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  • 201.
    Carlsson, Jessica
    University of Skövde, School of Technology and Society.
    Mellanchefens arbetsmotivation: En kvalitativ studie kring arbetsmotivation utifrån mellanchefens perspektiv2013Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Every day thousands of middle-level managers work in our Swedish grocery stores with the goal to reach set department targets through optimal control. At the same time as the staff require their work to be satisfied, and at the same time the customers must be in focus and attention to. This reality places high demands on the shop to have middle-level managers who experience work as motivating, as motivated individuals tend to perform better than non-motivated individuals. This qualitative study addresses the motivation among middle-level managers in Swedish grocery stores and intends to investigate factors that may contribute to the motivation of these managers. This study shows that factors such as responsibility, development, challenging tasks, feedback and the relationship to other colleagues are a potential key elements of the respondents´ perceived motivation at work. The results of this study cannot be generalized, but can nevertheless be seen as an important and relevant contribution in the store manager´s efforts to devise incentives and incentive instruments for middle-level managers in grocery stores.

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    Mellanchefens arbetsmotivation - En kvalitativ studie kring arbetsmotivation utifrån mellanchefens perspektiv
  • 202.
    Carlsson, Lenita
    et al.
    University of Skövde, School of Technology and Society.
    Dovrén, Ulrica
    University of Skövde, School of Technology and Society.
    Atmosfär och tillgänglighet: är det viktigt för en handelsplats?2008Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Shopping har idag blivit ett fritidsnöje bland konsumenterna och när konsumenterna går till olika shoppingcentrum är det lika viktigt med en bra upplevelse som med själva handlandet. Det läggs ned mycket tid på att få rätt butiksmix i stadskärnan och externa köpcentrum. Under de senaste årtionden har externa köpcentrum vuxit fram och blivit en konkurrens för stadskärnan. Det är därför viktigt att stärka upplevelsen för konsumenten och locka dem till sig. Viktigt är att känna till kundernas behov och önskemål för att lyckas överleva och konkurrera mot de olika köpcentrumen.

    Uppsatsen har som mål att ta reda på vad det är konsumenten vill uppleva vid shoppingen, och inte själva handlandet i sig. Vi vill få fram faktorer som kan beskriva hur en handelsplats blir attraktiv med avseende på atmosfär och tillgänglighet. Med andra ord hur ser konsumenten på atmosfären och tillgängligheten runt själva stadskärnan och det externa köpcentrumet. Valet föll på en kvalitativ undersökning som går på djupet, den undersökningsmetod som var bäst lämpad för ändamålet blev fokusgrupper. Med fokusgrupper ges uttömmande svar då det diskuteras både fördelar och nackdelar med olika centrum. Grupperna delade vi in i ungdomar, barnfamiljer och parförhållanden utan barn, grupperingarna gjorde vi med tanke på att de troligen har olika värderingar beroende på vilket stadie de är i livet.

    Det som kan utläsa av undersökningen är att atmosfär har en stor betydelse för både stadskärnan och externt köpcentra speciellt när konsumenterna vill kombinera handlandet och umgänget med vänner och familj. De viktigaste faktorerna som har kommit fram är att torget spelar en stor betydelse och de efterfrågar fler aktiviteter och gröna oaser med bänkar där man kan sitta i lugn och ro och koppla av. Det visade sig ha stor betydelse var någonstans i livet konsumenten befinner sig. De som lever utan barn tänker mer på det kvalitativa och njutningsperspektivet. Medan de som har barn tänker mer på att det ska vara enkelt att handla när barnen är med. Ungdomarnas syn var att ha någonstans att ”hänga på”. Tillgänglighet däremot är något som tas för givet och gav inte så stora diskussioner. Det som gavs mest uppmärksamhet var Öppettider, Utbud av butiker samt Restauranger, Caféer och toaletter. En bra kommentar som vi fick av en respondent var:

    ”I externa köpcentrum går jag om jag vill ha effektiv shopping och till en stadskärna går jag om jag vill ha ett socialt umgänge”

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    FULLTEXT01
  • 203.
    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.

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  • 204.
    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

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  • 205.
    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.

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  • 206.
    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.

  • 207.
    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.

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  • 208.
    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.

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  • 209.
    Claesson, Rebecka
    et al.
    University of Skövde, School of Technology and Society.
    Madsen, Granath, Maria
    University of Skövde, School of Technology and Society.
    Rambäck, Angelica
    University of Skövde, School of Technology and Society.
    Manligt och kvinnligt ledarskap med inriktning mot konflikhantering2011Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Konflikter är vanligt förekommande på arbetsplatser. De kan lätt få negativa konsekvenser som sämre kvalité på arbetet och medarbetare som sjukskriver sig. Därför är det viktigt att ledaren klarar av att hantera dessa på ett bra sätt. Kan de lösa konflikten på ett bra sätt kan de också få ut positiva saker av den.

    Kvinnor och män anses arbeta olika som ledare och många anser att män leder bättre än kvinnor. Därför är det intressant att se hur könen leder sina medarbetare och ifall de hanterar konflikter på liknade sätt eller om det skiljer sig.

    Syftet med uppsatsen är att undersöka hur kvinnliga och manliga butikschefer uppfattar sin egen och det motsatta könets roll som ledare och hur väl det stämmer överrens med teorin med avseende på konflikthantering, även se till likheter och skillnader mellan könens ledarskap. Detta har gjorts genom kvalitativa intervjuer med tre butikschefer av vardera kön.

    Intervjuerna har visat att butikscheferna både manliga och kvinnliga utövar ledarskap som överensstämmer med teorin om ett gott ledarskap. Genom undersökningen har det även visat sig att kvinnliga ledare kan utöva ett teoretiskt manligt ledarskap samtidigt som manliga ledare i praktiken kan ses som kvinnliga ledare enligt teorin. Ytterligare har framkommit att varken de manliga eller kvinnliga respondenterna använder sig av någon form av konflikthanteringsprogram, trots alla olika metoder som finns att använda sig av inom den teoretiska världen. Däremot skildras det i rapporten en rad ageringar som används av de båda könen i deras konflikthantering.

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    Manligt och kvinnligt ledarskap med inriktning mot konflikthanetering
  • 210.
    Colhon, Eliza
    et al.
    University of Skövde, School of Technology and Society.
    Hedlund, Caroline
    University of Skövde, School of Technology and Society.
    Varumärkens påverkan av konkurrensmedel: hur påverkar valet av konkurrensmedel butikens arbete med att förstärka varumärket?2008Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Varumärken spelar en allt mer betydande roll för konsumenter i dagens läge, vilket gör att företag måste använda sig av olika konkurrensmedel för att på bästa sätt hålla kvar en stark position på marknaden. Det har blivit allt svårare att överleva på marknaden utan ett starkt varumärke, då konkurrenssituationen är hårdare. För att företag skall kunna differentiera sig från sina konkurrenter samt ge produkterna mervärden ska de på bästa sätt försöka stärka sitt varumärke kontinuerligt. Detta kan de olika företagen göra genom branding, det vill säga genom att skapa, upprätthålla, skydda samt förstärka varumärket. Ett starkt varumärke skall kunna kommunicera till konsumenterna om vilket kvalitetsnivå företaget erbjuder. För att företagen skall kunna bibehålla en stark position på marknaden krävs det att de lägger stor vikt vid att förstärka varumärkesidentiteten. I denna uppsats utgår vi ifrån Philip Kotler´s 4: P samt Mikael Hernants Sexhörning. Dessa två teorier tillämpar olika konkurrensmedel som företag kan använda sig utav vid utformningen av olika konkurrensstrategier.

