

    Metod: I denna studie har en kvantitativ metod tillämpats. Data har dels samlats in genom en enkätundersökning som har skickats ut till hela populationen, och dels via databasen Retriever. Insamlad data har sedan analyserats med hjälp av univariata, bivariata och multivariata analyser. Variabler som kan tänkas påverka valet har tagits fram utifrån tidigare forskning och presenterats i en a priori-modell, och efter analyserna har en förfinad a priori-modell utformats.

    Analys och slutdiskussion: Resultatet i denna studie visar på att övervägande del av de företag som valt vilket regelverk de ska tillämpa kommer att välja K3-regelverket. Analysen visar dock endast på svaga samband mellan a priori-modellens variabler och valet av regelverk och förklaringsgraden uppgick endast till 9 %. Dock kan vissa variabler, såsom Lönsamhet och FoU-intensitet stärkas av tidigare forskning. Studiens enkätundersökning visar på att lite mer än hälften av företagen tror, generellt sett, att Skatteeffekter har inverkan på valet vilket även kan styrkas utifrån tidigare forskning. Vid en analys av variablernas påverkan på de företag som i dagsläget tillämpar aktiveringsmodellen och där regelverkens hantering av FoU-utgifter haft inverkan på valet erhölls en förklaringsgrad på 43 %. De variablerna som här fick starkast stöd var Lönsamhet, FoU-intensitet och Storlek på stad.

    Nyckelord: redovisning, FoU, K-regelverken, kostnadsföringsmodellen, aktiverings­modellen

  • 207.
    Bergman, Mattias
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sjölinder, Felix
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Små och medelstora företags anpassning till sociala medier2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Små och medelstora företags anpassning till sociala medier.

    Nivå: Examensarbete för kandidatexamen i företagsekonomi.

    Författare: Felix Sjölinder, Mattias Bergman.

    Handledare: Jonas Molin, Lars-Johan Åge.

    Datum: 2018 - maj.

    Syfte: Denna studies syfte är att utifrån innovation-decision processen skapa en förståelse för vilka anpassningsfaktorer som påverkar små och medelstora företag att anta eller avstå sociala medier.

    Metod: Då studiens syfte är att skapa en förståelse för forskningsämnet har en kvalitativ metod tillämpats där innovation-decision processen har legat till grund för att studera små och medelstora företags relation till Facebook, Instagram och Youtube. Semistrukturerade intervjuer har utförts med tolv företag för att samla in empiriskt material.

    Resultat & Slutsats: Studiens resultat visar att det är flera externa- och digitala egenskaper som påverkar att SMEs antar eller avstår sociala medier. Företagens miljöomgivning samt uppfattade egenskaper som SMEs anser att sociala medier har påverkar hur de antar dessa till sin verksamhet. Miljöomgivningen påverkar även företagen att avstå sociala medier samtidigt som brist på tid, kunskap och intresse är ytterligare påverkande faktorer för detta.

    Förslag till fortsatt forskning: Eftersom vår studies syfte inte varit att studera vilka specifika egenskaper hos sociala medier som små och medelstora företag söker, anser vi att detta kan vara en intressant aspekt för framtida forskning. Samband mellan ålder på ägare av företag och hur väl sociala medier används var något som framkom. Fortsatt forskning kring demografiska egenskapers påverkan skulle därför vara intressant.

    Uppsatsens bidrag: Genom studien har en förståelse skapats för vilka anpassningsfaktorer som gör att SMEs i Sverige väljer att anta eller avstå sociala medier. Eftersom få SMEs använder sociala medier i sin verksamhet kan denna förståelse ligga till grund för att öka företagens tillämpning av sociala medier. Genom studien uppmärksammar vi de positiva samt negativa faktorerna som förekommer i adoptionsprocessen av de tre sociala medierna Facebook, Instagram och Youtube.

    Nyckelord: Sociala medier, Innovation-decision, Adoption.

  • 208.
    Bergqvist, Terese
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lundqvist, Louise
    University of Gävle, Department of Business Administration and Economics.
    Kundnöjdhet ur en kunskapsbaserad serviceorganisations perspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 209.
    Bergström, Anders
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Fagrell, Mikael
    University of Gävle, Department of Business Administration and Economics.
    Respondentgruppers inställning till IASBs förslag om förbud mot återföring av tidigare nedskriven goodwill2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

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

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

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

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

  • 210.
    Bergström, Erika
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Revisorers förhandlingsstrategier: En kvantitativ studie av hur klientens karismatiska ledarskap påverkar revisorns val av förhandlingsstrategi2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The study aims at investigating how the choice of the auditor's initial negotiation strategy is influenced by the charismatic leadership exercised by the client's CFO. The research questions also concern which negotiation strategies are most likely that the auditor chooses to apply when the client's CFO is perceived as charismatic.

    Method: The study is based on positivistic and deductive approach, through which I have tested the result of a quantitative survey with theories in the field. The study has a cross sectional design. The data collection was done through a web-based survey that was sent to auditors operating in Sweden.

    Result & Conclusions: The study confirms that the term charismatic leader is relevant in this context as it shows that respondents experience strong and weak leaders in their daily negotiation action in terms of charismatic leaders. Furthermore, the study could identify a link between one of the negotiation strategies and charismatic leadership.

    Suggestions for future research: The study contributes to the accounting literature by stating the relationship between auditors and their clients, and more specifically the negotiation between auditors and clients as a social phenomenon. Furthermore, the study is alone in applying the charismatic leadership as an impact factor on the auditor's choice of negotiation strategy.

    Contribution of the thesis: The limitations of the study consist of the low response rate and the difficulty in staging the effects of charismatic leadership. Further studies should adopt a more experimental character to further explain the potential impact that charismatic leadership may have on the auditors' choice of negotiation strategy as well as a study of how the client's choice of negotiation strategy influences the auditor's choice of negotiation strategy.

  • 211.
    Bergström, Hanna
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Medelberg, Julia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hållbar avgränsning i tid och rum: En studie av hur företag förhåller sig till den traditionella redovisningens postulat redovisningsenhet och redovisningsperiod vid avgränsningen av miljörapporter2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Miljörapportering är en allt mer vanligt förekommande företeelse bland företag världen över. Fenomenet är ett resultat av en ökad medvetenhet kring vad hållbarhet är och vad som krävs för att uppnå det. Trots att denna typ av rapportering har ökat är den i Sverige i stort sett frivillig att upprätta, något som lett till att direktiven för hur rapporterna ska utformas är få och inte heller särskilt utförliga. Därför har den traditionella redovisningen kommit att prägla även miljörapporteringens utformning och innehåll, trots att de två rapporternas syften är skilda. Den traditionella redovisningens postulat, redovisningsenhet och redovisningsperiod, är två exempel på när redovisningens direktiv är tydligt upprättade för ett finansiellt ändamål, och inte är förenligt med långsiktig hållbarhet.

    I denna studie undersöks vilka företag noterade på Stockholmsbörsen som miljörapporterar, samt hur dessa företag har valt att förhålla sig till begreppet hållbarhet vid avgränsningen av sina miljörapporter. För att skapa förståelse kring varför det råder skillnader i valet av att publicera dessa rapporter, samt varför rapporterna förhåller sig olika till de två ovan nämnda postulaten, har fyra företagsspecifika faktorer tagits i bejakande. Dessa är storlek, skuldsättningsgrad, ägarkoncentration och bransch. Variablerna är tillämpade i flertalet tidigare studier och går att härleda till välkända redovisningsteorier.

