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  • 1.
    Abraha, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Kleptomaniac Leadership and his Destructive Role on the Economic Dimension of Nation Building2015Conference paper (Refereed)
  • 2.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    Faculty of Economics and Business Administration, King AbdulAziz University, Jeddah, Saudi Arabia.
    Acquiring Cross-Cultural Competence: Insights from International Firms in Four Countries2016In: Entrepreneurship Development in a Globalized Era / [ed] Dana-Nicoleta Lascu, 2016, Vol. 13, p. 1-13Conference paper (Refereed)
    Abstract [en]

    Firms increasingly have to compete globally in order to survive. An understanding of the host country’s local culture arguably being one of the most important aspects of this survival. The greater the cultural difference, the higher the risk of miscommunication and of mismanagement. Given that cross-cultural management is acknowledged as an intrinsic part of firm establishment in foreign markets today, we set out to explore the linkages between the competence of international firms in managing cultural differences and the effectiveness of their business operations. How this ‘cross-cultural competence’ is acquired is of particular interest to this study. Swedish firms operating in Kenya, Lithuania, Poland and Russia are examined. The findings show that international firms tend not to formulate any preparatory measures to become ‘culturally competent’ prior to entering foreign markets. Learning takes place by doing. A Process Model of Acquiring Cross-Cultural Competence in Foreign Markets is constructed.

  • 3.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Learning from Failed Strategic Alliances: A European Case Study2015In: Regional and International Competiveness: Defining National and Governmental Drivers of Productivity, Efficiency, Growth and Profitability / [ed] E. Kaynak & T. D. Harcar, 2015, Vol. 24, p. 186-194Conference paper (Refereed)
  • 4.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Strategic Alliance Breakups: The Volvo-Renault Story2015In: Exploring the Possibilities for Sustainable Future Grows in Business and Technology Management / [ed] N. J. Delener, Leonora Fuxman, F. Victor Lu & Susana Rodrigues, Global Business and Technology Association , 2015, p. 1-11Conference paper (Refereed)
  • 5.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    Faculty of Economics and Business Administration, King AbdulAziz University, Jeddah, Saudi Arabia.
    The Process of Firm Establishment In International Markets: A European Telecommunications Operator in Latin America2016In: 17th International Academy of African Business and Development Conference Proceedings: Governance and business policies: Towards sustainable African business development / [ed] Anita Spring & Pantaleo Rwelamila, 2016, p. 376-390Conference paper (Refereed)
    Abstract [en]

    Our understanding of the process of firm establishment of foregin firms within the developing and emerging countries remains limited, while the market-specific context-driven nature of the firm establishment process has been largely overlooked in the literature. We aim to address these omissions and explore the establishment process of a Spanish multinational telecommunication firm, Telefónica, in Brazil and Chile applying the "Four Stages Firm Establishment Process Model" by Abraha (1994). We identify strategic responses crafted by Telefónica to overcome competitive challenges during its establishment process. We revise Abraha's model in view of the findings and conclude with implications for managerial practices and future research.

  • 6.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Radón, Anita
    Swedish Institute for Innovative Retailing, University of Borås, Sweden.
    Sundström, Malin
    Swedish Institute for Innovative Retailing, University of Borås, Sweden.
    Reardon, James
    Monfort College of Business, University of Northern Colorado, USA.
    The effect of cosmopolitanism, national identity and ethnocentrism on Swedish purchase behavior2015In: Proceedings of the AABRI conference, Orlando Florida, January 1-3, Academic and Business Research Institute , 2015Conference paper (Refereed)
  • 7.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Radón, Anita
    University of Borås, Sweden.
    Sundström, Malin
    University of Borås, Sweden.
    Reardon, James
    Monfort College of Business, Greeley Colorado, USA.
    The effect of cosmopolitanism, national identity and ethnocentrism on Swedish purchase behavior2015In: Journal of Management and Marketing Research, ISSN 1941-3408, Vol. 18, article id 152146Article in journal (Refereed)
    Abstract [en]

    The Scandinavian market has changed significantly over the past half-decade with several online distributors, particularly of digital files such as music, originating locally. This ineffect has significantly further increased globalization of commerce in the Nordic countries. The purpose of this research is to examine the effect of more traditional models of consumer choice regarding local vs global products in this context. While the major metro areas of Scandinavia have always been largely global, this research reaches further into the central part where attitudes and globalization tends to be adopted at a slower pace

  • 8.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Technology and Society.
    Establishment Processes in the Traditional, Complex and Fast Developing Emerging Economy: The Case of Swedish Firms in China2012In: Proceedings of the 2012 International Conference on Marketing Studies (ICMS2012), academic-journal.org , 2012Conference paper (Refereed)
    Abstract [en]

    Applying a qualitative case-study method this article examines the establishment processes of IKEA and HELDING Share Company (HSC). The findings show that establishment in China is a complex, time and resources consuming process. This is because the Chinese culture makes it a pre-requisite to build social networks of harmonious interpersonal relationships, i.e. guanxi_to achieve success. The rules are changing continuously and there is an excessive involvement of the authorities in the economic activities in the market. It thus takes time and consumes enormous resources to understand the problems and to develop strategies to achieve success in establishments. IKEA and HSC developed interpersonal networks (guanxi) with the JV partners and the various influential people (facilitators) in the different phases of establishments. The developed guanxi enabled the two firms to understand and to handle; the cultural constraint, the complicated and continuously changing legal system, the bottlenecks in authorities relationships, the most complex and time consuming bureaucratic structures, the unique style of negotiations, to get operations and import license,  license for the land for running the business and to get various types of assistance in the network development.

  • 9.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Destructive Impact of the Psychopathic and Narcissistic Leadership on the Diplomatic Dimension of Nation Building2016In: 17th International Academy of African Business and Development Conference Proceedings: May 2016, IAABD Annual Conference Proceedings, 2016, p. 51-Conference paper (Refereed)
    Abstract [en]

    Abstract: This article examines the Diplomatic Dimension of Nation building in Eritrea in light of the diplomatic vision adopted in 1994 by the so called the Peoples Front for Democracy and Justice (PFDJ). Both secondary and primary data are used to write this article. The primary data is collected through telephone interviews, personal interviews, skype-interviews and focus-group discussions with some veteran liberation fighters, former government officials, diplomats and some Eritreans who were holding key positions in the government and who have experience and knowledge as to how the narcissists and psychopaths deal with the neighboring countries and regional as well as international cooperation and relationships. The main findings show that the leadership has committed a diplomatic, moral and ethical blunder scoring one of its main failures in the diplomatic dimension of nation building. This is due to the fact that it has applied a militarist and one man owned, designed, decided and mismanaged diplomatic relationships which is not at all co-operative, although it claims that it applies a healthy neighborly, regional and international cooperation and relationships as stipulated in the diplomatic vision. Moreover, the dysfunctional militarist and one man owned, designed, decided and miss managed relationships and diplomatic approach is not properly planned and it is poorly coordinated and terribly mismanaged. This reality has a serious negative consequence on the diplomatic, economic, social, cultural, organizational and political conditions of the country. The other finding of this study is that the reason why the failed, i.e. narcissistic and psychopathic leadership applies a militarist and one man owned diplomatic relationships model is because it clearly understands that to maintain and strengthen its political, economic, cultural, organizational and social power i.e. power of all aspects it has to have a full control of all the diplomatic, economic, financial and human resources in the country. The reason why the psychopaths spear headed by the self-appointed destructive dictator do not implement the diplomatic vision is because like all the other visions envisaged in the 1994 charter, the diplomatic vision was not designed to be implemented but to help the dictator to get enough time to create the conditions necessary to implement the hidden vision which the Eritrean people couldn’t yet design appropriate strategies to fight it adequately and to dismantle its power apparatus. The last reason for the failure of the diplomatic dimension of nation building is the lack of a competent and authentic leadership that possesses the qualities of an effective, legacy building and developmental leadership.