    Vi har valt att undersöka hur företag påverkas av valda konkurrensmedel när de arbetar med att förstärka varumärket. De butiker vi har valt att studera är Indiska, Smultronsstället samt Grand Parfymeri. Detta val gjordes för att vi ville beskriva hur olika butiker med en befintligt stark position på marknaden samt hur butiker med olika mycket resurser hanterar arbetet med varumärket. Vi valde även att undersöka hur utvalda konsumenter influeras av företags varumärken. Vid genomförandet av vår kvalitativa undersökning utgick vi ifrån öppna individuella intervjuer med butikscheferna för att få insyn i hur de arbetar med att förstärka butikernas varumärke samt ett fokusgruppsintervju med de utvalda konsumenterna.

    Det som tydligt går att utläsa av våra slutsatser är att varumärken har blivit ett allt mer betydelsefullt konkurrensmedel men att företagen fortfarande underskattar värdet av att inneha en stark position på marknaden. Därför lägger de inte mer än nödvändiga resurser på att utveckla och förstärka sina varumärken trots att de är medvetna om att betydelsen av starka varumärken har ökat genom den mer konkurrensutsatta marknaden. Hur företagens varumärken förmedlas i kombination med hur de valt att konkurrera har även stor betydelse för hur konsumenterna upplever företagen som helhet. Detta konstaterande gör det tydligt att varumärket bör vara ett centralt objekt i varje marknadsföringsåtgärd samt att bli förmedlat på ett entydigt sätt oavsett genom vilken konkurrensmedelsmix ett företag än väljer att använda sig av.

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  • 211.
    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. 

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  • 212.
    Comé, Henning
    et al.
    University of Skövde, School of Technology and Society.
    Fribergh, Melissa
    University of Skövde, School of Technology and Society.
    Marknads Analys: Marketing Research2011Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
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    Marknads Analys
  • 213.
    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)
  • 214.
    Cregård, Anna
    et al.
    Högskolan i Halmstad.
    Eriksson, Nomie
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Chefskap i professionella organisationer: läkare som chefer2018In: 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. 71-82Chapter in book (Other academic)
    Abstract [sv]

    Komplexa organisationer är vanligen svåra att styra – och det gäller särskilt organisationer med starkt professionaliserade aktörer. Det beror på flera faktorer: att det är svårt att överblicka handlingars konsekvenser i sådana organisationer, att det inte är självklart att styrimpulser efterföljs eller att verksamhetens viktigaste procedurer ens går att följa upp. Dessutom kan det som sker på en hierarkisk nivå sakna koppling till det som händer på en annan – och det gäller särskilt for kärnverksamhet i relation till ledning.

  • 215.
    Cregård, Anna
    et al.
    Förvaltningshögskolan, Göteborgs universitet.
    Eriksson, Nomie
    University of Skövde, School of Technology and Society.
    Medicinare som managers2011In: School of Business - NFF 2011 August 20-24, 2011Conference paper (Refereed)
    Abstract [sv]

    Sjukvårdspersonalen har ett stort inflytande på sitt arbete. I en tid när NPM fått en stark inverkan på offentliga organisationer förskjuts det som tidigare varit den offentliga sektorns kännetecken som: demokrati, öppenhet, yttrandefrihet, samverkan, helhetssyn och rättssäkerhet, till mer ekonomistiska och managementlika sådana, som produktivitet, kostnadseffektivitet, kundorientering, resultatkrav och avtal.

    Syftet i denna artikel är att kritiskt diskutera tillsättningen av medicinare på traditionella managementtjänster i hälso- och sjukvården och vad det kan medföra. Dessa tillsättningar motiveras vanligen av förbättrad effektivitet, men också av kvalitet och säkerhet för verksamheten. Skälen är svåra att argumentera emot, och därför har de fått stark genomslagskraft. Vi vill just peka på riskerna, som ofta negligeras och förespråkarna har en slagkraftig retorik. Positiva effekter saknas inte men de måste vägas mot de negativa effekterna.

    Metoden är intervjuer med 15 sjuksköterskor och läkare som har chefsuppdrag. Därtill har vi 5 fokusgrupper som består av verksamhetsansvariga sjuksköterskor och läkare under managementutbildning.

    Resultaten visar på att det främst är fyra risker förknippat med tillsättning av medicinare på traditionella managementtjänster: läkarens professionella kompetens minskar, förtroendet för läkaren som medicinsk kunnig minskar, liksom för organisationen och vården i stort. Därtill trängs viktiga värden inom servicedomänen undan till förmån för administrativa värden.

  • 216.
    Cregård, Anna
    et al.
    Förvaltningshögskolan Göteborgs universitet, School of Public Administration, University of Gothenburg, Göteborg, Sweden.
    Eriksson, Nomie
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Perceptions of trust in physician-managers2015In: Leadership in Health Services, ISSN 1751-1879, E-ISSN 1751-1887, Vol. 28, no 4, p. 281-297Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore the dual role of physician-managers through an examination of perceptions of trust and distrust in physician-managers. The healthcare sector needs physicians to lead. Physicians in part-time managerial positions who continue their medical practice are called part-time physician-managers. This paper explores this dual role through an examination of perceptions of trust and distrust in physician-managers. Design/methodology/approach – The study takes a qualitative research approach in which interviews and focus group discussions with physician-managers and nurse-managers provide the empirical data. An analytical model, with the three elements of ability, benevolence and integrity, was used in the analysis of trust and distrust in physician-managers. Findings – The respondents (physician-managers and nurse-managers) perceived both an increase and a decrease in physicians’ trust in the physician-managers. Because elements of distrust were more numerous and more severe than elements of trust, the physician-managers received negative perceptions of their role. Research limitations/implications – This paper’s findings are based on perceptions of perceptions. The physicians were not interviewed on their trust and distrust of physician-managers. Practical implications – The healthcare sector must pay attention to the diverse expectations of the physician-manager role that is based on both managerial and medical logics. Hospital management should provide proper support to physician-managers in their dual role to ensure their willingness to continue to assume managerial responsibilities. Originality/value – The paper takes an original approach in its research into the dual role of physician-managers who work under two conflicting logics: the medical logic and the managerial logic. The focus on perceived trust and distrust in physician-managers is a new perspective on this complicated role.

  • 217.
    Cunow, Rebecka
    et al.
    University of Skövde, School of Business.
    Gustavsson, Erica
    University of Skövde, School of Business.
    En studie i hur kommuner arbetar med personalomsättning, sjukfrånvaro & jämställdhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Här presenteras en kort sammanfattning gällande rapportens innehåll.

    Bakgrund

    I kommunernas årsredovisning finns det ett kapitel om personalredovisning där olika nyckeltal presenteras. I denna rapport studeras hur kommuner valt att arbeta med tre utvalda personalnyckeltal. De utvalda nyckeltalen har en påverkan på effektiviteten och kostnaderna inom organisationen. Organisationer har möjlighet att påverka nyckeltal men hur organisationer väljer att arbeta med dem kan variera.

    Syfte

    Syftet med denna studie är dels att studera hur kommunerna i Skaraborg har valt att redovisa utvalda nyckeltal i sin årsredovisning. De nyckeltal som kommer undersökas är personalomsättning, sjukfrånvaro och jämställdhet. Vidare är syftet att undersöka hur kommuner arbetar med dessa nyckeltal.

    Frågeställning

    Hur arbetar kommuner i Skaraborg med personalomsättning, sjukfrånvaro och jämställdhet samt hur redovisar dem detta?

