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  • 101.
    Bergström, Matilda
    et al.
    University of Skövde, School of Business.
    Gard, Pauline
    University of Skövde, School of Business.
    Livs- och arbetssituationen: En enkätstudie om upplevd balans2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In recent years, sickness absence has increased in Sweden. Something that also has become noted is how the individual manages to combine their living and working conditions. Living conditions includes everthing that happens outside paid work. Partner, children and the private economy are factors that also are included in the individuals living conditions. With working conditions means everthing that happens at work, but also events related to work. Sickness absence can be seen as a consequence of the fact that the individual is not able to balance their living and working conditions, which in turn may have an impact on the organisation. On this basis this study’s problem area was developed from a perspective that combines sickness absence and the experience of balance, between the two main areas that the individual constantly orients between.

    Purpose: The aim of this study is to examine which factors in the lifesituation that is recurring among employees who are experiencing similar degrees of balance between living and working conditons.

    Method: The methodology used in this study was a questionnaire, which was analyzed with help of an understanding interpretation. The method was choosen because of the sensitive nature of this subject, but also to keep the respondents anonymous. As mentioned, the subject of sickness absence is interesting to examine in relation to the subject of balance. Therefore the selection of respondents was based on their history of sickness absence, and formed two respondents groups: sickness absence and healthy attendence. This to investigate differences and similarities between the two groups.

    Findings: The theories of work-life balance and work-life conflict, which is about how balance and conflicts occurs between individuals living and working conditions, were used to make an understanding interpretation of respondents’ surveys. The study showed no distinctive differences regarding the experience of balance, between the respondents groups. 

  • 102.
    Bernhard, Alexander
    et al.
    University of Skövde, School of Business.
    Simon, Gustavsson
    University of Skövde, School of Business.
    Nyckeltalsanalys mellan IFRS och US GAAP: En kvantitativ studie av dubbelnoterade läkemedelsföretag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ekonomin blir allt mer global och redovisningsinformation analyseras av olika investerare över hela världen. Informationen som jämförs behöver vara jämförbar med varandra för att ge rättvisande vägledning i ett beslutsfattande. Börsnoterade företag inom Europeiska unionen ska upprätta sin redovisning enligt IFRS och företag som är noterade i USA ska upprätta sin redovisning enligt US GAAP. Det som skiljer regelverken åt är att US GAAP är mer regelbaserat och IFRS är principbaserat, vilket medför att företagsledningen har möjlighet att påverka redovisningen i viss utsträckning. Regelverken skiljer sig åt på en mängd olika punkter för att i vissa avseenden påminna om varandra. Men det är skillnaderna som skapar den informationsasymmetri som sedan kan vilseleda investerare som jämför bolag mellan de olika regelverken.Syftet med denna studie är att analysera om redovisning enligt IFRS eller US GAAP leder till signifikanta skillnader mellan olika nyckeltal. Genom att analysera detta vill vi belysa de eventuella skillnader som kan uppstå i de finansiella nyckeltalen vilket kan ändra investerares intresse för företaget.I studien har 21 stycken dubbelnoterade läkemedelsföretag ingått. Med dubbelnoterade innebär det i denna studie att företagen är noterade på börsen både i Europa och i USA. För dessa företag har två stycken mått för skuldsättning, två stycken mått för lönsamhet och två stycken mått för likviditet beräknats och analyserats. Komponenterna för att beräkna nyckeltalen har hämtats ur företagens egna årsredovisningar som upprättats enligt både IFRS och US GAAP. För att fastställa om regelverken har någon signifikant påverkan på nyckeltalen har vi analyserat våra nyckeltal genom en hypotesprövning. Genom denna studie har vi konstaterat att regelverken inte har någon signifikant påverkan på något av de undersökta företagens nyckeltal.

  • 103.
    Beroun, Rebecca
    University of Skövde, School of Business. 1988.
    Bortom "att göra pojkar till män": – En diskursiv studie om jämställdhetsarbetet i Försvarsmakten med fokus på kvinnor i det militära2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: For a long time, it has been considered that the military service is one of the manliest things that can be done, because that is when "boys become men", and there has been a notion that women do not belong in the military sphere. This is because women were physically weaker and in need of protection from men, which has led to a barrier for women from positioning themselves in the military. The Swedish armed forces are one of Sweden's last male occupational monopolies and was first set aside 1989 and many demands have been made for women to be able to establish themselves in the authority. Historically, the armed forces were perceived to have a "grubby" jargon, women felt they were badly treated by command and sexism was something that seemed to be deeply rooted. Sweden is one of the countries in the world with the highest proportion of women in working life. Despite this, Sweden has one of the most gender-based segregation of the labor market in the world. The Swedish armed forces are currently working on gender equality in the form of action plans for gender mainstreaming and targets for achieving a more balanced gender balance. But only 17 percent of their employees are women, which makes the armed forces one of Sweden's most gender segregated workplaces.

    Purpose and method: The purpose of this study was to raise awareness and increase understanding of how socially constructed gender norms are perceived affecting women's opportunities to work, develop their careers and remain in male-dominated organizations, in this case the Swedish armed forces. Nine semi-structured in-depth interviews were conducted at Trängregementet where the respondents consisted of both women and men who are officers. In addition to the interviews, several different documents have been examined as the primary basis for the discourse analysis that was carried out in the study. The reviewed documentation and the interviews also appeared as a supplement to each other. The discourse analytical methods used were parts of discourse psychology and Bacchias WPR approach. The interviews and the reviewed documents also form the triangulation of the study in order to obtain a broader perspective and thus the possibility of a deeper, more accurate and complete picture of the armed forces gender equality work.

    Results and conclusions: Based on the discourse analysis that was done, it was to be found that the armed forces see the individual as the problem rather than that the organization needs to be addressed. The individual should also form or create the solution. Women have formally good opportunities to make careers in the armed forces. Career development, however, is perceived as too fast so that relevant knowledge and experiences are not obtained to the extent that is felt needed. In addition, women have challenges with their identity development where they are torn between not being too "feminine" but also not to "masculine". Therefore, they feel absence of achieving the expectations that are put on them or they choose to adopt a more "masculine" forms to adapt to the norm. Stereotypes and jargon thus affect women from a negative aspect of their work.

  • 104.
    Bertilsson, Linda
    et al.
    University of Skövde, School of Business.
    Ring, Emma
    University of Skövde, School of Business.
    Etiska konsumenter: Gapet mellan intentioner och handlingar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Consumers’ intentions don’t always result in actions. This study focuses on ethical consumers in order to investigate why a gap between intention and action occur. Based on this an improved understanding for the underlying factors that impact buying behaviour is created. A delimitation has been made to focus this study on retail apparel and ethical and sustainable clothes. Some factors have been seen to be of bigger importance to the gap than others, such as price, lack of information and convenience. The results also imply that there is a missing trust from the consumers’ point of view when it comes to trusting what is communicated about ethical and sustainable work within the clothing industry.

  • 105.
    Beydon, Mimmi
    et al.
    University of Skövde, School of Business.
    Lilja, Malin
    University of Skövde, School of Business.
    Rekrytera utan fördomar: En kvalitativ studie om hur rekryterare kan hantera svårigheter med omedveten diskriminering2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: People is often considered to be the organization's most important resource. For this reason, it is exceedingly important that the right candidate is being hired to the right company. It is not always quite easy to be objective as a recruiter in the choice of candidates. This is based on the fact that we humans may have a difficulty in distinguishing our personal opinions about the candidate from what is actually considered relevant in a recruitment context. People tend to like other people who share similar attitudes, personality traits and economic status as themselves. This in turn may lead recruiters to making hasty conclusions due to preconceptions and unconsciously create prejudices against candidates.

    Purpose: The purpose of this qualitative study is therefore to create an understanding of why recruiters have difficulties in making fair assessments of candidates and what they can do to deal with these difficulties in reducing the risk of unconscious discrimination. The reason for choosing this area is that despite the fact that there are research on how prejudices affect the assessment of other people, there are not many studies that highlight this from a recruitment context.

    Method: The empirical material of the study has been collected through interviews with recruiters from ten different companies in different industries. Theories and effects have been used in this study for the purpose of analysing interview answers and these are the following: the liking-similarity effect, balance theory, kompetensblomman (the competence flower), the halo effect, the devil effect and the five-factor model of personality.

    Conclusion: The results of the study have shown that the different companies make use of prejudices in recruitment unknowingly. It has been shown, among other things, that respondents views on candidates' appearance are a decisive factor in the recruitment process. However, it has also been shown that recruiters can work against prejudice by having clearly structured interview questions, so as not to risk asking irrelevant questions for the work positions concerned. A recruiter can also work against prejudices by having clear demands on the candidates they request. Those candidates who do not meet the requirements will therefore not be able to be called on interview.