    Studiens statistiskt genomförda tester visar att storlek, skuldsättningsgrad och ägarkoncentration har samband med valet att lämna miljörapporter, medan endast de två förstnämnda variablerna visar samband med rapporternas hållbarhet gällande  avgränsning av redovisningsenhet och period. Vidare framkommer det i studien att det endast är ett fåtal företag som lyckas förmedla deras produkters miljöpåverkan under hela dess livscykel. Detta resultat signalerar att miljörapporteringen brister i sitt syfte att tillgodose det långsiktiga och globala som krävs för att uppnå hållbarhet. Som förslag till fortsatt forskning lämnas därför att mer ingående studera de företag som faktiskt lyckas integrera hållbarhetsperspektivet i sin rapportering, samt undersöka hur avvägningen mellan de traditionella ramverken och miljörapportering bör ske. 

  • 212.
    Bergström, Maria
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wellgren, Anne-Charlotte
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Aktivt empatiskt lyssnande (AEL): En kvantitativ studie av säljare i kunskapsintensiva branscher2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Previous research shows that AEL impacts a salesperson's performance and provides better customer relationships. The purpose of this study is to measure the salesperson's self-perceived ability to use AEL during client meetings and analyze the relationship between AEL and gender, age, experience, and salary in knowledge-intensive trades.

    Method: The study applies quantitative methods and theory deduced hypotheses to investigate relationships. A closed web survey was conducted for data collection. Data was analyzed using correlation analysis in SPSS and then presented in tables and figures.

    Result & Conclusions: The study does not show a relationship between AEL and salary, age or experience. However, there is a weak positive correlation between AEL and female brokers. The study showed a correlation between questions related to responding with salary, age, experience, and gender.

    Suggestions for future research: One limitation of a self-rated questionnaire is that the respondent may underestimate or overestimate issues that particularly affect attitudes.  It would be interesting from a customer perspective to examine how they perceive the broker in cases where we did not find a direct connection. The study showed a correlation between questions related to responding with salary, age, experience, and gender. This means that future research should focus on how the broker responds when they are listening to the customers and how customers perceive empathy.

    Contribution of the thesis: We conclude that AEL does not have an absolute connection with how successfully a salesperson is performing. Age and experience are not correlated. The only factor consistent with previous research is that women are better users of AEL. This practical guide managers when discussing the recruitment and training of personnel. Training must be more realistic.

  • 213.
    Bergvik, Jens
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Eriksson, Hanna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Förtroende i ansvarsfördelade organisationer: En kvalitativ fallstudie hur aktörer skapar och bibehåller förtroende2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: A qualitative case study research on how operators create and retain trust in organisations with distributed responsibility

     

    Level: Bachelor thesis

     

    Author: Jens Bergvik och Hanna Eriksson

     

    Supervisor: Stig Sörling och Tomas Källquist

     

    Date: 2015 – January

     

    Aim: According to earlier research trust is important to many of the organisations results and the base in relationship and collaboration. The connection between trust and organisations with distributed responsibility is identified but there is a lack of practical research. With distributed responsibility there will be a need of collaboration, when a lot of people have responsibilities and authority to make decision. The purpose of this report is to increase understanding about how operators create and retain trust and to highlight the role of trust in organisations with distributed responsibility.

     

    Method: The report adopts a hermeneutic perspective and the studied phenomenon assumes to be a social construction. A deductive approach have been used to collect theoretical and empirical information. The base for the report is a case study with a qualitative approach through semi-structured interviews.

     

    Result & Conclusions: The report implies that trust is difficult to describe because it is perceived as an abstract phenomenon and therefore there is an absence of concrete tools. Instead, the factors that is considered to influence trust is also the factors that is being used to create and retain trust, which is competence, communication and understanding.

     

    Suggestions for future research: Trust has an important role in organisations and this report is limited to a specific organisational structure. Another suggestion is to study the different operators’ role in the process of creating trust.

     

    Contribution of the thesis: The reports contribution is how operators create and retain trust and highlight the role of trust in organisations with distributed responsibility. The report indicates that trust is difficult to describe because it is perceived as an abstract phenomenon. Also shows the importance of trust in organisations with distributed responsibility, because trust makes relationships and delegation more effective. Competence, communication and understanding are factors that the report present as factors that has influence on creating trust. To retain trust the report argues that continuously work with competence and communication will be needed.

     

    Key words: Decentralisation, distributed responsibility, organisational trust, trust, create trust, retain trust

  • 214.
    BESNAULT, Camille
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Sun Han Cordova, Maria-Claudia
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Employee Engagement: Sporting goods retail stores in Gävle2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Employee Engagement - Sporting goods retail stores in Gävle.

    Level: Second cycle, Final assignment for Master Degree in Business Administration

    Author: Maria Claudia Sun Han Cordova and Camille Besnault

    Supervisor: Maria Fregidou-Malama and Pär Vilhelmson Date: 2013 - May  

    Purpose: This study examines employee engagement. For that matter, we investigate the factors that influence employee engagement in sporting goods retail stores, and the impact of relationships interactions between the team and the manager.  

    Method: This study was conducted through a deductive approach. The data was collected from two sporting goods retail stores: Stadium and Intersport, located in Gävle, Sweden; through questionnaires for both store’s employees, and face-to-face interviews to the store managers and employees. Finally, data was analyzed with the programs Microsoft Excel and SPSS.  

    Result  &  Conclusions:  We  found  out  that  sporting  goods  retail  store’s  employees  were mainly motivated by personal factors, job satisfaction factors and intrinsic factors, such as belongingness to the team. It appears that employees give significance importance to the relationship  they  have  with  their  manager  and  coworkers.  We  also  found  out  that  the relationship with the customers has a huge impact on employee engagement.

    Suggestions for future research: This research was conducted in a geographic area in a specific  country  (Sweden).  Additionally,  it  is  based  on  the  sporting  goods  retail  market. Thus, it could be interesting to extend this research to others sectors and markets, or to do the same research in another country.

    Contribution  of  the  thesis:  While  theories  about  employee  engagement  consider  the relationship between employees and co-workers, and employees and manager as important for  employee  engagement,  we  empirically  discovered  that  the  relationship  between employees and customers influences employee engagement significantly.

    Key  words:  Job  satisfaction,  employee  engagement,  sporting  goods  retails,  motivation, relationships.

  • 215.
    Bian, Linhui
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Jiang, Qiudi
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Visual Identity Effect on Sales in H&M2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Purpose — The purpose of this thesis is to find how visual identity components impact on the sales of H&M. Through the establishment of a theoretical model.

    Methodology/approach — Base on the model, the thesis used qualitative research and quantitative research method. The qualitative research method referred to the interview with H&M managers. The quantitative research method referred to questionnaires for 120 customers and the Eviews analysis software. Eviews analysis software was used to analyze the mathematical relationship between the visual identity components and H&M sales.

    Findings —Through the analysis of the questionnaire and interviews, the thesis found that logotype and/or symbol, advertising and storefront were more important components for H&M sales among the eleven visual identity components. By the Eviews analysis software, the thesis analyzed and found the quantitative relationship between these three visual identity components and the sales revenue of H&M.

    Research limitations — First of all, the literature on the study of the visual identity for the company is rare. Second, the result of H&M’s analysis may not be applied to all brands.

    Originality/value —The results showed that H&M can invest more on these three important visual identity components we identified to increase their sales revenue. This is a more effective way for brand awareness. At the same time, this paper fills the gaps in the related articles. The thesis is a detailed research of the important visual identity components impacting on the company.