    Metod 

    Denna studie har genomförts genom en dokumentstudie samt kvalitativa och semistrukturerade intervjuer. Empirin samlades in utifrån åtta kommuners årsredovisningar och intervju hölls med respektive kommuns personalchef. Undersökningen begränsades till att omfatta tre personalnyckeltal: personalomsättning, sjukfrånvaro och jämställdhet.

    Slutsats

    Kommunerna arbetar aktivt med att sänka sjukfrånvaron och den externa personalomsättningen. Sjukfrånvaro är lagstadgat att det skall redovisas, vilket följs av samtliga kommuner. Redovisningen av personalomsättning är inget som prioriteras på grund av att det påverkas av många olika variabler och kan ge missvisande information. Jämställdhet var inget som kommunerna prioriterade och inte många aktiva åtgärder fanns för att få det mer jämt mellan andelen kvinnor och män. Men alla kommuner har valt att redovisa fördelningen mellan könen.

  • 218.
    Cäker, Mikael
    University of Skövde, School of Technology and Society.
    Coordination in interorganizational relations: perspective of dominated suppliers2004In: Sixth International Management Control Systems Research Conference, Edinburgh, Scotland, 2004Conference paper (Refereed)
  • 219.
    Cäker, Mikael
    University of Skövde, School of Technology and Society.
    Customer influence on management accounting change2007In: European Accounting Association Annual Congress. Portugal: Lissabon, 2007Conference paper (Refereed)
  • 220.
    Cäker, Mikael
    University of Skövde, School of Technology and Society.
    Management Accounting as Constructing and Opposing Customer Focus: Three case studies on management accounting and customer relations2005Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. The purpose is to understand the interaction between management accounting and customer focus on operative levels in industrial organizations, where focus on customer has a central place. The results are also discussed with respect to its possible importance in the development of managing processes of organizations. The thesis is based on three cases, which have been studied with mainly a qualitative approach.

    In the licentiate thesis, traditional accounting models, originally developed to provide information for analyzing products, are revisited under the assumption that customers and products are equally interesting to analyze. The three articles explore the role of management accounting in interpreting customers and the interface to customers. In the first article, strong customer accountability is found to override the intentions from managers, as communicated through the accounting system. Arguments of how management accounting can be perceived as inaccurate then have a central place in motivating how customers are prioritized in a way not favored by managers. Furthermore, in the second article, customers are experienced as both catalysts and frustrators to change processes and changes in management accounting are found in co-development with the different customer relations and how different customers prefer to communicate. The third article explores how coordination mechanisms operate in relation to each other in coordination of customer-supplier relationships. A strong market mechanism creates space for bureaucratic control and use of management accounting. However, the use of bureaucratic control in turn relies on social coordination between actors in order to function.

    These four parts are revisited and related to each other in a synthesizing part of the thesis. The relation between management accounting and customer focus is approached in two ways. Management accounting may construct customer focus, making it impossible to distinguish between the two. However, another interpretation of the relation is management accounting and customer focus as opposing logics, where management accounting represents hierarchical influence, homogeneous control processes and cost efficient operations, and customer focus represents customer influence; control processes adapted to the customer and customized operations.

  • 221.
    Dahlin, Karin
    et al.
    University of Skövde, School of Technology and Society.
    Robinson, Emelie
    University of Skövde, School of Technology and Society.
    Att synas i mängden på en fackmässa: hur ska företag marknadsföringsmässigt agera för att inspirera och attrahera sin specifika målgrupp, före och under en blomster- och inredningsmässa?2008Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Förr i tiden fanns det marknadsplatser där människor utbytte varor så som mat och kläder - dagens marknadsplatser kallas idag mässor och fyller en viktig funktion i att utveckla det globala samhället. Mässor är idag en viktig del i företags- och konsumenters utveckling. Det är viktigt att företag vet hur de på bästa sätt ska agera före, under och efter mässan för att lyckas så bra som möjligt. Vi har använt oss utav en teoretisk modell vid namn Trade Fair Intelligence, för att få med alla delar som berör ett mässdeltagande.

    Uppsatsens undersökning bygger på att vi har utfört en dold observation på en verklig blomster- och inredningsmässa, för att se hur kunder och personal beter sig under en mässa. Vilka problem som kan uppstå och vilka metoder som är bäst för att lösa dem. Vi har även genomfört en enkätundersökning där mässbesökare själva har fått svara på vilka delar i deras mässbesök som de tycker har haft störst betydelse.

    Syftet med uppsatsen är att få reda på hur företag ska marknadsföra sig för att synas i mängden och fånga sina potentiella kunders uppmärksamhet? Vi vill också få reda på hur viktigt det är med inbjudan, monterns layout, monteraktivitet och monteragerandet för att få nya kunder. Vi har valt att använda oss utav en blandning av kvalitativ och kvantitativ undersökning, detta för att vara säkra på att vi skulle få med oss alla bitar och få en tillräcklig bredd på undersökningen.

    De slutsatser vi drar genom att analysera resultatet är att alla delar i Trade Fair Intelligence spelar lika stor roll för mässdeltagandets betydelse. Det är viktigt för företaget att lägga lika stort fokus på alla delar och inte tappa någon del på vägen, för om alla delar hänger ihop och fungerar lika bra kommer företaget nå fler kunder och få en nöjdare och stabilare kundkrets.

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    FULLTEXT01
  • 222.
    Dal, Johannes
    et al.
    University of Skövde, School of Business.
    Sassanian, Shahab
    University of Skövde, School of Business.
    Ansvarsfullt företagande och investeringar: En studie om tillverkande företag och investerares inställning till ansvarsfullt företagande och investeringar2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainable development has become more important because the world has realized that changes are needed to protect the environment. It is essential that companies increasingly engage in long-term thinking and take responsibility for the environment. The aim of this study is to determine the approach manufacturing companies and investors have toward sustainability and sustainable investments. The theoretical frame of reference describes approaches within sustainable investments and various instruments within CSR. The study then introduces two theories: the legitimacy theory and the stakeholder theory. These theories can strengthen the CSR approaches in sustainable investments. The study consists of a qualitative research approach since the focus of the study is approaches within sustainability. Furthermore, interviews were conducted with seven different companies to gain views from companies active in different industries. In the empirical study, all seven interviewed companies are introduced and all the collected data is presented. To clarify the empirical study, each company is given its own section to highlight their approaches. The empirical study then presents the similarities and differences between manufacturing companies and investors regarding the research question. After the theory and the data were analyzed, the study concludes that companies relate to sustainability to meet stakeholder expectations. The manufacturing companies and investors work within sustainably as CSR has become an increasingly important area in the business world. A company must consider what the market and stakeholders demand in a sustainable market.

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    fulltext
  • 223.
    Davidsson, Ida
    et al.
    University of Skövde, School of Business.
    Nilsson Gårdemark, Nikolas
    University of Skövde, School of Business.
    Digitala bildskärmar i butik: Hur interagerar konsumenten med bildskärmar i butik i köpprocessens informationssökande skede?2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As the digital revolution and its speed is increasing, it’s relevant that retail stores understand consumer interaction with digital displays and how these displays convey information that ultimately can attract consumers. It’s also relevant for the retail stores and their employees to get an understanding of the buying process as we believe that it goes hand in hand with the interaction of signage through digital displays. In this paper it is presented whether consumer interact with digital displays occur and how the consumer embrace the information that flows in this media. The buying process and its steps are also presented and where an advanced study in the step information search was made with a connection to consumer interaction with digital displays. Using qualitative studieswhere interviews have been a central part, the research question presented will also be answered in connection with the purpose of the essay.How does the consumer buying process go and how is the consumer influenced in an information seeking stage during interaction with digital displays in retail stores?This paper identified a clear link to a consumer's interaction to the digital displays in stores and where a consumer's buying process was very important for that interaction. This paper also found that when an information seeking stage was used digital displays were only used in the last resort and instead there were personal contacts that were something that was highly valued by the respondents. It has in this paper been taken consideration of the buying process and it’s criticized of the model as it is changeable depending on a consumer's buying situation. The main factors why the buying process and all its steps would be examined were when impulse or buying by habit occurred.