  • 106.
    Binaku, Ramiz
    et al.
    University of Skövde, School of Business.
    Turcinhodzic, Alen
    University of Skövde, School of Business.
    GRÖN MARKNADSFÖRING –KONKURRENSFÖRDELAR VID ARBETE MED GRÖNA PRODUKTER OCH GRÖN MARKNADSFÖRING: En studie ur företagets perspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to examine how textile companies are using "green arguments" in their marketing strategy and how these arguments affect the competitiveness on the market for each of the six companies.The survey that was conducted is based on qualitative interviews with managers responsible for environmental issues in the field of marketing. The purpose of the survey was to examine how companies are using “green arguments" in order to create competitive advantages. We have chosen to limit the study to the textile industry with the study being carried out in six different companies. The two main theories that make up most of the theoretical framework are Porters five forces and the marketing mix.The survey showed that companies today are using green arguments in their marketing strategy to gain competitive advantages, but only to a certain extent. All companies understood the importance of working proactively with environmental issues and with reducing the impact company activities have on the environment. However, the study also shows that the companies do not actively communicate their environmental work and the measures taken by the companies to their respective customer segments. The impression is that a lot of the environmental work is done mainly because companies do not want to fall behind their competitors and because it might turn out to be a competitive advantage in the future.

  • 107.
    Bissioni, Madeleine
    et al.
    University of Skövde, School of Business.
    Vårhall, Sara
    University of Skövde, School of Business.
    Aurén, Marielle
    University of Skövde, School of Business.
    Visuell exponering i butik: Hur kan butikschefer öka kundernas uppmärksamhet genom butikslayouten?2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 108.
    Björk, Sanna
    et al.
    University of Skövde, School of Business.
    Klang Schönborg, Rebecka
    University of Skövde, School of Business.
    Miljöanpassade inköp: Tre familjeägda företags drivkrafter, hinder och arbetssätt2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The climate is changing and extreme weather are more common now than before, and as a reaction of that the environment has become more important to take in to consideration then before. The environment is spoken about on media every day and we are reminded to take care of it just as often. Companies have the most impact on the environment and therefore it is important that they care for it as well. The hardest struggle for companies is that they always search for economic growth but simultaneously should not harm the environment more than necessary, and in this matter the purchase function has a possibility to influence by purchase products that has been made in a more environmentally friendly way. 

    The aim of this study is to examine how companies works with environmental purchasing, which forces drives the environmental purchasing forward, what obstacles are there to slow down the development rate and what possible methods are there for the purchasing function to become more environmentally friendly. These questions are also our problem questions which will be answered in the end of this study. We chose to interview three family owned businesses in different sizes that all seemed in the steel industry so we could make a fair comparison between the companies and our theoretical framework and between themselves. We found some common denominator in forces and obstacles among the companies. We also found differences, one company wanted to become more environmentally friendly to show it up for customers – it’s an external force. Another force was to work with the company’s environmental goals – an internal force and which approach the companies used to purchase more environmentally friendly was highly dependent on company size.

  • 109.
    Björlin, Nadia
    et al.
    University of Skövde, School of Business.
    Maliqaj, Denis
    University of Skövde, School of Business.
    Emotionella och identitetsskapande fördelar: Innebörden av fördelarna enligt varumärkeskonsulterna2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    På senare år har de emotionella och identitetsskapande fördelarna blivit starkt eftertraktade i varumärken. Att som företag inneha ett varumärke, vars produkter enbart innehar funktionella fördelar, är inte längre konkurrenskraftigt. Därför är det extra viktigt att betona de emotionella och identitetsskapande fördelarna i varumärkets värdeerbjudande. Genom denna utveckling, har varumärkeskonsulternas kunskaper blivit allt mer eftertraktade, då dessa förstår hur konsumenten tänker och hur arbetet skall utformas för att attrahera konsumenterna med fördelarna som hjälp.

    Syftet med studien har varit att redogöra för vad innebörden av de emotionella och identitetsskapande fördelarna är för konsumenter. Detta har gjorts med hjälp av att intervjua sex stycken ledande varumärkeskonsulter med mångårig erfarenhet inom detta verksamhetsfält. Kvalitativa undersökningar i form av telefonintervjuer har gjorts med varumärkeskonsulterna, som klargjort hur innebörden av fördelarna påverkar konsumenten genom andra varumärkesbegrepp. Resultatet har pekat på att de emotionella och identitetsskapande fördelarna definieras olika och har olika användningsområden för den enskilde konsumenten. De emotionella fördelarna ämnar att framkalla känslor inom konsumenten gentemot det valda varumärket. Att fördelarna är introverta och icke-verbala, exemplifieras av att en konsument köper ett par Calvin Klein-kalsonger för att få en känsla av fräschör, trots att plagget inte kan beskådas av omgivningen.

    De identitetsskapande fördelarna betonar istället de sociala aspekterna av varumärkesnyttjandet. Fördelarna är självexpressiva och extroverta, alltså skall de nyttjas av konsumenten för att uttrycka dennes identitet mot omgivningen. Att dessa skall nyttjas i en social kontext för att visa vad konsumenten vill stå för och identifiera sig med, är innebörden av fördelarna för konsumenten. En konsument som exempelvis köper en Porsche för att uppvisa sig själv i en eftertraktad bil med syftet att upplevas mer fysiskt attraktiv, är signifikativt för detta. 

    Slutsatsen som kan dras är att de emotionella och identitetsskapande fördelarna är svårdefinierade men viktiga enligt varumärkeskonsulter för att nå ut till dagens konsument. Konsumenter vill numera ha en emotionell koppling till sina köp och därför är det extremt viktigt att betona båda fördelarna i ett varumärkes värdeerbjudande. Det har aldrig varit så aktuellt och avgörande att som företag arbeta med de emotionella och identitetsskapande fördelarna, som det är idag. 

  • 110.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    100 years and older: responsible ownership in long-lived family firms2019Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to explore the implications of responsible ownership in long-lived family firms. Theoretically, the paper draws on responsible ownership. Responsible ownership is suggested as an alternative conceptualization of social responsible behavior in family firms. Empirically, the study draws on in depth case studies from Germany and Sweden. The study focuses on responsible ownership behavior towards two key stakeholders, i.e. employees and the home community. Thereby the study contributes to further the understanding of responsible ownership of family firms.

  • 111.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Go East! How family businesses choose markets and entry modes when internationalising2016In: International Journal of Globalisation and Small Business, ISSN 1479-3059, E-ISSN 1479-3067, Vol. 8, no 4, p. 333-354Article in journal (Refereed)
    Abstract [en]

    This paper investigates the choices of foreign markets, international market selection (IMS), and the respective entry modes, entry mode selection (EMS), for family firms internationalisation by using in-depth case studies of two family-owned newspaper companies. These decisions are studied from the Uppsala-stage model perspective. The purpose is to understand how and why family firms choose IMS and EMS when internationalising from a risk perspective. This study shows that IMS and EMS can at times be the consequence of one decision which may be the result of opportunistic behaviour. The decision reflects the risk preferences of owning families when selecting markets and entry modes. The explored family firms use contrasting approaches as they choose IMS and EMS according to different logics. Psychic distance leads to certain international market selection, but there is not a given preference for low distance. Instead, the entry mode selection reflects the dominant risk perception of the owning families. A preference for direct entry modes corresponds to the owning families risk perception and need for control. Accordingly, IMS and EMS are two steps, but the order of these is not given, i.e. after an entry mode is chosen this may be applied irrespective of the market to be entered. Business model and acquisition are highlighted as alternative entry modes, giving control to family firms. Thereby, this study expands those prior and increases the understanding of the peculiarities of family firm internationalisation.

  • 112.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Heteronormativity and the family firm: Will we ever see a queer family business?2017In: Gender and Family Entrepreneurship / [ed] João J. Ferreira, Vanessa Ratten, Veland Ramadani, Robert D. Hisrich, Leo-Paul Dana, London and New York: Routledge, 2017, 1, p. 171-182Chapter in book (Refereed)
  • 113.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Internationalization of regional newspaper companies: two examples2015Conference paper (Refereed)
    Abstract [en]

    Newspaper companies and other media companies are under pressure as their traditional business model is challenged. Some companies try to compensate by entering new markets, i.e. to internationalize. This strategy increases their presence in old and new media markets and segments. This paper problematizes how two family owned newspaper companies internationalize from two perspectives, i.e. an ownership perspective and an industry perspective. Empirically, the paper draws on two examples of family owned newspaper companies. Semi-structured interviews with owners, managers and editors have been conducted domestically and in the respective foreign market. Archival data has been used to complement the interviews. Both companies started as regional newspaper companies and have reached leading positions in their distribution area. Whereas one company entered the Eastern European market in the 1990s the other company focused on domestic expansion and small scale, international joint ventures in the later 2000s. From an ownership perspective it becomes visible that the family owners are initiating and supporting the internationalization process. In one company, an owner manager was in charge for the internationalization process which can be seen as a success factor. In the other company, the owners were not actively involved which is reflected in the relatively poorer results. From a newspaper industry perspective the study shows that synergies are possible by syndication of content across languages within the same industry as well as business models (printing).These perspectives contribute to the developing body of literature in the field of media management on internationalization and ownership.

