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  • 151.
    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.

  • 152.
    Bialecki, Veronica
    et al.
    University of Skövde, School of Technology and Society.
    Olofsson, Markus
    University of Skövde, School of Technology and Society.
    Skatteundandraganden i kontantbranschen: En studie om hur Skatteverket upptäcker skatteundandragande och vilka åtgärder de vidtar2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Skatteundandraganden inom kontantbranschen är ett stort problem. Restaurangbranschen är den bransch som är mest drabbad men det förekommer även i taxi- och frisörbranschen. Med kontantbranschen avses en verksamhet, där det mest förekommer kontanter och där köparna oftast inte har något intresse av kvitto. Syftet med denna uppsats har varit att ta reda på hur Skatteverket får kännedom om ett eventuellt skatteundandragande inom kontantbranschen. Utifrån den kännedomen har det varit intressant att även undersöka vilka åtgärder Skatteverket vidtar därefter.

    Skatteverket får reda på skatteundandraganden på en mängd olika sätt exempelvis genom att företaget inte fört personalliggare eller att skatterevisorerna fått in orena revisionsberättelser av de externa revisorerna eller genom anonyma tips från allmänheten. Skatteverket kan även genom kund- respektive kontanträkning hitta felaktigheter i företagens redovisning. Skatteverket kan genom en skatterevision avgöra om felaktigheterna har skett genom misstag och okunskap, eller om det har skett på ett avsiktligt sätt, för att företaget skall kunna stoppa undan kontanter som egentligen skall beskattas. Beror felen på avsiktlighet från företagets sida har de begått ett brott och skatterevisorn skall genast göra en anmälan till EBM.

    Genom att intervjua tre skatterevisorer samt två skatteinformatörer, har slutsatser kunnat dras att Skatteverkets arbete för att försöka bekämpa skatteundandraganden är mycket omfattande. Skatteverket har olika metoder de kan använda sig av för att försöka upptäcka skatteundandraganden. Det senaste är att det kommer en ny lag år 2010 som kräver att alla företag som säljer varor och tjänster mot kontant betalning skall ha certifierade kassaregister och då kommer Skatteverket ytterliggare ett steg närmare fusket inom framförallt restaurangbranschen som är den bransch där det förekommer mest skattefusk.

  • 153.
    Bilgiç, Emrah
    University of Skövde, School of Technology and Society.
    Causal relationship between Foreign Direct Investment and Economic Growth in Turkey2007Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although there is a considerable evidence on the link between Foreign Direct Investment (FDI) and economic growth in developing countries, the causal relationship of these two variables still remains an important question. This study attempts to examine the possible causal relationship between FDI and economic growth in Turkey, during the period 1992 (Quarter 2) – 2006 (Quarter 3). We employed the Johansen Cointegration and Granger Causality tests for detecting the long run or short run causality. Our results showed that there is no long run relationship between the variables, which led us to search the causality in the short run. However we couldn’t find any evidence for a causality running from FDI to economic growth or economic growth to FDI in Turkey.

  • 154.
    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.

  • 155.
    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
  • 156.
    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.

  • 157.
    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. 

  • 158.
    Björn, Jenny-Ann
    et al.
    University of Skövde, School of Technology and Society.
    Thörnqvist, Angelica
    University of Skövde, School of Technology and Society.
    Vilken enskild faktor har störst påverkan vid val av dagligvaruhandel?2012Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Many daily purchasing decisions involve purchases for the home and for our daily living. Food, toilet paper and other necessary goods are often purchased at the same store over and over again. For what reason do we return to the store to perform the purchase of what can count as the most regular products we use?This paper focuses on finding differences and similarities between men's and women's shopping behavior and for which reasons they choose to shop at the grocery stores that they have chosen as their primary.To answer the question if men and women indicate the same factor as the most influential factor in the choice of grocery store we conducted two surveys on each 72 respondents. A study was conducted in municipalities with populations between 1,000 - 30 000. Another study was conducted in large cities with populations over 30 000.Based on these studies we have concluded that there are some similarities between male and female shopping behavior, as both men and women believes that the location is the single most influential factor and that the store should be close to home, but also the differences that men are not as price sensitive as women or that they prefer to spend less time in the grocery stores.