    Keywords — Visual identity, Visual identity components, Advertising, Logotype, Storefront

    Paper type: Research paper

  • 216.
    Bibic, Alen
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Krusing, Emelie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Jämställt ledarskap: En studie om det kvinnliga respektive manliga ledarskapets arbete med jämställdhetsfrågor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet är att få ökad förståelse för skillnader och likheter som finns mellan hur det manliga respektive det kvinnliga ledarskapet arbetar med jämställdhetsfrågor inom ramen för sitt CSR-arbete.

    Studien upptäckte att det fanns stora skillnader mellan hur de manliga och de kvinnliga respondenterna uppfattade arbetet med jämställdhet. De manliga respondenterna upplevde att jämställdhetsarbetet ofta styrdes av den övergripande CSR-policyn. De kvinnliga respondenterna upplevde däremot att det kvinnliga ledarskapet arbetade med jämställdhet i större omfattning och mer noggrant än det manliga ledarskapet.

  • 217.
    Bilal, Mudassar
    University of Gävle, Faculty of Engineering and Sustainable Development.
    The Role of Supply Chain Management in Humanitarian Logistics: The Role of Supply Chain Management in Humanitarian Logistics2010Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Natural disaster hits and damages the lives thousand of human beings and their infrastructure. Natural disaster can not be stopped but we can minimize the volume of devastation and destruction caused by the disaster. Especially, in third world countries the level to respond the disaster is limited and narrow, so these countries have to suffer more then the developed countries, where as in developed countries valuable recourses and effective planning are existed to deal with natural disasters. So this thing insists me to write something just to get know how about all humanitarian and relief activities.I have utilized the SCM Supply chain management practices and techniques in order to conquer barriers faced by logistician of humanitarian response/ relief operation during disaster. I will use methodology of empirical data technique, barriers will be discovered and analyzed then proposed solutions would be picked up from the literature of supply chain management for the barriers to effective humanitarian logistics.There is a mixture of SCM principle from various organizations such as military, private sector and nonprofit organization in order to provide a utility to disaster/ response operations. The output of this research will show the easy makeup of SCM remedies to control the complexities and difficulties of logistics process during disaster relief operation in results and analysis chapter.Natural disaster hits and damages the lives thousand of human beings and their infrastructure. Natural disaster can not be stopped but we can minimize the volume of devastation and destruction caused by the disaster. Especially, in third world countries the level to respond the disaster is limited and narrow, so these countries have to suffer more then the developed countries, where as in developed countries valuable recourses and effective planning are existed to deal with natural disasters. So this thing insists me to write something just to get know how about all humanitarian and relief activities.I have utilized the SCM Supply chain management practices and techniques in order to conquer barriers faced by logistician of humanitarian response/ relief operation during disaster. I will use methodology of empirical data technique, barriers will be discovered and analyzed then proposed solutions would be picked up from the literature of supply chain management for the barriers to effective humanitarian logistics.There is a mixture of SCM principle from various organizations such as military, private sector and nonprofit organization in order to provide a utility to disaster/ response operations. The output of this research will show the easy makeup of SCM remedies to control the complexities and difficulties of logistics process during disaster relief operation in results and analysis chapter.

  • 218.
    Billstam, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gustafsson, Madeleine
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Accepterat pris: En analys av samarbeten inom fastighetsmäklarbranschen och dess prissättning2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Title:

    Level:

    Author:

    Supervisor:

    Date:

    Aim:

    Method:

    Accepted price – An Analysis of Cooperation in the Real Estate Markets and its Pricing.

    Final assignment for Bachelor Degree in Business Administration

    Madeleine Gustafsson and Sofie Billstam

    Jonas Kågström

    2012 - May

    The aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome. The aim is to compare the pricing between companies within the cooperation of accepted price and external companies and the advantages and disadvantages of entering and not entering a collaboration. The main questions to be answered are:

    - Is the cooperation necessary to regulate listing prices to a marketable level?

    - What are the effects of higher listing prices on the Swedish real estate market?

    - What´s the best possible method when pricing listing price?

    - What are the advantages and disadvantages of entering and not entering a collaboration?

    The final assignment has been implemented in an abductive way. The essay is mainly based on secondary data in form of journals, websites, literature and qualitative empirical data collected trough three interviews with Erik Carlborg, Mats Uddare and Fastighetsmäklarnämnden. Quantitative empirical data has been collected trough a questionnaire sent to real estate agents working at Svensk Fastighetsförmedling in Stockholm. Theory and empirical evidence has been analyzed and linked together in the analysis chapter, where the essayists’ thoughts and opinions have been presented.

    Result & Conclusions:

    Suggestions for future research:

    Contribution of the thesis:

    Key words:

    The result of the study demonstrates that cooperation between competitors in the same industry in this case is positive since it does not involve a "win-lose situation". How a listing price is set can be affected by numerous factors. To conclude, it is important to keep the price at a marketable level in order to keep the real estate market stable. What the pricing is called is less significant. The pricing should only be called price.

    The study is delimited to two companies, Svensk Fastighetsförmedling and Karlsson&Uddare, and can therefore not represent the entire real estate market in Stockholm. The study has been limited to brokers at Svensk Fastighetsförmedling in order to compare the brokers’ views with the views of the management within the company. Since the accepted price is relatively new on the Swedish market, there is also a limitation in comparing similarities and differences over time. Suggestions for future research may therefore be to examine how the accepted price has affected the market for a longer period of time, and how the cooperation of accepted price is progressing. A larger study may also be performed where more firms and brokers could be included in order to generalize to the entire industry.

    This essay contributes whit the brokers’ opinion about the introduction of accepted price, which has not been examined earlier. In addition to this, the essay contributes with an analysis about cooperations and pricing, which are the main parts with accepted price. It also shows the advantages and disadvantages of being and not being part of the cooperation.

    Accepted price, Listing price, Time on market, competing cooperations, Svensk Fastighetsförmedling, Karlsson & Uddare.

  • 219.
    Billstam, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Gustafsson, Madeleine
    Värderelevans i svenska fastighetsbolags redovisning: En repetitiv studie av Bengt Bengtssons forskning2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Värderelevans i svenska fastighetsbolag – en repetitiv studie av Bengt Bengtssons forskningNivå: D-uppsats i ämnet företagsekonomi

    Syfte: Syftet med detta examensarbete är att utföra en repetitiv studie av Bengt Bengtssons doktorsavhandling ”Redovisningens värderelevans i svenska fastighetsbolag före och efter införandet av IAS 40”. Bengtssons forskning slutar i mars 2007 och då tar denna studie avstamp för att undersöka vidare om samma slutsatser kan dras under perioden april 2007 fram till mars 2013. Detta görs med anledning av att den svenska konjunkturen har befunnits i en lågkonjunktur under större delen av denna period och gör det även idag. Ingen tidigare studie har undersökt detta samband på den svenska fastighetsmarknaden. Det är därför intressant att undersöka hur kvoten börsvärde/redovisat eget kapital har sett ut även efter Bengtssons avslutade forskning. Examensarbetets huvudfrågor som skall besvaras är: - Har samvariationen mellan företagets redovisade egna kapital och dess värde på börsen förändrats under tidsperioden juli 2007 fram till april 2013? Kan samma slutsatser som i Bengtssons forskning dras även under en nedgående konjunktur?

    Metod: Studien har genomförts på ett deduktivt sätt. Den bygger på sekundärdata i form av vetenskapliga artiklar, Internetsidor och litteratur samt kvantitativ primärdata från sju svenska börsnoterade fastighetsbolag. Teori och empiri har sedan analyserats och kopplats samman i analyskapitlet.