  • 114.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Learning to professionalize: handling tensions in a family owned newspaper business2015Conference paper (Refereed)
    Abstract [en]

    This paper aims at understanding the professionalization process of a Swedish family owned newspaper from a generational perspective. Professionalization is a much debated topic within the family business field. Family ownership is still common in the Nordic countries.  But the consequences and implications are not well understood and despite its presence the issue of family ownership is rarely discussed in the academic field. Media studies discuss professionalization but mostly focusing on the journalistic profession. Ownership and ownership transition have only recently been discussed.

     Empirically, the paper draws on an in depth case study of a family owned newspaper company. Semi-structured interviews with owners, managers, board members, and editors have been conducted. The interviews were complemented with secondary material, e.g. annual reports and biographies. Four generations are discussed with regards to professionalization processes.  The study shows that competence and learning are factors influencing the professionalization process across generations.  Competence is divided into cultural and formal competence. Learning is categorized as experiential learning which increases over generations. Formal competence and structures become important, increasing the risk for alienation between the owners and the business.  Professionalization of ownership structures and roles has consequences for family, ownership and business. The paper contributes to the limited research on family ownership in media management research.

  • 115.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The codetermined family business: a paradox?: Comparing cases from Sweden and Germany2019Conference paper (Refereed)
    Abstract [en]

    The purpose of this comparative case study is to understand codetermination in two family firms. Empirically, this study draws on an interpretive case study of two family businesses. Its findings extends earlier research, by exploring and introducing the phenomenon of codetermination in the family business literature. Theoretically, the study draws on the control-collaboration paradox which helps understanding the phenomenon of codetermination. Findings highlight the need for professional governance structures in order to facilitate cooperation between family owners, the management, and employee representatives.

  • 116.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brozovic, Danilo
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Work-family interface: coping strategies in growing family SMEs2019Conference paper (Other academic)
    Abstract [en]

    SMEs may be more vulnerable because of their limited resources (Falkner & Hiebl, 2015). SMEs’ success is often dependent on their owner managers, e.g. their attitude towards growth may differ substantively (Achtenhagen, Naldi, & Melin, 2010; Jaouen & Lasch, 2015). For instance, Davidsson argued that not all small firm owners are willing to grow because they, e.g., fear that growth will endanger employee well-being and the owners will lose control (Davidsson, 1989, 1991). The ability of owner managers to follow a growth strategy may in part also be dependent on how the owner manager is able to handle its life outside the business (Jennings & McDougald, 2007), e.g. the family embeddedness (Aldrich & Cliff, 2003).

    More recent research has called for studies investigating, e.g. the work–family (WF) interactions in businesses run by male and female entrepreneurs (Adkins, Samaras, Gilfillan, & McWee, 2013; Ahl, 2006). Extant research has started looking at motives and constrains of female entrepreneurs in regards to the work family interface (Adkins, et al., 2013; Ahl, 2006).

    Research on work family interface is, in line with other areas, dominated by studies investigating the US-context, disregarding other contexts (Shaffer, Joplin, & Hsu, 2011). More and more researchers have called for further research on the interface between family and work life (Jaskiewicz, Combs, Shanine, & Kacmar, 2017; Nguyen & Sawang, 2016; Powell & Eddleston, 2017; Powell, Greenhaus, Allen, & Johnson, 2018). Therefore, we offer a new angle by investigating male entrepreneurs who can be considered successful in a Swedish context. Success in this context refers to a sustainable growth strategy in regards to growing the business considerably in both turnover and number of employees over a period of five years.

     Purpose/topic of research

    The purpose of this study is to understand the work-family interface in small, growing family firms by answering the following research questions:

    Which coping strategies are used to address conflicts in the work family interface?How do these strategies support work/life –balance and how to do they influence firm growth?

    Research method

    The authors of this study conducted a research project on SMEs which, after a period of stable performance in terms of turnover and number of employees, grew with 50% in bother turnover and number of employees over a consecutive period of five years. The study was conducted in the southwest of Sweden.

    For this paper and purpose we selected three companies where the respondents had expressed that work-life-conflicts played a role for being able to focus on and execute a growth strategy.

    The figures concerning turnover and number of employees were taken from the publicly available annual reports. The collection of this data was executed in 2017 and included annual reports from 2000 to 2016.

    As part of the general study, the selected companies were interviewed. Before the interviews were conducted, the interviewees were contacted by email and afterwards by telephone. In this first telephone conversation, the general purpose of the study was explained. In the following face-to-face interviews the respondents, usually owner-managers, were interviewed, using a structured interview guideline. The guideline entailed open questions and scaled questions concerning reasons for growth, performance, change in ownership and management, entrepreneurial orientation, employee concerns, justice and equality.

     Theories used Coping strategies

    The literature has come up with plenty of coping strategies that deal with how individual deal with issues that bothers them. In this study we draw on research with a connection to entrepreneurship and growth (Jennings & McDougald, 2007).

     Coping has been defined in psychological terms by Lazarus and Folkman (1984) as “constantly changing cognitive and behavioral efforts to manage specific external and/or internal demands that are appraised as taxing”. Coping is expending conscious effort to solve personal and interpersonal problems, and seeking to master and minimize stress (Weiten & Lloyd, 2008). Psychological coping mechanisms are usually termed coping strategies or coping skills. Unconscious strategies are commonly excluded. The term coping generally refers to adaptive or constructive coping strategies. However, some coping strategies can also be considered maladaptive. Maladaptive coping can be described as non-coping. Furthermore, the term coping commonly refers to reactive coping. This contrasts with proactive coping, in which a coping response aims to head off a future stressor. Coping responses are partly controlled by personality, but also by the social context, particularly the stressful environment (Carver & Connor-Smith, 2010).

    On growth

    “Most firms start small, live small and die small” (Davidsson 2010, p. 23[BB1] ). Growth is not the norm, and the main reason that most firms do not grow is that they operate in mature industries and serves local markets (Davidsson 2010). For those firms that do grow the entrepreneur often plays an important role. Factors such as motivation, education, management experience, number of founders have been proven to influence growth in a positive direction. However, there is a lack of research regarding how different factors related to work-life balance affects firm growth.

    Growth is usually defined as an increase in the amount of some measurable outcome, e.g. sales or employment (Cyron & Zoellick, 2018)(Cyron & Zoellick 2018, Davidsson 2010).

     Contribution of research

    The research contributes insights on which and how male entrepreneurs use coping strategies to address conflicts in the work family interface.

    Findings reveal the complex role of family which can both be an origin but also a solution to these conflicts.

    The study further contributes to the ongoing debate concerning growth intension and growth ambition in the entrepreneurship literature. Especially in small family firms, growth is not only hindered by limited resources. At the same time, resources and obstacles for growth are complex.

  • 117.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Henschel, Thomas
    HTW Berlin.
    Three stages of entrepreneurial orientation: the founder’s role2019Conference paper (Refereed)
  • 118.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    A founder's heritage: the development of organizational identity2019In: Journal of Small Business and Entrepreneurship, ISSN 0827-6331, E-ISSN 2169-2610, Vol. 31, no 1, p. 73-95Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to understand how a former family firm strategically makes use of the founder's legacy to preserve its organizational identity. Following a single case study approach, it draws on rich empirical material from semi-structured interviews and extensive archival data. We show how central organizational activities are affected by a founder's heritage long after the formal exit has taken place, illustrating the central, enduring, and distinctive elements of organizational identity a founder has. Regardless of ownership forms, the family company founder's legacy is used to legitimize new owners and maintain the organization's identity. However, centripetal moves complicate the preservation of the organizational identity, whereas a high focus on value leveraging in another ownership form opens up for centrifugal approaches which strengthen the entrepreneurial dimension of organizational identity.

  • 119.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    A founder’s heritage: the development of psychological ownership2017Conference paper (Other academic)
    Abstract [en]

    ObjectivesIs a founder “leaving” an organization by selling it, or are there aspects of the founder left even though, the founder does not have a formal occupation or ownership in the organization?Will there be a legacy of the founder and how will this affect the psychological ownership? What is the founder’s heritage from a psychological ownership perspective?The purpose is to understand the consequences of a business sale of the founder and from a psychological ownership perspective.

    Prior WorkDrawing on the work of psychological ownership and founder heritage, the work combines important literatures to shed light on an important empirical phenomenon, i.e. the exit of a founder/entrepreneur and its consequences for the organization.