  • 10.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The leadership hypocrisy of four million parties and its insurmountable consequences on the political dimension of nation building: An Illustration of the so called “Peoples Front for Democracy and Justice (PFDJ) Central Office in Eritrea”2014In: 15th annual IAABD international conference, International Academy of African Business and Development , 2014, p. 1-34Conference paper (Refereed)
    Abstract [en]

    Abstract: The main results of this article are (i) the PFDJ and in particular Isayas has committed a political blunder  in the political dimension of nation building by refusing to implement the constitution, (ii) the PFDJ militarized political ideology is a poisonous tool applied to secure the political power of the dictator, (iii) the political vision was not developed to be implemented but to consolidate the raw political power’ of the ‘raw dictator’ in the raw and secretive underground party by liquidating all democratic elements, (iii) the dictator is incompetent to lead the task successfully, and (iv) the other cause for the failure is the lack of an authentic leader who possesses the qualities of a developmental and legacy-building leaders.

  • 11.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Hyder, Akmal S.
    Högskolan i Gävle.
    A Longitudinal Study of Strategic Alliances in Eastern and Central Europe: The Case of ACCEL Share Company (ASC) and two Local Firms in Lithuania2014Conference paper (Refereed)
  • 12.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Hyder, Seyed Akhmal
    University of Gävle.
    Fjellström, Daniella
    University of Gävle.
    The Journey of Strategic Alliances2017In: Proceedings of the 43rd Annual Conference of the EuropeanInternational Business Academy / [ed] Lucia Piscitello, Stefano Elia, 2017, p. 54-Conference paper (Refereed)
    Abstract [en]

    The purpose of this article is to highlight the journey to and from strategic alliances and if alliances lead to the creation of new Alliances, how existing networks are managed and strengthened and to identify the factors which impact and determine the journey to and from strategic alliances. One of the findings of this chapter is that, in the pre-strategic alliance phase firms can have direct and indirect relationships which can lead to the formation of strategic alliances under certain circumstances, whereas in just the opposite circumstances those relationships might not lead to alliances formation. The other finding is that one of the main factors which determines the journey of strategic alliances is the degree of internationalization of the firm and the market. It is also found out that the journey of alliances can be different in the different groups of Central Europe countries depending on the pace or degree of adaptation of those countries, i.e. whether they are fast-, or medium or slow adapting countries.

  • 13.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Le Hieu, Hoc
    Faculty of Economics and Management, Hanoi University of Science and Technology, Vietnam.
    Mukhtar, Syeda-Masooda
    School of Business and Quality, HMBSU, Dubai, United Arab Emirates.
    How Developed-Country Firms Make Standardization/Transfer and Adaptations Decisions in Relation to their Developing-Host-Country Operations?2019In: Journal of East-West Business, ISSN 1066-9868, E-ISSN 1528-6959, Vol. 25, no 2, p. 107-143Article in journal (Refereed)
    Abstract [en]

    Factors influencing firms’ standardization and adaptations decisions tend to be treated as static isolated entities in the extant literature. Further, the focus is predominantly on Western MNCs and product development or marketing functions with manufacturing firms and the emerging/developing country perspective underrepresented. We explore factors, as well as their interrelations that determine standardization and adaptations decisions when a developed country manufacturing firm establishes operations in a developing country. Purposefully, Italian manufacturing firms with operations in Vietnam are examined. We identify functions, processes, and practices that are standardized/transferred and those that are adapted. A theoretical model is developed based on the findings.

  • 14.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    HBMSU, School of Business, Dubai, United Arab Emirates.
    A model for understanding the process of firm establishment in foreign loosely-structured emerging markets2018In: Journal for International Business and Entrepreneurship Development, ISSN 1549-9324, E-ISSN 1747-6763, Vol. 11, no 4, p. 327-342Article in journal (Refereed)
    Abstract [en]

    Our understanding of the process of firm establishment in foreign markets is relatively limited especially in relation to host-developing and host-emerging markets. The market-specific and context-driven nature of the firm establishment process is largely overlooked in the literature. Against this background, we aim to chart the establishment process of a Spanish telecommunication firm, Telefonica, in Brazil and Chile by applying the 'four stage firm establishment process model in foreign markets' (Abraha, 1994). We identify strategic responses crafted by Telefonica to overcome the challenges during its establishment process. We revise Abraha's model in view of the findings and conclude with implications for managerial practices.

  • 15.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Determinants of the international strategic alliance process and alliance failure: learning from the Volvo-Renault break-up2017In: International Journal of Strategic Business Alliances, ISSN 1756-6444, E-ISSN 1756-6452, Vol. 6, no 1/2, p. 86-110Article in journal (Refereed)
    Abstract [en]

    While the scholarly focus has shifted from strategic alliance formation to alliance performance and thus alliance outcome, the process that leads to a particular outcome: alliance success or alliance failure remains indeterminate. Given their high failure rate, this study aims to identify factors that contribute to an alliance failure to better understand the strategic alliance management process to help alliances survive. Purposefully, the Volvo-Renault alliance break-up is investigated. A Process Model for International Strategic Alliance Lifecycle is developed. The findings establish that post-formation, the strategic alliance process necessitates managing interactions among: partners’ objectives; partners’ resource contribution; access to partner’s network; and alliance performance. However, for an alliance to sustain, learning and assessment must be an integral part. Learning and assessment are critical strategic inputs that serve as ‘binding forces’, and as an ‘alert mechanism’ whereby timely corrective managerial actions are triggered in favor of an alliance sustainability and vice versa.

  • 16.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King AbdulAziz University, Saudi Arabia.
    Managing Cultural Differences in International Business Operations: A Perspective from Europe2014In: Proceedings of 6th Annual American Business Research Conference 9 -10 June 2014, Sheraton LaGuardia East Hotel, New York, USA, World Business Institute Australia , 2014Conference paper (Refereed)
    Abstract [en]

    While the advantages of globalization are numerous, (including economies of scale in research and development, production, marketing, access to large and many markets, access to new ideas, technologies, competencies, resources), globalization also brings with it new challenges. Cultural differences arguably being one of the most important of these challenges. Literature suggests that cultural differences and the firms’ ability to deal with them have a significant impact on firms’ operations as well as performance. Against this background, this study explores the relationship between cultural differences and the effectiveness of international business operations. The data is drawn from a sample of North European firms operating in diverse foreign markets. The findings show that for the European firms in our sample the learning, in the main, tended to take place 'by doing' over time. The paper concludes with managerial implications.