    Resultat & slutsats: Studien visar att värderelevansen stabiliserats på en lägre nivå jämfört med Bengtssons undersökning. Även samvariationen mellan variablerna eget kapital och börsvärde följer varandra bättre än tidigare med undantag för perioden 2008-2009 då Sverige befann sig i lågkonjunktur. Kvoten mellan eget kapital och börsvärde är hög i bättre tider men låg i sämre tider.

    Förslag till fortsatt forskning: Många intressanta infallsvinklar har dykt upp under studiens period vilka presenteras nedan som förslag till vidare forskning inom området. Spelar valet av extern eller intern värdering av tillgångar i ett fastighetsbolag någon roll för värderelevansen mellan eget kapital och börsvärde? Kan samma slutsatser som i Bengtssons avhandling och denna undersökning kring värderelevansen och samvariationen dras under en längre tidsperiod? Kan en liknande undersökning av korrelationen mellan eget kapital och aktievärde användas för studier av ett annat EU-land?

    Uppsatsens bidrag: Undersökningen är ett positivt bidrag till den samhällsvetenskapliga forskningen då den undersökt, analyserat och förklarat hur redovisningen till verkligt värde blivit mer värderelevant än i tidigare undersökta perioder., Det finns ingen tidigare studie som utför en repetitiv studie på Bengt Bengtssons avhandling med samma urval av företag. Bidraget till forskningen är således att Bengtssons avhandling blir förlängd och undersöker värderelevans och samvariation under lågkonjunktur med samma statistiska metod och urval.

  • 220.
    Birgersson, Marina
    University of Gävle, Department of Business Administration and Economics.
    Från traditionell kontroll till modern självdisciplin2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

  • 221.
    Birkkjaer Andersson, Kristoffer
    et al.
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Delleskog, Johan
    University of Gävle, Department of Business Administration and Economics. University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Att aktivera eller kostnadsföra externa spelarförvärv i allsvenska klubbar?: en beskrivning av två olika redovisningsmetoder2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

     

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

     

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

     

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

     

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

  • 222.
    Bjelke, Junia
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ong, Alexandra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ledares balansering av autonomi och kontroll för att uppnå en kreativ arbetsmiljö: En kvalitativ studie2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Aim: Previous research has shown that autonomy is important for employees to be able to feel creative at their workplace. Employees want to feel controlled to some extent so they not feel abandoned. It is therefore required that the management tries to balance these two opposing force fields. The purpose of this study is thus to gain an understanding of how leaders balance autonomy and control in order to achieve a creative work environment.

    Method: The study is characterized by a hermeneutical research tradition and has an abductive mindset. Furthermore, the study has a qualitative approach in which nine semi structured interviews were conducted in different sectors in Sweden. The structure of the theoretical frame of reference, empirical and the analysis is structured in the same way, with themes created from the purpose.

    Result & Conclusions: This study suggests that balancing high autonomy and low control is the guiding that favors a creative work environment the most. Confidence between management and employees also proved to be of great importance when balancing autonomy and control.

    Contribution of the thesis: From a theoretical perspective, this study contributes to the fact that the balance between autonomy and control is also influenced by trust. This therefore constitutes a third variable that leaders must take into account. If we then see it from a practical perspective, we advise the council to think about what the intentions of their management are. However, what emerges from this study is that if you want to create a creative work environment, you should balance your guiding with the help of high autonomy and low control.

    Suggestions for future research: More qualitative studies that illustrate how leaders balance autonomy and control to achieve a creative work environment is needed to provide a deeper understanding. Furthermore, we believe that future research should focus on the third variable, trust, which we found important in balancing. An interesting point of view is also how employees feel that trust affects their work with connection to autonomy and control.

     

  • 223.
    Bjerke, Jacob
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Senobari, Arash
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Påverkar kvinnor kapitalstrukturen?: En undersökning om det finns ett samband mellan kvinnor i styrelsen och kapitalstrukturen och mellan en kvinnlig VD och kapitalstrukturen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Does women in the boardroom affect the capital structure? – An analysis if there is a correlation between the proportion of women in the boardroom and the capital structure and between a female CEO and the capital structure.

    Aim: On September 9 last year, Sveriges Television revealed that the socialistic government has presented a proposition to the parliament concerning quotas in listed companies’ boards. The proposition proposes that boards in Swedish listed firms’ should consist of at least 40 percent women.

    • The purpose of this study is to investigate if there is a statistical correlation between the proportion of women on the boards of Swedish listed companies and the capital structure, and if there is a statistical correlation between the capital structure and if the company’s CEO is a woman.

    Method: A quantitative method with a deductive approach has been applied. Data has been collected from the Swedish listed companies’ annual financial reports from the year 2015. The data has been used to build up relevant variables, which has then been tested in a multivariate regression analysis.

    Result & Conclusions: On the question if women affect the capital structure, we would like to think that the result of this study indicates the answer is no. The result provides evidence that there is no statistical correlation between the proportion of women on the board and the capital structure but that there is a marginal positive correlation between a female CEO and the capital structure.

    Suggestions for future research: The main limitation for this study is that consideration has only been given to one fiscal year, unlike many previous studies that have based the surveys on several fiscal years. Suggestion for further research is to implement this study on several fiscal years to account for any potential patterns in the financing decisions. The quantitative method contributes with data that can be used to detect a statistical relationship. Another suggestion for further research is to accomplish the same study, but apply a qualitative method to analyze the differences in financing decisions by men and women as CEOs and board members.

    Contribution of the thesis: This study has provided theoretical knowledge of factors affecting the capital structure as well as practical knowledge about how a possible quota law may affect the capital structure.

  • 224.
    Bjurman, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Brohlin, Katarina
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Räntesnurror: Hur fungerar de, och vilka argument finns för och emot dem?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Räntesnurror - hur fungerar de, och vilka argument finns för och emot dem?

     

    Nivå: C-uppsats i ämnet företagsekonomi

     

    Författare: Jessica Bjurman, Katarina Brohlin

     

    Handledare: Markku Penttinen

     

    Datum: 2013 - 02 - 20

     

    Syfte: Syftet med denna uppsats är att inom ramen för det företagsekonomiska ämnet forska    kring begreppet räntesnurror. Räntesnurror innebär skatteplanering med ränteavdrag som sänker bolagsskatten och därmed skänker verksamheten en ekonomisk fördel. Forskningen fokuserar på att vidare ta reda på vad räntesnurror är, och vilka argument som finns för och emot dem. Även den nya lagstiftningen kommer att studeras, för att undersöka vilka konsekvenser den kan komma att medföra för svenska företag.

     

    Metod: Denna studie grundar sig på en kvalitativ metod, med utgångspunkt i det hermeneutiska synsättet. Primärdata har ansamlats genom ett flertal intervjuer med bl.a. företag, institutioner och myndigheter, sekundärdata har hämtats från lagförslag, lagrådsremisser, praxis, litteratur m.m. Med hjälp av välkända, vetenskapliga teorier har informationen sedan tolkats och analyserats, och slutligen mynnat i uppsatsens slutsats.