    ApproachThis study follows a single case study approach and draws on rich empirical material from semi-structured interviews and extensive archival data.

    ResultsWe show how central activities are affected by a founder’s heritage over long time after the formal exit has taken place. We illustrate the development of a founder’s psychological ownership before and after he has formally sold the legal ownership.

    Implications and ValueThe paper aims at contributing to the entrepreneurial and founder exit-literature by adding a process perspective. Unlike it is sometimes assumed in the entrepreneurship literature is an exit not necessarily a clear-cut and once and for all decision. The paper contributes also psychological ownership literature by highlighting its continuity after the formal sale of the legal ownership and its consequences for the organization.

  • 120.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future. CeFEO@JIBS.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Family business, resilience and regional culture: Examples from Sweden2014Conference paper (Refereed)
    Abstract [en]

    The present study examines two regions in the south west of Sweden. A number of factors which are of significant importance in creating resilient family businesses as well as regions are identified. The study is based on a literature investigation and on 60 interviews of leaders in business and communities. Thereby, the study contributes to the scarce literature on resilience in family businesses and the interdependence with regional culture. Resilience in this paper refers to a particular type of economic and structural crisis which has not been considered before. We highlight similarities and differences of two regions in Sweden which have distinct regional cultures. These cultures support the development of resiliency. However, owning families as facilitators for organizational resilience play the central role. Their closeness and involvement in the business allows them to act fast and take decisions quickly which makes them more resilient.

  • 121.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Family businesses as venture capitalists: the exception that proves the rules?2016Conference paper (Refereed)
  • 122.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Remembering the Founder in Times of Ownership and Leadership Changes2016In: RENT Proceedings 2016, Antwerp, 2016Conference paper (Refereed)
    Abstract [en]

    Objectives

    Is a founder “leaving” an organization by selling it, or are there aspects of the founder left even though, the founder does not have a formal occupation or ownership in the organization?

    What are the motives of a founder to sell his organization? Will there be a legacy of the founder and how will this affect the organization’s identity? By questioning ‘who were we?’ or ‘who have we been?’ the relevance of organizational history becomes apparent. But how does this work in practice when a founder is not any longer part of the dominant coalition of the organization?

    The purpose is to understand the heritage of a founder, and the consequences for the organizational identity when the founder exits.

    Prior Work

    Drawing on the work of entrepreneurial exit and organizational identity, including imprinting, the work combines important literatures to shed light on an important empirical phenomenon, i.e. the exit of a founder/entrepreneur.

     

    Approach

    This study follows a single case study approach and draws on rich empirical material from semi-structured interviews and extensive archival data.

     

    Results

    We show how central activities are affected by a founder’s heritage over long time after the formal exit has taken place. We illustrate this by analyzing the consequences of changes in ownership and leadership after the founder’s exit. The founder becomes an artefact which allows to signal continuity and discontinuity depending on the different owners’ perspectives.

     

    Implications and Value

    The paper aims at contributing to the entrepreneurial and founder exit-literature by adding a process perspective. Unlike it is sometimes assumed in the entrepreneurship literature is an exit not necessarily a clear-cut and once and for all decision. The paper contributes also to the organizational identity literature by highlighting the central role a founder can have for an organization.

  • 123.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunninge, Olof
    University of Jönköping.
    Giving Up The Family Name While Staying A Family Business: The Family Business As Acquirer2018Conference paper (Other academic)
  • 124.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunninge, Olof
    Jönköping International Business School, Sweden.
    Nordqvist, Mattias
    Jönköping International Business School, Sweden.
    Going private: A socioemotional wealth perspective on why family controlled companies decide to leave the stock-exchange2017In: The Journal of Family Business Strategy, ISSN 1877-8585, E-ISSN 1877-8593, Vol. 8, no 2, p. 74-86Article in journal (Refereed)
    Abstract [en]

    Our purpose is to understand the process of ‘going private’ decisions in family firms by applying a socioemotional wealth (SEW) perspective, specified in the following research questions: how do socioemotional wealth considerations influence owning families’ decisions to delist their publicly-listed companies? How do socioemotional wealth considerations change after the delisting of a firm? Based on case studies of two family firms, we elaborate upon the balancing of socioemotional and financial wealth considerations by the family owners, the assessment of which changes over time. Ultimately, we propose that the experiences from being listed can lead to the reevaluation of financial, as well as socioemotional, wealth considerations. By delisting, the companies reclaim independence and control, and the identity as a private family-owned firm becomes once again pronounced. We develop the SEW-perspective by viewing the decision to delist as a mixed gamble, in that owning families have to weigh personal and financial losses against SEW gains, thereby indicating how SEW-considerations change over time. We find that owning families are willing to sacrifice current SEW, accepting current financial losses for prospective increased SEW. Additionally, in this study we extend the argument that decisions to leave the stock market are tradeoffs between competing factors.

  • 125.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunninge, Olof
    Jönköping International Business School, Sweden.
    Nordqvist, Mattias
    Jönköping International Business School, Sweden.
    Going private: Why family controlled, publicly-listed companies decide to leave the stock-exchange2015Conference paper (Refereed)
  • 126.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Melin, Leif
    Jönköping International Business School.
    Family business: A duality perspective on organizational identity in family businesses2015In: Proceedings IFERA 2015, Hamburg: Hamburg Institute of Family Owned Business , 2015, p. 107-Conference paper (Refereed)
    Abstract [en]

    Organizational identity has become a popular topic in family business research. Yet, there is little research accounting for the peculiarities of family businesses. Organizational identity research is dominated by the view of Albert and Whetten (1985) and the question of what organizational identity is. Little attention has been devoted to understand how organizational identity is constructed in family businesses. We draw on case studies and use a dualities perspective. This perspective builds on three dualities which are common to family businesses, i.e. formality-informality, independence-dependence, and historical paths-new paths.

  • 127.
    Boers, Qiuhong
    et al.
    University of Skövde, School of Business.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Construction of a Professional Identity of a Female Entrepreneur2018In: Knowledge, Learning and Innovation: Research Insights on Cross-Sector Collaborations / [ed] Vanessa Ratten, Vitor Braga, Carla Susana Marques, Cham: Springer, 2018, p. 113-122Chapter in book (Other academic)
    Abstract [en]

    The construction of professional identity of an entrepreneur involves many factors. In this chapter, the case study of a Chinese female immigrant entrepreneur in Sweden illustrates the complexity of professional identity which intertwines with the gender identity and the cultural identity in all levels from personal, professional and socio-cultural. The methods of participant observation and discourse analysis are used. The results reflect the impacts of gender and culture factors in the construction and communication of professional identity, which can contribute to the integration process of Chinese immigrants in Sweden.

  • 128.
    Bofacher, Emilia
    et al.
    University of Skövde, School of Business.
    Andreasson, Fredrik
    University of Skövde, School of Business.
    Hållbart Inköp: En kvalitativ studie av hur svenska möbelföretag tillämpar CSR i sitt inköpsarbete2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability is today a well-known subject and has influenced industries while it has been fundamental for logistical structures. The purpose of this paper is to study how the purchasing division, within the furniture industry, can contribute to the increasing development of sustainability in the community. This study encompasses four Swedish companies, where the authors of this essay examine the present situation. Furthermore, the authors examine which short-term achievements and long-term goals respective company has, in the aim of accomplishing sustainable purchasing. Based on this study’s literature, sustainable purchasing benefits several parties within the supply chain and in the society. This essay’s scientific research also points at the issues of sustainable work in progress that is identified at the suppliers. A big scale of this study's company’s suppliers is located in highrisk countries, which means that those countries does not address the same working conditions as in other countries. The earlier scientific research of this study also implies that companies needs to take an environmental and economical responsibility. In those cases, companies need to integrate with their supply chain in regard to CSR work, beyond their internal work efforts. A fundamental concept in the work for sustainability is CSR, which contains an economic, environmental and social responsibility. The relation between these CSR-factors and the work it entails, manage companies to accomplish sustainable purchasing. The authors of this paper have analyzed the difficulties with sustainable work, and from that manage to point out possible improvements. The theoretical frame of reference highlights theories that can be used as strategies for the development work towards sustainable purchasing. The purpose of the empirical material is to examine how the companies purchasing strategies are outlined and contributes to the economic, environmental and social work. The practical work at these companies of this study reflects the theories. Some of them has the potential to work with the theories in a larger extension. The result of this study is that the companies experience the same difficulty, which is to integrate suppliers and sub-suppliers in the work of CSR, to accomplish sustainable purchasing. Since there are contrasts between countries, culturally and legally, the companies collaborate with external parties to create policys. These policys are aimed to apply as a common interest for all involved parties in the supply chain. In addition to these policys, the urge to integrate the supply chain, comes from the companies internal interests. By interacting the suppliers and make them understand which effect they can have on the climate, they can develop closer cooperation to achieve a sustainable purchase.