  • 17.
    Abrahamsson, Lena
    et al.
    Luleå Tekniska Universitet.
    Karlsson, Jan Ch.
    Karlstads Universitet.
    Tengblad, Stefan
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Tankar om arbetslivet2015Book (Other (popular science, discussion, etc.))
  • 18.
    Aggestam, Lena
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Knowledge Leakage when SMEs Participate in Supply Chains: What Is It About and How Can It Occur?2016In: International Journal of Knowledge and Systems Science (IJKSS), ISSN 1947-8208, Vol. 7, no 3, p. 30-45Article in journal (Refereed)
    Abstract [en]

    The advantages of sharing knowledge when participating in a Supply Chain (SC) are well established in the literature, but the challenge of knowledge leakage, and how to manage it, is still in its infancy. In order to increase the understanding of knowledge leakage, when SMEs participate in SCs, this study describes types of knowledge that may leak away, how they are valued, and how knowledge leakage can occur. The result includes two frameworks that also have shown to be potentially useful for examining the maturity of a specific SME with regard to knowledge leakages when participating in the SC.

  • 19.
    Agovic, Haris
    University of Skövde, School of Business.
    Den offentliga sektorn och dess employer branding: En studie med fokus på högskolestudenters perspektiv på den offentliga sektorn som en potentiell arbetsgivare2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden’s generation shift in the labor market will entail new recruitment needs for all workplaces. In the public sector, it is necessary to recruit up to half a million employees by 2020. At present, there is already a shortage of employees in the public sector and may need to adapt their employer branding strategy to attract new potential employees. New potential employees who will enter the labor market in the near future are college students. Since the public sector has limitations on competing through higher wages, instead it is required to make investments in symbolic attributes such as organizational culture and values.

    The purpose is to examine from the perspective of college students, how the public sector can use employer branding and its brand attributes to attract new potential employees. This is achieved through a qualitative study in which ten college students are interviewed. This method was used to capture respondents’ perception and experience of the public sector as a potential employer.

    The study has contributed that the public sector should evaluate its employer branding and the characteristics that are promised and whether these are really kept. Failure to do so also impairs social identification that once created attraction and this creates an initiative for bad rumors. Furthermore, important attributes have been identified such as values, organizational culture, working conditions, career development, but also that salary has become among the most important attributes. College students’ attitude towards the public sector is based on both their own experiences, family or friends’ experiences and social media. It is therefore important that what is promised is actually kept because rumors among an individual’s social circle/social media can affect the attraction of new potential employees.

  • 20.
    Ahamed, A. F. M. Jalal
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Limbu, Yam B.
    Feliciano School of Business, Montclair State University, Montclair, USA.
    Dimensions of materialism and credit card usage: an application and extension of the theory of planned behavior in Bangladesh2018In: Journal of Financial Services Marketing, ISSN 1363-0539, E-ISSN 1479-1846, Vol. 23, no 3–4, p. 200-209Article in journal (Refereed)
  • 21.
    Ahamed, A. F. M. Jalal
    et al.
    UiT, The Arctic University of Norway, Tromsø, Norway.
    Skallerud, Kåre
    UiT, The Arctic University of Norway, Tromsø, Norway.
    Effect of distance and communication climate on export performance: The mediating role of relationship quality2013In: Journal of Global Marketing, ISSN 0891-1762, E-ISSN 1528-6975, Vol. 26, no 5, p. 284-300Article in journal (Refereed)
    Abstract [en]

    The authors explore how distance and the communication climate perceived by exporters influence export performance both directly and as mediated by relationship quality. The ready-made garments industry in Bangladesh yielded 185 responses. A mediation model was tested using structural equation modeling, applying partial least squares techniques. The results show that distance is negatively related to communication climate and relationship quality; relationship quality mediates the distance–export performance relationship, whereas communication climate is positively associated with relationship quality and export performance, and a full mediating role of relationship quality is found in the communication climate–export performance relationship. A strong positive relationship between relationship quality and export performance is also identified. The managerial implication of the study includes that with better relationship strength, it is possible to neutralize the negative impact of distance on export performance. The implications and limitations are also discussed.

  • 22.
    Ahamed, A. F. M. Jalal
    et al.
    Tromsø University Business School, University of Tromsø, Tromsø, Norway.
    Skallerud, Kåre
    Tromsø University Business School, University of Tromsø, Tromsø, Norway.
    The link between export relationship quality, performance and expectation of continuing the relationship: A South Asia exporters’ perspective2015In: International Journal of Emerging Markets, ISSN 1746-8809, E-ISSN 1746-8817, Vol. 10, no 1, p. 16-31Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this study is threefold: to investigate how relationship quality affects export performance; to see if and to what extent export performance affects exporter satisfaction; and to determine whether exporter satisfaction ultimately affects the expectation of continuing the export-import relationship in an emerging market. Design/methodology/approach - The paper reports the findings of a survey of 185 respondents from the ready-made garments industry in Bangladesh chosen from a convenience sample. The responding exporters were located in Dhaka city or nearby areas. The data were analyzed using the partial least squares technique. Findings - The results support four out of five hypotheses, indicating that there is a significant relationship between exporter relationship quality and financial and strategic export performance. Additionally, a positive relationship between financial export performance and exporter satisfaction and between exporter satisfaction and the expectation of continuing the relationship are shown. No significant relationship between strategic export performance and exporter satisfaction is found. Practical implications - The findings have practical implications for managers and policy-makers interested in developing effective strategies for building and maintaining high quality export-import relationships, especially in the context of an emerging market. Originality/value - In order to accomplish the research goal, the main constructs from two influential streams of literature - social exchange theory and the disconfirmation of expectation theory - are utilized. This is new in the context of an emerging economy perspective.

  • 23.
    Ahamed, A. F. M. Jalal
    et al.
    UiT, The Arctic University of Norway, Tromsø, Norway.
    Stump, Rodney L.
    Towson University, Towson, MD, USA.
    Skallerud, Kåre
    UiT The Arctic University of Norway, Tromsø, Norway.
    The Mediating Effect of Relationship Quality on the Transaction Cost-Export Performance Link: Bangladeshi Exporters' Perspectives2015In: Journal of Relationship Marketing, ISSN 1533-2667, E-ISSN 1533-2675, Vol. 14, no 2, p. 152-169Article in journal (Refereed)
    Abstract [en]

    This study explores how relationship quality might mediate the link between transaction cost variables and export performance. In the proposed conceptual model, relationship-specific assets and uncertainty affect export performance both directly and through relationship quality; survey data from 185 exporting organizations in Bangladesh provide the test of this model. This article thus proposes that transaction cost economics and relational exchange theories are complementary rather than competing theories. These conclusions arise because this study accounts for not only the direct effect of asset specificity and uncertainty on export performance but also their indirect effects through relationship quality, which have not been empirically tested or clarified previously.

  • 24.
    Ahlinder, Hanna
    et al.
    University of Skövde, School of Business.
    Ströberg, Julia
    University of Skövde, School of Business.
    Lojalitet inom e-handeln: Ur ett konsumentperspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Konkurrensen har ökat online och fler e-handelsföretag behöver hitta sätt att få lojala konsumenter genom att designa webbplatsens olika delar. Konsumentbeteendet har ändrats, konsumenter har blivit mer kunniga då de kan söka mer information och har fler alternativ att välja bland. Fler klädbutiker öppnar upp online och antalet fysiska butiker riskerar att försvinna allt mer. Tidigare studier visar på att det är viktigt att veta hur kvinnor och män beter sig när de handlar kläder online då det är ett viktigt marknadssegment. Frågeställningen formuleras utifrån problembakgrunden.