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    fulltext
  • 224.
    Davidsson, Julia
    et al.
    University of Skövde, School of Business.
    Remmerth, Olivia
    University of Skövde, School of Business.
    Förhållanden mellan privat användning av ICT på arbetet, work-­life balance och produktivitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The use of ICT (Information and communication technology) has been increasing the last couple of years, and a huge part of today's communication is digital, either for private use or related to work. This type of use has made the borders between work and non-work/spare time less visible (Cöster & Westelius, 2016). The use related to work can affect the spare time to a large extent, which in turn can cause stress overload (Gulliksen et. al., 2015). Private use of ICT can have effects on work as well, and some claim that it can reduce workplace productivity (Steen, 2014; Ehrlin & Wengberg, 2014). There are however studies showing that private use of ICT at work can have a positive impact on WLB (work-life-balance) (Sayah, 2013) and productivity (Nduhura & Prieler, 2017). On the other hand, no study has attempted to connect all three parts (ICT, WLB and productivity), to understand the interplay between them. The issue with this gap of knowledge is the uncertainty of how eventual measures against private ICT-use, aiming to improve productivity, affects WLB and vice versa, possibly leading to negative impact. Therefore, this study intents to investigate the interplay between private use of ICT, WLB and productivity, and the relations between them. To answer the issue a qualitative method was used consisting of twelve interviews with employees working in the public sector.

    This study shows that private use of ICT could create a greater security and flexibility, as the employees are able to handle personal matters and relations during workhours, leading to improved WLB. There are however several variables influencing the outcome, such as personal preferences, career and persons in the surroundings. When it came to effects on productivity, both positive and negative effects were found. ICT-use being time consuming and stealing focus from work were mentioned as negative effects on productivity. Positive effects were more similar to the impact ICT-use has on WLB, such as employees feeling more secure due to being easier to reach, which in turn improves productivity. The conclusion drawn from this was that improved productivity, as a consequence of private use of ICT during workhours, is indirectly an effect of improved WLB. This effect could vary depending on family situation. Employees with younger children experienced greater positive effects on productivity, compared to employees with no children, or with older children.

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    fulltext
  • 225.
    Davidsson, Therese
    et al.
    University of Skövde, School of Technology and Society.
    Ryberg, Karolin
    University of Skövde, School of Technology and Society.
    Hur kan den interna kontrollen kostnadsberäknas?: En fallstudie hos GÖSAB Sotnings AB2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Intern kontroll är ett stort ledningsverktyg som kommit i diskussion den senaste tiden. Verktyget syftar till att strukturera upp och kvalitetssäkra verksamheten och kräver stort engagemang och kunskap. Men vad kostar det att använda sig av det? Syftet med denna uppsats är att utifrån COSO-modellens kontrollkomponenter skapa en modell för kostnadsberäkning av intern kontroll för mindre tjänsteföretag. Uppsatsen baseras på en fallstudie gjord på ett mindre tjänsteföretag samt sammanställning av intervjuer med fyra utvalda mindre tjänsteföretag, vilket sedan kopplas samman med teori om intern kontroll, COSO-modellen och tidigare forskning om kostnadsanalys.

    Efter genomförd studie framgår det att den största kostnadsposten för intern kontroll är tid och innefattar många aktiviteter utförda av många medarbetare i ett företag. Dessa aktiviteter överlappar många gånger med varandra och integrerar ofta med de ordinarie arbetsuppgifterna, vilket kan försvåra uppdelningen av den interna kontrollens kostnadsbärare.

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    Fulltext
  • 226.
    De La Barra, Anders
    et al.
    University of Skövde, School of Business.
    Zekkari, Joseph
    University of Skövde, School of Business.
    Miljöredovisning: En studie kring varför börsnoterade företag som associeras med en betydande miljöpåverkan väljer att redovisa på ett visst sätt2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background:                   

    The environmental reports are a way for companies to describe their environmental efforts. The environmental reports have become increasingly important for the companies, as the environmental issues have become a priority issue to the general population. Companies now have to show that they can take an environmental and social responsibility in order to build credibility and trust of the society.

     Purpose:                           

    In order to give the reader a picture of how and why environmental reports looks like they do and what companies associated with a negative impact on the environment, chooses to focus on in their environmental reports.

     Method:                            

    A qualitative study based on the legitimacy theory and the institutional theory is conducted in this thesis. A review and examination of literature, scientific articles, environmental reports and engaging interviews with people who have qualified skills in the subject was made.

     Conclusion:                      

    This study demonstrates the importance of the environmental reports for the companies associated with significant environmental impacts. It highlights the importance of being transparent and demonstrates to stakeholders and the public the importance of taking environmental issues seriously. The study also shows how external factors like expectations and institutional pressures affects the general design of the environmental reports. The study also shows what companies are focusing on in their environmental reports such as; energy efficiency, emission reduction, environmental costs and the establishment of environmental goals and strategies. 

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    Miljöredovisning: En studie kring varför svenska börsnoterade företag som associeras med en betydande miljöpåverkan väljer att miljöredovisa på ett visst sätt
  • 227.
    Demircan, Natalin
    et al.
    University of Skövde, School of Technology and Society.
    Milton, Marielle
    University of Skövde, School of Technology and Society.
    Chefers förståelse kring medarbetarskap och sin ledarstil2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Studiens syfte är att undersöka chefers förståelse kring medarbetarskapet och deras ledarstil vid implementering av en aktivitet som ska främja medarbetarskapet. Teorier som används i studien speglar hur ett välfungerande medarbetarskap ser ut genom hur individer påverkar varandra, samt ledarskapsteori. Undersökningen är kvalitativt inriktad med semistrukturerade intervjuer. Det empiriska materialet är baserat på fyra intervjuer med chefer som arbetar inom den offentliga sektorn. Utifrån den teoretiska referensramen har vi analyserat vårt material från intervjuerna.

    Studien konstaterar att chefers förståelse för medarbetarskapet är att diskussioner om medarbetarskapet främjar implementeringen och utvecklingen av medarbetarna. Diskussionerna bidrar till att medarbetarna får vara med i påverkansprocessen som strävar mot ett beslut, och därmed motiveras medarbetarna till att ta ansvar. Diskussionerna frambringar respekt och ett förtroende mellan chef och medarbetare, som anses vara viktiga aspekter för att ett medarbetarskap ska fungera väl. Cheferna anser att en utvecklingsplan för varje enskild medarbetare är nödvändig som visar medarbetarens drivkrafter och den enskildes motivation. Detta bidrar till utvecklandet av att varje enskild medarbetare känner en arbetsglädje och utvecklingsprocess som främjar medarbetarskapet.

    Chefernas uppfattning kring aktiviteten “medarbetaridén” är att den ska främja medarbetarskapet genom att bidra med förändringar hos medarbetarna som i sin tur ska leda till ett gemensamt förhållningssätt. Cheferna beskriver även att medarbetaridén ska få medarbetarna att känna en enhetlighet och gemenskap i Skövde kommun.