  • 129.
    Bolund, Sandra
    et al.
    University of Skövde, School of Business.
    Åhlfeldt, Emma
    University of Skövde, School of Business.
    Värdering till Verkligt Värde: Utlåning till allmänheten inom banksektorn2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: IFRS 13 deals with the valuation and the disclosure requirements of fair value valuation, which is a market-based value. The banking sector is an organization that gets clear implications with the difficulties to value their financial assets to fair value. One financial asset that banks have is their lending, a loan portfolio. Small banks get more requests of loans with high risk and to avoid a misjudgment of the loan portfolio, they should do a risk assessment. If one bank does this risk assessment incorrectly it could put the bank in a worse scenario and lose equity.

    Purpose: The purpose with the study is to examine the differences between some small banks valuation to fair value of loans to the public. The purpose is also to illustrate problems and opportunities with the banks risk assessments to the bank sector and to external parts.

    Methods: The investigation has been based on a qualitative method with four personal interviews and two telephone interviews with the financial managers in smaller banks. One telephone interview was also carried out with an accountant to get more understanding over the rules and regulations and to get an accountants approach to fair value.

    Conclusion: With the risk in mind, the banks are dealing with the valuation by ensuring the loans as much as possible. There is no difference in treating the risk whether it’s a loan to a business or a consumer. However, the banks are seeing greater risk with loans given to a business because they don’t have any security. Security and the ability to return loans is everything for the banks when it comes to dealing with the risks of lending.

    Loans to the public are by the banks valued to fair value in two ways. Two of the banks value their loans to the public correctly according to IAS 39, while four banks don’t use this way of valuation. The reason for these differences is the clear interpretation conflict on what fair value really is. This points to the complication for smaller banks to apply these rules and that they will turn to larger banks for help. This is how the banks possibly are to become institutionalized over time.

  • 130.
    Boman, Alexandra
    et al.
    University of Skövde, School of Business.
    Elvin, Nora
    University of Skövde, School of Business.
    VOLUNTARY DISCLOSURES AND TRUST IN CORPORATIONS: A study of listed corporations in Sweden2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the past decades, major changes have been noticed in annual reports. For instance, annual reports have become more comprehensive. Today, corporations can partly decide what to include in their annual reports. This is called voluntary disclosures. Furthermore, corporations chose to disclose pictures, narratives and other graphics material in their voluntary disclosures. This, to give an image of the corporation. Moreover, voluntary disclosures could impact shareholders’ trust towards corporations. Therefore, it is of interest to investigate whether shareholders trust is affected by the voluntary disclosures in annual reports. 

     

    The purpose of this study is therefore to examine in what way shareholders have increase trust in corporations based on the voluntary disclosures, including marketing aspects, that corporations publish in their annual reports. Furthermore, corporations view of the voluntary disclosures in their annual reports connected to shareholders trust are also examined.

     

    This study was conducted with a qualitative research method. The empirical findings were collected through semi-structured interviews with both shareholders and listed corporations in Sweden. During these interviews, both shareholders and corporations answered questions regarding their view of the annual report, its voluntary disclosures and trust.

     

    After completing this study, the authors identified parts of the voluntary disclosures that shareholders consider more interesting in trust purposes. For instance, more information about the CEO and managers increase trust among shareholders. Moreover, all shareholders emphasized that transparency and honesty were two factors that have a positive effect on trust. This is something the corporations showed awareness of. They disclose succinct and informativevoluntary disclosures rather than increasingly comprehensive.

  • 131.
    Borgklint, Erik
    et al.
    University of Skövde, School of Business.
    Söderberg, Michael
    University of Skövde, School of Business.
    Bitcoin och banker: En studie om bankens syn på kryptovalutan Bitcoin2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Satoshi Nakamoto is the group or person behind the cryptocurrency Bitcoin. The purpose of the currency was to make it possible to send money fast, anonymously and without involvement of third party, banks or national bank.

    Purpose: The purpose of our study is to be able to answer our theoretical questions through our empirical research. The authors of this study want to investigate how the bank’s attitude looks like if the currency becomes increasingly popular that companies and individuals begin to make transactions without their involvement.

    Methodology: To make it possible to answer our purpose, we have chosen an abductive method. Our data collection is from semi-structured qualitative interviews from relevant persons on banks. In our analytical part of the study we explain our collected data with help from our theoretical framework. In order to obtain qualified assessments, the study has used the delfi method.

    Conclusion: Our conclusion was that Bitcoin does not pose a threat against the banks since they can copy the technology behind it right away and as well because the bank’s core business is not about making transactions. The transaction technology Bitcoin relies on, in combination with a legitimate currency (for example the E-krona), has a possibility to be used by banks in the future.

  • 132.
    Bossius, Annika
    et al.
    University of Skövde, School of Business.
    Leijon, Frida
    University of Skövde, School of Business.
    Visselblåsning: Visselblåsarsystemets roll för finansiell styrning och kontroll2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Whistleblowing systems are now being introduced within EU on a broad scale. April 16th, 2019 the European Parliament approved an EU Whistleblower Protection Directive. The new law must be transformed to national law by the member states, and legal entities with 50 employees or more must get ready to comply with the new law.

    Minimizing risks of financial irregularities is a key issue for companies and where a whistleblower system is expected to contribute. Bribes, accounting offenses and fraud can affect the credibility of corporate accounts and if a crime is discovered, the company's existence could be at stake. Serious consequences may be that investors and shareholders lose their capital and employees can lose their jobs.

    Internal control systems are present to fulfill the goals for efficiency and productivity in the business, reliable financial reporting and compliance with applicable laws and regulations. Models for internal control prescribes that employees and other stakeholders must be able to safely warn about suspicion of financial crime.

    Purpose: In this report we analyze if the introduction of a whistleblower system can help to minimize the risks of financial crime and contribute to the company's work with internal control.

    Method: The empirical material used in the study has been collected with a qualitative method and 10 people have been interviewed with semi-structured interviews. The respondents work in various ways close to whistleblowing with knowledge about prevention of economic crime.

    Analysis and Conclusion: The analysis indicates that a whistleblower system can contribute to the company's work with internal control and to a correct accounting and safer reporting of the company's results, especially in a preventive stage. Most respondents also highlighted the importance of corporate culture and its impact on the whistleblower system's efficiency.

  • 133.
    Brage, Elisabeth
    et al.
    University of Skövde, School of Business.
    Ivarsson, Kajsa
    University of Skövde, School of Business.
    Kommunikationseffekter från reklam om konsumtionslån: Skillnader utifrån generationstillhörighet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Previous studies indicate an attitude change to consumer loans, where consumption loans become an increasingly socially accepted solution. It is also testified that the amount of consumer loans has increased in recent years. Part of the problem highlighted, is also that aggressive marketing could contribute to this attitude change. Earlier studies and reports testify that age is an aspect that plays a role in how vulnerable different groups are, which makes it an important subject to investigate. Based on the problem background, the question is formulated.

    Purpose: The purpose of the study is to describe which communication effects that can be distinguished from advertising on consumer loans, and which attitudes for consumer loans that can be distinguished. Whether generation affiliation affects communication effects from advertising on consumer loans and consumption loans in itself.

    Method: Through a qualitative method, empirical data were collected, this in the form of 16 interviews. The interviewees consisted of consumers from Generation Y, Generation X and Generation Baby boomer.

    Conclusion: The study shows that there are variations regarding how the different generations relate to advertising regarding consumer loans and its attitudes towards taking consumer loans. Generation Y seems to be more vulnerable as they do not seem to have an equally strong attitude to the subject, compared to the older generations. In the interviewees who participate in the study, there are no direct indications that consumption loans would be an accepted solution, which does not indicate an attitude change.

  • 134.
    Broberg, Anna Maria
    et al.
    University of Skövde, School of Business.
    Åkerberg, Joakim
    University of Skövde, School of Business.
    Komponentavskrivning enligt K3-regelverket: Hur identifierar fastighetsbolag komponenterna?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem background and problem formulation: Component depreciation is part of BFN's general council also called K3, which became mandatory from the year 2014. In this comparative study we focus on how family owned and municipally owned real estate companies apply the component method, as they may have different motives to run their businesses. We therefore came up with the following problem formulations: In the identification of the number of components, what criteria do the family owned and municipally owned real estate companies have? How do these real estate businesses use the concept of true and fair view when selecting the number of components?

    Purpose: The purpose of this study is to develop a model to explain which criteria family owned and municipally owned real estate companies takes into account when discriminating the number of components according to the K3 regulations.

    Method: Because the area is unexplored, the study has an exploratory purpose. The study was conducted with a triangulation, where we first did a pilot study to find out if the real estate companies had sufficient knowledge to answer our questions. This was followed by a qualitative study with seven interviews and one mail interview.