     

    Resultat och slutsats: De företag som kommer att påverkas av den nya lagen är de företag som ingår i en intressegemenskap, vars ränteavdrag inte kan bevisas är affärsmässigt motiverade och som inte undantas p.g.a. den s.k. tioprocentsregeln. Dessa företag kommer att förlora värdet av den skattesköld som räntesnurrorna skapat, varpå företagens finansiering kan påverkas i riktning mot en ökad extern belåning. Detta då ränteavdrag inte längre får göras för interna skuldförhållanden och det vinsttillskott som detta tidigare skapat nu kommer att försvinna, för att kunna behålla sin verksamhetsnivå kan företagen då tvingas ta externa lån vilket leder till ökade obeståndskostnader och lägre företagsvärden. Även investeringsklimatet påverkas negativt, då kalkylerna blir osäkra till följd av den oförutsägbarhet den nya lagen skapar, vilket kan leda till försämrad tillväxt för svenska företag. Från januari 2013 ändrades bolagsskatten från 26,3 till 22 %. Detta bör kunna innebära att bolag som tidigare skatteplanerat på ett icke affärsmässigt sätt nu inte har samma behov av att skatteplanera i samma utsträckning. Svenskt Näringsliv tror även att bortfallet i och med detta kommer att kompenseras av lagstiftandet mot ränteavdragen. För de företag som inte tidigare använt sig av ett skatteplanerande med ränteavdrag innebär den sänka bolagsskatten ett positivt inslag i verksamheten.

     

    Förslag till fortsatt forskning: Den nya lagens faktiska genomslag och vilka effekter den får är i dagsläget svårt att bedöma. Att genomföra en studie om 3-5 år som lägger fokus på statistiska fakta för att utreda de effekter lagförändringen medfört vore därför mycket intressant.

     

    Uppsatsens bidrag: Att påvisa vilka effekter externa faktorer, såsom förändrad skattelagstiftning, kan ha på företagens ekonomiska situation.

     

    Nyckelord: Räntesnurror, kapitalstruktur, finansiering, interna skuldförhållanden, trade-off teorin, pecking-orderhypotesen.

  • 225.
    Bjäreborn, Christian
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Tystberger, Marcus
    University of Gävle, Department of Business Administration and Economics.
    Studie om hur fastighetsmäklare i Stockholm upplever sin arbetssituation2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 226.
    Björk, Fredrik
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Lövqvist, Fredrik
    University of Gävle, Department of Business Administration and Economics.
    Basel II och dess betydelse för Länsförsäkringar Bank efter implementeringen 20072009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

     

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

     

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

     

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

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

     

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

     

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

  • 227.
    Björk, Linnea
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Andersson, Kerstin
    University of Gävle, Department of Business Administration and Economics.
    Positionering för överlevnad?: - en kvalitativ studie om nystartade företags arbete med sin positionering2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Purpose:

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

    Research questions:

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

    Approach:

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

    Findings:

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

    Conclusions:

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

    Value of research:

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

    Key words:

    positioning, marketing, newly started companies

  • 228.
    Björk, Magnus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Harrå, Stefan
    University of Gävle, Faculty of Education and Business Studies.
    Redovisningskonsekvenser vid förändringen av pensionsredovisningen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Authors:Stefan Harrå and Magnus Björk

    Advisor: Markku Penttinen

    Title: Accounting Consequences of the change in pension accounting

    Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.

    Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.

    Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change. There are quantitative elements to a greater depth by examining the annual reports, discount and deferred pension liabilities of the various companies. The approach is exploratory as it is a qualitative study and there was little knowledge of the subject before the work of it started. Therefore, a study of literature, regulations and previous research before the empirical study. This made it possible to gain a broader understanding of the subject and to shape relevant and essential interview questions.

    Conclusions: The conclusion shows that the largest accounting consequences for the companies in the study in conjunction with the change is that the unrecognized actuarial gains and losses will now be covered by equity and that the expected return on plan assets is based on the discount rate. The study also shows that it is the discount rate which is considered the most important parameter that the companies are looking at in the actuarial assumption. The conclusion also provides a shared sense of the true and fair picture of the companies after the revised IAS 19.

    Suggestions for further research:

    That after 2013 to study how the actual result of this rule change did this compare to the expected. Look at the problem of determining the discount rate. How will the IASB look at it if more and more begin to deviate from the standard?

    Keywords:

    "IAS 19", "IAS 19 revised", "corridor method", "pension accounting", "pension liabilities", "defined contribution plans", "actuarial assumptions", "actuarial gains and losses" and "discount rate".

  • 229.
    Björklund, Erika
    University of Gävle, Department of Business Administration and Economics.
    Gröna nyckeltal för offentlig miljöstyrning: Exemplet är SEkom2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

     

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

     

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

     

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

     

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

         

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

     

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

  • 230.
    Björklund, Jessica
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Yassin, Hannan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nyttogenerering: En grundad teori om ideella organisationer2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Tidigare studier nämner att verksamhetsstyrning i ideella organisationer är ett område som inte har studerats i så stor utsträckning. Denna lucka i teorin är grunden till vår studie. Vårt syfte med denna studie är att belysa hur ideella organisationer styrs i praktiken samt visualisera detta med en empiriskt grundad modell.

    Metod: Studien har utgått från ett hermeneutiskt perspektiv med en induktiv ansats och har inspirerats av grundad teori. Den empiriska undersökningen gjordes genom en kvalitativ studie med tolv intervjuer. Detta material bearbetades sedan för att skapa våra kategorier som sedan blev grunden till vår teoretiska referensram. Kategorierna från det empiriska materialet och den teoretiska referensramen analyserades sedan.

    Resultat och slutsats: Vårt resultat är vår empiriskt grundade modell som visar vår uppfattning om hur ideella organisationer styrs. Vår kärnkategori är nyttogenerering som visar att ideella organisationer arbetar för att generera nytta för sitt ändamål. För att nå detta mål har vi ytterligare tre kategorier som är relaterade till vår kärnkategori. Dessa är ekonomistyrning, värderingar och etiska överväganden.

    Förslag till fortsatt forskning: I vår studie är vår kärnkategori nyttogenerering och vi har upptäckt att det kan vara problematiskt att definiera och mäta nytta. Vi anser därför att framtida studier kan undersöka hur genererad nytta kan definieras och mätas.

    Uppsatsens bidrag: Vår studie visar att ideella organisationers styrning skiljer sig från vinstdrivande företag i vissa avseenden. Vi har sett likheter i de formella styrverktyg som används, vi har däremot sett att ideella organisationer fokuserar mycket på deras värderingar och är noga med deras etiska överväganden.

  • 231.
    Björklund, Tobias
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Att ge sponsorer det perfekta erbjudandet: En undersökning om Ljusdals Bandyklubb2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Att ge sponsorer det perfekta erbjudandet – En undersökning om Ljusdals Bandyklubb

    Bandyföreningar har det ofta tufft ekonomiskt och för att förbättra den ekonomiska ställningen kan föreningen öka sina sponsorintäkter. Syftet med den är studien blev således att undersöka hur en idrottsförening kan öka sina sponsorintäkter, samt hur en idrottsförening ger sponsorn det perfekta erbjudandet.

    Uppsatsen utgörs av en fallstudie och främst av en kvalitativ form. En induktiv ansats användes för att kunna forma en teori. Primärdata har samlats in genom fem olika intervjuer, vilka har analyserats utifrån det hermeneutiska synsättet. Även en enkät har använts vid insamlingen av primärdata. Primärdata presenteras i ett empirikapitel där varje intervju sammanfattas samtidigt som enkätundersökningens resultat presenteras med en fråga i taget. Primärdata och sekundärdata ligger till grund för analysen och slutsatsen i slutet av studien.

    Resultaten från studien kan användas som komplement för en idrottsförening så att de kan se vad sponsorer vill ha, och därmed kunna ta mer betalt för sina tjänster. Studien visar hur Ljusdals BK kan förbättra sina relationer och motprestationer för att slutligen också öka sina sponsorintäkter. Även andra bandyföreningar eller mindre idrottsföreningar skulle kunna ha nytta av studien om de vill se hur de kan förbättra sponsorintäkterna.