    Cheferna utövar ett situationsanpassat ledarskap för att säkerhetsställa att varje enskild medarbetare får efterfrågat stöd av sin chef, för att bästa möjliga utveckling ska ske för medarbetaren.

    Avslutningsvis konstaterar vi att cheferna anser att kommunikation med sina medarbetare är ett oerhört betydelsefullt verktyg för att kunna bedriva ett väl fungerande medarbetarskap. Kommunikation mellan chef och medarbetare bidrar till att de får en förståelse och ett förtroende för varandra, gemensamt förhållningsätt och ett delat ansvar.

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    examensarbete
  • 228.
    Deraz, Hossam A.
    et al.
    Halmstad University.
    Awuah, Gabriel B.
    Halmstad University.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Effect of Culture on the Consumers’ Assessment of Advertisements on Social Networking Sites; Cross-cultural analysis2015Conference paper (Refereed)
    Abstract [en]

    Do consumers of the same brand from different culture have the same perceptions while assessing the advertisements on Social Networking Sites’ (SNSAs)? To answer this question, the data for this study were collected from brand communities’ consumers (BCCs) on SNSs. 278 respondents from three different cultural backgrounds (Egyptians, Dutch and British) answered the questionnaires. Five main variables to collect the consumers’ assessment of SNSAs were tested (information value, entertainment value, credibility value, interactivity value, and irritation value). Based on the empirical findings, the three groups perceived five of the six variables with significant difference F ratios. Consequently, their perception of the entertainment value of SNSAs has no significant differences between the three groups. Based on the cross-cultural theory, the findings of this study have some agreements and some contradictions, especially the influences of power distance and uncertainly avoidance. Moreover, the researchers used the One-way analysis of variance (ANOVA) with Post Hoc tests to compare between the assessments of the three groups.

  • 229.
    Deraz, Hossam
    et al.
    School of Business and Engineering, Halmstad University, Sweden.
    Baffour Awuah, Gabriel
    School of Business and Engineering, Halmstad University, Sweden.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Assessing the Value of Social Network Sites' Advertisements2015In: Proceedings of the Third International Conference on E-Technologies and Business on the Web, Paris, France 2015, 2015, p. 89-101Conference paper (Refereed)
  • 230.
    Deraz, Hossam
    et al.
    School of Business and Engineering, Halmstad University, Sweden.
    Baffour Awuah, Gabriel
    School of Business and Engineering, Halmstad University, Sweden.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Factors Predicting Consumers' Assessment of Advertisments on Social Networking Sites2015In: International Journal of Digital Information and Wireless Communications (IJDIWC), ISSN 2225-658X, E-ISSN 2225-658X, Vol. 5, no 2, p. 111-123Article in journal (Refereed)
    Abstract [en]

    Marketers act on social networking sites (SNSs) in order to be more efficient in merchandising their products and/or services. Even so, the scope of the published studies regarding the assessment of advertisements on social networking sites (SNAs) is limited. Consequently, the present study aimed to consider credibility and interactivity, in addition to information, entertainment and irritation values, as main factors for consumers’ assessment of SNAs, as perceived by SNSs’ users.An analysis of empirical data helped to identify four main factors for assessing SNAs. These were: information value, entertainment value, credibility value and interactivity value. Irritation value was the only factor that had no significant effect on the assessment of SNAs. Furthermore, based on the beta coefficients, the information and entertainment values of SNAs, in conjunction with credibility and interactivity values, had different outcomes from previous studies. Consequently, the interactivity value was the strongest among the four predictors for assessing SNAs.

  • 231.
    Djana, Lamija
    et al.
    University of Skövde, School of Business.
    Cehic, Nermina
    University of Skövde, School of Business.
    Immateriella tillgångar: Om problematiken i kreditbedömningsprocessen2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: Today's businesses consist increasingly of intangible assets because the society we live in has become increasingly high-tech and knowledge-intensive. When small businesses are looking to expand, they usually turn to banks to apply for loans. However, there is a great criticism of how banks handle loans to small businesses. Overall, it is very difficult for small businesses to get credits granted by banks, especially for those small businesses that have a high percentage of intangible assets. Some researchers also believe that there are differences in how intangible assets are assessed on credit decisions. We therefore wish to examine: How do banks assess intangible assets on credit rating of small business? How lenders view differs on intangibles?

    Purpose: The aim of this study is to examine how banks assess intangible assets in the credit assessment of SMEs and whether there are any differences in lenders' assessment. An additional purpose of the study is to contribute to an increased understanding of the importance of intangible assets when banks make credit decisions. The study's purpose is not to generalize and draw conclusions about how all banks assesses intangible assets on a credit assessment process.

    Method: The essay is written from a qualitative approach because the goal of our study is to contribute to an increased understanding of the importance of intangible assets when banks make credit decisions but also to illustrate how the uncertainty of intangibles is treated from the banks' situation. The lenders ' personal opinions are of great importance in our study, therefore, we have also chosen to use a qualitative approach as it helps to highlight the respondents' personal opinions and reflections which are necessary to get a deeper understanding.

    Conclusion: Our study shows that creditors assess intangible assets similarly. There were no significant differences in the actual assessment of the intangible assets. However lenders view of intangible assets differs. Although all respondents assessed the assets in basically the same way, we can see that there are differences. Overall it is very difficult for small companies with a high proportion of intangible assets to be granted credits but that we have arrived to the conclusion that there are indeed factors that can affect a credit decision and therefore make it easier for these companies to be granted credits.

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    Immateriella tillgångar - Om problematiken i kreditbedömningsprocessen
  • 232.
    Djavadpour, Maral
    et al.
    University of Skövde, School of Business.
    Larsson, Jenny
    University of Skövde, School of Business.
    Revisionsberättelsen: Hur kommer revisorns tillämpning av ISA 701 påverka revisionens förväntningsgap?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Finanskriser, företagskonkurser och olika skandaler runt om i världen har resulterat i att revisorns tillförlitlighet har ifrågasatts och förtroendet för revisionsbranschen har skadats. Det bristande förtroendet tyder på att det finns skillnader mellan användarna av den finansiella rapporten och revisorernas förväntningar gällande revisionens utfall och har utmynnat i ett förväntningsgap. Revisorns uttalanden i revisionsberättelsen har utstått mycket kritik genom åren då den inte tillför ett informationsvärde för användarna. Revisionens förväntningsgap är ett fenomen som studerats över tid och nationella gränser men trots utveckling av lagstiftning fortfarande är bestående. IAASB har utgett ett utkast av en ny revisionsstandard, ISA 701, som ska bidra till en mer individualiserad revisionsberättelse i syfte att minska förväntningsgapet. De nya förändringarna kommer innebära att revisorn ska förse användarna med mer väsentlig information om vad revisorn funnit under granskningen i revisionsberättelsen.  

     

    Syfte: Syftet med denna studie är att undersöka revisorernas tolkningar angående den kommande revisionsstandarden ISA 701 samt vilken effekt de nya upplysningarna i revisionsberättelsen kan ge på revisionens förväntningsgap.

     

    Metod: Studiens empiriska material insamlades via kvalitativa intervjuer med nio auktoriserade revisorer.

     

    Slutsats: Den nya revisionsberättelsen bidrar till en bättre kommunikation än den som råder idag men effekten på förväntningsgapet kommer vara begränsad och inte på den nivå som IAASB har i åtanke. Revisorernas uttalanden enligt ISA 701 kommer i konflikt med revisionens lagstiftning i form av tystnadsplikt och därav blir informationsvärdet för användarna begränsat. Revisorernas uppfattning om ISA 701:s effekt på förväntningsgapet är att det kommer minska ytterst lite då den nya revisionsstandarden inte är fullt ut anpassad efter revisorernas förutsättningar. Ett förslag är en förändring av lagstiftningen som begränsar skadeståndsansvaret. Detta kan öka revisorernas trygghet i att ge användarna en större insyn i företaget genom att de kommer bort från den utsatta position som de upplever finns i dagsläget.