    Analysis and conclusion: Both family owned and municipal owned real estate companies consider the long-term aspects in the identification of number of components. The real estate companies have, because of the uncertainty they have experienced when identifying the components, widely followed the guidelines made by professional organizations. The municipally owned real estate companies have increasingly cooperated with other real estate companies when selecting the number of components. The real estate companies think that the concept of true and fair view will improve in the future as it creates a more uniform method of application of the component method.

  • 135.
    Brorström, Björn
    et al.
    Högskolan i Borås.
    Eriksson, Nomie
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Jensen, Christian
    Handelshögskolan Göteborg univeristet.
    Nilsson, Viveka
    Kfi - Kommunforskning i Västsverige, Göteborgs universitet.
    Hållbar kommun: Att balansera konkurrerande värden2015Report (Other academic)
    Abstract [sv]

    Frågan ”Vad är en hållbar kommun?” är utgångspunkt i den studie som presenteras. Studien syftar till att belysa vad en hållbar kommun kan vara och behandlar frågan både ur ett teoretiskt och empiriskt perspektiv. Begreppet hållbarhet används flitigt i samhällsdebatten om hur vi ska ta oss an allehanda utmaningar på såväl global som lokal nivå. Hållbarhetsbegreppet används inte bara som ett attraktivt värdeomdöme och en retorisk tankefigur i samhällsdebatten, utan även som en strukturerande idé som håller på att finna sina organisatoriska uttrycksformer på såväl nationell som lokal nivå. Hållbarhetsbegreppet adresserar både ett tillstånd och ideal (hållbarhet) och en process och dynamik (hållbar utveckling).

    Vad händer då i ett redan komplext system när nya ideal adderas? Blir det ”lager på lager” och allt ska göras samtidigt? Blir det särkoppling, transformeras kommunen eller förändrar man där det är möjligt och ger det nya namn, men gör man det man alltid gjort? Inom forskning finns alla alternativ dokumenterade det tenderar nämligen att ske flera saker samtidigt när nya struktureringsidéer anammas.

    I den teoretiska referensramen identifierades tre konfliktytor; de kring ägande, resurser och utveckling. En förutsättning för all konfliktlösning är institutionella arrangemang för att hantera makt, intressen och möjligheter. Makt i form av vem som ingår överenskommelser, intressen i form av vad man är beredd att gå med på och möjligheter kring vad som kan åstadkommas. Det är således inte ”antingen eller”, utan snarare ”både och”, där flera avvägningar och bedömningar måste göras. Det kommunala självstyret är en god grund att vidareutveckla detta institutionella arrangemang för en hållbar kommun.

     Forskningsprojektet fortsätter där föreliggande rapport ger en god grund för fördjupade studier med mer precisa frågeställningar och intervjuer av fler aktörer. Kommunerna behöver organiseras, styras och ledas för att få fokus på hållbarhet. Hur det sker är en viktig fråga för fortsatt forskning. 

  • 136.
    Bye, Cathrine
    et al.
    University of Skövde, School of Business.
    Lindblom, Josefine
    University of Skövde, School of Business.
    Den interna styrningens påverkan på motivationen: En fallstudie över styrsystemet i en icke vinstdrivande nischbank2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problems: Management control system is a wide and complex concept that can consist of many different components, for example budgeting. The banks are tightly regulated according to the laws and regulations of the country they are operating within. Therefor is it important to have clear guidelines and to control their employees so they don’t break the law and/or the rules. However, there are some concerns related to a tightly regulated business. For example can both strict rules and budgets affect the employee’s motivation in a negative way since they are supervised and can’t perform their tasks in the way they want because of the strict guidelines. Another part of the problem concerning a non-profit organisation is how the employees can be motivated without monetary compensations, as they can be seen as voluntary workers in this kind of organisation.

    Purpose: The purpose of this paper is to describe and analyse how a non-profit bank uses its internal control system to maintain the motivation of the employees to perform the job assignments despite strong pressure from the outside, inter alia, due to laws and regulations. This study also intends to describe how an employee can be rewarded without monetary compensation and see if this has any effect on the employee’s motivation.

    Method: A qualitative approach was used in this study as in-depth interviews were performed and therefore could the respondents’ perceptions be defined. A case study strategy was chosen for this paper to be able to capture the respondents' perceptions, as case studies is used when the scholar should be able to gain a deeper understanding of how it appears in an organisation for example. The interview questions were formulated by the theories and concepts in the theoretical framework and all respondents except one were interviewed at their ordinary workplace. The interviews was recorded, transliterated and was sorted out by the theoretical concepts that was used in the study.

    Conclusions: Despite tight regulation from the outside and strict guidelines can the internal control system be formulated in a way that has a positive effect on the employee’s motivation. To work after a budget could have a negative effect on the motivation but this paper shows that this can have a positive effect on the motivation depending on how the organisation formulates their internal control system according to the three control perspectives, result-, action- and social control. Even in a non-profit organisation can the employees be rewarded in other ways than monetary compensations, which have a positive effect on the employee’s expectations and motivation according to this study. The rewards must be interesting to the employee, in other way it is most likely that the employee doesn’t perceive this as a reward.

  • 137.
    Carlin, Josefin
    et al.
    University of Skövde, School of Business.
    Andersson, Sofia
    University of Skövde, School of Business.
    REVISORERS GRANSKNING AV GOODWILL2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

     

    Background: Following the introduction of IFRS standards in Sweden, the amount of goodwill has soared among listed companies. This makes investors pay more attention to goodwill and impairment gives substantial new information to the market. One problem is that impairment test contains several intricate assessments, such as the identification of cash generating units and the application of discount rate. If the companies don’t have the required expertise, it may lead to unreasonable valuations. There are both internal and external indications of goodwill impairment, where clients have access to more internal information than the auditor. This can be considered as a great burden for the auditor to overcome. Since goodwill, as an asset, has become more important this implies that review of goodwill should increase in importance for auditors. Their role is to increase trust in financial reporting and meet societal norms and ethics. Thereby, there is an increasing interest to understand how auditors review goodwill according to IFRS.

    Purpose: The purpose of this study is to describe the auditor´s review procedures related to goodwill according to IFRS and to discuss how the auditor´s work is influenced by the circumstances in its vicinity. The objective of the study is to contribute with an increased understanding among stakeholders about the auditor´s review of goodwill.

    Method: In order to fulfill the purpose of this study, we chose a qualitative method to get as deep understanding of an auditors' approach as possible. We began by examining the auditors who audited the listed companies with large goodwill relative to shareholders’ equity. In this way, we could determine which auditors and audit firms that have best experience of goodwill items. After narrowing down the list we ask auditors to reproduce their approach and personal views of goodwill auditing through interviews.

    Conclusion: Theory of Practice has worked in order to help us analyze the individual auditor's practical approach on a deeper level. Goodwill review can be considered a problematic situation where the auditor continuously improve their knowledge in order to maintain the important task of the auditor have in the corporate world and society in general. Contradictory the study shows that auditors tend to recognize goodwill as a complex accounting item, but at the same time they do not consider that it is particularly difficult to manage. The study also shows that despite the fragmented personal views on IFRS rules the auditors acting in a relatively uniform manner as goodwill are reviewed. Auditor's behavior is influenced by their colleagues' expectations as well as the client company’s confidence in them. But the main explanation for these findings is that audit firms create control over the auditors approach through organization structure with a number of knowledge-intensive support functions. By contributing resources to the auditors, the audit firms are able to develop a common approach to how a problem should be solved. The auditors find the support functions as a knowledge source which inspires a sense of security. This determinacy leading to that knowledge distributes and facilitates the auditor's review.

    Keyword: goodwill, IFRS, impairment, accounting, audit, auditor, Theory of Practice

  • 138.
    Carlson, Emma
    et al.
    University of Skövde, School of Business.
    Meunier, Isabelle
    University of Skövde, School of Business.
    Hållbarhetsarbete: Hur börsnoterade bolag i Sverige förenar lönsamhet och hållbarhet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Society has in recent decades begun to make more demands on companies to implement sustainability initiatives in their daily operations. However, there are companies that choose to ignore these expectations when they consider their sustainability efforts to have a negative impact on the profitability in form of increased costs, such as restructuring and education. The companies who have not chosen to work sustainably is the companies that do not have a long term view of sustainability efforts, nor knowledge of the benefits that it can lead to, both for the company itself, the environment and society. A study has shown that several listed companies in Sweden still has much to work within terms of sustainability. However, it raises awareness that companies can contribute to a more sustainable development.

    The research question that becomes pertinent is how listed companies in Sweden combines profitability and sustainability. The purpose of the study is to identify the factors that contribute to a sustainable business without having a negative impact on the profitability.