    Syfte: Syftet med uppsatsen är att beskriva lojalitet inom e-handeln, hur den påverkas av konsumenters, kvinnor och mäns, upplevelse av webbplatsdimensioner.

    Metod: Genom en kvalitativ metod samlades det empiriska materialet in genom intervjuer med konsumenter. 12 intervjuer genomfördes med sex kvinnor och sex män som handlar kläder online.

    Slutsats: Uppsatsen visar att lojalitet påverkas direkt av webbplatsdimensionerna informationskvalitet och navigeringskvalitet. Dessa två dimensioner påverkar konsumenternas val av e-handelsföretag och tillit som skapas till företaget. Övriga dimensioner, till exempel estetik och informationsinnehåll, påverkar lojaliteten indirekt enskilt eller direkt tillsammans genom påverkan av tillfredsställelse. Kvinnor och mäns köpprocess skiljer sig till viss del, kvinnor och män spenderar båda tid i informationssökningsfasen, men män spenderar även tid i att utvärdera alternativ. Kvinnor påvisar mer falsk lojalitet och män är mer lojala, samt latent lojala.

    Nyckelord: Lojalitet, e-lojalitet, konsumentbeteende, webbplatsdimensioner och e-handel.

  • 25.
    Ahlqvist, Hannes
    et al.
    University of Skövde, School of Business.
    Sjöström, Hampus
    University of Skövde, School of Business.
    Robotiserad Rådgivning: Vilka faktorer påverkar de svenska storbankernas inställning till implementering?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title                            

    Robo-Advice - What factors affect the Swedish big banks' attitude towards implementation?

    Background                     

    The banking sector has experienced external pressure on change in the digital development of products and services. Computers and technology are gaining more space in our society and making the interaction between man and computer becoming more natural. The development of financial advisory services is becoming more and more digital in the form robo-advisory, which poses a challenge for the Swedish big banks when faced with a choice to implement this service or not in its organization.

    Purpose                             

    The purpose of the study is to identify and describe factors that affect the Swedish big banks' attitude towards implementing robo-advisory.

    Issue                                  

    What factors explain the Swedish big banks' attitude towards implementing robo-advisory?

    Method                             

    The study has been conducted with a qualitative method in the form of semistructured interviews to answer the study's question. The study is limited to including only the four major Swedish banks.

    Conclusion                        

    The authors of the study have been able to find three factors that affect the big banks' attitude towards the implementation of robo-advisory.

  • 26.
    Ahlström, Emma
    et al.
    University of Skövde, School of Business.
    Myrén, Martina
    University of Skövde, School of Business.
    Obligatoriskt krav på hållbarhetsredovisning: Faktorer till utmaningar som kan uppstå i företags praktiska arbete2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Annual Account Act (1995:1554) introduced a change (2016:947) which implies that larger Swedish companies are forced to establish a sustainability report. In a previous survey it appears that nine out of ten companies experience the new legal requirement as challenging. This study therefore contributes with knowledge of which these challenges could be and what they may depend on. The purpose of the study is to observe what factors that are the reasons why companies perceive implementation of law (2016:947) as challenging. By this, the study can contribute to understand the practical work in the preparation of sustainability reports. It can be useful for companies that switch from voluntary to statutory sustainability reporting or companies that establish a sustainability report for the first time in a connection with a legal requirement.

    To achieve the aim, the study has been based on a qualitative research method in the form of interviews. There have been eight interviews with sustainability managers in companies within the fashion industry as well as the sports-and leisure industry. In order to gain empirical knowledge about the practical work, a qualitative method was considered most appropriate because it was desired that the informants provided practical examples. The result of the study can be explained by using the implementation theory where the properties understand, can and will are presented. In order to pay attention to difficulties with implementation, the study will investigate whether the companies process these three properties. When implementing a decision, it is essential to know what properties companies have in order to understand the effects of the control. In implementation theory, it appears that it is most problematic if there is no willingness to implement. The result from the study shows that there is challenges within the companies that can be linked to the properties understandand can. The property will appear in this study unable to connect to the challenges in the companies.

  • 27.
    Ahlström, Michael
    et al.
    University of Skövde, School of Business.
    Brandin, Malin
    University of Skövde, School of Business.
    Auditor independence: Auditor independence in Malaysia after the convergence to IFRS2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 28.
    Aisenberg Ferenhof, Helio
    et al.
    Department of Production Engineering and System, Complexo de Ensino Superior de Santa Catarina (CESUSC) and Federal University of Santa Catarina (UFSC), Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Hesamamiri, Roozbeh
    Iran University of Science & Technology (IUST), Tehran, Iran.
    The impact of social media on knowledge management2016In: IFKAD 2016 - 11th International Forum on Knowledge Asset Dynamics: Towards a New Architecture of Knowledge: Big Data, Culture and Creativity Proceedings / [ed] J. C. Spender, Giovanni Schiuma, Joerg Rainer Noennig, Institute of Knowledge Asset Management (IKAM) , 2016Conference paper (Refereed)
    Abstract [en]

    The aim of this paper is to review extant research on the impact of social media on knowledge management (KM) to establish the current body of knowledge and, on this basis, to suggest some promising avenues for future research.

    The study consists of a systematic literature review of eighteen refereed empirical articles on social media and knowledge management. In order to get access to the articles, we used different scientific databases such as Scopus and ProQuest. As keywords, we decided to use multiple keyword combinations. After having read the abstracts of the articles identified, we ended up with a final set of eighteen articles, which represented the basis for analysis. The systematic approach helped us to make sure that the majority of relevant papers would be covered. 

    To the best of the authors’ knowledge, no systematic literature review on social media and knowledge management has previously been published or presented.

    The topic seems to be a promising field for systematic and intensive research and offers a variety of future research avenues.

  • 29.
    Aisenberg Ferenhof, Helio
    et al.
    Universidade Federal de Santa Catarina (UFSC), Florianopolis, Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Selig, Paulo M.
    Universidade Federal de Santa Catarina (UFSC), Florianopolis, Brazil.
    Knowledge Waste & Knowledge Loss: What is it All About?2016In: Navus Revista de Gestão e Tecnologia, ISSN 2237-4558, Vol. 6, no 4, p. 38-57Article in journal (Refereed)
    Abstract [en]

    In this paper we are interested in developing an understanding of the concepts of knowledge waste and knowledge loss. The latter can in the worst case lead to "a decreased capacity for effective action or decision making in a specific organizational context" (DeLong, 2004, p. 21). Whereas knowledge waste means that companies are not using the full capacity of existing knowledge. As outlined by Ferenhof (2011) it is any failure in the process of knowledge conversion. These definitions imply differences between the concepts, the literature however suggests that many authors uses them interchangeably. Is that correct? Are the concepts important, of relevance? The present article's aim is to highlight the importance of having better insights into the concepts. The authors believe that both theory and corporate practice will benefit from an improved understanding.