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  • 233.
    Drndo, Anela
    et al.
    University of Skövde, School of Technology and Society.
    Jonsson, Erika
    University of Skövde, School of Technology and Society.
    Kjaer, Martina
    University of Skövde, School of Technology and Society.
    Relationsskapande marknadsföringsåtgärder: En studie om detaljhandelns verksamhet kring kundlojalitetsbegreppet2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Efter genomförd forskning har författarna till denna uppsats konstaterat att det finns problem på den svenska marknaden. Allt större kedjor etablerar sig och småbutiker får allt svårare att överleva. Dock finns det möjlighet för småbutikers överlevnad och det är bland annat förstärkt lojalitet, vilket är huvudbegreppet för denna uppsats.  

    Den sammanfattade teoretiska modell som lyfts fram genom teoretisk referensram indikerar på att det finns två led av lojalitet, beteendemässig och attitydmässig lojalitet. Den beteendemässiga lojaliteten har en inverkan på butikens lönsamhet och den attitydmässiga lojaliteten ligger till grund för återkommande kunder. Författarna av denna uppsats kan genom utförd forskning fastställa att en kombination mellan attitydmässig och beteendemässig lojalitet både skapar och förstärker kundlojalitet. Kombinationen av den attitydmässiga och beteendemässiga lojaliteten sammanställs längre fram i uppsatsen till en modifierad modell. Modellen redogör för lojalitet i form av ett kretslopp, där lojaliteten inleds genom en emotionell relation mellan butik och kund. Relationsbyggnaden är enligt forskningen konstaterad som en grundsten i lojalitetsbyggandet. Den uppbyggda och förstärkta relationen resulterar vidare till en attitydmässig lojalitet gentemot butiken. En attitydmässig lojalitet visar att kunden är emotionellt bunden till butiken. Vidare leder den emotionella känslan till en lojalitet i form av ett återkommande beteende, beteendemässig lojalitet. Butiker kan genom kundklubben påverka de attitydmässigt och beteendemässigt lojala kunderna genom premierande aktiviteter. Detta i sin tur skapar en positiv känsla till kunden att kunna sprida vidare till omgivningen genom ”word of mouth”. Denna kommunikation ser författarna vara den sistnämnda grundstenen i det lojalitetsförstärkande kretsloppet som förenar befintlig lojalitet med nya och färska kunder att arbeta med. 

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  • 234.
    Dunge, Marielle
    et al.
    University of Skövde, School of Technology and Society.
    Andersson, Annelie
    University of Skövde, School of Technology and Society.
    Ljussättning i Butik: För att förstärka atmosfär och kundupplevelse2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In consideration to the over-establishment in today’s fashion industry, it has become more important for companies to differentiate oneself from competitors. A way of succeeding at this is by offering a complete packet of experience instead of just a product.

     

    This study aims to examine whether one uses lighting in order to enhance the atmospherics and increase the customer experience in retailing. We chose to focus on the retail chain Monki, since they work with an unconventional and distinguished atmosphere. To strengthen the study, we also made contact with Fagerhult Light Agency, who works with lighting solutions. Store lighting aims to make the customer pay attention to the product as well as create an atmosphere. Former research papers show that the store atmosphere, including lighting, has an impact on the customer’s emotions and behavior. As different lighting solutions and environment affects the human in an emotional level, it may also influence the customer’s idea and experience of the visit. For example, a room with a lower lighting could be perceived as more pleasant and relaxing, in contrast to a brighter light. Further on, store lighting in combination with different colours could affect how attractive a product seems.

     

    The study was executed in forms of a case study focusing on Monki, where a depth interview was made with Monki Store Concept team. Another depth interview was made at Fagerhult Light Agency with the purpose of gaining knowledge about different types of lighting solutions and what these could express. In addition to this, observations were made at three Monki stores all with different store concepts in order to see how the concepts were actualized. To clarify the different components of lighting and the interaction between these, we developed a model, which then were used as material for the analysis.

     

    The results of the study showed that Monki use lighting in order to enhance the atmosphere and create emotions and experience. They succeed with this by allowing the armatures to become a part of the interior design, by combining a low level of ambient lighting with accent lighting and by creating effects with built-in lighting and combining color and light.

  • 235.
    Durst, Susanne
    University of Skövde, Enterprises for the Future. University of Skövde, School of Business.
    How far have we come with the study of knowledge risks?2019In: Vine: The Journal of Information and Knowledge Management Systems, ISSN 0305-5728, E-ISSN 1474-1032, Vol. 49, no 1, p. 21-34Article, review/survey (Refereed)
    Abstract [en]

    Purpose – This paper aims to review research on the topic of knowledge risks to establish the current body of knowledge and, on this basis, to suggest some promising avenues for future research.

    Design/methodology/approach – This study consists of a systematic review of 52 refereed articles on knowledge risks.

    Findings – The findings contribute to a more holistic view of the topic and related aspects and, thus, complement the study of knowledge management. Additionally, a number of research questions are proposed, aimed at guiding and informing future research activities.

    Research limitations/implications – This study may not have enabled a complete coverage of all articles in the field of knowledge risks. Yet, based on the chosen research methodology, it seems reasonable to assume that the review process covered a large share of studies available.

    Originality/value – To the best of the author’s knowledge, no systematic literature review on knowledge risks and related issues has previously been published in academic journals. Keywords Knowledge loss, Knowledge management, Systematic literature review, Knowledge risk management, Knowledge risks

    Paper type Literature review

  • 236.
    Durst, Susanne
    Institute for Entrepreneurship, University of Liechtenstein.
    Innovation and intellectual capital (risk) management in small and medium-sized enterprises2012In: International Journal of Transitions and Innovation systems, ISSN 1745-0071, E-ISSN 1745-008X, Vol. 2, no 3/4, p. 233-246Article in journal (Refereed)
    Abstract [en]

    Innovation is driven by firms’ ability to exploit their stock of or access to intellectual capital (IC). Thus companies need to integrate the management of IC, including both the up- and downsides of IC into the core of their strategic efforts. Taking the relevance of innovations for firm’s competitiveness and growth intents, the management of risks associated with innovation should be a critical component of the firm’s IC (risk) management. The purpose of this paper is to link IC (risk) management and innovation. It is conducted from the point of view of SMEs as their resource constraints create unique challenges. Based on a discussion of the relevant fields a framework is presented which highlights a holistic IC management approach.

  • 237.
    Durst, Susanne
    University of Liechtenstein, Principality of Liechtenstein.
    Intangible assets and company succession: Are there any differences between buy-in and buy-out initiatives?2010In: Identifying, Measuring, and Valuing Knowledge-Based Intangible Assets: New Perspectives, IGI Global, 2010, p. 64-85Chapter in book (Refereed)
    Abstract [en]

    A successful company succession depends on a multitude of different aspects. In the case of external succession, certainly, the available funds represent a critical factor. Nevertheless, it can be argued that the decision to acquire a company is based on other factors as well. This chapter rests upon the hypothesis that a potential external successor will be only interested in those companies offering promising prospects. Thus, it is expected that the decision to takeover a company is rooted in the target firm's inherent intangible assets which justify a financial investment in return. Data are collected through interviews with eight external successors from Germany who pursued buy-in respectively buy-out initiatives in small and medium-sized enterprises. The study's findings highlight those intangible assets that are regarded as critical in the external succession process. This helps us to obtain a more complete picture about the issue of company succession. © 2011, IGI Global.