  • 159.
    Blake, Christopher
    et al.
    University of Skövde, School of Technology and Society.
    Östman, Britt-Marie
    University of Skövde, School of Technology and Society.
    Relationer och projekt: En studie av det mellanmänskliga i det rationella2010Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Projects are often spoken of in the terms of rational systems. However, some researchers point out the relevance of viewing projects as sets of relationships. Little is published about what aspects of relationships that are important for the managing of projects. We have argued for the necessity of such research. With previous research, our case study and interviews we indentified communication, responsibility, cooperation, togetherness and trust as important relational aspects in projects.

    The overall perceived success for projects in this case, was increased with the adoption of new agile methods. These new methods clearly favored communication and togetherness. We wish to present a perspective that will view projects as people and their relationships.

  • 160.
    Blomquist, Yohan
    et al.
    University of Skövde, School of Technology and Society.
    Savas, Emel
    University of Skövde, School of Technology and Society.
    Spång, Michaela
    University of Skövde, School of Technology and Society.
    Ledarskapsstilar: En jämförelse av ledarskapsstilar inom privat och offentlig sektor2011Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna rapport fokuserar på vilka skillnader och likheter det finns mellan ledarskapsstilar inom privat och offentlig sektor. Rapporten använder sig av ett statistiskt underlag som tagits fram med hjälp av beteendeprofileringsverktyget Interpersonal Dynamics Inventory (IDI). Dessutom har ett flertal intervjuer genomförts med utvalda ledare inom privat och offentlig sektor. Rapporten undersöker vilka ledarskapstilar som finns och vilka som är vanligast förekommande. Rapporten tar även upp viktiga faktorer som skiljer den privata sektorn från den offentliga.

    Syftet med denna rapport är att identifiera skillnader och likheter vad gäller ledarskapsstilar inom privat och offentlig sektor. Dessutom redogör rapporten för ett antal orsaker som bidrar att det finns skillnader och likheter mellan de båda sektorerna. Den teoretiska referensramen utgår från teorier som fokuserar på traditionella ledarskapsstilar och vad som omfattas av privat respektive offentlig sektor, dessa jämförs i sin tur med statistik och intervjuer.

    Undersökningen visade att skillnaderna mellan privat och offentlig sektor inte var stora vad gäller ledarskapsstilar. Samma typ av ledarstil var vanligast bland chefer oavsett vilken sektor som granskades.

  • 161.
    Bobar, Amela
    et al.
    University of Skövde, School of Technology and Society.
    Caperman, Oskar
    University of Skövde, School of Technology and Society.
    The phenomenon of motivation within an employment & staffing company: A qualitative study at Proffice2008Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: This study concerns motivation to work and aims to contribute to a better understanding about the area. Motivation is however complex to understand. The complexity can be illustrated by, still to date there exists no single accepted definition about the meaning of motivation. As long as motivation means different things it will be a difficult area to study.

    Since individuals have different needs and are motivated by different factors, makes the area even more complex to study. Since money makes it possible to acquire different things and satisfy some of the human needs, it is also considered by some to be motivating, why we chose to include wage in our study as well.

    The study has been applied to an employment & staffing companym, to contribute with a better understanding about motivation in this kind of company in practice since the working conditions differ somewhat from a traditional employment where individuals work directly for their employer.

    Problem area: -What motivates individuals to work for an employment & staffing company?

    - What effect does the wage have on employee motivation in an employment & staffing company?

    Purpose: The purpose with the study is to gain a better understanding about motivation to work and the relationship between wage and motivation in an employment and staffing company.