  • 30.
    Aisenberg Ferenhof, Helio
    et al.
    Universidade Federal de Santa Catarina (UFSC), Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Selig, Paulo Mauricio
    Universidade Federal de Santa Catarina (UFSC), Brazil.
    Knowledge waste in organizations: A review of previous studies2015In: Brazilian Journal of Operations & Production Management, ISSN 1679-8171, Vol. 12, no 1, p. 160-178Article in journal (Refereed)
    Abstract [en]

    In this paper, we are interested in the knowledge that is “wasted” in organizations, that is existing relevant knowledge that is overlooked in the process of knowledge conversion. Given the competitive pressure firms are facing in today´s business environment, a waste of knowledge is not only costly but also dangerous. This means that we consider knowledge from a knowledge at risk perspective. Having this in mind, the purpose of this paper is to review research on knowledge waste in organizations to establish our current body of knowledge regarding this topic. The study consists of a systematic review of 51 peer-reviewed articles addressing knowledge waste in organizations. To the best of the authors’ knowledge, no systematic literature review on this topic has previously been published or presented. The topic seems to be a promising field for intensive research and offers a variety of future research avenues. In view of practitioners, the study´s finding may enable an increased awareness towards the areas where existing knowledge is at the mercy of “waste”. This can assist practitioners to better cope with risks related to this waste and, therefore, better exploit the (limited) knowledge base available.

  • 31.
    Aisenberg Ferenhof, Helio
    et al.
    Production Engineering Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Zaniboni Bialecki, Mariana
    Production Engineering Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Selig, Paulo Mauricio
    Engineering & Knowledge Management Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Intellectual capital dimensions: state of the art in 20142015In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 16, no 1, p. 58-100Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004).

    Design/methodology/approach – The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well.

    Findings – The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions.

    Research limitations/implications – This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available.

    Originality/value – By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research.

  • 32.
    Akgul, Edvin
    University of Skövde, School of Business.
    Arbetsmotivation: Utifrån Nordeas medarbetarperspektiv2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Denna studie är utförd inom Nordea AB som ämnar undersöka området arbetsmotivation. Bakgrunden till studien grundar sig på att företag tenderar att öka sina prestationer om medarbetare är motiverade.

    Syfte/ frågeställningar

    Syftet med denna studie är att öka förståelsen för hur en grupp anställda i en välkänd organisation ser på arbetsmotivation och vad som påverkar denna. Vidare avser studien att undersöka om de insatser som cheferna gör upplevs som motiverande och även vad cheferna kan göra för att höja arbetsmotivationen.

    -       Vad innebär arbetsmotivation enligt medarbetarna på Nordea, och vad påverkar denna?

    -       Vad kan cheferna göra för att höja arbetsmotivationen hos medarbetarna?

    Teori

    De teorier som har använts under studien är målsättningsteorin, Herzbergs tvåfaktorteori och Maslows Behovstrappa. Studien har även använt sig av tidigare forskning.

    Metod

    Studien har antagit en kvalitativ metod för att uppnå studiens syfte och vidare besvara frågeställningarna. Datainsamlingen bygger på semistrukturerade intervjuer med fem medarbetare och två chefer.

    Resultat/Slutsats

    Utifrån respondenternas svar har rapportförfattaren kunnat kartlägga vad arbetsmotivation innebär för medarbetarna. Det är en drivkraft som får de att vilja gå till arbetet och prestera. Några av de faktorerna som påverkar medarbetarnas motivation är: utvecklingsmöjligheter, arbetsuppgifterna, de sociala relationerna och feedback. Resultaten i denna studie överensstämmer med tidigare forskning, men motsäger även delar av tidigare studier. Exempelvis att de sociala relationerna är en motivationsfaktor, detta är i linje med Maslows behovstrappa men säger emot Herzbergs tvåfaktorteori.

    Chefer och ledare inom banksektorn, och främst i Sverige kan dra nytta av denna studie eftersom det är av stor vikt för dem att känna till vad som får personalen att prestera till sin fulla potential. Denna studie är genomförd inom den svenska banksektorn och har medarbetarnas åsikter och önskemål i huvudfokus, vilket gör denna studie intressant för chefer inom den svenska banksektorn. Ett förslag till vidare studier är att jämföra konkreta prestationer mellan en bank med omotiverade medarbetare respektive en bank med motiverade medarbetare.

  • 33.
    Alexandersson, Robin
    et al.
    University of Skövde, School of Business.
    Källefjord, Tiffany
    University of Skövde, School of Business.
    Vilken prioritet har csr vid kommunal upphandling?: En fallstudie i Skövde Kommun2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 34.
    Alfredsson, Sofie
    et al.
    University of Skövde, School of Technology and Society.
    Danckwardt-Lillieström, Anna
    University of Skövde, School of Technology and Society.
    Kundbemötande: Ur kundens perspektiv2012Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We wanted to find out how the customer wants to be treated by the staff in a clothing store. We have focused on the personal contact between staff and customers. Our report thus focuses not on the physical products but on the staff conduct and behavior towards the customer, based on what it wants. The theory we have used largely reflects how staff should respond, but not how the customer wants to be treated. We decided to find out the customer opinions through a questionnaire survey. To make the report more specific, we also chose to look at the difference between male and female customers. We also studied the difference between age groups of customers from 20 years up to 49 years. To make it easier for the staff to respond to their particular customer group correctly.

  • 35.
    Allert, Jonas
    et al.
    University of Skövde, School of Technology and Society.
    Berg, Anna
    University of Skövde, School of Technology and Society.
    Tillgodoses bankernas informationsbehov genom redovisningsinformation upprättad enligt K2 i kreditbedömningen?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problems: It has been an issue for small- and medium sized companies, as accounting standards that they set up their accounts after having been unnecessarily complicated in compared to the needs of the users of its financial statements. Sweden’s efforts to simplify these accounting standards has among other things, been characterized by easing the work for small- and medium size companies. These efforts were called K-projektet, whose purpose partly has been to meet the needs of users of financial statements. K2 is the simplified rule package aimed at smaller companies. Banks are one of the primary users of small companies’ financial statements. K2 is characterized by simplifications, standardization and less reporting obligation. Since banks are demanding a lot of information at a credit decision of a company to make an informed decision, the questions where as follow To what extant do banks use companies accounting information in credit decision? How do financial statements prepared in K2 framework meet the needs of regarded information in credit decisions?Purpose: We examine how the information needs of banks´ are met at credit decisions based on financial statements prepared in the K2 framework. The study aims to increase the understanding and perception of what banks´ demand in the financial information provided by the entities.Method: In the purpose of this study, we wanted to increase the understanding and perception of the chosen topic. A qualitative method aims to do just that, to obtain a deeper understanding of banks´ information demand for credit. A case study includes a complexity of the investigated object, which our study is characterized by because there are relatively few companies that currently apply the K2 in the preparation of accounting information, hence a case study was chosen. The choice to interview the banks was based on that they are the primary users of financial statements in accordance to the K2-regulation.Conclusion: In credit evaluation, accounting is the primary source of information for banks´. Accounting is never a sufficient basis for credit decision for the bank. They have to obtain further information to make an justified decision. The banks´ own assessment of the company as a whole, are based on both hard and soft information which means that regardless of the regulations a company is incorporated by, the banks own internal assessment if a company will be able to repay the credit they will be granted. The most important quality for the bank is that the financial statements are reflecting the fair value, but since K2 is characterized by simplifications, standard solutions and limited choices it creates fewer opportunities for it.Suggestions for further research: An interesting framework to conduct a similar study on, is the K3-framework, since smaller entities may be able to also establish its own financial statements for these regulations. Today is it voluntary to apply K2 this means that few today have chosen to apply the rules. Establishing a new survey when regulations become mandatory for small companies would be a way to highlight the banks´ direct perception of the rules.