  • 232.
    Björkman, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hägglund, Rikard
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Köpbeteende: två platser inom upplevelseindustrin2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med examensarbetet är att se hur köpbeteendet gestaltar sig i olika situationer. Vi har avgränsat examensarbetet till att belysa två organisationer inom upplevelseindustrin. Gekås i Ullared och Vasaloppet. Vi anser att köpmönstret hos besökarna vid dessa platser skiljer sig från det vardagliga köpmönstret. Vi önskar även att ge förslag på verksamhetsutveckling. Sist men inte minst ska vi ta fram en checklista för påverkande framgångsfaktorer för event och andra aktörer inom upplevelseindustrin.

     

    Metod: Vi diskuterar hur köpbeteende i speciella situationer gestaltas på platserna Gekås Ullared och på Vasaloppet. Studien har gjorts enligt ett traditionellt upplägg med syfte och problemformuleringar, basen har utgjorts av en teoristudie. Utifrån den har intervjufrågor formats. I arbetet har vi använt oss av ett kvalitativt förhållningssätt med en hermeneutisk lära. Avslutningsvis har en kritisk granskning gjorts av den valda metoden.

     

    Resultat & slutsats: I studien fick vi fram att både Gekås och Vasaloppet har hög andel nöjda kunder som gärna återkommer till platserna. Gekås och Vasaloppet arbetar ständigt med att utveckla sitt erbjudande till deras kunder genom ett helhetskoncept. Detta är en stark faktor till att kunderna återkommer samt att evenemanget/företaget fortsätter att öka i popularitet och utveckling. Förberedda kunder får ett större mervärde och utbyte av upplevelsen. Medias bevakning av Gekås och Vasaloppet har gjort att fler människor väljer att besöka de två orterna.

     

    Förslag till fortsattforskning: Med bakgrund av denna forskning skulle vi se ett intresse i att få ta del av en forskning om hur köpbeteendet för platserna skiljer sig mellan män och kvinnor.

     

    Uppsatsens bidrag: Denna uppsats ska ge större förståelse för hur företag som arbetar med upplevelser kan utveckla sina koncept, att skapa större attraktion och göra upplevelsen mer minnesvärd för kunden.

     

    Nyckelord: Köpbeteende, Upplevelse, Upplevelseindustri, Varuhus, Evenemang,   

    Shopping

  • 233.
    Björkqvist, Emma
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Nilsson, Tove
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Identitet & Förtroende: Om ledarens inverkan på medarbetarnas identifikation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to from the employee’s perspective create an increased understanding of the relationship between the organizational identity and the employee´s trust in its leader.

    Method: Since the aim of the study is to increase the understanding of how organizational identity and trust for the leader is experienced a qualitative method have been chosen. For the data collection semi-structured interviews have been used and the ten persons who have been interviewed are employed as real-estate agents in Stockholm, Gävle and Sandviken. The material has later been analyzed through a thematic analysis and the results have been presented and discussed.

    Result & Conclusions: The study's results demonstrate that the employee’s trust in their local leaders affect their identification with the organization as well as the organizational identity. Furthermore, the study indicates that identification and the organizational identity influence each other.

  • 234.
    Blanco-Portela, Norka
    et al.
    Department of Environmental Faculty of Engineering, Universidad EAN, Bogotá, Colombia.
    R-Pertierra, Luis
    Department of Biogeography and Global Change, National Museum of Natural Sciences, Madrid, Spain.
    Benayas, Javier
    Department of Ecology, Universidad Autónoma de Madrid, Madrid, Spain.
    Lozano, Rodrigo
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Industrial economics. University of Gävle, Center for Logistics and Innovative Production.
    Sustainability Leaders’ Perceptions on the Drivers for and the Barriers to the Integration of Sustainability in Latin American Higher Education Institutions2018In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 10, no 8, article id 2954Article in journal (Refereed)
    Abstract [en]

    Higher education institutions (HEIs) have been steadily progressing towards the integrationof sustainable practices in their structures and operations. Several studies have reported the varietyof drivers of change and the barriers to change that universities have found in the integrationprocess. The present investigation is aimed at further characterizing and ranking the drivers for,and barriers of, sustainability integration in HEIs within their structures and operating functions.Open-ended expert opinion interviews of key sustainability leaders appointed at 45 HEIs from10 Latin-American countries were conducted in order to learn lessons from their diverse experiencesof the process. Additionally, a thematic workshop on HEI sustainability was organized to facilitatefurther discussions between 23 sustainability scholars and/or national coordinators of universitynetworks from 11 Latin American countries. As a result, 15 barriers were identified as hinderingthe institutionalization of sustainability in HEIs. This study also examined the relationship betweenthese reported barriers with 13 main drivers that were identified to be facilitating the integration ofsustainable practices within the organizational and academic structures at the universities. The strongcorrespondence between the several observed drivers for, and barriers to, change highlights theimportance of strategic planning that offers integrated actions. The findings of this paper can serveas a reference to assist HEIs in identifying drivers of, and barriers to, sustainability, so that the formercan be fostered and the latter addressed effectively. This can help identify and plan targeted actionsto make the transition towards sustainability in HEIs more natural and effective.

  • 235.
    Blank, Martina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Annelie, Persson
    University of Gävle, Department of Business Administration and Economics.
    Avskaffandet av revisionsplikten- En förskjutning av revisorernas och redovisningskonsulternas yrkesroll?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

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

  • 236.
    Blinke, Emmy
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nilsson, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Internt varumärkesarbete i tjänsteföretag: En studie om det interna varumärkesarbetet i fastighetsmäklarföretag utifrån ett ledningsperspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to create an understanding of how management in service companies work practically with the internal communication of the company's core values, vision and culture of the entire organization.

    Method: Empirical data were collected through interviews and therefore subject to the qualitative approach. Semi-structured interviews have been conducted on four different real estate brokerage firms. The collected data is then analyzed by an abductive method of analysis inspired by A well grounded theory.

    Result & Conclusions: The results from this study shows that it’s mainly about getting the organization to live the corporate identity in the everyday life. In order to succeed with this, companies is using different communication channels, training programs and inspirational activities, thus lectures and competitions. It is also important that the management appears admirably, and that the message of the brand is imbued in all corporate activities.

    Suggestions for future research: We suggest that future studies can be dedicated to how corporate brands monitoring its internal branding. Another proposal is to study the effects of internal brand building based on employees' perspective, as previous research indicates that employees may perceive the brand in different ways.Contribution of the thesis: Since there is no empirical studies related to internal branding, we believe that our contribution of this study is that we have created an understanding of how management in service companies communicates corporate identity internally within the organization. We have neither found any previous study that focused on the internal branding work exclusively in the real estate brokerage firm, and therefore believe that we have contributed knowledge to this industry.

  • 237.
    Blom, Katarina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Björk, Jennie
    University of Gävle, Department of Business Administration and Economics.
    Kvinnor som brandmän: En studie om jämställdhet på Gästrike Räddningstjänst2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

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

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

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

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

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

  • 238.
    Blom, Katarina
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Björk, Jennie
    University of Gävle, Department of Business Administration and Economics.
    Lär man sig något på HiG?: Tidigare ekonomstudenter berättar2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

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

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

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

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

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

  • 239.
    Blomberg, Heli
    University of Gävle, Department of Business Administration and Economics.
    Starting business operations abroad: MBA-thesis in marketing2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

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

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

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

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

  • 240.
    Blomgren, Marcus
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    von Berlepsch, Mindy
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Autentiskt ledarskap: för engagemang och arbetstillfredsställelse?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Titel:

    Autentiskt Ledarskap - För engagemang och arbetstillfredsställelse?