    Method: We chose to conduct a qualitative study at Proffice where we interviewed four permanently employed consultants.

    Conclusions: Individuals have different needs and are motivated by different things which makes it difficult to draw general conclusion about motivation. The individuals in this particular study were pleased with the variation of jobs since it allowed them to develop and learn new things which in turn can be motivating. The factors that the individuals were unsatisfied with were the lack of security with the employment and the social relations to colleagues and employer, aspects that in turn can have a negative effect on motivation when not satisfied.

    Despite that the majority of the individuals in the study were dissatisfied with the wage it did not seem to have a negative effect on their performance since they would not been able to remain for such a long time at their current mission if they had not performed well at the job. Although the dissatisfaction seemed to have a negative effect on motivation to stay within the employment & staffing company in the long run.

    Recommendations for further studies: Further studies on the subject could be performed using other methods to conduct the research since the results are very much dependent on the methods used. Another approach could be to include respondents from other offices. Since we only included permanently employed respondents the study could also be further developed by involving probationary employed.

  • 162.
    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.

  • 163.
    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.

  • 164.
    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)
  • 165.
    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.

  • 166.
    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.

  • 167.
    Boers, Börje
    University of Skövde, School of Technology and Society. Jönköping International Business School.
    The codetermined family business: a paradox?2013Conference paper (Other academic)
    Abstract [en]

    This work in progress paper introduces codetermination as phenomenon to the family business field. The study aims at exploring the role of employee-representatives in boards of non-listed family businesses and thereby contributes to understanding ownership and governance processes in family businesses.

  • 168.
    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.

  • 169.
    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.

  • 170.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Henschel, Thomas
    Hochschule für Technik und Wirtschaft Berlin.
    Being Entrepreneurial in a Crisis?: The Role of Entrepreneurial Orientation in Crisis Management of Family Firms2019In: Embracing uncertainty: Entrepreneurship as a key capability for the 21st century / [ed] René Maurer, Sophia Braun, 2019Conference paper (Refereed)
  • 171.
    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.

  • 172.
    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.

  • 173.
    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.

  • 174.
    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)
  • 175.
    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.

  • 176.
    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)
  • 177.
    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.

  • 178.
    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)
  • 179.
    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.

  • 180.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future Research Environment. Universität Witten, Herdecke, Germany.
    Nordqvist, Mattias
    Jönköping University, Sweden.
    Family businesses as hybrid organisations2020In: Handbook on Hybrid Organisations / [ed] David Billis, Colin Rochester, Cheltenham, UK: Edward Elgar Publishing, 2020, p. 507-521Chapter in book (Refereed)
    Abstract [en]

    The objective of this chapter is to deepen our understanding of the nature of family businesses by analysing them as hybrid organisations. We define family businesses as businesses where one or several families own the controlling majority of the shares and are actively involved in the business (Chrisman et al., 2005; Chua et al., 1999). The focus of the chapter is on the theoretical notion of family businesses as hybrid organisations, and it draws on case research based on two publicly listed family firms. Publicly listed family firms are common around the world (La Porta et al., 1999) and they illustrate explicitly the hybrid character of family businesses by combining the logic of family ownership with the expectation of delivering shareholder value (Boers and Nordqvist, 2012). We argue that hybridity is especially apparent in publicly listed family businesses, where it arises from different underlying institutional logics related to the family and the market and the private and the public. The hybrid nature of this kind of business has an impact on their decision-making, their control and/or their governance more generally. To analyse the two cases, we draw on literature on hybrid organisations, governance and family firms. The study of hybrid organisations has gained momentum in recent years (see, e.g., Battilana and Dorado, 2010; Battilana and Lee, 2014; Billis, 2010; Pache and Santos, 2013; and also this Handbook). The current focus seems to be on social enterprises as typical examples of hybrid organisations (Battilana and Lee, 2014; Doherty et al., 2014). Yet this phenomenon is not exclusive to social enterprises or the third sector: it is equally relevant for some public sector and for-profit organisations. The most common type of business is the family business (Dyer, 2003), which also represents a hybrid organisation, with the two domains of family and business constituting the source of hybridity. Family businesses have been portrayed as hybrid organisations in previous literature (e.g., Arregle et al., 2007; Boers and Nordqvist, 2012; Ljungkvist and Boers, 2017), but the concept of hybridity has not gained as much research attention as it deserves. The purpose of this chapter is to address this limitation.