  • 238.
    Durst, Susanne
    Hochschule Liechtenstein.
    The relevance of intangible assets in German SMEs2008In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 9, no 3, p. 410-432Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose of company succession in particular. Design/methodology/approach - To perform this study German associations were examined, which play an essential role in company succession in Germany, from both sides of the process. Conducting a web-survey, 51 answers were received (response-rate = 42.5 per cent) which could be used for the analyses. Findings - Amongst others, the study showed that intangible assets are of a moderate relevance. However, a large proportion of respondents expect intangible assets to be of greater relevance in the future. The study highlighted that intangibles do have a great impact on the decision-making process of an investor. Research limitations/implications - The total population of German Association is 135. The author received answers from 51 associations, which did not fulfil the statistical size to conduct advanced statistical methods. The specific relationship of German associations with small- to medium-sized enterprises (SMEs) is rather unique compared to similar institutions around the world, therefore, the results may not be replicable in other countries. Practical implications - The results of this study will help practitioners as well as academics to better understand the relevance of intangible assets in SMEs. Originality/value - This paper is pioneeringin the analysis of the influence of intangible assets in German SMEs for the purpose of company succession.

  • 239.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aggestam, Lena
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Using IT-Supported Knowledge Repositories for Succession Planning in SMEs: How to Deal with Knowledge Loss?2016In: Handbook of Research on Human Resources Strategies for the New Millennial Workforce / [ed] Patricia Ordoñez de Pablos and Robert D. Tennyson, IGI Global, 2016, p. 393-406Chapter in book (Refereed)
    Abstract [en]

    In the context of succession planning a huge number of critical knowledge can be at risk. This challenges smaller firms in particular. Based upon this, the chapter intends to highlight the contribution of IT-supported repositories to small and medium-sized enterprises (SME) succession planning as a promising approach to better cope with the risk of knowledge loss. More precisely, the aim of this chapter is to analyze different types of knowledge loss in the capture process with SME succession planning to demonstrate the potentials and deficiencies with IT-supported knowledge repositories. The findings presented in this chapter will hopefully contribute to a better understanding of how to deal with knowledge loss in the capture process when using IT-supported knowledge repositories for SME succession planning.

  • 240.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aggestam, Lena
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aisenberg Ferenhof, Helio
    Department of Production Engineering and Systems, Federal University of Santa Catarina (UFSC), Florianópolis, Santa Catarina, Brazil.
    Understanding knowledge leakage: a review of previous studies2015In: Vine: The Journal of Information and Knowledge Management Systems, ISSN 0305-5728, E-ISSN 1474-1032, Vol. 45, no 4, p. 568-586Article, review/survey (Refereed)
    Abstract [en]

    Purpose – This paper aims to review research on the topic of knowledge leakage to establish the current body of knowledge and, on this basis, to suggest some promising avenues for future research.

    Design/methodology/approach – The study consists of a systematic review of 57 refereed empirical articles on knowledge leakage.

    Findings – The findings contribute to a more holistic view of the topic and complement the study of knowledge management. Additionally, a conceptual framework is proposed that aims at guiding and informing future research activities.

    Research limitations/implications – This study may not have enabled a complete coverage of all empirical articles in the field of knowledge leakage. Yet, based on the chosen research methodology, it seems reasonable to assume that the review process covered a large share of studies available.

    Originality/value – To the best of the authors’ knowledge, no systematic literature review on knowledge leakage has previously been published in academic journals.

  • 241.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aisenberg Ferenhof, Helio
    Federal University of Santa Catarina (UFSC), Brazil.
    Knowledge Leakages and Ways to Reduce Them in Small and Medium-Sized Enterprises (SMEs)2014In: Information, ISSN 2078-2489, Vol. 5, no 3, p. 440-450Article in journal (Refereed)
    Abstract [en]

    In this paper, we look into knowledge leakages and ways to address them. It is conducted from the point of view of small and medium-sized enterprises (SMEs), as their specific attributes create unique challenges. Based on a discussion of the relevant fields, ways are presented in order to reduce the danger of knowledge leakages. In view of practitioners, the paper’s findings may enable an increased awareness towards the areas where existing knowledge is at the mercy of “leakage”. This can assist managers of SMEs to better cope with risks related to knowledge leakage and, therefore, better exploit the (limited) knowledge base available.

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  • 242.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aisenberg Ferenhof, Helio
    Complexo de Ensino Superior de Santa Catarina, Florianópolis, Brazil / Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Knowledge Risk Management in Turbulent Times2016In: Competitive Strategies for Small and Medium Enterprises: Increasing Crisis Resilience, Agility and Innovation in Turbulent Times / [ed] Klaus North & Gregorio Varvakis, Springer, 2016, p. 195-209Chapter in book (Refereed)
    Abstract [en]

    This chapter presents a knowledge risk management framework. In turbulent times organizations of all sizes are required to be even more prepared to make necessary changes in their business strategies. Access to knowledge that is relevant and up-to-date is critical in meeting this challenge. Knowledge however is not always positive, i.e. something of value, but has a negative side as well. This situation can be tackled with a knowledge risk management approach that addresses knowledge from a holistic point of view. Therefore this approach supports companies in better managing their critical knowledge to master present and future business challenges. The aim of this chapter is to introduce knowledge risk management and its contribution to meeting these challenges. Regarding Knowledge management tools refer to the following chapter.

  • 243.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aisenberg Ferenhof, Helio
    Department of Production Engineering and Systems, Federal University of Santa Catarina (UFSC), Campus Trindade Florianópolis/SC, Brazil.
    What do we know about knowledge reuse in organisations?2017In: Global Business and Economics Review (GBER), ISSN 1097-4954, E-ISSN 1745-1329, Vol. 19, no 4, p. 420-447Article in journal (Refereed)
    Abstract [en]

    This paper looks into knowledge that is ‘wasted’ in organisations, that is existing relevant knowledge that is not (re)used in business operations. Against the backdrop of today’s business environment, a lack of knowledge application is not only costly but also dangerous. Therefore, the purpose of this paper is to review research on knowledge reuse (waste) in organisations to identify our current body of knowledge and gaps in the field justifying further research activities. In order to do so, the study consists of a systematic review of 52 refereed empirical articles on knowledge reuse in organisations. The topic seems to be a promising field for intensive research and offers a variety of future research avenues. Some ideas for future research are proposed in this study.

  • 244.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Aisenberg Ferenhof, Helio
    Universidade Federal de Santa Catarina, Brazil.
    Yousefi, Bahram Hooshyar
    Literature Review on Big Data: What Do We Know So Far?2018In: Big Data in the Arts and Humanities: Theory and Practice / [ed] Giovanni Schiuma, Daniela Carlucci, CRC Press, 2018, p. 3-14Chapter in book (Refereed)
    Abstract [en]

    The term “big data” has been discussed often in recent years so it is high time for us to determine the current state of knowledge on big data and the benefits and challenges that its applications may bring to individuals, companies, or the society at large. We argue that such work will allow for greater dissemination of results across both academic research and practitioners. The determination of the body of knowledge will help to systematize research, whereas practitioners will get insights into the pros and cons of using big data, which in turn can provide the basis for the improved use of big data or its first-time application, respectively. Based on a systematic review consisting of 87 papers, this chapter proposes a number of future research avenues that can be used to organize the study of big data. The future avenues and the determination of the current body of knowledge about big data are considered the main contributions of this chapter. Next, we briefly discuss the term “big data.” Then the insights into the methodology are provided. After that, the results are presented. This is followed by a discussion about the possible future research opportunities. The chapter terminates with final remarks and conclusions.