  • 36.
    Almarsoomi, Farah
    University of Skövde, School of Technology and Society.
    Svensk kod för bolagsstyrning: En studie av bolagen avvikelser från koden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Accounting and corporate scandals that took place in the 2000s in the United States and several European countries took off in the corporate governance debate. Many countries began to adopt rules designed to develop corporate governance and increase confidence in the business world. Sweden suffered like other countries of accounting scandals, and as a result of this came the Swedish Code of Corporate Governance to rebuild market confidence to the Swedish companies. The first of July 2005 the code was applied in the Stockholm Stock Exchange for all companies on the A-list and the O-list with market capitalization exceeding 3 billion i.e. companies included in the Large Cap. Purpose: The purpose of this study is to examine and analyze how companies on the OMX Stockholm Stock Exchange, Large Cap, deviates from the Swedish code and if they deviate from the same points in the code and how thoroughly these companies explains their deviations. I want to get an understanding of why the code exists and why the companies deviate from it and whether the code works as expected. Methodology: To examine the extent to which companies deviate from the code and which points that the companies differ from, I have studied and observed the companies' annual reports and corporate governance reports. Theoretical Framework: In this chapter, I have raised earlier research that deals with other codes and the principle comply or explain, and the reasons why companies choose to follow or deviate from the code. These studies took place in Germany and the UK.7Empirical foundation: The empirical data consists of annual reports and corporate governance reports of the surveyed 28 companies in the Large Cap from both 2010 and 2011. Conclusions: The conclusion of this study is that the ownership structure is a contributing factor to why companies choose to deviate from the code. Companies with a concentrated ownership tend to deviate from the code. I have also noticed that these companies are owned by Industrivärden and Investor. The companies are also characterized by having strong family owners who own more than 30% of the shares, the owners usually want to have control over the company and that are why they differ from the Swedish Code.

  • 37.
    Almlöf Hallberg, Robin
    et al.
    University of Skövde, School of Business.
    Sadiki, Kosovare
    University of Skövde, School of Business.
    Den moderna pensionären: Äldre konsumenters användning av modern teknologi i köpprocessen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    How consumers act during the buyers decision making process can change with age. How older consumers use modern technology in the buyers decision making process has however not been given a clear picture by researchers. Therefore the purpose of this study is to examine how older consumers use technology in the buyers decision making process and create a more nuanced picture of their usage. By using a qualitative method in the form of small-N-study and semi-structured interviews we have been able to answer our research questions. We have found that the technology i mainly used during the information gathering stage and the evaluation stage of the buyers decision making process, according to our respondents. From this we have been able to identify two seperate user types: Searcher-Stig and Evaluation-Ulla (Sökar-Stig och Utvärderar-Ulla). These two user types describe how older consumers mainly use technology in the buyers decision making process.

  • 38.
    Altaf, Saadia
    et al.
    University of Skövde, School of Technology and Society.
    Cospormac, Ghenadie
    University of Skövde, School of Technology and Society.
    Demutualization of stock exchanges: A case study : London Stock Exchange and Hong Kong Stock Exchange2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The focus of this study is to evaluate the impact of corporate ownership structure on the overall performance of stock exchanges. This study distinguishes in particular mutual versus demutualized ownership. London Stock Exchange and Hong Kong Stock Exchange are chosen as study cases, because London Stock Exchange is one of the world leading stock exchanges and Hong Kong Stock Exchange is definitely one of the most important emerging market stock exchanges. That is why the results obtained by comparing these two stock exchanges could serve as good indicator in understanding the effects of demutualization process on the whole stock exchange sector and retain the subtle differences in micro-behavior of the stock exchanges undergone the same transformation.

    In this paper the simple descriptive statistics is used as the method of analysis, in association to a profound review of the literature in this area. The data illuminate the fact that demutualized stock exchanges hold a stronger operating performance and a better performance in term of shareholder’s return than mutual exchanges. The result is generally in line with the basic theories in the area of corporate governance and empirical studies in this specific area like Aggarwal (2006), Mendiola and O’Hara (2003) and Hart and Moore (1996).

  • 39.
    Alvarsson, Oskar
    et al.
    University of Skövde, School of Business.
    Lindbäck, Joacim
    University of Skövde, School of Business.
    Kampanjers effekter på köpprocessen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research question: What effects does sales promotion have on the five different stages in consumers buying process? How does sales promotion effects differ on the five different stages in consumers buying process depending on consumers age, gender, income and degree of purchase involvement?

    Purpose: The purpose of the study is to investigate what different effects sales promotion have on the five stages of consumers buying process. We aimed to investigate what effects sales promotion have on the fives stages of consumers buying process on basis of consumers gender, age, income and the degree of purchase involvement. The study aims to provide insights to retailers about the impact of sales promotion on the different types of consumers, which enables them to gain a deeper understanding of how they can work with sales promotion against their respective target groups. Furthermore, the study intends to contribute to the marketing subject by creating an increased understanding of how consumer behavior can change as a result of sales promotion.

    Method: In the study a qualitative method were used in form of four focus groups whereas the groups were divided into gender, age and income. We adopted a deductive approach were we could from the theoretical framework formulate expected results and then test it against reality in the focus groups.

    Conclusion: Our study shows that sales promotion have different grades of impact on the five stages in the buying process where need recognition and post-purchase evalutation did not were affected to a large extent by sales promotion. It is in the stages information search, evaluation of alternatives and the purchase that sales promotion have the biggest impact. Demographic factors and the extent of purchase involvement have an impact on the effects of sales promotion in most cases.

  • 40.
    Alvehus, Johan
    et al.
    Lund University, Department of Service Management and Service Studies, Sweden.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    A New Professional Landscape: Entangled Institutional Logics in Two Swedish Welfare Professions2018In: Nordic Journal of Working Life Studies, ISSN 2245-0157, E-ISSN 2245-0157, Vol. 8, no 3, p. 91-109Article in journal (Refereed)
    Abstract [en]

    Previous research has made three parallel but incompatible observations on the contemporary development of welfare professions: loss of professional autonomy, hybridization, and maintained autonomy.  Yet,  research  providing  contextual  understanding  of  the  simultaneous  occurrence  of  these three observations is lacking. The aim of this theoretical paper is to identify and explain seemingly  contradictory  coexisting  features  of  modern  welfare  professions  through  a  compre-hensive reading of current literature on the health care and teaching professions in Sweden. The literature  has  demonstrated  entangled  institutional  logics,  in  which  simultaneous  but  differing  effects occur, thereby developing a new professional landscape.