  • 181.
    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.

  • 182.
    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.

  • 183.
    Bolin, Joakim
    et al.
    University of Skövde, School of Technology and Society.
    Ljung, Daniel
    University of Skövde, School of Technology and Society.
    Målstyrning i skolan: En fallstudie i gymnasieskolan2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problemformulering: År 1990 fastställdes beslut om den s.k. ansvarsprincipen för skolan. Syftet med denna ansvarsprincip var att tydliggöra ansvarsfördelningen inom skolan samt att målstyrning skall användas. Staten skall se till att utbildningen i landet är likvärdig och av hög kvalitet genom att sätta nationella riktlinjer och mål. Kommunerna har stor frihet att själva utveckla skolverksamheten inom de lagar och riktlinjer som fastställts av regering och riksdag. Skolenheterna i sin tur skall forma innehållet och strukturen för skolarbetet, utifrån de nationella målen och riktlinjer samt de förutsättningar som råder inom kommunen. Lärare och rektorer skall även bryta ner de övergripande målen och precisera de till sin egen verksamhet. Denna decentralisering av skolan har komplicerat styrningen av skolan ytterligare. Skolan formas idag av nationella politiker, kommunala politiker och professionella aktörer. Dessa mål, normer och styrsignaler från olika håll kan vara svåra att förena och det leder till skilda tolkningar. Utifrån detta har vi kommit fram till följande problemformulering.

    Hur tolkas och prioriteras komplexa mål som fastställs av stat och kommun på de olika nivåerna inom den kommunala skolan?

    Syfte: Syftet med detta arbete är att analysera hur man inom den kommunala skolans olika hierarkiska nivåer, från utbildningschef till lärare, tolkar, prioriterar och praktiserar de övergripande mål och riktlinjer som fastställs av stat och kommun.

    Metod: Syftet med vårt arbete var att analysera och öka förståelsen för det valda ämnet. En kvalitativ studie syftar till att erhålla en djupare förståelse. Vi har valt att göra en fallstudie då fallstudier används för att skaffa sig djupgående insikter om en viss situation och hur de inblandade personerna tolkar denna. Vi valde att intervjua personer från samtliga hierarkiska nivåer inom gymnasieskolan för att se hur de upplever målstyrning och tolkar mål.

    Slutsats: Tolkningen och prioriteringarna av mål styrs i stor utsträckning av den politiska, administrativa och professionella logik som finns i skolan. Dessa logiker har olika sätt att se på skolan och kommer att påverka på vilket sätt prioriteringar och tolkningar av målen görs. Dessa tolkningar mellan logikerna sker både på individnivå och på organisatorisk nivå. Vilket leder till att skolan är komplex. Utfallet av dessa tolkningar och prioriteringar kan ses som en förhandlad ordning och en socialt konstruerad praktik.

    Förslag till vidare forskning: Utifrån vårt arbete anser vi att följande vore intressanta ämnen att utreda ytterligare. Vad är det kommuner vill med skolan? Viljan borde vara att göra den attraktiv för att få in resurser, samtidigt som ska ge en utbildning som möter de statliga kvalitetskraven. Var går pengarna skolan får i form av elevpeng och liknande? Går alla pengar till skolan eller går det till andra former av kommunal verksamhet?

  • 184.
    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.

  • 185.
    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.

  • 186.
    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.

  • 187.
    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.