  • 245.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunold, Julia
    University of Skövde, School of Business.
    Corporate governance practices in smaller privately held businesses – insights from the Rhine Valley region2017In: Handbook of Research on Corporate Governance and Entrepreneurship / [ed] Jonas Gabrielsson, Edward Elgar Publishing, 2017, p. 201-223Chapter in book (Refereed)
    Abstract [en]

    The study of corporate governance is dominated by quantitative research and tends to focus on large listed companies businesses. As a response to this situation, this chapter examines how corporate governance is practiced in smaller businesses. It reports findings based on semi-structured interviews conducted with executive staff of smaller privately held firms from the Rhine Valley region. More precisely parts of both Austria (Province of Vorarlberg) and the Principality of Liechtenstein were covered. In total, twenty-five individuals were involved. The findings particularly emphasize the concept of relational governance as a more appropriate governance approach in small firms. Thereby the chapter suggests that the relational governance approach needs to be extended by considering employees and their contribution to governance practices and company development as well. The chapter´s findings may help managing directors of smaller firms to better understand and exploit the benefits of different governance mechanisms in their efforts to cope with different business challenges ahead. The findings may also be used by policy makers helping them to develop improved corporate governance codes and best practice recommendations. To sum up, the chapter provides fresh insights into the practice of governance in smaller firms taken from a practitioner’s perspective. Additionally, it offers the opportunity of expanding our understanding of the topic in different parts of the world.

     

  • 246.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future. Department of Business Administration, Universidad del Pacífico, Lima, Peru.
    Bruns, Guido
    Incipere, Lindau, Germany.
    Knowledge Management in Small and Medium-Sized Enterprises2018In: The Palgrave Handbook of Knowledge Management / [ed] Jawad Syed, Peter A. Murray, Donald Hislop, Yusra Mouzughi, Cham: Palgrave Macmillan, 2018, p. 495-514Chapter in book (Refereed)
    Abstract [en]

    Against the background of knowledge as an ever more important strategic resource in the current environment, as well as demographic developments which will soon lead to a shortage of expert knowledge, the practice of knowledge management (KM) calls for an even stronger consideration. Knowledge is the critical asset that will help organizations master present and future organizational challenges. This applies to small and medium-sized enterprises (SMEs) in particular. Therefore, the aim of this chapter is to discuss KM in SMEs by first defining this category of firms in quantitative and qualitative terms. Once this understanding is established, we turn to the current body of knowledge regarding KM in SMEs and discuss both the benefits and challenges ahead. We then address how to apply knowledge management in SMEs. The chapter concludes with a number of promising research avenues intended to develop further the study of KM in SMEs.

  • 247.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Bruns, Guido
    Incipere, Düsseldorf, Germany.
    Sustaining the Future of the Public Sector: Insights into a Swedish Municipality’s Dealing with Knowledge Management and Succession Planning2016In: Journal of Information & Knowledge Management, ISSN 0219-6492, E-ISSN 1793-6926, Vol. 15, no 2, article id 1650012Article in journal (Refereed)
    Abstract [en]

    The ageing workforce soon leads to a number of retirements in government organisations that will put the knowledge basis at risk. Addressing this point the present study provides an analysis and evaluation of a Swedish municipality’s dealing with the aspects of knowledge management and succession planning against the background of demographic developments and the increased relevance of knowledge. It reports findings based on semi-structured interviews conducted with executive staff of the municipality. Results of data analysed show that the municipality is far from being ready to master the challenges ahead. To date the municipality follows a sporadic approach rather than a strategic and planned one when addressing the issue of succession planning. Indeed, the findings suggest that a muddling through approach prevails. Based on the findings some suggestions were derived that may help both municipalities facing similar circumstances as well as policy makers drafting suitable policies.

  • 248.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future. Department of Business Administration, Universidad del Pacífico, Lima, Peru.
    Bruns, Guido
    Incipere Consulting and Education, Lindau, Germany.
    Visualization of IC for Improving Green Innovations in SMEs2019In: Intellectual Capital Management as a Driver of Sustainability: Perspectives for Organizations and Society / [ed] Florinda Matos, Valter Vairinhos, Paulo Maurício Selig, Leif Edvinsson, Springer, 2019, p. 139-155Chapter in book (Refereed)
    Abstract [en]

    Investments in sustainable practices, such as green innovations are expected to increase both an organization’s long-term survival and its operational performance. Sustainable development of organizations is driven by organizations’ ability to continuously exploit their base of or access to intellectual capital (IC)/knowledge. Thus, organizations of each kind need to integrate the management of IC/knowledge into their overall strategic efforts. Taking the relevance of IC management for organizations’ sustainability and growth intents, the visualization of IC should be a critical component of organizations’ IC management. Against this background, the purpose of this chapter is to explore and discuss the benefits of IC visualization for sustainable development of organizations. More precisely, the focus is on IC visualization for green innovation activities in smaller companies. Smaller firms have been chosen because the resource constraints create unique challenges for both sustainability and growth. Based on a theoretical discussion a set of guidelines for improving green innovations in SMEs taking into account their IC is proposed.

  • 249.
    Durst, Susanne
    et al.
    University of Skövde, Enterprises for the Future. University of Skövde, School of Business.
    Bruns, Guido
    Incipire Consulting, Lindau, Germany.
    Edvardsson, Ingi Runar
    Reykjavík, University of Iceland, Iceland.
    Retaining Knowledge in Smaller Building and Construction Firms2017In: International Journal of Knowledge and Systems Science, ISSN 1947-8208, Vol. 8, no 3, p. 1-12, article id 1Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to increase our understanding of how SMEs retain critical knowledge. Against the background of the underdeveloped body of knowledge regarding knowledge retention, the authors selected an explorative (qualitative) research approach. More precisely, they conducted semi-structured interviews with organization members (i.e. executive and regular staff) of five Austrian SMEs operating in the building and construction industry. This study provides fresh insights into knowledge retention in SMEs. The findings advance the limited understanding of knowledge retention in general and regarding SMEs. They also contribute to the further development of the study of knowledge management in the building and construction sector. Based on the study's findings the authors derive suitable measures to better manage the process of knowledge retention in SMEs. These measures may be useful for SMEs operating in other industries as well.

  • 250.
    Durst, Susanne
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Bruns, Guido
    Incipere, Germany.
    Edvardsson, Ingi-Runar
    University of Iceland, Iceland.
    Knowledge Retention in Smaller Firms2018In: Contemporary Knowledge and Systems Science / [ed] W. B. Lee, F. Sabetzadeh, IGI Global, 2018, p. 100-119Chapter in book (Refereed)
    Abstract [en]

    In environments that are characterized by skill shortage, knowledge retention should be a key activity. Our understanding of this knowledge practice, however, is underdeveloped. The purpose of this chapter is to contribute to the further development of this field. The authors are interested in studying how smaller firms approach the retention of critical knowledge. Semi-structured interviews with organization members of five smaller Austrian firms operating in the building and construction industry were conducted. The findings presented in this chapter advance the limited understanding of knowledge retention in general and regarding smaller businesses. They also contribute to the further development of the study of knowledge management in the building and construction sector. Based on the study's findings, suitable measures to better manage the process of knowledge retention in smaller firms are derived. These measures may be useful for smaller firms operating in similar industries as well.

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