    Nivå:

    C -uppsats i ämnet företagsekonomi.

    Författare:

    Mindy von Berlepsch & Marcus Blomgren.

    Handledare:

    Pär Vilhelmsson, Kristina Mickelsson, Elena Ahmadi & Maria

    Fregidou-Malama.

    Datum:

    2015 – Maj.

    Syfte:

    Syftet med denna studie är att förklara om ett autentiskt ledarskap har en

    koppling till ett positivt arbetsklimat i form av engagemang och

    arbetstillfredsställelse hos medarbetarna.

    Metod:

    Denna studie har genomförts med deduktiv ansats där den teoretiska

    referensramen mynnade ut i studiens fem hypoteser. Dessa hypoteser testades med

    hjälp av en enkät som skickades ut till ett urval av 227 respondenter med en

    svarsfrekvens på 67 %, vilket motsvarar 152 användbara enkätsvar. Med hjälp av

    den statistiska mjukvaran SPSS analyserades primärdatan med hjälp av

    korrelations, faktor- och klusteranalys. Hypotesernas signifikansnivå testades

    därefter med hjälp av T-tester. Resultaten från analyserna och t-testerna kopplades

    därefter åter till vetenskapliga artiklar inom fältet ledarskap och organisation.

    Resultat & slutsats:

    Studien resulterade i att ett autentiskt ledarskap hade ett

    positivt samband med både engagemang och arbetstillfredsställelse. Sambandet

    mellan det autentiska ledarskapet och engagemang var däremot starkare än

    sambandet mellan ett autentiskt ledarskap och arbetstillfredsställelse. I studien

    testades också hur de fyra beteendemönster som bygger upp det autentiska

    ledarskapet individuellt påverkade arbetstillfredsställelsen, där beteendemönstret

    självmedvetenhet

    visade sig ha det starkaste sambandet och beteendemönstret

    balanserad bearbetning

    det svagaste.

    Förslag till fortsatt forskning:

    För att överkomma denna studiens begränsningar

    kan framtida studier ta med kontrollvariabeln

    ålder för att se om en individs

    samlade livserfarenheter återspeglar hur denna uppfattar det autentiska ledarskapet.

    Ytterligare förslag är att framtida forskare kan göra en jämförelsestudie mellan

    olika former av ledarskap för att se vilken typ av ledarskap som har det starkaste

    sambandet med engagemang och arbetstillfredsställelse. Till sist kan denna studie i

    framtiden genomföras ur flera perspektiv för att sedan jämföra likheter och

    skillnader mellan medarbetarnas uppfattning om det autentiska ledarskapet med

    chefernas uppfattning.

    Uppsatsens bidrag:

    Studien bidrar till ämnet autentiskt ledarskap genom att styrka

    de i forskning förda resonemangen om denna form av ledarskaps positiva inverkan

    på arbetsklimatet i organisationer. Den bidrar också till tidigare studier genom att

    uppvisa hur de fyra beteendemönstren av autentiskt ledarskap individuellt påverkar

    arbetstillfredsställelsen hos medarbetarna, samt genom att komma med konkreta

    tips om vad organisationer kan göra för att utveckla ledarskapet mot att bli mer

    autentiskt.

    Autentiskt ledarskap - För engagemang och arbetstillfredsställelse?

    M. von Berlepsch & M. Blomgren, 2015

    Nyckelord:

    Autentiskt ledarskap, ledarskap, positivt klimat, engagemang,

    arbetstillfredsställelse, medarbetare.

  • 241.
    Blomkvist, Rickard
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Wilander, Nils
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Framtidens krav på kontorslokaler2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: future demands for office space

    Level: Final assignment for Bachelor Degree in Facility Management

    Author: Rickard Blomkvist & Nils Wilander

    Supervisor: Lars Steiner

    Date: 2012-05

    Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?

    Issues used:

    • What should property owners do to meet the new requirements of modern businesses place on the premises?
    • How does the new work in the companies they use their premises?
    • What is a good office today?

     

    Method: we used qualitative interviews to get answers to the issues.

    Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving. This requires that the office property must be modern well-planned so that they can adapt to new users without too high costs.

    The fact, that it is possible to have the workplace outside the office, the company needs to analyze how well they use the office space they rent. Studies show that many offices have a very low utilization level, which means savings opportunities appear. The way the offices are used has changed a lot, when companies are working on a project basis to a greater extent. This requires that spaces for project teams are available.

    A good work place has an open solution with access to conference room, smaller meeting rooms and telephone base. Premises should be bright, well-silencing and maintain a pleasant climate. There should be natural forums where staff can meet and talk. Moreover, it is essential that the work place premises are well adapted for its operations, organization and image.

    Key words: Office premises, office building, office development, working environment, image

  • 242.
    Blomqvist, Christoffer
    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.
    En kvantitativ studie om kapitalstrukturen i två branscher med olika risknivå – efter första verksamhetsåret: Jämförelse mellan bolag ifastighet- och tillverkningsbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:

    En kvantitativ studie om kapitalstrukturen i två branscher med olika risknivå – efter första verksamhetsåret.

    -Jämförelse mellan bolag i fastighet- och tillverkningsbranschen.

    Nivå:

    C-uppsats i ämnet företagsekonomi

    Författare:

    Christoffer Blomqvist och Martin Hammarsten

    Handledare:

    Arne Fagerström och Annika Lake

    Datum:

    Maj 2013

    Nyckelord:

    Företagsfinansiering, kapitalstruktur, soliditet, soliditet 2, skuldsättningsgrad, eget kapital, räntebärande kapital, risk.

    Syfte:

    Syftet med denna studie är att undersöka kapitalstrukturen i tvåbranscher med olika risknivå, för att sedan jämföra branscherna och undersöka om kapitalstrukturen skiljer sig åt mellan dem. Studien undersöker även faktorer som påverkar företagens val av kapitalstruktur i de båda branscherna.

    Metod:

    Uppsatsen har sin grund inom det vetenskapliga ämnesområdet företagsfinansiering. Studien har genom en kvantitativ metod utfört en dokumentstudie i databasen retriever, där siffror och nyckeltal har hämtats genom årsredovisningar från bolag inom studiens två branscher. Resultaten från dokumentstudien har kopplats till innehållet i studiensreferensram och sedan analyserats för att komma fram till en slutsats.

    Resultat och slutsatser:

    Resultaten från denna studie visar att branschen för uthyrning av fastigheter har en kapitalstruktur som är betydligt mer viktad åt belåning gentemot branschen för tillverkning av maskiner/maskindelar, efter första verksamhetsåret. Slutsatsen av studien är att det är flertalet faktorer som påverkar hur företag väljer sin kapitalstruktur. Några av de viktigaste faktorerna är risk, kapitalbehov och storlek. Studien har dock kommit fram till att det inte går att fastställa några generaliserbara slutsatser gällande kapitalstrukturen i de båda branscherna, då resultaten varierade kraftigt inom respektive bransch.

    Förslag till fortsatt forskning:

    Denna studie har valt att inte räkna på CAPM och WACC hos bolagen i studiens branscher. Det vore intressant att estimera CAPM och WACC hos nystartade bolag, då det finns vissa problem i anknytning med detta som exempelvis bristen av historisk data. En annan intressant forskningsidé är att fokusera på ett antal tillverkningsbolag och undersöka hur deras kapitalstruktur förändras över en 10-års period, med start från det första verksamhetsåret.