  • 188.
    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.

  • 189.
    Bridfelt, Nathalie
    et al.
    University of Skövde, School of Technology and Society.
    Olivares Neira, Maddelyn
    University of Skövde, School of Technology and Society.
    Kundservice: I mindre butiker2013Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Consumption in today’s society is increasing and competition between stores today is tougher than ever. For a smaller store it can be a crucial factor to differentiate itself in the current market by understanding the customer’s needs and provide distinctive customer service, in order to create a good opportunity for a long-term and profitable future. This report deals with customer service with a focus on the personal interaction with customers in smaller stores that are independent and not part of a retail chain and operates on a surface which is easy to overview. Our assumption is that these stores perhaps handle customer service in a different way than major leading retail chains in Sweden. The report aims to determine what expectations customers have regarding customer service in smaller stores in compare to what the store managers and store employees characterizes as great customer service. The report also aims to compare conducted interviews with selected and relevant theories in the field of customer service and customer care. With this we will also be able to see where any differences and similarities between what theory claims should be done in a store to maintain good customer service, in compare to practical application. Presentation of the results from the interviews have been conducted in the form of empiricist where this material is then analyzed and compared with all of the respondents attitude towards customer service in relation to the selected theory. The final section of the report discuss conclusions based on conducted analysis in which the authors own opinions and theories are used to explain the reasons for the respondents opinions and potential differences, but also where the views are consistent. . The result of the report state that customers have different needs and expectations of what according to them is good customer service. We also noted that stores that have been analyzed only follow theories of customer care and service to a certain degree, as they formed their customer service through experience. It cannot be concluded that this is the case for all smaller shops, because the investigation has been conducted on a local level, but we can still draw the conclusion that every customer requirements is different during the personal meeting, but that smaller independent stores with a customer focus have good conditions for store managers and employees to reach and live up to customer expectations. This could be a result of small stores being able to create a personal relationship with the customer, which leads to the store recognizing their customers, learn what they value and what their needs are.

  • 190.
    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.

  • 191.
    Brodén, Emma
    et al.
    University of Skövde, School of Technology and Society.
    Ohlsson, Nathalie
    University of Skövde, School of Technology and Society.
    Kundbemötande: Samspelet mellan butikspersonalens bemötande och kundens förväntningar2011Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Att kundens förväntningar på kundbemötandet uppfylls är viktigt, då det påverkar kundens lojalitet samt ger effekter på butikens lönsamhet. Vi ville därför ta reda på hur butikspersonalens bemötande i just klädkedjebutiker kan påverka kundens tillfredsställelse och lojalitet. Genom att anpassa bemötandet efter vad kunden förväntar sig kan detta uppnås, men för att kunna anpassa bemötandet krävs kunskap om vilka förväntningar kunden har. För att uppnå kundtillfredsställelse och få lojala kunder kan butikerna arbeta efter Zeithamls (2009) kundgapsmodell, som visar kundens förväntningar på bemötandet i förhållande till butikspersonalens uppfattning om hur kunden vill bli bemött. För att ta reda på om butikschefer och kunder har olika uppfattning om bemötandet har vi använt oss av en kvalitativ datainsamlingsmetod, där vi utfört tre personliga intervjuer med butikschefer i klädkedjebutiker i Varberg samt en fokusgrupp med butikernas kunder. I analysen har vi utgått från teorier om kundbemötande och lojalitet. De resultat som vi funnit visar att det finns skillnader mellan butikspersonalens uppfattning om hur kunden vill bli bemött och de förväntningar kunden har på bemötandet. Det visade sig också att kunderna har låga förväntningar på kundbemötandet i klädkedjebutiker och att bemötandet inte anses vara den viktigaste faktorn för att kunna uppnå kundtillfredsställelse. Butikscheferna arbetar inte aktivt med att sprida positiv word-of-mouth, men däremot med att förhindra spridning av negativ word-of-mouth med hjälp av bemötandet. Då en stor mängd informationsspridare är positivt ur ett lönsamhetsperspektiv är det viktigt för butikspersonalen att arbeta med både spridning av positiv word-of-mouth, men också att förhindra spridning av negativ word-ofmouth. Vår främsta rekommendation till butikscheferna är att använda kundgapsmodellen, som kan fungera som ett effektivt verktyg för att uppnå kundtillfredsställelse och lojalitet. Det råder delade meningar om butikens stamkunder eller nya potentiella kunder ska prioriteras, men vi anser att butikspersonalen har möjlighet att skapa fler stamkunder med hjälp av hur de bemöter nya kunder. Butikspersonalens humör påverkar kundens uppfattning. Därför måste butikspersonalen tänka på hur de bemöter kunderna, men samtidigt kan kundens eget humör också påverka hur bemötandet uppfattas.