  • 41.
    Alvehus, Johan
    et al.
    Lunds universitet.
    Andersson, Thomas
    University of Skövde, Enterprises for the Future. University of Skövde, School of Business.
    STYRNING OCH PROFESSIONELLT INFLYTANDE I OFFENTLIGA ORGANISATIONER2017Report (Other academic)
  • 42.
    Amnell, Carl
    et al.
    University of Skövde, School of Business.
    Knutsson, Adam
    University of Skövde, School of Business.
    Obligatorisk byrårotation: Påverkan på revisionskvaliteten och revisionens legitimitet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Backgrounds: In 2016, mandatory audit firm rotation was confirmed as a new law for public interest entities into Swedish legislation. The definition of "public interest entities" include listed companies and certain financial undertakings. The mandatory audit firm rotation rule was included in the EU audit package. The idea with the audit package was to improve the audit quality and increase the auditor independence for the member states of EU. There was also a need to improve the legitimacy confidence in the audit after all the scandals that occurred. Previous research finds that there are both advantages and disadvantages with mandatory audit firm rotation. Some research shows that the audit quality increase by mandatory audit firm rotation, while some shows that the audit quality decrease. Thus, it is interesting to study the impact of mandatory audit firm rotation on audit quality and audit legitimacy.

    Questions: How does the audit quality and the audit legitimacy affect by mandatory audit firm rotation?

    Purpose: The purpose of the study is to investigate, form an auditor's perspective, how mandatory audit firm rotation affects audit quality and public confidence in the audit. The study thus aims to create an increased understanding about how audit quality and audit legitimacy are affected by mandatory audit firm rotation.

    Method: The study's approach was qualitative and the data was collected by six semi-structured interviews. All informants have background in the audit profession.

    Result and conclusion: The study shows that mandatory auditor rotation has a predominantly positive impact at the quality of the audit and the audit legitimacy. This applies to both financial undertakings and listed companies. Mandatory auditor rotation decreases the risk of counteracts long-standing relationships between the auditor and tha client. At the same time, knowledge of a company is lost when an audit firm rotation is implemented.

  • 43.
    Andersson, Elna
    et al.
    University of Skövde, School of Business.
    Ekman, Johan
    University of Skövde, School of Business.
    E-handel av dagligvaror: Varför tillämpas det inte mer?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The digitalization has led to a major change in consumer’s buying behaviour. In many businesses, for example retail, e-commerce has become very popular and it is about to influence heavily the convenience goods business too. Among Swedish consumers, it is common that they at least once, have experienced buying groceries online. But the total revenue share for online grocery sales indicates that it is not done in the same extent, compared to other businesses. Purchase of groceries occur often and repeated and is characterized by a habitual behaviour. There is still though more factors that affects how Swedish consumers purchase their groceries.

     

    The purpose of this study is to create understanding why Swedish consumers do not purchase groceries online in a larger extent. They have good experience of online purchasing in the retail business as well as they are familiar with buying groceries online. The study also aims to identify the influencing factors when a consumer chooses online purchasing for grocery shopping.

     

    The result of the study concludes why consumers choose to not purchase their groceries through e-commerce. It depends on consumers’ habitual behavior, but also their need of touch and feel the groceries before purchase. They are also not willing to pay the extra fees that comes with the service of purchasing groceries through e-commerce. The factors that affect a consumer choosing e-commerce for grocery shopping are convenience, availability and time saving.

     

    Suggestions to further research is to have a broader selection of respondents, with a wider range of age, from all over Sweden. This will enable to generalize and draw conclusions of a larger population.

  • 44.
    Andersson, Emi
    et al.
    University of Skövde, School of Business.
    Kemborn, Matilda
    University of Skövde, School of Business.
    Revisorns personlighet: Revisorns personliga inverkan på dokumentationen samt revisionskvaliteten under tidspress2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Tidigare forskning har visat på att tidspress är ett utbrett problem i revisionsbranschen. Detta då revisorer under tidspress har visat sig tillämpa diverse oönskade handlingar som kan ha en negativ inverkan på dokumentationen och revisionskvaliteten. Det finns även forskning som visar på att personligheten kan ha en inverkan på hur revisorn hanterar tidspressen. Detta kan således tänkas innebära att även dokumentationen hanteras olika under tidspress beroende på revisorns personlighet. Problemformulering: Vilken inverkan har en revisors personlighet på dokumentationen av en revision under tidspress? Vilken inverkan har revisorns personliga hantering av dokumentationen under tidspress i sin tur på revisionskvaliteten? Syfte: Vårt syfte är att skapa förståelse för hur olika personlighetsdrag hanterar dokumentationen av en revision under tidspress för att få en bättre insikt i hur en revisors personlighet inverkar på revisionskvaliteten. Metod: För att uppnå studiens syfte har en kvalitativ metod använts. Datainsamlingen har bestått av åtta stycken semistrukturerade intervjuer. Intervjuerna har genomförts med revisorer från en och samma revisionsbyrå, men på olika kontor i Sverige. Urvalet av revisorerna var ett strategiskt urval då revisorerna är valda med omsorg för att passa in i studiens syfte. Resultat och slutsats: Studien visar på att revisorns personlighet kan ha en inverkan på dokumentationen under tidspress samt även för vilken revisionskvalitet som revisionen får. Personlighetsdraget utåtriktning inverkar under tidspress på dokumentationen, samt revisionskvaliteten, betydligt mer negativt än personlighetsdraget vänlighet. Vad det gäller personlighetsdraget noggrannhet är inverkan inte lika påtaglig negativ som för utåtriktning, men inte heller lika försiktig som för vänlighet. Dessa slutsatser är dock svåra att tillämpa då det finns tydliga indikationer på att det skiljer sig åt även inom personlighetsdragen. Vidare finns det även indikationer på att ytterligare faktorer också kan ha en inverkan, som exempelvis revisorns erfarenhet.

  • 45.
    Andersson, Emma
    et al.
    University of Skövde, School of Business.
    Laitinen, Emelie
    University of Skövde, School of Business.
    SJUKSKÖTERSKEPROFESSIONENS IDENTIFIKATION: Medarbetarskap i professionella organisationer2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: People tend to identify themselves with different social groups based on, for instance, professional or organizational affiliation. Individuals who identify themselves with the same social group often create similar norms and values, which create a sense of belonging. In a professional organization professional co-workers tend to identify themselves with their profession rather than their organization, which in turn affects the relationship between the individual and the organization. In recent years the concept of co-workership has become increasingly popular in the Swedish labor market. The concept of co-workership includes how employees handle the relationship with their employer and to their own work. Depending on the extent to which employees identify themselves with their profession and their organization these relationships are affected.

    Purpose: The purpose of this study is to describe how professional identification influences the co-workership in professional organizations.

    Method: To give a descriptive picture of the chosen area the study is based on a qualitative approach. In order to describe how professional identification influences the co-workership in professional organizations two case studies has been conducted, both organizations are to be found in the health care field. The study is based on qualitative interviews with respondents belonging to a chosen profession.

    Results and conclusion: The present study has revealed that professional co-workers in a professional organization tend to identify themselves with their profession rather than their organization. Since co-workership is based on relationships both with employers and to the co-workers own work the professional identification therefor has an influence on the co-workership. The present study further revealed that trust occurs more widely within the own profession. It has also been found that fellowship and collaboration primarily occurs within the own profession. The study has shown that professionals tend to experience a stronger commitment to their work than to their organization, they also tend to take more responsibility for their own work than for the whole organization.