  • 243.
    Blomqvist, Peter
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Gelin, Johan
    University of Gävle, Department of Business Administration and Economics.
    Utveckling och framtid för fastighetsmäklarnas tidningsannonser2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

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

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

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

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

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

  • 244.
    Blomqvist, Thomas
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Nilsson, Per
    University of Gävle, Department of Business Administration and Economics.
    Tjänstekvalitet ur ett kund- och medarbetarperspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

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

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

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

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

  • 245.
    Blomskog, Stig
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Industrial Development, IT and Land Management, Decision, Risk and Policy Analysis. Södertörns högskola.
    Invalid weighting in gender-neutral job evaluation tools2016Report (Other academic)
    Abstract [en]

    In this paper we argue that invalid weighting instructions are recommended in three international gender-neutral job evaluation tools, which are used for correcting for possible gender-biased wage setting at work places. One of the tools is recommended by ILO.

    In these tools the evaluation and the ranking of the jobs at a workplace will be based on an overall assessment of various job-related requirements as skills, responsibility, effort and working condition. The overall assessment will be represented by weighted sum of scales. An essential assumption made in these tools is that the weights assigned to the scales can represent the relative importance of the job-related requirements.

    However, we claim that the weights cannot in a meaningful way say anything about the relative importance of these job-related requirements. We support our claim by a formal reconstruction of a job evaluation tool based on so called Multi-Criteria Decision Making. The implication of the reconstruction is that the weights will play a key role in the basic pay setting of the jobs.

    We further argue that, due to this mistaken interpretation of the weights in the instructions, the user of these tools will likely not realize the close link between the weighting of the job-related requirements and the basic pay setting of the jobs. We therefore conclude that an application of these invalid weighting instruction might hamper the purpose of gender-neutral job evaluation of achieving a rational and genderneutral pay setting at workplaces.

    The paper ends with a recommendation that valid weighting instructions should be developed by means of Multi-Criteria Decision Making.

  • 246.
    Blomstedt, Erika
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Puputti, Helen
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Påverkar frekvensen av återköp den abnormala avkastningen?: En eventstudie om annonseringar av återköpsprogram på den svenska aktiemarknaden2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: Previous research has indicated that share repurchases result in a positive abnormal return on company's share price but only a few studies have examined further if return on share price differs depending on frequency of share repurchases. In Sweden share repurchases are quite unresearched field of study and after share repurchases became legal in 2000 there has been a financial crisis. This study aims to fulfil the research gap in Sweden and examine share repurchases' effect to return on share prices depending on frequency of share repurchase on Swedish stock market. Time period of the study has narrowed down to recession between years 2010-2014 to see eventual difference from time before recession.

    Method: To fulfil the aim of the study event study methodology has been used. The share data for companies that have repurchased shares in chosen time period has been collected from Nasdaq OMX Stockholm. Based on share data cumulative abnormal returns for every share repurchase group have been calculated to compare groups and different time periods. Cumulative abnormal returns are even used to accomplish t-test and one-way ANOVA. Data of the study consist of 68 share repurchase programs that were announced by 41 companies. Those 68 repurchase programs were distributed to three frequency based groups that were ”1”, ”2-3” and ”4-5” share repurchase programs.

    Result & Conclusions: Results of the study are consistent with the previous research about share repurchases resulting in a positive abnormal return. The results are also consistent with the previous research about repurchases signaling an undervalued stock which leads to an increase in interests from the investors. On the contrary this study is not consistent with the previous research about repurchase frequency and recession's impact to return. Because there are only a few studies about repurchasing frequency and recession's impact to return and the results of studies are contradictory, more research needs to be done.

    Contribution of the thesis: It is interesting to see which kind of effect share repurchases result in share price when company is utilizing authorization of share repurchase program. This study indicates that a company in Sweden can predict a positive abnormal return by announcing about repurchase program. The study indicates even that repurchase frequency and recession's impact to return are still uncertain.

    Suggestions for future research: As this study has only examined share repurchases' short-term effect to return on share price, it would be interesting to research long-term effect to return on share price. Also characteristics of companies that repurchase shares and eventual differences between companies that repurchase shares frequent and infrequent would be interesting to see.

  • 247.
    Blomstedt, Sofie
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rosman, Sisela
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Generation Ys attityder till Cause-related marketing: Hur påverkar välgörande ändamål företagens varumärkesbild?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 248.
    Bloom, Malin
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Granberg, Ebba
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Franchisee-based brand equity inom fastighetsmäklarbranschen: Varumärkets värde för franchisetagare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Franschisee-based brand equity in real estate business – brand equity for the franchisee

    Level: Final assignment for Bachelor Degree in Business Administration

    Author: Ebba Granberg, Malin Bloom

    Supervisor: Jonas Kågström

    Date: 2015 – may

    Aim: The purpose of this study is to analyze the sources franchisees is affected by in the creation of FBBE in service companies. This is with regards to the significance of the brand in the franchise concept, and whether this affects the franchisee’s intentions to enter into a franchise agreement and to maintain the relationship.

    Method: Since the purpose of the study is to analyze how franchisees are affected by FBBE, the study has been done with a qualitative research approach. Semi-structured interviews were conducted with 12 franchises from the real estate market; all of which is working in the Stockholm area. The materials were then analyzed by using the data analysis program Nvivo10 and are presented together with the results of the study.

    Result & Conclusions: The study introduces a new model for FBBE in the Swedish real estate business. 

    Suggestions for future research: Due to the decision to limit our study to a specific geographic area, it is of interest to replicate the study in the same field, but in a different geographical area. Because of the studies qualitative research approach it would also be in the interest to transfer the study to a quantitative research approach to create a generalization for the Swedish real estate business. Also too consider the franchisor’s perception of franchisee-based brand equity.

    Contribution of the thesis: The contribution of the study can be used by franchisees to increase their understanding in the selection of franchisors and provide a greater understanding of the sources of franchisee-based brand equity. Franchisors are nonetheless a target audience for the essays appliance, as they can have a better understanding of what is important to the franchisee in the choice of franchise networks, but it can also be in the interest to active real estate agents. 

  • 249.
    Bobadilla Smolski, Ilia Alexeevich
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Ntunzimana, Herve Sacha
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Translog kostnadsfunktion: Estimering av Phillipskurvan2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper is based on the New Keynesian Phillips Curve (NKPC) which was developed by Gali and Gertler (1999). The main purpose was to estimate the Swedish Phillips curve and then find the relevant determinants of inflation. The baseline NKPC model relates inflation to marginal cost and expected future inflation. The only difference between Gali and Getler’s specification of the Phillips curve and Bengt Assarsson’s is that he uses a Translog cost function, instead of Cobb- Douglas cost function to measure marginal cost. Because of that, inflation is not explained only by labor income share as in the Cobb-Douglas case. Our results indicate on one hand that the increase in output, wages and price of materials (intermediate inputs) is associated with increase in Swedish inflation. On the other hand, we found that the Swedish inflation is negatively affected by increase in price of capital. These results illustrate that the use of translog cost function instead of Cobb-Douglas function when measuring marginal cost has an evident advantage.

  • 250.
    Boberg, Linnéa
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Nordlund, Kajsa
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    CSR UR ETT MEDARBETARPERSPEKTIV: En kvalitativ studie med fokus på upplevd genuinitet och medarbetarbeteenden2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
2345678 201 - 250 of 1986
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