  • 192.
    Brorström, Björn
    et al.
    Högskolan i Borås.
    Edström, Anders
    Högskolan i Borås.
    Ljungkvist, Torbjörn
    University of Skövde, School of Technology and Society.
    Oudhuis, Margareta
    Högskolan i Borås.
    Uthålligt företagande: Om regionala förutsättningar och förhållningssätt2012 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 193.
    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. 

  • 194.
    Brozovic, Danilo
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Business model based on strong sustainability: Insights from an empirical study2020In: Business Strategy and the Environment, ISSN 0964-4733, E-ISSN 1099-0836, Vol. 29, no 2, p. 763-778Article in journal (Refereed)
    Abstract [en]

    The extant literature on traditional and sustainable business models lacks insights into how strong sustainability-that is, constraining economic and social activities within the limitations of natural resources-can shape business models. Thus, the purpose of this article is to propose a business model framework based on the principles of strong sustainability (SSBM). The proposed framework is developed combining available literature and empirical insights from a qualitative abductive study of 12 permaculture business ventures in Sweden. The results identify nature as the primary stakeholder and recommend strong local anchorage, the creation of diversified income sources, deliberate limitations on economic growth, the infusion of the business model with a systemic and ecosystem perspective, and the design of value flows beyond financial aspects. The discussion reflects on the most important results, provides practical implications and managerial guidelines, and suggests future research in the SSBM.

  • 195.
    Brunold, Julia
    et al.
    Institute for Entrepreneurship, University of Liechtenstein, Vaduz, Principality of Liechtenstein.
    Durst, Susanne
    Institute for Entrepreneurship, University of Liechtenstein, Vaduz, Principality of Liechtenstein.
    Intellectual capital risks and job rotation2012In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 13, no 2, p. 178-195Article in journal (Refereed)
    Abstract [en]

    Purpose - This study aims to shed light on the phenomenon of intellectual capital (IC) risks. More precisely, the perception of such risks in the context of the job rotation process often applied in multinational corporations (MNCs) is to be investigated. Design/methodology/approach - Eleven semi-structured interviews are conducted in an exemplary knowledge-intensive MNC operating in the construction industry. Six interviews among top managers and five interviews among participants in the job rotation process are carried out to gain insights from different perspectives. Findings - The study underlines the influence of time pressure on the perception of the variety of IC-related risks in general and of those related to the job rotation process. As a result, the risks are not tackled even though the managers are aware of some of them. Research limitations/implications - The data were collected in one organization, making inferences about the findings not possible. Future studies should consider multiple organizations. Practical implications - A list of potential IC risks triggered during the job rotation process is presented and suggestions to tackle them are discussed. Furthermore, the findings can contribute to the further development of an overall overview of IC risks. Originality/value - The study provides fresh insights into the relationship between IC risks and job rotation as perceived by different organization members. © Emerald Group Publishing Limited.