  • 46.
    Andersson, Emma
    et al.
    University of Skövde, School of Technology and Society.
    Svanström, Johanna
    University of Skövde, School of Technology and Society.
    Könsfördelning och karriärmöjligheter inom revisionsbranschen2007Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att undersöka hur könsfördelningen ser ut på tre revisionsbyråer i Jönköping. Intresset för undersökningen väcktes genom ett seminarie där en liknande undersökning hade gjorts i England för ett antal år sedan. Vi blev då nyfikna på att se hur situationen såg ut i Jönköping. Vi undersökte om det var en jämn könsfördelning på de tre olika byråerna, samt hur många män respektive kvinnor det fanns på de olika befattningarna, dvs. assistent, godkänd, auktoriserad och delägare. Vi ville dessutom undersöka hur de anställda upplever sina möjligheter till att göra karriär inom branschen. Har män och kvinnor olika syn på sina möjligheter till att göra karriär?

    Undersökningen genomfördes genom personliga intervjuer och resultatet visar att det är en jämn könsfördelning på byråerna, men att andelen kvinnor på högre befattningar är avsevärt mindre än andelen män. Undersökningen visar även att det inte finns någon skillnad mellan könen när det gäller hur de upplever möjligheten till att göra karriär.

  • 47.
    Andersson, Jonny
    et al.
    University of Skövde, School of Technology and Society.
    Andersson, Caroline
    University of Skövde, School of Technology and Society.
    Gemensam struktur för den kommunala ekonomistyrningen2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking.

     

    In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined.

     

    In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality.

  • 48.
    Andersson, Josefin
    et al.
    University of Skövde, School of Business.
    Lidholm, Sandra
    University of Skövde, School of Business.
    Revisorsrotation: Rotationsreglernas påverkan på revisorns oberoende, revisionskvalitet samt revisorns legitimitet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Research has shown both advantages and disadvantages of rotation rules for auditors. Some argue that the auditor's independence and the audit quality are strengthened in connection with rotation rules, since the auditor does not get a close relationship with clients. At the same time, other researchers indicate that the auditor's independence and the audit quality will deteriorate when rotation rules are applied. An auditor must, regardless of assignment, always revise on the basis of good auditing practice and always be independent in the assignments. Research indicates that the auditor's independence is seen as a professional asset, if an auditor acts negligently, this would affect the auditor's legitimacy, and confidence in auditors can thus be questioned by society.

    Questions: What impact does rotation rules have on the auditor's independence? What impact does rotation rules have on the audit quality?

    Purpose: The purpose of the study is to contribute, from a legitimacy perspective, the perceptions of auditors on the impact of the rotation rules on the auditor's independence and the audit quality. The study will also contribute with an understanding of how the relationship between auditor and client affects the auditor's independence and the audit quality. When it is the relationship being studied, the friendship threat within the statutory analysis model will be described.

    Method: Seven interviews with authorized auditors in small or medium-sized auditing firms have been conducted. The interviewed auditors have been chosen through a strategic selection to contribute with understanding of the chosen area.

    Results and conclusion: The study shows that rotation rules do not affect the auditor's independence in fact, but that it affects the auditor's independence in appearance, which strengthens society's confidence in auditors. Rotational rules can also improve the audit quality as an auditor who has had an assignment for several years can carry out the auditing by routine and not be attentive enough. However, the study's results suggest that rotation rules may impair the audit quality during the first year of an assignment because an auditor should have knowledge of the client's activities in order to perform the audit with high quality.

  • 49.
    Andersson, Lise
    University of Skövde, School of Technology and Society.
    Exponering i butiken - Hur kan butiker i klädesbranschen använda ytor, designfaktorer och exponeringstekniker för att uppmärksamma kunderna på deras sortiment?2012Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To stand out on the market and from the competitors it’s important to know how to work effective by presenting and alert the customer on the range. When working with exposure it’s good to think about how the store in a good way can use the range, area, design factors and exposure techniques. The range can sell itself if the store has a visually attractive merchandising.

    The report is intended to determine how exposure in store can make costumers aware of the range when working with the area, design factors and exposure techniques. The study is a qualitative study with an individual interview and two observations. The interview is with a visual merchandiser and the observations are with a large store and a small store. All units belong to the clothing industry. It has also been 15 interviews with costumers about what they noticed in the visual merchandiser’s store. The visual merchandiser work in a chain business and the observed stores belong to both a chain business and a single store. This is to get useful knowledge and deeper understanding of the practical work of a decorator and see how the two stores of various sizes work in the visible environment and to see what the costumers get aware of.

    The results show that exposure is something all the stores work with effective and it’s hard to see only one right way. The most similarity was between the two chains, which clearly showed a red thread of the visual and "silent" communication. Similarities of all the stores were that they had white and black as base colors, used special exposure, they had a podium and used a shopwindow. The results of interviews with consumers revealed that many consumers have already decided to visit the store before they are outside the store. The shopwindow was an area that all but one noticed, but it was only a third part that said that it was the determining factor to the visit. Many noticed the podium first at the entrance which is one of the a-sites. The inspiration and possible purchases were from different eye-catcher in the store, that different from other interior elements. The signs that the costumers noticed was mainly those who are perceptually attractive, there was no one who had communicated with the staff beyond any purchase at pay desk.

  • 50.
    Andersson, Louise
    et al.
    University of Skövde, School of Business.
    Fridh, Emma
    University of Skövde, School of Business.
    En komparativ fallstudie mellan fyra kommunala fastighetsföretags miljöarbete och miljöredovisning2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concerns over how activities of enterprises have affected the environment have increased, and therefore enterprises environmental activities have increased to reach a sustainable future. Enterprises can work with environmental issues in several ways, and environmental work is becoming more common in SMEs. The business of real estate has large energy consumption, several hazardous chemicals and a high generation of solid waste, resulting in affecting the environment. Environmental issues should be important for enterprises in the business of real estate, because of the environmental impact the business have. 

    The purpose of this study is to identify and describe which of the proactive motivations: personal values, stakeholder pressure, legitimation and competitive advantages, that is the reason to why environmental activities were initiated, occurs and reports in four municipal   real estate SMEs in Skaraborg. Empirical material was collected from four municipal real estate companies: Tidaholms Bostads AB, AB Karlsborgsbostäder, AB Bostäder Lidköping and AB Skövdebostäder to fulfil the purpose. The empirical material was collected through semi-structured interviews with informants with different positions, and examination of annual reports from 2014.

    The result and conclusion of the study is that the motivations of why environmental activities were initiated and occurs have, to some extent, changed. The proactive motivation for the initiation of the activities in all companies is staffs’ personal values. The motivations of why environmental activities occur in all companies is staffs’ personal values and stakeholder pressure from the staff. The motivation, competitive advantages, is in one of the companies a motivation to the occurring environmental activities. Stakeholder pressure from owners is in one of the companies a motivation to the occurring environmental activities. Our conclusion is also that the motivation to the reporting of environmental activities in municipal real estate businesses is legitimation, resulting in the motivations to report and environmental activities differ.

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