    It is a qualitative method used in the study. Qualitative method assumes that the problem should be investigated thoroughly and can also show the overall situation which can be helpful when the survey deals with various sized companies in various industries. The study is based on interviews with sustainability managers in seven companies listed on the Nasdaq OMX and in the lists large, mid or small cap.

    In support of the study, the problem and the empirical data will be analyzed based on the stakeholder theory and legitimacy theory, as stakeholders and legitimacy can affect the sustainability work and profitability of a company.

    The study shows that companies need to have a long term view on sustainability work for it to be beneficial for both the environment and the profitability. Education within the organization is fundamental in order to reconcile profitability and sustainability. To get the best effect, sustainability must be integrated into every part of the company. The cost incurred in the implementation of sustainability initiatives is only short term and is also seen as the only negative thing about working sustainably.

    It has also been shown that there is an expectation from stakeholders that companies are to work sustainably. By fulfilling the expectations, the sustainability work will create legitimacy and trust, which in turn has a positive impact on all stakeholders.

  • 139.
    Carlsson, Linnéa
    et al.
    University of Skövde, School of Business.
    Consoli, Isabella
    University of Skövde, School of Business.
    Bemanningspersonal - ett personaletiskt skyddsnät: En studie om kundföretags syn på bemanningspersonal2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study was to identify theoretical concept to better understand customer companies* consumption like behavior of temporary workers. Further on the study wished to describe the seemingly changed employee’s ethics for temporary workers, which seems to be the basis for employers handling.

    Theory: Initial the premise for temporary work is introduced. To understand the customer companies this study took on three perspectives trying to understand the problem question. These perspectives were HRM, Flexibility and Economics.

    Method: The empirical material was gathered through semi structured interviews. In total three customer companies were represented and nine interviews conducted. The informants were told to freely talk about a few selected topics with the help of catchwords. Further on, the informants were asked to associate some concept in relation to temporary workers.

    Findings: This study conducts that the view of customer companies are in line with what can be called employers politic ethics. Thus, the temporary workers management includes several dimensions in which use transform in to exploit. That in which this study conducts can resemble consumption.

    *Costumer company/user company; referring to an organization using temporary workers.

  • 140.
    Carlsson, Linnéa
    et al.
    University of Skövde, School of Business.
    Eriksson, Christoffer
    University of Skövde, School of Business.
    Generation Y:s Upplevelse av Ett Attraktivt arbete: En fallstudie av det Attraktiva arbetet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to examine Attractive work according to Generation Y. This study originates from Åteg, Hedlund, Pontén (2004) model of the attractive work. With the purpose to engender a deeper understanding to the parts which make up the entirety of what makes work attractive according to Generation Y.

     

    ,

    Theory: Initially, the study address the definition of Generation Y and what the generation as a homogeneous group tends to value for the experience of Attractive work.

    Further on, the study presents an understanding for what an attractive work entail. Lastly Åteg et al. (2004) model of an attractive work which builds upon three categories (Arbetsförhållande [working relationship], Arbetsinnehåll [work content] and Arbetstillfredsställelse [job satisfaction]) is being presented. These three categories which include 22 attributes proposes Åteg et al. (2004) constitutes and define the Attractive work.

     

    Method: The study was conducted in a case study with 99 respondents. The data was collected by a physical survey which was answered during the respondents working hours. Of the 99 asked to participate 30 answered the survey. This led to a responding frequency of 30,3 %. The data was then processed in the analyzing program IBM SPSS statistics 24 to conclude the empirical foundation.

     

    Findings: From the result it was possible to distinguish a pattern from the three categories and their significance to the experience of work attractiveness. The pattern indicate that Arbetstillfredsställelse is of a lesser significance to Generation Y’s experience of work attractiveness compared to Arbetsförhållande and Arbetsinnehåll

  • 141.
    Carlsson Ruiter, Elina
    et al.
    University of Skövde, School of Business.
    Hilldén, Felizia
    University of Skövde, School of Business.
    Unga vuxnas miljömässigt hållbara konsumtionsmönster: En studie i hur unga fattar hållbara köpbeslut vid köp av livsmedel & inredning2018Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The essay will examine how young consumers make environmentally sustainable decisions when they buy groceries and home decor. Enviromental sustainability means taking into account the effects that a product or service has on the ecology and the future's ability to flourish. At the same time as demand  for environmentally sustainable products is growing and supply increases, some skepticism rises over the certifications of sustainable products. Other barriers for sustainable purchasing decisions include, among other things, the fact that many purchase decisions are made out of habit, that the price between organic and non-organic foods is different paired with the fact that there in no information about what actually is the most environmentally sustainable alternative. To answer the purpose of the paper, six young adults in Västra Götaland, Sweden were interviewed about the pattern of their purchase decisions. The results showed that sustainable purchasing decisions in many cases have other basic reasons, such as economic, or that the consumer is completely unaware. It was also found that consumers use a compensatory consumption pattern to a large extent. Conclusions are that the environmental engagement of the participants in the interviews varied and that a greater environmental commitment leads to more sustainable decisions by consumers. For sustainability certifications to have the desired effect, clearer information is required for consumers, both from companies and organizations, as well as in the stores.

  • 142.
    Carlén, Jesper
    et al.
    University of Skövde, School of Business.
    Lundberg, Hans
    University of Skövde, School of Business.
    Operativ transportplanering hos Gerdas Bröd2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With focus on distribution, this rapport touches the planning and excecution of routes at the business case Gerdas Bröd in Grästorp AB. From the assumption that the resources are limited at Gerdas this rapport will present route suggestions from the objective functions load factor and minimum mileage.

    The purpose has never been to present any optimized routes but rather show how to work with these things in a reasonable, logical and methodically way without claiming any remarkable amount of resources.

    Trough data collection of interviews, observations and dialogs with several employees with different roles within Gerdas, this rapport has developed into this final version. The present of the company and their desire of actions could, thanks to the data collection, be identified and be the foundation of further analysis and recommendation.

    The limited resources can in some ways explain the lack of planning and management within the distribution of the company. This has led to the drivers being on their own when it comes to the execution of the loading and transporting. As the public face of the company the drivers handles almost everything when it comes to distribution while they manage to handle a big majority of the continuous customer contact. The makings of the route suggestions are primarily to support them in their daily work.

    After analysing and comparing theory with the company empiricism this will end in a line of recommended actions for the business case. With the greatly varying demand you must be internal flexible to be able to respond to any under- or over staffing. The access to more trucks and drivers is one of several recommended actions.

  • 143.
    Chaou, Yousra
    et al.
    University of Skövde, School of Business.
    Chamoun, Sebastian
    University of Skövde, School of Business.
    AstraZeneca och CSR: En studie om läkemedelsbranschens arbete med CSR2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Corporate Social Responsibility has become a global factor in different parts of organizations and companies. In recent years, there has been a rise of increased demand regarding the social responsibility from the public. CSR contains three main subjects that are the social, environmental and economically responsibilities. The increased demand regarding social responsibility, has led to an increase in sustainability and ethical reports among companies.

    Purpose

    The purpose of the study is to investigate how the global pharmaceutical company Astra Zeneca includes CSR in their daily operations. The aim with the study is to contribute to a greater understanding regarding social responsibilities and commitments. The intentions of the study are also to highlight the awareness and understanding regarding the ethical orientation in CSR.

    Method

    The primary method from which the study is based on is a literature study and text analysis, but an interview has also been conducted with AstraZeneca's Swedish communications director. The conscious choice regarding two different methods has been taken as a result of the study being able to give as wide an opinion as possible, from different perspectives regarding AstraZeneca's CSR work.

    Conclusion

    The investigation regarding how AstraZeneca's work with CSR is, the study has highlighted that the company can be considered to be deeply engaged in many sustainability areas, including social, environmental, and financial responsibilities. Criticism has been directed towards certain ethical parameters regarding Astra Zeneca's work with CSR. Despite the criticism that has been directed towards the company, the study features that Astra Zeneca's work with Corporate Social Responsibility is that the positive parts are considering the negative.

  • 144.
    Cholat, Nils
    et al.
    University of Skövde, School of Business.
    Vall, Ludvig
    University of Skövde, School of Business.
    Citylogistik: med fokus på urbana konsolideringscenter2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In line with a constant and increasing urbanization, higher requirements are placed on the logistical flows in and out of urban areas. This entails, among other things, increased congestion and negative environmental impact due to the increased amount of transport. The management of logistical activities in urban areas has been gathered under the concept of city logistics. The idea of city logistics is to see the involved stakeholders as units in a larger logistic system. The logistics system has the task of streamlining and reducing the number of transports, which can be achieved through urban consolidation centers (UCC).

    The purpose of the study is to identify different aspects from the stakeholders' perspective, which argues for or against the introduction of a UCC. The study is intended to be directed at authorities whose interest is to introduce a UCC.