  • 196.
    Buryla, Eliza
    University of Skövde, School of Technology and Society.
    Relation between Accounting Choices, Book Values and Stock Prices2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines the relationship between stock prices and accounting figures, primarily the book value of equity and earnings, as well as the market perception of accounting choices implemented by

    companies. Market event studies from late sixties have initiated numerous of researches, and the majority of contemporary results were consistent with strong belief in the market efficiency theory. The

    book value of equity and earnings have been proved to have the highest explanatory power of future stock prices. Other accounting-related issues, like inventory methods or accounting for business combination, were proven to have reliable impact on the stock prices. Moreover, the cash flow implications triggered by the accounting change are not an indispensable condition to influence the stock price level. Although a great body of research has treated the relationship between accounting

    choices and stock prices, a clear-cut mechanism is not well specified. The evidence is inconsistent, and the consequences of accounting change are difficult to measure. However, the accounting figures

    included in financial statements remain the most important measure of the companies’ performance. Due to the economic and technical progress, which considerably modified the structure of companies

    and the environment in which they operate, further studies are advisable in order to maintain the reliability of accounting figures on significant level.

  • 197.
    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.

  • 198.
    Börjesson, Therese
    et al.
    University of Skövde, School of Technology and Society.
    Granstrand, Jennie
    University of Skövde, School of Technology and Society.
    Karlsson, Carolina
    University of Skövde, School of Technology and Society.
    Kundlojalitet: En kvalitativ konsumentstudie2007Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    För en butiks överlevnad har vikten av lojalitet kommit att bli en allt mer central punkt då konkurrensen inom olika branscher ständigt ökar. Då det finns en strävan för företag att behålla sina nuvarande kunder kan företaget, genom att skapa kundlojalitet, bidra till en högre lönsamhet. Det finns olika tillvägagångssätt för ett företag att använda sig utav för att uppnå lojalitet bland konsumenter, frågan är dock vad och vilka metoder som kan tänkas bidra till lojalitet. Beroende på vilken sorts produkt konsumenten söker ser de olika stegen i köpprocessen annorlunda ut då vikten av de olika stegen baseras på konsumenters engagemang kring en produkt. Utifrån denna bakgrund anser i det vara intressant att se om det finns några bidragande faktorer till skapandet av kundlojalitet gentemot en butik. Vi ställer oss därför frågan; Påverkar faktorerna i konkurrensmedelsmixen konsumenter till lojalitet gentemot en butik, och i sådana fall vilka faktorer? Är det någon skillnad mellan vilka faktorer som påverkar konsumenten till ökad lojalitet gentemot en butik när det gäller hög- respektive lågengagemangsprodukter? Vår frågeställning leder till syftet som lyder; Vi avser att beskriva vilken roll olika faktorer i konkurrensmedelsmixen har för skapandet av kundlojalitet. Denna beskrivning kommer att göras för hög- respektive lågengagemangsprodukter. För att besvara uppsatsens syfte har vi valt att använda oss utav kvalitativa intervjuer ur ett konsumentperspektiv genom en fokusgruppsintervju och individuella intervjuer. För att uppnå ett internt giltigt resultat valde vi att, bland de utvalda respondenterna, sätta samman gruppen utifrån olika demografiska egenskaper. Kontentan av denna studie är att det finns faktorer i konkurrensmedelsmixen som bidrar till lojalitet gentemot en butik. Dock visade resultatet av vår studie att faktorerna skiljer sig beroende på graden av engagemang bakom köpet.

  • 199.
    Carlehed, Sara
    et al.
    University of Skövde, School of Technology and Society.
    Haumann, Sandra
    University of Skövde, School of Technology and Society.
    Bemanningsföretag i detaljhanden: en flexibel lösning?2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 200.
    Carlehed, Sara
    et al.
    University of Skövde, School of Technology and Society.
    Haumann, Sandra
    University of Skövde, School of Technology and Society.
    Bemanningsföretag inom detaljhandeln - en flexibel lösning?2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
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