    The study’s issue focuses on developing advantages and disadvantages that arise for the relevant stakeholders in the city logistics when introducing a UCC terminal. To answer this issue and fulfill the purpose, interviews have been conducted with people related to UCC projects. The interviews are then supplemented with information from documents linked to these projects.

    The result shows that UCC is a city logistics solution that often requires compromises from the different stakeholders to achieve a common goal. This means that stakeholders often experience both advantages and disadvantages in connection with the implementation of a UCC. The stakeholder’s advantages and disadvantages should also be carefully weighed against each other, as an advantage for a stakeholder can be interpreted as a disadvantage for another.

     

  • 145.
    Claeson, Lisa
    et al.
    University of Skövde, School of Business.
    Mört, Mikaela
    University of Skövde, School of Business.
    Nedskrivning av goodwill i nordiska storbanker2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Since IFRS was introduced in 2005, goodwill should no longer be amortized but instead be tested for impairment at least once a year. The impairment test has been criticized by most researchers and blamed to be a topic for earnings management (EM). Because goodwill is measured at fair value, certain problems follow. Especially during recession, when it is hard to predict how long the economic downturn is expected. The banking industry are particularly sensitive to changes in the business cycle. Therefore, should these changes should be reflected in their goodwill.

    Purpose

    This study has two main purposes, partly to identify impairments of goodwill in major Nordic banks and partly to test the statistical relationship between these and different economics conditions, Big Bath Accounting and Income Smoothing. The aim of the study is to supplement the existing research regarding earnings management and impairment of goodwill. This by taking different economic conditions in account and including Nordic major banks.

    Method

    Previous studies in the research area has excluded the banking industry, for this reason, banks were selected for our study. To answer the study's purpose and issue, a quantitative method fell most suitably. To be able to perform statistical models and tests to obtain a result, data was collected from each bank annual reports during 2006–2017.

    Results and conclusion

    The result of the study shows that neither the economic conditions, Big Bath Accounting or Income Smoothing has a significant impact on the impairment of goodwill in banks Nordic Large Cap. The study could not demonstrate the presence of any of these two strategies for earnings management, which contradicts previous research. Regarding the impact of economic conditions of goodwill impairment, there is a negative correlation where write-downs tend to be greater during a recession. Thus, no pattern for when write-downs of goodwill have been made.

  • 146.
    Claesson, Ebba
    et al.
    University of Skövde, School of Business.
    Bergstrand, Elin
    University of Skövde, School of Business.
    Upplärning av visstidsanställda - Butikschefers perspektiv: En kvalitativ studie inom detaljhandeln2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: As of today, companies are aiming to reduce costs through flexibility, which in turn has led to a significant increase of the demand for temporary employees within the retail sector. Despite this increased demand it is not uncommon for temporary employees to not receive introductory training, thus companies risk lowering productivity as a result of lower competence levels. According to the resource based theory it is essential that temporary employees contribute valuably through acceptable productivity, which exhibits how much companies expect from their employees. This is however partly necessary since the position of a sales assistant is regarded as a complex profession. Due to the complexity and the increasing portion of temporary employees in the workfield, it is essential to preserve and develop competence achieved through sufficient introductory training to attain acceptable productivity.

    Purpose: The purpose of this study is to acquire a deeper understanding of how companies in the retail sector conduct introductory training of temporary employees. The study aims to examine how companies potentially can manage the ever changing market through understanding how introductory training of temporary employees can be designed to obtain acceptable productivity.

    Method: The study has adopted a qualitative method for achieving its purpose. Eight semistructured interviews have been conducted with multiple store managers with the purpose of compiling views and experiences of introductory training in practice.

    Conclusion: The results of the study demonstrate that introductory training of temporary employees varies depending on the store in which one operates. Certain aspects appear to be prevalent, however since each store is unique and has individual variables in effect there is no palpable way of streamlining introductory training. Consequently, the study has confirmed that written, oral and digital tools are imperative for introductory training and should be combined to be of value. This combination design is dependent on how a specific company works and what is expected of the temporary employees, that is, the acceptable productivity. It has also been found that companies frequently do not expect as much in terms of productivity from temporary employees as opposed to permanent employees, seeing this introductory training can vary. The result confirms valuable aspects of introductory training involves allowing new employees implement theoretical knowledge in practice. Therefore is both theoretical and practical training required.

  • 147.
    Claesson, Rebecka
    et al.
    University of Skövde, School of Business.
    Nyqvist, Cecilia
    University of Skövde, School of Business.
    Ägare av mindre aktiebolags motiv att anlita en revisor eller ej2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Between 2006 and 2010, the countries of the European Union underwent massive simplification work regarding small businesses which resulted in some law changes. The main purpose with these rule changes was to make the companies more competitive and growing. This expects to lead the companies hiring more people. November 1st 2010 the Swedish government abolished the audit obligation for small businesses. The outcome of these changes was that companies that do not exceed more than one of the defined values do not need to hire an auditor. These values are different in each member state but are not allowed to exceed the values set by the European Union.

    The exception from the audit obligation affected more than 70 % of all companies in year 2010 in Sweden. Research has been made from owners’ perspective in other countries, like United Kingdom, Denmark and Finland, but not in Sweden. Therefore we wanted to analyze the subject from an owner’s perspective. The result can give the owners an overview of how other owners choose.

    Purpose: The purpose of the essay is to explore and explain what motives owner of small business’ have for hiring an auditor or not. This will create an understanding of the owners' views on the auditing.

    Method: The study has been based on a abductive approach applying qualitative methods. The data have been collected by interviews which have been analyzed by using our own model. Six interviews were made with owners of small companies in Skövde and nearby towns. These owners are active in three different industries: agriculture, clothing stores and health and medical care.

    Conclusion: The owners have different views on the auditor. That is, there are owners who consider it useful to hire an auditor even though the legal requirement was removed but there are also owners who think the opposite. However, the general opinion among the interviewees is that when the choice is made, the owner must take into account his or her own needs, the company's finances and the cost. It is also clear that the choice is based on themselves and not from other similar organizations, which is in contrast to the new institutional theory. Since the theory focuses on the organizations aim to be more alike each other, which this studies informants do not agree with.

  • 148.
    Colliander Samuelsson, David
    et al.
    University of Skövde, School of Business.
    Ivarsson, Henrik
    University of Skövde, School of Business.
    Privatpersoners finansiella risktolerans vid aktieinvestering: En studie om vilka aspekter som påverkar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The economic development in Sweden in recent years has led to increased financial savings in Swedish households. Financial savings have mostly increased on bank accounts with low interest rates, since private individuals generally have a more cautious position on stocks and stock trading. The reason for this passive position is believed to be due to the fact that decisions that benefit most economically often challenge the feeling of being in control. At the same time, cautious position that a particular individual possess is affected by the risk-tolerance. As a consequence, the risk tolerance of private individuals affects the investment decision and hence the development of the stock market.

    Savings and investment are two important factors that affect a nation's economic growth, which makes it important to study underlying factors to what affects an individual when making a financial decision. When talking about risk tolerance in everyday life, previous research has revealed that there are four different aspects that affect this complex concept, namely the economic aspect, physical aspect, social aspect and ethical aspect. As investment decisions are affected by financial risk tolerance and the four aspects in turn, affect risk tolerance, the issue becomes how these aspects affect a private investor's financial risk tolerance when investing in stocks.

    The purpose of this study has been to explain the four aspects of a person’s risk tolerance when investing in stocks. The study has been conducted using a quantitative method and deductive approach. The selection group that the study turned to is Swedish stock investors and the data collection has been done by a survey that was answered by 232 people. The underlying factors for the four aspects tested in the study are income, gender, age, education, marital status and ethical character.

    The study shows that all four aspects together have a combined impact on private individuals' financial risk tolerance. The study has also shown that all the four aspects, each one separately, are linked to financial risk tolerance, by the underlying factors, income level, gender, marital status and ethical character. 

  • 149.
    Cregård, Anna
    et al.
    Högskolan i Halmstad.
    Berntson, ErikStockholms universitet.Tengblad, StefanUniversity of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Att leda i en komplex organisation: Utmaningar och nya perspektiv för chefer i offentlig verksamhet2018Collection (editor) (Other academic)
  • 150.
    Cregård, Anna
    et al.
    Högskolan i Halmstad.
    Berntson, Erik
    Stockholms universitet.
    Tengblad, Stefan
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Andersson, Pia
    Göteborgs universitet.
    Lindgren, Hans
    Göteborgs universitet.
    En introduktion till ledarskap och organisatorisk komplexitet2018In: Att leda i en komplex organisation: Utmaningar och nya perspektiv för chefer i offentlig verksamhet / [ed] Anna Cregård, Erik Berntson, Stefan Tengblad, Stockholm: Natur och kultur, 2018, 1, p. 9-21Chapter in book (Other academic)
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